Nonprofit · EIN 81-2824741
LIGHTNER FOUNDATION INC
Tax-exempt · VICTOR, NY 14564
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,282 | $27,838 | -$26,556 | $190,225 | $73 | $190,152 |
| December 31, 2024 | 990-PF | $6,559 | $19,354 | -$12,795 | $217,402 | $404 | $216,998 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,251
- Other income
- $31
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $13,510
- Excise tax on investment income
- $16
Balance sheet and other
- Total assets, start of year
- $217,402
- Total assets, end of year
- $190,225
- Total liabilities, end of year
- $73
- Net assets, end of year
- $190,152
- Fair market value of assets
- $198,299
- Qualifying distributions
- $13,510
- Net investment income
- $1,251
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 |
|---|---|---|---|
| KEVIN LIGHTNER 6619 BOUGHTON HILL ROAD, VICTOR, NY 14564 | PRESIDENT | 25 | $0 |
| KATHY LIGHTNER 6619 BOUGHTON HILL ROAD, VICTOR, NY 14564 | VICE PRESIDENT | 25 | $0 |
| LYNN PHILLIPS 5723 WEST LAKE ROAD, CONESUS, NY 14435 | SECRETARY | 7.5 | $0 |
| BRENT LIGHTNER 127 C STREET SE, WASHINGTON, DC 20003 | TREASURER | 7.5 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN LIGHTNER 6619 BOUGHTON HILL ROAD, VICTOR, NY 14564 | PRESIDENT | 25 | $0 |
| KATHY LIGHTNER 6619 BOUGHTON HILL ROAD, VICTOR, NY 14564 | VICE PRESIDENT | 25 | $0 |
| LYNN PHILLIPS 5723 WEST LAKE ROAD, CONESUS, NY 14435 | SECRETARY | 7.5 | $0 |
| BRENT LIGHTNER 127 C STREET SE, WASHINGTON, DC 20003 | TREASURER | 7.5 | $0 |
Address and contacts
- Address (IRS master file)
- 6619 BOUGHTON HILL ROAD, VICTOR, NY 14564-9329
- Signed the 990-PF
- KEVIN LIGHTNER, PRESIDENT
- Phone
- (202) 316-2226
- Return prepared by
- GRAY LOCEY CPA PLLC
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
- 81-2824741
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $190,225
- Income (IRS master file)
- $1,282
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,282 | $27,838 | $190,225 | IRS |
| 990-PF | December 2024 | $6,559 | $19,354 | $217,402 | IRS |
| 990-PF | December 2023 | $174,056 | $10,721 | $229,586 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LIGHTNER FOUNDATION INC
- What is the EIN of LIGHTNER FOUNDATION INC?
- The employer identification number (EIN) of LIGHTNER FOUNDATION INC is 81-2824741.
- Is LIGHTNER FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to LIGHTNER FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does LIGHTNER FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIGHTNER FOUNDATION INC 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 LIGHTNER FOUNDATION INC 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 LIGHTNER FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIGHTNER FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,282, expenses of $27,838 and total assets of $190,225 at year end.
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