LOWER LIGHT MINISTRIES INC (EIN 311300561) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

EMMALYN JEROME

Phone

6142283855

Tax Period

2023-01-01 to 2023-12-31

LOWER LIGHT MINISTRIES INC, founded in 1991, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2023. Revenue surged 57% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 46% operating margin.

Mission

FAITH BASED SOCIAL SERVICES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,941,682

Program Service Revenue $86,393

Investment Income $5,220

Other Revenue $229,010

TOTAL REVENUE $2,262,305

Expense Breakdown

Grants Paid $0

Salaries & Benefits $694,878

Fundraising Expenses $77,602

Program Expenses $1,029,173

Other Expenses $517,326

TOTAL EXPENSES $1,212,204

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,262,305	$1,439,928	+0.6%
Expenses	$1,212,204	$1,037,825	+0.2%
Net Income	$1,050,101	$402,103	+1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

513

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$42,640

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMMALYN JEROME	CEO	38.00	Officer	$42,640	$0	$42,640
CRAIG ARLEDGE	BOARD MEMBER	1.00	Director	$0	$0	$0
AARON BASSHAM	BOARD MEMBER	1.00	Director	$0	$0	$0
ANGELA CAGEY	TREASURER	1.00	Director	$0	$0	$0
J ALLEN DEAN	BOARD MEMBER	1.00	Director	$0	$0	$0
MARSHA GOBLE	SECRETARY	1.00	Director	$0	$0	$0
AMY HANES	CHAIR-ELECT	1.00	Director	$0	$0	$0
JIM HOGAN	BOARD CHAIR	1.00	Director	$0	$0	$0
ABBY MORRISON	BOARD MEMBER	1.00	Director	$0	$0	$0
GREG PHILLIPS	BOARD MEMBER	1.00	Director	$0	$0	$0
ADAM RINEHART	BOARD MEMBER	1.00	Director	$0	$0	$0
CHUCK WILSON	EX-OFFICIO	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,262,305	$1,212,204	$3,859,472	$1,050,101
2022	$1,439,928	$1,037,825	$2,327,896	$402,103
2021	$1,078,242	$770,197	$1,423,549	$308,045
2020	$785,668	$733,667	$1,142,586	$52,001
2019	$858,143	$745,011	$1,103,904	$113,132
2018	$633,766	$742,641	$1,011,496	$-108,875

LOWER LIGHT MINISTRIES INC