Nonprofit · EIN 81-1450533
LIGHT UP THE CORNERS
Tax-exempt (reinstated) · NORCROSS, GA 30092
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $109,327 | $102,146 | $7,181 | $21,372 | $0 | $21,372 |
| December 31, 2024 | 990-PF | $96,733 | $89,346 | $7,387 | $14,191 | $0 | $14,191 |
| December 31, 2023 | 990-PF | $87,503 | $85,749 | $1,754 | $6,804 | $0 | $6,804 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,667
- Other income
- $105,660
Expenses
- Grants and similar amounts paid
- $55,000
- Disbursements for charitable purposes
- $55,000
Balance sheet and other
- Total assets, start of year
- $14,191
- Total assets, end of year
- $21,372
- Total liabilities, end of year
- $0
- Net assets, end of year
- $21,372
- Fair market value of assets
- $21,372
- Qualifying distributions
- $55,000
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Massey 4060 BLUE IRIS HOLLOW, NORCROSS, GA 30092 | President | 0 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Massey 4060 BLUE IRIS HOLLOW, NORCROSS, GA 30092 | President | 0 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Massey 4060 BLUE IRIS HOLLOW, NORCROSS, GA 30092 | President | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4060 BLUE IRIS HOLW, NORCROSS, GA 30092-5130
- In care of
- % AMY MASSEY
- Signed the 990-PF
- Amy Massey, President
- Phone
- (404) 683-5593
- Return prepared by
- MCHUGH CPA GROUP INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 81-1450533
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Recreation and sports (N12)
- Assets (IRS master file)
- $21,372
- Income (IRS master file)
- $109,327
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- March 14, 2016
- Reinstated
- Effective February 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $109,327 | $102,146 | $21,372 | XML |
| 990-PF | December 2024 | $96,733 | $89,346 | $14,191 | XML |
| 990-PF | December 2023 | $87,503 | $85,749 | $6,804 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 81-1450533).
Questions about LIGHT UP THE CORNERS
- What is the EIN of LIGHT UP THE CORNERS?
- The employer identification number (EIN) of LIGHT UP THE CORNERS is 81-1450533.
- Is LIGHT UP THE CORNERS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective February 15, 2016.
- Are donations to LIGHT UP THE CORNERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIGHT UP THE CORNERS file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIGHT UP THE CORNERS 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 LIGHT UP THE CORNERS last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LIGHT UP THE CORNERS?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does LIGHT UP THE CORNERS have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $109,327, expenses of $102,146 and total assets of $21,372 at year end.
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All nonprofits in NORCROSS · Georgia · Recreation and sports