2025-09-22T11:21:07-04:00 2023-12-31 570772152 PAYNE WHITE AND SCHMUTZ CPA PA 114 WN 1ST STREET Seneca SC 29678 990 2023-01-01 871498890 ARMOR OF LIGHT ARMO 1339 SUCKER ST Herndon PA 17830 BENUEL KING ADMINISTRATOR 2025-09-22 true true CHRISTIAN J SCHMUTZ CPA P01829100 8648821937 2025-09-22 2023 2025-03-06 01:10:19Z X BENUEL KING 441786 false X X 2022 PA ARMOR OF LIGHT EXISTS TO SERVE INDIVIDUALS AND THEIR FAMILIES BY PROVIDING CHRISTIAN RESOURCES AND BIBLICAL DIRECTION TO ENCOURAGE SPIRITUAL GROWTH FOR HURTING SOULS BY HELPING THEM INTO GREATER KNOWLEDGE OF OUR LORD AND SAVIOR JESUS CHRIST. 5 5 8 25 0 0 171562 270224 0 0 441786 0 0 104597 0 17458 204651 309248 132538 1042497 909530 132967 ARMOR OF LIGHT EXISTS TO SERVE INDIVIDUALS AND THEIR FAMILIES BY PROVIDING CHRISTIAN RESOURCES AND BIBLICAL DIRECTION TO ENCOURAGE SPIRITUAL GROWTH FOR HURTING SOULS BY HELPING THEM INTO GREATER KNOWLEDGE OF OUR LORD AND SAVIOR JESUS CHRIST. false false 248640 270224 PROVIDE CHRISTIAN COUNSELING AND RESOURCES 248640 true true false false false false false false false false true false false true true true false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true 9 0 true 8 true false false false false false false false false false false false false X 5 5 false false false false false false false true true false false false true false false false false false false false PA X BENUEL KING 7176709969 PO BOX 2508 CINCINNATI OH 45201 BENUEL KING ADMINISTRATOR 40.00 0.00 X 40039 0 0 MEL WENGER BOARD MEMBER 0.50 0.00 X 0 0 0 JOHN DAVID KING BOARD MEMBER 0.50 0.00 X 0 0 0 JONAS ESCH TREASURER 0.50 0.00 X 0 0 0 IVAN STOLTZFUS CHAIRMAN 0.50 0.00 X 0 0 0 STEVEN BEILER SECRETARY 0.50 0.00 X 0 0 0 40039 0 0 0 false false false 171562 250 171562 TUITION REVENUE 900099 270224 270224 270224 441786 270224 0 0 40039 10010 30029 64558 64558 521 521 1507 1507 17458 17458 416 416 3771 3771 36714 35581 1133 37183 37183 394 394 COUNSELING 18257 18257 FINANCE LEASE AMORTIZATION 22875 22875 SUPPLIES 25965 21307 4658 MAINTENANCE AND EQUIPMENT 29721 24835 4886 9869 9869 309248 248640 43150 17458 14066 69800 3800 63106 394 62712 892119 0 1042497 8353 901177 0 909530 X 132967 0 132967 0 1042497 132538 429 0 X true X false false false X 171562 171562 270224 270224 441786 441786 441786 0 0 441786 441786 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63106 394 62712 62712 RIGHT-OF-USE ASSET - FINANCE 892119 892119 LEASE LIABILITY - FINANCE 901177 901177 X Footnote for uncertain tax position under FIN 48 (Part X) ARMOR OF LIGHT HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ARMOR OF LIGHTS POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO ARMOR OF LIGHT, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. PENALTIES AND INTEREST RELATED TO UNDERPAYMENT OF INCOME TAXES ARE NOT RECORDED AS INCOME TAXES BUT AS PENALTIES AND INTEREST EXPENSE. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF YEAR-END AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. BENUEL KING ADMINISTRATOR TO AOL TRANSPORTATION EXPENSES TO BE CORRECTED IN 2025 false Supplemental Information for Schedule L ARMOR OF LIGHT INADVERTENTLY AND UNKNOWINGLY SUBJECTED THE ORGANIZATION TO EXCESS BENEFIT TRANSACTIONS IN THE CURRENT FISCAL YEAR BY PAYING FOR THE COMMUTING EXPENSES OF AN INDIVIDUAL DEFINED AS A DISQUALIFIED PERSON, FOR THE INDIVIDUALS CONVENIENCE, AND NOT RUNNING THESE TRANSACTIONS THROUGH PAYROLL. A CATCH-UP CORRECTION WILL BE MADE BY INCLUDING THESE AMOUNTS ON A 2025 FORM W-2. Amended return information AOL COMPLETED A FINANCIAL STATEMENT REVIEW AFTER FILING ITS FY 2023 990. SOME OF THE REVIEWED NUMBERS WERE DIFFERENT ENOUGH TO PROMPT AOL TO FILE AN AMENDED 990. CHANGES INCLUDE FINANCE LEASE COMPONENTS, ACCOUNTS RECEIVABLE, PROPERTY AND EQUIPMENT, ACCOUNTS PAYABLE AND ACCRUED LIABILTIES, ENDING NET ASSETS WITHOUT DONOR RESTRICTIONS, CONTRIBUTION AND TUITION REVENUE, VARIOUS STATEMENT OF FUNCTIONAL EXPENSE ITEMS, SCHEDULE A, SCHEDULE B, AND THE EXCESS BENEFIT TRANSACTION SHOWN ON SCHEDULE L. Form 990 governing body review Part VI line 11 NO REVIEW WAS OR WILL BE PERFORMED BY THE BOARD PRIOR TO FILING. THE REVIEW HAS BEEN DELEGATED TO THE ADMINISTRATOR. Conflict of interest policy compliance Part VI line 12c ARMOR OF LIGHT HAS A CONFLICT OF INTEREST POLICY ON FILE. Governing documents etc available to public Part VI line 19 ARMOR OF LIGHT MAKES ITS ANNUAL REVIEWED FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.