LIGHT OF MORNING STAR FOUNDATION (EIN 461292145) - 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

2012

Legal Domicile

Phone

6503809506

Tax Period

2023-01-01 to 2023-12-31

LIGHT OF MORNING STAR FOUNDATION, founded in 2012, is a small nonprofit in the Religion sector that reported $565K in total revenue in fiscal year 2023. Revenue fell 96% from the prior year — a significant decline worth monitoring. Net assets of $22.1M represent 469 months of operating reserves.

Mission

To establish an on-line Christian ministry, to spread the Gospel of Jesus Christ on-line and through other media and to be the light and the salt in our community, our nation, and throughout the world in obedience to the command of Jesus Christ, to foster Christian education, Christian fellowship and charity, and to encourage growth in Christian stewardship.

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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 $50,970

Program Service Revenue $3,871

Investment Income $503,625

Other Revenue $6,145

TOTAL REVENUE $564,611

Expense Breakdown

Grants Paid $0

Salaries & Benefits $453,435

Fundraising Expenses $0

Program Expenses $538,357

Other Expenses $109,764

TOTAL EXPENSES $563,199

Year-over-Year Comparison

	2023	2022	Change
Revenue	$564,611	$13,024,690	-1.0%
Expenses	$563,199	$512,556	+0.1%
Net Income	$1,412	$12,512,134	-1.0%

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

N/A

Employees

Volunteers

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

$66,000

Total Directors

$150,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NAI-SHU KOU	CFO	40.00	Director	$84,000	$0	$84,000
CHIH-WEI HO	Secretary	40.00	Officer Director	$66,000	$0	$66,000
SHAO HAN KOU	President	20.00	Officer	$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
2024	No data	No data	No data	No data
2023	$564,611	$563,199	$22,063,320	$1,412
2022	$13,024,690	$512,556	$22,077,302	$12,512,134
2021	$2,791,278	$329,545	$9,553,550	$2,461,733
2020	$1,200,212	$286,013	$7,091,747	$914,199
2019	$257,765	$276,134	$6,189,699	$-18,369
2018	$230,463	$239,656	$6,198,357	$-9,193

LIGHT OF MORNING STAR FOUNDATION