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Nonprofit · EIN 51-0566192

LIGHT OF THE WORLD WORSHIP CENTER

Tax-exempt · CINCINNATI, OH 45253

Financials

$530K$485K2023$603K$498K2024
Revenue Expenses · by fiscal year end
Financials of LIGHT OF THE WORLD WORSHIP CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$603,128$498,383$104,745$1,519,798$678,669$841,129
December 31, 2023990 (amended)$530,186$484,526$45,660$1,449,277$664,158$785,119
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$603,128
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$45,000
Compensation of officers, directors and key employees
$124,384
Salaries, compensation and benefits (total)
$124,384
Professional fundraising fees
$0
Legal fees
$7,150
Occupancy
$97,288
Program services (functional)
$498,383

Balance sheet and other

Total assets, start of year
$1,449,277
Total assets, end of year
$1,519,798
Total liabilities, end of year
$678,669
Net assets, end of year
$841,129
Net assets without donor restrictions
$841,129
Gross receipts
$603,128
Employees
0
Volunteers
0
Year formed
2006
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
DR MICHAEL SCRUGGSPRESIDENT
Trustee or director, Institutional trustee, Officer, Key employee
40$36,000
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
DR MICHAEL SCRUGGSPRESIDENT
Trustee or director, Institutional trustee, Officer, Key employee
40$36,000

Address and contacts

Address (IRS master file)
PO BOX 531832, CINCINNATI, OH 45253-1832
In care of
% MIKE SCRUGGS
Principal officer (990 for 2024)
DR MICHAEL SCRUGGS, 1116 LINCOLN AVENUE, CINCINNATI, OH 45206
Signed the 990
DR MICHAEL SCRUGGS, PRESIDENT
Phone
(513) 385-5448
Return prepared by
Qtax LLC

Mission

TRANSFORMING OUR CITY ONE HEART AT A TIME.

990 for the year ended December 31, 2024

Program accomplishments

  • THROUGH CHURCH SERVICES AND OUTREACH PROGRAMS. FOOD AND CLOTHING GIVEAWAYS. SCHOOL SUPPLIES FOR CHILDREN IN THE NEIGHBORHOOD.
    Expenses $498,383 · revenue $603,128

What it must file and when

IRS records say it files Not required (church). Churches are not required to file. 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
51-0566192
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Church
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2007
Accounting year ends
December
Files
Not required (church)
Category (NTEE)
Religion-related (X21)
Assets (IRS master file)
$1,519,798
Income (IRS master file)
$603,128

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$603,128$498,383$1,519,798IRS
990December 2023$530,186$484,526$1,449,277XML
990December 2022$534,535$347,851$1,381,194IRS
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 51-0566192).

Questions about LIGHT OF THE WORLD WORSHIP CENTER

What is the EIN of LIGHT OF THE WORLD WORSHIP CENTER?
The employer identification number (EIN) of LIGHT OF THE WORLD WORSHIP CENTER is 51-0566192.
Is LIGHT OF THE WORLD WORSHIP CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
Are donations to LIGHT OF THE WORLD WORSHIP CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIGHT OF THE WORLD WORSHIP CENTER file?
Form Not required (church). Churches are not required to file.
When is the next return of LIGHT OF THE WORLD WORSHIP CENTER 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 LIGHT OF THE WORLD WORSHIP CENTER 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 LIGHT OF THE WORLD WORSHIP CENTER?
The 990 for the year ended December 31, 2024 names DR MICHAEL SCRUGGS.
Who are the officers and directors of LIGHT OF THE WORLD WORSHIP CENTER?
The 990 for the year ended December 31, 2024 lists 1 person; 1 received compensation from the organization, the highest $36,000 (DR MICHAEL SCRUGGS, PRESIDENT).
How much revenue does LIGHT OF THE WORLD WORSHIP CENTER have?
On its 990 for the year ended December 31, 2024 it reported revenue of $603,128, expenses of $498,383 and total assets of $1,519,798 at year end.

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