Lower Lights Ministries

Analysis

Lower Lights Ministries is a registered charity in United States, based in Columbus, OH. It received its IRS tax-exemption ruling in September 1991, 35 years ago. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Lower Lights Ministries reported income of $2.3m and spending of $1.2m, leaving 46% of income unspent that year. Across the 5 years on record, from December 2019 to December 2023, income grew from $858k to $2.3m (+164%), an average of +27% a year. The sharpest change came in the year to December 2023, when income rose by 57%. Over the whole period it spent 70% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Lower Lights Ministries sits at the 86th percentile: it is larger than about 86% of them. Against every charity in United States with reported income it ranks in the 87th percentile, and in the 87th percentile within OH. Charities of a similar size with the same main cause include Mt Calvary Leadership Development Corporation Inc ($2.3m), Glen Montessori School ($2.3m) and Washington Ice Skating Association ($2.3m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 86% and program service revenue 3.8% of the total. Compensation of current officers, directors and key employees was $43k (3.5% of expenses). Other salaries and wages came to $578k. At year end it held assets of $3.9m against liabilities of $1.1m, net assets of $2.7m. It reported 42 employees.