Nonprofit · EIN 31-1300561
LOWER LIGHTS MINISTRIES
Tax-exempt · COLUMBUS, OH 43223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,410,566 | $2,186,850 | $223,716 | $4,225,962 | $1,241,617 | $2,984,345 |
| December 31, 2024 | 990 | $1,824,030 | $1,812,951 | $11,079 | $3,844,408 | $1,083,779 | $2,760,629 |
| December 31, 2023 | 990 | $2,262,305 | $1,212,204 | $1,050,101 | $3,859,472 | $1,109,922 | $2,749,550 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,960,377
- Program service revenue
- $339,015
- Investment income
- $48,710
- Net income from fundraising events
- $60,045
- Other revenue
- $62,464
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $60,500
- Other salaries and wages
- $1,175,502
- Salaries, compensation and benefits (total)
- $1,374,403
- Professional fundraising fees
- $0
- Accounting fees
- $25,168
- Occupancy
- $163,945
- Depreciation
- $237,534
- Program services (functional)
- $1,956,439
- Management and general (functional)
- $125,007
- Fundraising (functional)
- $105,404
Balance sheet and other
- Total assets, start of year
- $3,844,408
- Total assets, end of year
- $4,225,962
- Total liabilities, end of year
- $1,241,617
- Net assets, end of year
- $2,984,345
- Land, buildings and equipment
- $2,957,326
- Publicly traded securities
- $474,916
- Net assets without donor restrictions
- $2,260,638
- Net assets with donor restrictions
- $723,707
- Gross receipts
- $2,440,567
- Employees
- 74
- Volunteers
- 529
- Year formed
- 1991
- State of legal domicile
- OH
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMALYN JEROME | CEO Officer | 38 | $60,500 |
| AARON BASSHAM | CHAIR ELECT Trustee or director | 1 | $0 |
| ANGELA CAGEY | TREASURER Trustee or director | 1 | $0 |
| BILL CLEVERLY | BOARD MEMBER Trustee or director | 1 | $0 |
| MARSHA GOBLE | SECRETARY Trustee or director | 1 | $0 |
| AMY HANES | BOARD CHAIR Trustee or director | 1 | $0 |
| ADHANET KIFLE | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG PHILLIPS | BOARD MEMBER Trustee or director | 1 | $0 |
| ADAM RINEHART | BOARD MEMBER Trustee or director | 1 | $0 |
| CHAD WARNER | BOARD MEMBER Trustee or director | 1 | $0 |
| CHUCK WILSON | EX-OFFICIO Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMALYN JEROME | CEO Officer | 38 | $55,016 |
| AARON BASSHAM | CHAIR ELECT Trustee or director | 1 | $0 |
| ANGELA CAGEY | TREASURER Trustee or director | 1 | $0 |
| BILL CLEVERLY | BOARD MEMBER Trustee or director | 1 | $0 |
| MARSHA GOBLE | SECRETARY Trustee or director | 1 | $0 |
| AMY HANES | BOARD CHAIR Trustee or director | 1 | $0 |
| ADHANET KIFLE | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG PHILLIPS | BOARD MEMBER Trustee or director | 1 | $0 |
| ADAM RINEHART | BOARD MEMBER Trustee or director | 1 | $0 |
| CHAD WARNER | BOARD MEMBER Trustee or director | 1 | $0 |
| CHUCK WILSON | EX-OFFICIO Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMALYN JEROME | CEO Officer | 38 | $42,640 |
| CRAIG ARLEDGE | BOARD MEMBER Trustee or director | 1 | $0 |
| AARON BASSHAM | BOARD MEMBER Trustee or director | 1 | $0 |
| ANGELA CAGEY | TREASURER Trustee or director | 1 | $0 |
| J ALLEN DEAN | BOARD MEMBER Trustee or director | 1 | $0 |
| MARSHA GOBLE | SECRETARY Trustee or director | 1 | $0 |
| AMY HANES | CHAIR-ELECT Trustee or director | 1 | $0 |
| JIM HOGAN | BOARD CHAIR Trustee or director | 1 | $0 |
| ABBY MORRISON | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG PHILLIPS | BOARD MEMBER Trustee or director | 1 | $0 |
| ADAM RINEHART | BOARD MEMBER Trustee or director | 1 | $0 |
| CHUCK WILSON | EX-OFFICIO Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1066 BELLOWS AVE, COLUMBUS, OH 43223-1442
- In care of
- % JERRY STEPHENS
- Principal officer (990 for 2025)
- EMMALYN JEROME, 1066 BELLOWS AVE, COLUMBUS, OH 43223
- Signed the 990
- EMMALYN JEROME, CEO
- Phone
- (614) 228-3855
- Website
- WWW.LOWERLIGHTS.ORG
- Return prepared by
- HIRTH NORRIS & GARRISON LLP
Mission
FAITH BASED SOCIAL SERVICE THAT PROMOTES THE DEVELOPMENT AND WELL-BEING OF INDIVIDUALS, FAMILIES, AND THE COMMUNITY.
Program accomplishments
- SUPPORTIVE HOUSING PROGRAMS INCLUDE: RACHEL'S HOUSE, A RE-ENTRY PROGRAM SUPPORITNG FEMALES FOLLOWING INCARCERATION; FAMILY HOUSING, PROVIDING STABLE HOUSING AND COMPREHENSIVE SUPPORTIVE SERVICES FOR LOW-INCOME FAMILIES; RECOVERY HOUSING, CONNECTS WOMEN WITH SUBSTANCE USE DISORDER WITH STABLE HOUSING, COMPREHENSIVE ADDITICON, HEALTH SERVICES AND LIFE SKILLS EDUCATION.Expenses $889,868 · revenue $82,252
- MENTORING PROGRAMS INCLUDE: YOUTH MENTORING, AN INDIVIDUALIZED MENTORING PROGRAM THAT ENCOURAGES POSITIVE GROWTH FOR AT-RISK YOUTH THROUGH THE DEVELOPMENT OF CHARACTER, HEALTHY RELATIONSHIPS AND A DESIRE FOR LIFELONG LEARING; YOUTH MENTORING, A PROGRAM FOR KIDS TO PARTICIPATE IN ONSITE AND OFFSITE RECREATIONAL AND EDUCATIONAL ACTIVITIES, TO LEARN AND DEVELOP POSITIVE OUTLOOK WHILE PARTICIPATING IN GROWTH MINDSET ACTIVITIES, AND TAKING PART IN DRUG AND ALCOHOL AVOIDANCE CURRICULUM.Expenses $215,362
- CHILD ENRICHMENT CENTER: THE CEC PROVIDES AN OPPORTUNITY FOR QUALITY EARLY CHILDHOOD EDUCATION FOR INFANTS THROUGH PRE-KINDERGARTEN. THE CEC ALSO PROVIDES AFFORDABLE, DEPENDABLE CHILDCARE FOR PARENTS AND OFFERS ACCESS TO PARENTING CLASSES, FINANCIAL MENTORING, ADDICTION SUPPORT AND MEDICAL CARE WHILE OFFERING EQUITABLE EMPLOYMENT PROGRAMS FOR CHILDCARE WORKERS THAT PROVIDES A CAREER PATHWAY THROUGH CERTIFICATIONS, PERFORMANCE MENTORING, CONTINUTING EDUCATION AND COLLEGE TUITION.Expenses $851,209 · revenue $256,762
- FAITH BASED SOCIAL SERVICE THAT PROMOTES THE DEVELOPMENT AND WELL-BEING OF INDIVIDUALS, FAMILIES, AND THE COMMUNITY.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1300561
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,225,962
- Income (IRS master file)
- $2,440,567
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,410,566 | $2,186,850 | $4,225,962 | IRS |
| 990 | December 2024 | $1,824,030 | $1,812,951 | $3,844,408 | IRS |
| 990 | December 2023 | $2,262,305 | $1,212,204 | $3,859,472 | XML |
| 990 | December 2022 | $1,439,928 | $1,037,825 | $2,327,896 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 31-1300561).
Questions about LOWER LIGHTS MINISTRIES
- What is the EIN of LOWER LIGHTS MINISTRIES?
- The employer identification number (EIN) of LOWER LIGHTS MINISTRIES is 31-1300561.
- Is LOWER LIGHTS MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to LOWER LIGHTS MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWER LIGHTS MINISTRIES 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 LOWER LIGHTS MINISTRIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWER LIGHTS MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOWER LIGHTS MINISTRIES?
- The 990 for the year ended December 31, 2025 names EMMALYN JEROME.
- Who are the officers and directors of LOWER LIGHTS MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $60,500 (EMMALYN JEROME, CEO).
- How much revenue does LOWER LIGHTS MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,410,566, expenses of $2,186,850 and total assets of $4,225,962 at year end.
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