Nonprofit · EIN 81-5245246
LIBERTY AND LIGHT
Tax-exempt · PROVIDENCE, UT 84332
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $314,188 | $678,931 | -$364,743 | $1,644,432 | $0 | $1,644,432 |
| December 31, 2024 | 990 (amended) | $688,016 | $1,128,320 | -$440,304 | $2,009,175 | $1 | $2,009,174 |
| December 31, 2023 | 990 (amended) | $2,855,686 | $1,330,950 | $1,524,736 | $2,449,478 | $0 | $2,449,478 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $314,188
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $271,584
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $15,766
- Salaries, compensation and benefits (total)
- $17,885
- Professional fundraising fees
- $0
- Legal fees
- $2,478
- Accounting fees
- $83,227
- Travel
- $1,410
- Depreciation
- $74,467
- Program services (functional)
- $587,103
- Management and general (functional)
- $81,355
- Fundraising (functional)
- $10,473
Balance sheet and other
- Total assets, start of year
- $2,009,175
- Total assets, end of year
- $1,644,432
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,644,432
- Land, buildings and equipment
- $59,525
- Net assets without donor restrictions
- $1,644,432
- Gross receipts
- $314,188
- Employees
- 0
- Year formed
- 2016
- State of legal domicile
- UT
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 |
|---|---|---|---|
| TODD TUELLER | Executive Dir. Trustee or director, Officer | 2 | $0 |
| KEN KROGUE | Director Trustee or director | 0.5 | $0 |
| JOHN MORELAND | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TODD TUELLER | Executive Dir. Trustee or director, Officer | 2 | $0 |
| KEN KROGUE | Director Trustee or director | 0.5 | $0 |
| JOHN MORELAND | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TODD TUELLER | Executive Dir. Trustee or director, Officer | 2 | $0 |
| KEN KROGUE | Director Trustee or director | 0.5 | $0 |
| JOHN MORELAND | Director Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 565 W 465 N STE 150, PROVIDENCE, UT 84332-4803
- Mailing address (990-N for 2017)
- 135 North 100 East, American Fork UT 84003
- Principal officer (990-N for 2017)
- John Moreland, 14 Thorn Road, Buffalo WY 82834
- Signed the 990
- TODD TUELLER, Executive Director
- Phone
- (435) 881-9040
- Return prepared by
- Certus
Mission
TO EDUCATE THE PUBLIC ON THE GLOBAL EPIDEMIC OF HUMAN TRAFFICKING.
Program accomplishments
- THE CREATION OF DOCUMENTARIES AND OTHER SOCIAL MEDIA THAT SHED LIGHT ON GLOBAL HUMAN TRAFFICKING AND EDUCATE THE PUBLIC ON HOW TO HELP.Expenses $587,103 · grants $271,584
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
- 81-5245246
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W02)
- Assets (IRS master file)
- $1,644,432
- Income (IRS master file)
- $314,188
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $314,188 | $678,931 | $1,644,432 | XML |
| 990 | December 2024 | $688,016 | $1,128,320 | $2,009,175 | XML |
| 990 | December 2023 | $2,855,686 | $1,330,950 | $2,449,478 | XML |
| 990 | December 2022 | $1,246,610 | $1,394,530 | $924,742 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: John Moreland | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-5245246).
Questions about LIBERTY AND LIGHT
- What is the EIN of LIBERTY AND LIGHT?
- The employer identification number (EIN) of LIBERTY AND LIGHT is 81-5245246.
- Is LIBERTY AND LIGHT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to LIBERTY AND LIGHT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIBERTY AND LIGHT 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 LIBERTY AND LIGHT 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 LIBERTY AND LIGHT 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 LIBERTY AND LIGHT?
- The 990-N for 2017 names John Moreland.
- Who are the officers and directors of LIBERTY AND LIGHT?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIBERTY AND LIGHT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $314,188, expenses of $678,931 and total assets of $1,644,432 at year end.
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All nonprofits in PROVIDENCE · Utah · Public and societal benefit