Lighthouse Recovery Services INC

Tax-deductible

Owensboro, KY501(c)(3)Human ServicesEIN 02-0570995Revenue $197K in FY2023

On file with the IRS731 Hall St, 42303-0358 · Owensboro, KYTax-exempt since Nov 2017Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Lighthouse Recovery Services is to restore productive lives through effective mentoring, education and monitoring an environment that facilitates breaking the cycle of substance abuse and addiction-related crimes.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 12 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $68K a year · 29% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 40% of spending
Top officer’s pay lower than 78% of similar orgs
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $16K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$41K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$197K
-8% vs prior year
Spent
$228K
To programs
100%
Net assets
$277K
By yearFY2020–FY2023
Revenue
$197K
FY2023▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$231K
FY2021$294K
FY2022$214K
FY2023$197K
Expenses
$228K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$0
FY2021$220K
FY2022$215K
FY2023$228K
Net assets
$277K
FY2023▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$390K
FY2021$316K
FY2022$288K
FY2023$277K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Exemption reinstated (2016-05-15). Per the IRS revocation list. Latest filing on record: FY2023. IRS ruling in Nov 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $228K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$34,113Pt VII · Sec A
$25,500Pt VII · Sec A
Case Worker
$25,052Pt VII · Sec A
$7,260Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Shawna Moore’s $34K as Director is at the 22nd percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Derrick Arthur$25,500$38,277$33,772$31,386
Shawna Moore$34,113$27,299$23,976—
David Book$25,052$6,758——
Michael Gunter——$16,666$19,206
Sheila Moore——$1,144$16,313
Michael Horton—$13,888$4,000—
Becky Hamilton———$7,392
Jasmine Bogusiewicz$7,260———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps people break addiction cycles through mentoring, education, and monitoring.

Questions for Lighthouse Recovery Services INC

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Provided by the organization

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1 program · in their own filed words · FY2023
01

The program has graduated the majority of its clients and has made a real impact in the recovery of many substance abuse addicted individuals to return them as productive members of society

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$16K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$197K
Ln 12
Fees for servicesLn 2g$179K
Gifts and grantsLn 1h$16K
Other incomeLn 4–11$2K
Money outPt IX
$228K
Ln 25
Programscol B$228K
Owns and owesPt X
$277K
net assets · Ln 32
Cash and savingsLn 1–2$47K
Total assetsLn 16$317K
LiabilitiesLn 26$41K
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16K
Fees for servicesLn 2g$179K
Other incomeLn 4–11$2K
Total revenueLn 12$197K
Assets in detailPt X, end of year
CashLn 1$40K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$47K
Land, buildings, equipmentLn 10c$261K
Other assetsLn 15$4K
Total assetsLn 16$317K
LiabilitiesLn 26$41K
Net assetsLn 32$277K
OperationsPt I, VI
EmployeesI 54
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$49K$47K
Land, buildings, equipmentLn 10c$266K$261K
Total assetsLn 16$325K$317K
LiabilitiesLn 26$37K$41K
Net assetsLn 32$288K$277K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$92K
Payroll taxesLn 10$19K$19K
Legal feesLn 11b$413$413
Office expensesLn 13$7K$7K
Information technologyLn 14$3K$3K
TravelLn 17$113$113
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$56K$56K
All other expensesLn 24e$29K$29K
Total functional expensesLn 25$228K$228K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $197K$228K−$31K$277K 990 PDF
FY2022 $214K$215K−$2K$288K 990 PDF
FY2021 $294K$220K$74K$316K 990 PDF
FY2020 $231K$0$231K$390K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $197,001 revenue, 12 lines filed
I-8 Contributions and grants$15,531
I-9 Program service revenue$179,091
I-10 Investment income$0
I-11 Other revenue$2,379
I-12 Total revenuePrior year $0$197,001
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$110,831
I-16a Professional fundraising fees$0
I-17 Other expenses$117,379
I-18 Total expensesPrior year $0$228,210
I-19 Revenue less expensesPrior year $0−$31,209
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $197,001 across 5 lines filed
Lines not itemized here account for $1,550 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1h Total contributions, gifts and grants$15,531
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $179,091$179,091
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $829$829
VIII-12 Total revenueRelated to mission $179,920 · Unrelated business $0 · Excluded from tax $0$197,001
Part IX · Statement of functional expenses $228,210 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $91,924$91,924
IX-10 Payroll taxesPrograms $18,907$18,907
IX-11b Legal feesPrograms $413$413
IX-13 Office expensesPrograms $6,696$6,696
IX-14 Information technologyPrograms $2,994$2,994
IX-17 TravelPrograms $113$113
IX-23 InsurancePrograms $22,762$22,762
IX-24 Other expenses (24a–d)Programs $55,787$55,787
IX-24e All other expensesPrograms $28,614$28,614
IX-25 Total functional expensesPrograms $228,210 · Management $0 · Fundraising $0$228,210
Part X · Balance sheet $317,486 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $42,215$39,713
X-2 Savings and temporary cash investmentsStart of year $7,000$7,000
X-4 Accounts receivableStart of year $5,620$5,830
X-10c Land, buildings and equipment, netStart of year $266,485$261,370
X-15 Other assetsStart of year $3,573$3,573
X-16 Total assetsStart of year $324,893$317,486
X-17 Accounts payable and accrued expensesStart of year $18,515$19,225
X-25 Other liabilitiesStart of year $12,413$15,787
X-26 Total liabilitiesStart of year $36,628$40,712
X-32 Total net assets or fund balancesStart of year $288,265$276,774
X-33 Total liabilities and net assetsStart of year $324,893$317,486
Part XI · Reconciliation of net assets $276,774 net assets at year end
XI-1 Total revenue$197,001
XI-2 Total expenses$228,210
XI-3 Revenue less expenses−$31,209
XI-4 Net assets at start of year$288,265
XI-10 Net assets at end of year$276,774

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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