Liberty and Light

Analysis

Liberty and Light is a registered charity in United States, based in Providence, UT. It received its IRS tax-exemption ruling in February 2017, 9 years ago. Its declared purposes cover public and societal benefit, which this site groups under other charitable purposes. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Liberty and Light reported income of $2.9m and spending of $1.3m, leaving 53% of income unspent that year. Across the 5 years on record, from December 2019 to December 2023, income grew from $805k to $2.9m (+255%), an average of +37% a year. The sharpest change came in the year to December 2020, when income rose by 504%. Over the whole period it spent 84% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Liberty and Light sits at the 88th percentile: it is larger than about 88% of them. Against every charity in United States with reported income it ranks in the 89th percentile, and in the 87th percentile within UT. Charities of a similar size with the same main cause include World Orphans ($2.9m), Developmental Disabilities Service Organization ($2.9m) and Heart of Missouri United Way Inc ($2.9m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 100% of the total. Other salaries and wages came to $209k. At year end it held assets of $2.4m against liabilities of $0, net assets of $2.4m.