Gather by the Ghost Light EIN 93-3041289 Form 990 (PDF) Claim this org

Gather by the Ghost Light

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Supports emerging playwrights and actors through theatrical audio productions. For fiscal year 2025 it reported $41K in revenue, $38K in expenses, and $6K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
North Augusta, SC
Filings
2 on file (2024–2025)
Revenue
$41KFY2025
Expenses
$38K
Net assets
$6K
People
3
Filings
2
Updates
0
More identity details & actions ⌄
EIN  93-3041289 Public charity (501(c)(3)) North Augusta, SC
Form 990 (PDF)
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Size
<$100K
What they do
Supports emerging playwrights and actors through theatrical audio productions.
Leadership
Jonathan Cook · President
Money in and out
$41K revenue, $38K expenses
Bottom line
98% program efficiency
Where the money goes · FY2025
Total revenue
$41K
Pt VIII · Ln 12
Total expenses
$38K
Pt IX · Ln 25
Net assets
$6K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $3K
Where spending went · Part IX cols B–D
Program services $0.98 Management & general $0.02
Program efficiency
98%
of spending reaches programs▲ +6% vs prior filing year
Operating runway
1.9mo
months of highly liquid reserves at operating expense rate▼ -17% vs prior filing year
Surplus margin
+8%
revenue over expenses, this year▼ -46% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$41K
FY2025▲ +145%
Expenses
$38K
FY2025▲ +164%
Total assets
$6K
FY2025▲ +120%
Total liabilities
$0
FY2025
Total revenue
$41K
Pt VIII · Ln 12
Total expenses
$38K
Pt IX · Ln 25
Net assets
$6K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$3K
Total assetsPt X · Ln 16$6K
Program-expense ratioPt IX · col B98%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CGather by the Ghost Light
EINHdr · item D93-3041289
Principal addressHdr · item CNorth Augusta, SC
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A60)
Ruling yearIRS BMFJan 2024

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $37K of program spending, described in the organization's own filed words · FY2025.
01

To foster, promote, and increase the public knowledge and appreciation of lesser-known emerging playwrights and actors and to provide an opportunity to demonstarte and improve their skills by participating in theatrical audio productions.

$37Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$35K · 85%
Program service revenue$5K · 13%
Other revenue$490 · 1%
Contributions & grants85%$35K
Program service revenue13%$5K
Other revenue1%$490
— government grantsLn 1e$8K
Total revenueLn 12$41K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.98 Management & general $0.02
Program services98%$37K
Management & general2%$782
Total functional expensesLn 25$38K

Balance Sheet

Part X · end of year
CashLn 1$6K
Total assetsLn 16$6K
Total liabilitiesLn 26$0
Total net assetsLn 32$6K
Months of cash on handcomputed1.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $6K · Operating expenses/yr $38K
1.9 months
Where the money goes
Program services
Program services $37K · Total expenses $38K
98%
Management & General
Management & general $782 · Total expenses $38K
2%
Fundraising
Fundraising $0 · Total expenses $38K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $24 · Solicited contributions (2-yr avg) $16K
$0.00 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $35K · Total revenue $41K
85%
Government reliance
Government grants $8K · Total revenue $41K
21%
Earned-income share
Program service revenue $5K · Total revenue $41K
13%
Investment reliance
Investment income $0 · Total revenue $41K
0%
Program self-sufficiency
Program service revenue $5K · Total expenses $38K
15%
Growth & trend
Revenue growth (YoY)
This year $41K · Prior year $17K
Prior-year revenue below floor — showing dollar change
Net-asset trend (YoY)
End of year $6K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $41K · Expenses $38K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $6K
Net-asset ratio
Net assets $6K · Total assets $6K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $6K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Jonathan Cook · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $38K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $38K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 98%
Overhead ratio 2%
Fundraising cost ratio 0%
Revenue growth 145%
Legal fee ratio 0.4%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$4K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$41K revenue · viewing · ⤓ 990 PDF
FY2024$17K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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