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Nonprofit · EIN 92-2063273

LEADING TO THE LIGHT

Tax-exempt · MOSCOW, ID 83843

Financials

$445K$356K2023$817K$449K2024$592K$587K2025
Revenue Expenses · by fiscal year end
Financials of LEADING TO THE LIGHT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$592,123$586,761$5,362$462,723$1,328$461,395
December 31, 2024990$816,775$449,204$367,571$457,387$1,354$456,033
December 31, 2023990$444,846$356,384$88,462$89,653$1,191$88,462
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$592,123
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$59,400
Salaries, compensation and benefits (total)
$63,944
Professional fundraising fees
$0
Accounting fees
$5,616
Travel
$18,008
Program services (functional)
$517,201
Management and general (functional)
$69,560

Balance sheet and other

Total assets, start of year
$457,387
Total assets, end of year
$462,723
Total liabilities, end of year
$1,328
Net assets, end of year
$461,395
Net assets without donor restrictions
$87,564
Net assets with donor restrictions
$373,831
Gross receipts
$592,123
Employees
1
Year formed
2023
State of legal domicile
ID

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.

NameTitleHours / weekCompensation
STEPHEN H RAWLINGSPresident
Trustee or director, Officer
40$59,400
SUZANNE FJARLISecretary
Trustee or director, Officer
1$0
BARBARA VON KRIEGELSTEINTreasurer
Trustee or director, Officer
1$0
LYNETTE RAWLINGSDirector
Trustee or director
1$0
JOEL SCHLITTENHARTDirector
Trustee or director
1$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
STEPHEN H RAWLINGSPresident
Officer
40$59,400
ELIZABETH WAGNERSecretary
Officer
1$0
BARBARA VON KRIEGELSTEINTreasurer
Officer
1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
STEPHEN H RAWLINGSPresident
Officer
40$57,750
ELIZABETH WAGNERSecretary
Officer
5$0
BARBARA VON KRIEGELSTEINTreasurer
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 8363, MOSCOW, ID 83843-0863
In care of
% ATTN MARK WATSON
Signed the 990
STEPHEN H RAWLINGS, President
Phone
(208) 968-4074
Return prepared by
Hayden Ross PLLC

Mission

TO PARTNER WITH DONORS AND LOCAL LEADERS TO PROVIDE SUPPORT, GUIDANCE, AND RESOURCES TO INDIGENOUS GOSPEL WORKERS EMPOWERING THEM TO SHARE THE LIGHT OF JESUS.

990 for the year ended December 31, 2025

Program accomplishments

  • TO TRAIN MISSIONARIES AND ESTABLISH CENTERS OF INFLUENCE WHERE PEOPLE CAN PARTICIPATE IN PROGRAMS THAT WILL IMPROVE THEIR LIVES MENTALLY, SPIRITUALLY, AND PHYSICALLY.
    Expenses $517,201

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
92-2063273
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
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$462,723
Income (IRS master file)
$592,123

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$592,123$586,761$462,723XML
990December 2024$816,775$449,204$457,387XML
990December 2023$444,846$356,384$89,653XML

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 92-2063273).

Questions about LEADING TO THE LIGHT

What is the EIN of LEADING TO THE LIGHT?
The employer identification number (EIN) of LEADING TO THE LIGHT is 92-2063273.
Is LEADING TO THE LIGHT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to LEADING TO THE LIGHT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LEADING TO THE 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 LEADING TO THE 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 LEADING TO THE LIGHT last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of LEADING TO THE LIGHT?
The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $59,400 (STEPHEN H RAWLINGS, President).
How much revenue does LEADING TO THE LIGHT have?
On its 990 for the year ended December 31, 2025 it reported revenue of $592,123, expenses of $586,761 and total assets of $462,723 at year end.

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