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Nonprofit · EIN 27-0491613

RAYS OF LIGHT WHERE SPECIAL CHILDRE

Tax-exempt · DALLAS, TX 75220

Financials

$206K$279K2023$298K$258K2024
Revenue Expenses · by fiscal year end
Financials of RAYS OF LIGHT WHERE SPECIAL CHILDRE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$297,767$258,096$39,671$159,809$28,002$131,807
December 31, 2023990$205,849$278,627-$72,778$314,051$240,674$73,377
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$276,395
Program service revenue
$0
Investment income
$0
Net income from fundraising events
-$2,673
Net income from gaming
$2,625
Other revenue
$21,372

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$47,739
Other salaries and wages
$93,301
Salaries, compensation and benefits (total)
$166,250
Professional fundraising fees
$0
Accounting fees
$9,333
Occupancy
$27,824
Program services (functional)
$187,609
Management and general (functional)
$33,767
Fundraising (functional)
$36,720

Balance sheet and other

Total assets, start of year
$314,051
Total assets, end of year
$159,809
Total liabilities, end of year
$28,002
Net assets, end of year
$131,807
Net assets without donor restrictions
$131,807
Gross receipts
$371,690
Employees
4
Volunteers
400
Year formed
2009
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
DR STAN COPELANDCEO/DIRECTOR
Trustee or director, Officer
2$0$198,902$94,130
KATHY SHOCKLEYEXECUTIVE DI
Officer
40$47,738$0$0
TOM RACHALCHAIRMAN/DIR
Trustee or director, Officer
2$0$0$0
STEPHEN ARATATREASURER/DI
Trustee or director, Officer
2$0$0$0
DON WILEYDIRECTOR
Trustee or director
2$0$0$0
LESLIE WILLIAMSDIRECTOR
Trustee or director
2$0$0$0
ROGER WYCHEDIRECTOR
Trustee or director
2$0$0$0
BETH BANKSTONDIRECTOR
Trustee or director
2$0$0$0
CHRISTINE BERRYDIRECTOR
Trustee or director
2$0$0$0
ALDEN BROSSEAUDIRECTOR
Trustee or director
2$0$0$0
TERRI FERTITTADIRECTOR
Trustee or director
2$0$0$0
SARAH VELVINDIRECTOR
Trustee or director
2$0$0$0
990 for the year ended December 31, 2023: 13 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
DR STAN COPELANDCEO/DIRECTOR
Trustee or director, Officer
2$0$207,111$97,613
ROBIN WILSONEXECUTIVE DI
Officer
40$51,599$0$6,944
TOM RACHALCHAIRMAN/DIR
Trustee or director, Officer
2$0$0$0
STEPHEN ARATATREASURER/DI
Trustee or director, Officer
2$0$0$0
CHRISTINE SPIETHDIRECTOR
Trustee or director
2$0$0$0
DON WILEYDIRECTOR
Trustee or director
2$0$0$0
LESLIE WILLIAMSDIRECTOR
Trustee or director
2$0$0$0
VICKIE WISEDIRECTOR
Trustee or director
2$0$0$0
ROGER WYCHEDIRECTOR
Trustee or director
2$0$0$0
BETH BANKSTONDIRECTOR
Trustee or director
2$0$0$0
CHRISTINE BERRYDIRECTOR
Trustee or director
2$0$0$0
ALDEN BROSSEAUDIRECTOR
Trustee or director
2$0$0$0
KATHY SHOCKLEYDIRECTOR
Trustee or director
2$0$0$0

Address and contacts

Address (IRS master file)
9200 INWOOD RD, DALLAS, TX 75220-3901
In care of
% ALICE SUTHERLAND
Principal officer (990 for 2024)
TOM RACHAL, 9200 INWOOD ROAD, DALLAS, TX 75220
Signed the 990
KATHY SHOCKLEY, EXECUTIVE DIRECTOR
Phone
(214) 692-0803
Return prepared by
SOMMERVILLE & ASSOCIATES PC

Mission

RAYS OF LIGHT IS DEDICATED TO PROVIDING FREE, QUALITY RESPITE CARE TO FAMILIES WITH CHILDREN WITH SPECIAL NEEDS AND THEIR SIBLINGS IN THE DALLAS METROPOLITAN AREA. TOGETHER WITH OUR VOLUNTEERS, WE STRIVE TO PROVIDE SUPPORT AND RELIEF TO THE FAMILIES THROUGH OUR RESPITE CARE PROGRAM CALLED NIGHT LIGHTS. RAYS OF LIGHT EDUCATES AND INFORMS THE LOCAL COMMUNITY ABOUT THE NEEDS AND ACHIEVEMENTS OF SPECIAL CHILDREN.

990 for the year ended December 31, 2024

Program accomplishments

  •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
    Expenses $187,609

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
27-0491613
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Church
Exempt since
1974
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$159,809
Income (IRS master file)
$371,690

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$297,767$258,096$159,809XML
990December 2023$205,849$278,627$314,051XML
990December 2022$233,205$260,488$233,805IRS
990December 2021–––IRS
990December 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-0491613).

Questions about RAYS OF LIGHT WHERE SPECIAL CHILDRE

What is the EIN of RAYS OF LIGHT WHERE SPECIAL CHILDRE?
The employer identification number (EIN) of RAYS OF LIGHT WHERE SPECIAL CHILDRE is 27-0491613.
Is RAYS OF LIGHT WHERE SPECIAL CHILDRE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
Which annual return does RAYS OF LIGHT WHERE SPECIAL CHILDRE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of RAYS OF LIGHT WHERE SPECIAL CHILDRE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did RAYS OF LIGHT WHERE SPECIAL CHILDRE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of RAYS OF LIGHT WHERE SPECIAL CHILDRE?
The 990 for the year ended December 31, 2024 names TOM RACHAL.
Who are the officers and directors of RAYS OF LIGHT WHERE SPECIAL CHILDRE?
The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization.
How much revenue does RAYS OF LIGHT WHERE SPECIAL CHILDRE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $297,767, expenses of $258,096 and total assets of $159,809 at year end.

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