Harbor Lights Foundation INC

Tax-deductible

Darien, CT501(c)(3)Health CareEIN 84-3798572Revenue $11K in FY2023

On file with the IRSharborlights.org3 Edgehill Dr, 06820-6213 · Darien, CTTax-exempt since Jan 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Grief support and education for families and schools

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
1 of 2
filings with a surplus
Average surplus $42K a year · 33% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 68% of spending
Top officer’s pay higher than 74% of similar orgs
Concern: pay to officers and key staff is 68% of spending; over 30%.
Pt VII · Sec A
Cash reserves
45 mo
of spending, in cash
Looks good: 45.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11K
-95% vs prior year
Spent
$95K
To programs
81%
Net assets
$357K
By yearFY2020–FY2023
Revenue
$11K
FY2023▼ -95%
Tap a bar for its year
Revenue by fiscal year
FY2020$150K
FY2021$171K
FY2022$240K
FY2023$11K
Expenses
$95K
FY2023▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$72K
FY2023$95K
Net assets
$357K
FY2023▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2020$147K
FY2021$273K
FY2022$441K
FY2023$357K

From the FY2023 Form 990 (year ending June 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Jan 2020.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $77K Management & general 19% · $18K

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

3 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Dir of Ed &
$39,173Pt VII · Sec A
$25,656Pt VII · Sec A
Board Secret
$0Pt VII · Sec A

Laura Moore’s $39K as Dir of Ed & is at the 74th percentile of top reported officer pay among 200 <$100K health care 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 · 2 named individuals · Part VII

NameFY2023FY2022FY2021
Laura Moore$39,173$27,600$14,720
Anna Van Munching Powers$25,656$27,600$14,720

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

Provides grief support and education to families and schools.

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Provided by the organization

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2 programs · in their own filed words · FY2022
01

Eduation and support for schools and educators and staff. School programming includes indvidiual, small group and workshops for educators and planning for in-school services for students and families.

Pt IX · col B
02

Individual and support for children, teen & parents who are grieving. This includes education, emotional support & socializing activities.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$11K
Ln 12
Gifts and grantsLn 1h$11K
Money outPt IX
$95K
Ln 25
Programscol B$77K
Managementcol C$18K
Owns and owesPt X
$357K
net assets · Ln 32
Cash and savingsLn 1–2$359K
Total assetsLn 16$359K
LiabilitiesLn 26$2K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Total revenueLn 12$11K
Assets in detailPt X, end of year
CashLn 1$359K
Cash and savings togetherLn 1–2$359K
Total assetsLn 16$359K
LiabilitiesLn 26$2K
Net assetsLn 32$357K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$441K$359K
Total assetsLn 16$441K$359K
LiabilitiesLn 26$0$2K
Net assetsLn 32$441K$357K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$58K$6K
Other salaries and wagesLn 7$4K$3K$313
Payroll taxesLn 10$6K$6K$648
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$375$375
Advertising and promotionLn 12$522$522
Office expensesLn 13$2K$2K
OccupancyLn 16$12K$5K$7K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$14$14
InsuranceLn 23$2K$2K
Total functional expensesLn 25$95K$77K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $11K$95K−$84K$357K 990 PDF
FY2022 $240K$72K$167K$441K 990 PDF
FY2021 $171K$273K 990 PDF
FY2020 $150K$147K 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 $11,487 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $239,647$11,487
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $239,647$11,487
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $60,726$74,944
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $11,550$20,220
I-18 Total expensesPrior year $72,276$95,164
I-19 Revenue less expensesPrior year $167,371−$83,677
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $11,487 across 3 lines filed
VIII-1f All other contributions, gifts and grants$11,487
VIII-1h Total contributions, gifts and grants$11,487
VIII-12 Total revenue$11,487
Part IX · Statement of functional expenses $95,164 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $58,347 · Management $6,482$64,829
IX-7 Other salaries and wagesPrograms $3,322 · Management $313$3,635
IX-10 Payroll taxesPrograms $5,832 · Management $648$6,480
IX-11c Accounting feesManagement $1,600$1,600
IX-11g Other fees for servicesManagement $375$375
IX-12 Advertising and promotionPrograms $522$522
IX-13 Office expensesPrograms $2,335$2,335
IX-16 OccupancyPrograms $4,646 · Management $6,970$11,616
IX-17 TravelPrograms $1,683$1,683
IX-18 Travel and entertainment for public officialsPrograms $14$14
IX-23 InsuranceManagement $2,075$2,075
IX-25 Total functional expensesPrograms $76,701 · Management $18,463 · Fundraising $0$95,164
Part X · Balance sheet $358,741 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $440,721$358,741
X-16 Total assetsStart of year $440,721$358,741
X-25 Other liabilities$1,697
X-26 Total liabilitiesStart of year $0$1,697
X-27 Net assets without donor restrictionsStart of year $440,721$357,044
X-32 Total net assets or fund balancesStart of year $440,721$357,044
X-33 Total liabilities and net assetsStart of year $440,721$358,741
Part XI · Reconciliation of net assets $357,044 net assets at year end
XI-1 Total revenue$11,487
XI-2 Total expenses$95,164
XI-3 Revenue less expenses−$83,677
XI-4 Net assets at start of year$440,721
XI-10 Net assets at end of year$357,044

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

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