2026-01-23T14:34:59-05:00 2024-12-31 570772152 PAYNE WHITE AND SCHMUTZ CPA PA 114 WN 1ST STREET Seneca SC 29678 990 2024-01-01 871498890 ARMOR OF LIGHT % DAVID PETERSHEIM ARMO 1339 SUCKER ST Herndon PA 17830 DAVID PETERSHEIM ADMINISTRATOR 2026-01-22 true true CHRISTIAN J SCHMUTZ CPA P01829100 8648821937 2026-01-23 2024 2025-03-06 01:10:19Z X BENUEL KING 1339 SUCKER ST Herndon PA 17830 1189092 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. 7 7 4 8 0 0 171562 952551 270224 216800 15372 309 441786 1185032 0 0 104597 144324 0 30079 204561 245469 309158 389793 132628 795239 1042497 1832839 909530 899633 132967 933206 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 285938 216800 PROVIDE CHRISTIAN COUNSELING AND RESOURCES 285938 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false true false false false true false false false false false false false false false false false true 4 0 true 4 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false true false false false false false false false PA X X BENUEL KING 7176709969 1339 SUCKER STREET Herndon PA 17830 X BENUEL KING ADMINISTRATOR 40.00 0.00 X 71290 0 0 STEVIE STOLTZFUS BOARD MEMBER 0.50 0.00 X 600 0 0 MEL WENGER VICE SECRETARY 0.50 0.00 X 0 0 0 DAVID PETERSHEIM BOARD MEMBER 0.50 0.00 X 0 0 0 EPHRAIM MILLER BOARD MEMBER 0.50 0.00 X 0 0 0 IVAN STOLTZFUS CHAIRMAN 0.50 0.00 X X 0 0 0 CLIFF KREIDER SECRETARY 0.50 0.00 X X 0 0 0 JONAS ESCH TREASURER 0.50 0.00 X X 0 0 0 71890 0 0 0 false false false 3940 948611 15930 952551 TUITION REVENUE 900099 216800 216800 216800 15372 15372 4060 3940 4060 0 Miscellaneous 900099 309 309 309 1185032 217109 0 15372 71290 17822 53468 73034 73034 248 248 8486 8486 30079 30079 2055 2055 3699 3699 9045 8316 729 57249 57249 37430 37430 2352 2352 615 463 152 SUPPLIES 54167 53607 560 FINANCE LEASE AMORTIZATION 22875 22875 BAD DEBT 11943 11943 MAINTENANCE AND EQUIPMENT 5128 847 4281 98 98 389793 285938 73776 30079 14066 46682 761524 69800 78934 3800 6000 73201 2746 62712 70455 892119 869244 1042497 1832839 8353 5833 1193 901177 892607 909530 899633 X 132967 855149 78057 132967 933206 1042497 1832839 795239 5000 0 X false true X false false X 171562 952551 1124113 270224 216800 487024 441786 1169351 1611137 0 0 0 0 0 0 1611137 15372 15372 15372 15372 4369 4369 0 0 0 441786 1189092 1630878 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68106 2034 66072 5095 712 4383 70455 RIGHT-OF-USE ASSET - FINANCE 869244 869244 LEASE LIABILITY - FINANCE 892607 892607 X 1198831 13799 13799 1185032 1185032 398592 8799 8799 389793 389793 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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 25 false MEL WENGER BOARD MEMBER 46000 AOL PURCHASED PART OF MELS SHARE OF PROP false Supplemental Information for Schedule L ARMOR OF LIGHT INADVERTENTLY AND UNKNOWINGLY SUBJECTED THE ORGANIZATION TO EXCESS BENEFIT TRANSACTIONS IN THE CURRENT AND PRIOR 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 AUDIT AFTER FILING ITS FY 2024 990. SOME OF THE AUDITED NUMBERS WERE DIFFERENT ENOUGH TO PROMPT AOL TO FILE AN AMENDED 990. CHANGES INCLUDE: line 1c, 1f, 1g, 2a, 8a and 8b on Part VIII:Statement of Revenue; line 5 on Part IX:Statement of Functional Expenses; line 17 and line 2&line 12 on Part X:Balance Sheet (related to reclassification of $761,524 from investment to temporary cash investment); line 2 on Part XI:Reconciliation of Net Assets; line 1, line 2, and line 12 on Schedule A, Part III, Section A; and add Schedule D, Parts XI, XII, & XIII. 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. Part VII response or note to any other line in Part VII Column (D) is $2,290 higher than the amount reported on 2024 W-2 amount for the Adminstrator. This is because payments related to commuting expense were erroneously excluded from reported 2024 W-2 compensation (see schedule L, supplemental info). These amounts will be included in the individuals 2025 W-2.