Genesis and Light Center

Tax-deductible

Jackson, MS501(c)(3)Human ServicesEIN 36-3840086Revenue $445K in FY2025

On file with the IRSgenesisandlightcenter.com4914 N State St, 39206-4046 · Jackson, MSTax-exempt since Mar 1994Publicly supported charity — 170(b)(1)(A)(vi)

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To assist youth in developing positive self esteem and moral values while encouraging academic excellence. Our goals are to empower communities by promoting 1.academic excellence. 2. Substance free lifestyles 3.providing them an aternative to crim

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 25 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $92K a year · 20% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 21% of spending
Top officer’s pay higher than 90% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$310K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$445K
+28% vs prior year
Spent
$524K
To programs
72%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$445K
FY2025▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$406K
FY2022$706K
FY2023$528K
FY2024$347K
FY2025$445K
Expenses
$524K
FY2025▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2020$245K
FY2021$338K
FY2022$618K
FY2023$991K
FY2024$520K
FY2025$524K
Net assets
$1.4M
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$774K
FY2021$977K
FY2022$1.2M
FY2023$1.4M
FY2024$1.5M
FY2025$1.4M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1994.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $379K Management & general 28% · $145K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$110,240Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Albert Wilson’s $110K as Executive Director is at the 90th percentile of top reported officer pay among 2168 $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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Albert Wilson$110,240$108,160$108,160$106,050$62,400$64,800

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.

See Genesis and Light Center executive salaries →

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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 15aYes

Programs and updates

Empowering youth to achieve academic success and build strong moral values.

Provided by the organization

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3 programs · $379K · in their own filed words · FY2025
01

Genesis and lights adult daycare services were offered four to eight hours a day. Monday thru friday, to 10 to 15 a strong support system that helped them to maintain the highest quality of life.

$196Kprogram expense
02

Genesis and lights individualized one-on-one and small group tutorial sessions along with arts crafts activities were offered to kids ages 5 to 15. Our agencys performance records indicate that 75 disadvantaged youth whose public schools were closed because of the COVID-19 pandemic.

$125Kprogram expense
03

G&LS summer camp 2022 offered over 70 participants educational and recreational activities designed to keep children engaged, encouraged and inspired. During our 10 week camp, the children participated in educational, enrichment, and recreational activities, such as swimming, basketball, volleyball, kickball, hula hoop competitions, sack…

$58Kprogram expense

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 1 funder$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$445K
Ln 12
Fees for servicesLn 2g$298K
Other incomeLn 4–11$127K
Gifts and grantsLn 1h$14K
Money outPt IX
$524K
Ln 25
Programscol B$379K
Managementcol C$145K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$46K
Total assetsLn 16$1.8M
LiabilitiesLn 26$310K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Government grantsLn 1e$7K
Fees for servicesLn 2g$298K
Investment incomeLn 3$6K
Other incomeLn 4–11$127K
Total revenueLn 12$445K
Assets in detailPt X, end of year
SavingsLn 2$46K
Cash and savings togetherLn 1–2$46K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$1.8M
LiabilitiesLn 26$310K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 52
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$139K$46K
Land, buildings, equipmentLn 10c$1.3M$1.4M
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$317K$310K
Net assetsLn 32$1.5M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$110K$44K$66K
Other salaries and wagesLn 7$121K$85K$36K
Pension plan contributionsLn 8$26K$11K$16K
Payroll taxesLn 10$55K$49K$5K
Office expensesLn 13$10K$9K$1K
OccupancyLn 16$20K$18K$2K
TravelLn 17$15K$13K$1K
InsuranceLn 23$51K$46K$5K
Other expenses (24a–d)Ln 24$115K$104K$12K
Total functional expensesLn 25$524K$379K$145K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $445K$524K−$80K$1.4M 990 PDF
FY2024 $347K$520K−$173K$1.5M 990 PDF
FY2023 $528K$991K−$463K$1.4M 990 PDF
FY2022 $706K$618K$88K$1.2M 990 PDF
FY2021 $406K$338K$68K$977K 990 PDF
FY2020 $256K$245K$11K$774K 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 FY2025 990 (6 parts)
Part I · Summary $444,754 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,846$14,199
I-9 Program service revenuePrior year $258,934$297,620
I-10 Investment incomePrior year $25,565$6,194
I-11 Other revenuePrior year $10,726$126,741
I-12 Total revenuePrior year $347,071$444,754
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $322,220$312,916
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $197,945$211,353
I-18 Total expensesPrior year $520,165$524,269
I-19 Revenue less expensesPrior year −$173,094−$79,515
Part VI · Governance 5 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $444,754 across 9 lines filed
VIII-1e Government grants$6,863
VIII-1f All other contributions, gifts and grants$7,336
VIII-1h Total contributions, gifts and grants$14,199
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $297,620$297,620
VIII-3 Investment incomeRelated to mission $6,194$6,194
VIII-6 Net rental income or lossRelated to mission $45,459$45,459
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $81,282$81,282
VIII-12 Total revenueRelated to mission $430,555 · Unrelated business $0 · Excluded from tax $0$444,754
Part IX · Statement of functional expenses $524,269 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $44,096 · Management $66,144$110,240
IX-7 Other salaries and wagesPrograms $85,047 · Management $36,449$121,496
IX-8 Pension plan contributionsPrograms $10,560 · Management $15,840$26,400
IX-10 Payroll taxesPrograms $49,302 · Management $5,478$54,780
IX-13 Office expensesPrograms $9,253 · Management $1,028$10,281
IX-16 OccupancyPrograms $18,177 · Management $2,020$20,197
IX-17 TravelPrograms $13,334 · Management $1,482$14,816
IX-23 InsurancePrograms $45,809 · Management $5,090$50,899
IX-24 Other expenses (24a–d)Programs $103,644 · Management $11,516$115,160
IX-25 Total functional expensesPrograms $379,222 · Management $145,047 · Fundraising $0$524,269
Part X · Balance sheet $1,750,087 assets, 7 lines filed
Asset lines not itemized here account for $309,503; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $138,812$45,584
X-10c Land, buildings and equipment, netStart of year $1,340,000$1,395,000
X-16 Total assetsStart of year $1,795,527$1,750,087
X-26 Total liabilitiesStart of year $316,715$309,503
X-27 Net assets without donor restrictionsStart of year $1,478,812$1,440,584
X-32 Total net assets or fund balancesStart of year $1,478,812$1,440,584
X-33 Total liabilities and net assetsStart of year $1,795,527$1,750,087
Part XI · Reconciliation of net assets $1,440,584 net assets at year end
XI-1 Total revenue$444,754
XI-2 Total expenses$524,269
XI-3 Revenue less expenses−$79,515
XI-4 Net assets at start of year$1,478,812
XI-9 Other changes in net assets$41,287
XI-10 Net assets at end of year$1,440,584

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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