Shining Light Peer Services INC

IRS exemption revoked

Palatka, FLUnknown exempt organization EIN 83-1663725Revenue $244K in FY2021

On file with the IRS3701 Crill Avenue · Palatka, FL

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Counseling and outreach for families and individuals with substance abuse disorder.

86¢ of each $1 spent went to programs.
$76K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $149K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$244K
+274% vs prior year
Spent
$223K
To programs
86%
Net assets
$22K
By yearFY2020–FY2021
Revenue
$244K
FY2021▲ +274%
Tap a bar for its year
Revenue by fiscal year
FY2020$65K
FY2021$244K
Net assets
$22K
FY2021▲ ×774
Tap a bar for its year
Net assets by fiscal year
FY2020−$28
FY2021$22K

From the FY2021 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $191K Management & general 11% · $25K Fundraising 3% · $7K

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

5 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$76,307Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2021FY2020
Diane Scott$76,307$25,140
Valarie Vaugh—$12,458

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 families and individuals overcome substance abuse through counseling and outreach.

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Provided by the organization

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1 program · $191K · in their own filed words · FY2021
01

Organization counsels families with substance use disorder and others through outreach programs.

$191Kprogram 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 · FY2022
Total grants receivedfrom 2 funders$149K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$244K
Ln 12
Gifts and grantsLn 1h$243K
Other incomeLn 4–11$2K
Money outPt IX
$223K
Ln 25
Programscol B$191K
Managementcol C$25K
Fundraisingcol D$7K
Owns and owesPt X
$22K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$22K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$243K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$244K
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$0
Cash and savings togetherLn 1–2$22K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$22K
LiabilitiesLn 26$0
Net assetsLn 32$22K
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2−$28$22K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16−$28$22K
LiabilitiesLn 26$0$0
Net assetsLn 32−$28$22K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$76K$61K$11K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$77K$77K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$7K
Management feesLn 11a$0
Legal feesLn 11b$200$200
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$19K$19K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$16K$16K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$9K$4K$5K
All other expensesLn 24e$5K$3K$3K
Total functional expensesLn 25$223K$191K$25K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $244K$223K$22K$22K 990 PDF
FY2020 $65K−$28 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $244,251 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,371$242,506
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$1,745
I-12 Total revenuePrior year $65,371$244,251
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $51,664$160,127
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $13,735$62,483
I-18 Total expensesPrior year $65,399$222,610
I-19 Revenue less expensesPrior year −$28$21,641
Part VI · Governance 4 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $244,251 across 9 lines filed
VIII-1f All other contributions, gifts and grants$242,506
VIII-1h Total contributions, gifts and grants$242,506
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,745$1,745
VIII-12 Total revenueRelated to mission $1,745$244,251
Part IX · Statement of functional expenses $222,610 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $61,046 · Management $11,446 · Fundraising $3,815$76,307
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $76,823$76,823
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,997$6,997
IX-11a Management fees$0
IX-11b Legal feesManagement $200$200
IX-11c Accounting feesManagement $1,735$1,735
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionFundraising $2,825$2,825
IX-13 Office expensesPrograms $18,763$18,763
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $16,493$16,493
IX-17 TravelManagement $3,880$3,880
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $3,813$3,813
IX-24 Other expenses (24a–d)Programs $4,088 · Management $5,380$9,468
IX-24e All other expensesPrograms $2,712 · Management $2,594$5,306
IX-25 Total functional expensesPrograms $190,735 · Management $25,235 · Fundraising $6,640$222,610
Part X · Balance sheet $21,613 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year −$28$21,613
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year −$28$21,613
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$28$21,613
X-33 Total liabilities and net assetsStart of year −$28$21,613
Part XI · Reconciliation of net assets $21,613 net assets at year end
XI-1 Total revenue$244,251
XI-2 Total expenses$222,610
XI-3 Revenue less expenses$21,641
XI-4 Net assets at start of year−$28
XI-10 Net assets at end of year$21,613

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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