TY 2023 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

THE LIGHT FOUNDATION

Employer identification number

81-3061830

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	15,332	30,349	1,267,722	103,592	107,243	1,524,238
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....						0
3	The value of services or facilities furnished by a governmental unit to the organization without charge..						0
4	Total. Add lines 1 through 3	15,332	30,349	1,267,722	103,592	107,243	1,524,238
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..						1,100,627
6	Public support. Subtract line 5 from line 4.						423,611

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..	15,332	30,349	1,267,722	103,592	107,243	1,524,238
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	144,186	143,074	102,680	75,824	59,881	525,645
9	Net income from unrelated business activities, whether or not the business is regularly carried on..						0
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	0	0	0	0	0	0
11	Total support. Add lines 7 through 10						2,049,883

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

20.67 %

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

14.42 %

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part II, Line 17a FACTS AND CIRCUMSTANCES	Schedule A, Part II, Line 17a Facts-and-Circumstances Test of Regulations section 1.170A-9(f)(3) The organization maintains a continuous and bona fide program for solicitation of funds from the general public and other public charities. The LIGHT Foundation is a youth-forward opportunity nonprofit that works in a collaborative space with other like-minded nonprofits to strategically move the needle to serve youth - St. Louis and beyond. The LIGHT Foundation team is comprised of event specialists, videography, graphic design and web support that all complement and amplify the mission voice. The LIGHT Foundation is currently providing philanthropic event management for three key events to serve the children at Haven of Grace, The Song Society and Walker Scottish Rite Clinic. In 2023, the Haven of Grace leadership remarked that the "400% increase in funds raised at the 2023 annual benefit luncheon is due to The LIGHT Foundation's involvement." Additionally, The LIGHT Foundation is nationally vested in the Scottish Rite Philanthropies that support academic scholarships and education, free speech-language-literacy clinics for children and family support resultant of disasters. The following information will demonstrate the LIGHT Foundation's growing charitable interface with donors. The program growth for the LIGHT Foundation has demonstrated a pivot on program delivery from the initial 2017 launch. With the event of COVID in 2020, the LIGHT Foundation moved into a new and creative virtual/online space to explore impactful ways to fulfill the mission to create life-changing opportunities for youth. The LIGHT Foundation's currency is their mission of services through collaboration with other youth-forward nonprofits by removing duplicity of costs and providing integral professional philanthropic services to allow more funds to be raised to support children. The LIGHT Foundation is diligently working towards growth of our public charity support while affecting change through the collaborations and programming in 2024. 2024 Plans to expand the philanthropic outreach of the LIGHT Foundation Several 2023 initiatives expanded/launched with the Foundation's mission to philanthropically collaborate and creatively engineer opportunity for youth impact and providing essential services to at risk children. New, annual events have been created in 2023 & 2024 alongside expansion of current programming with a focus on the creative educational opportunities through the LIGHT Box Productions program. 2024 will continue to increase reach and launch meaningful donor engagement programs through the varied outreach programs noted below. The following information about the organization's various programs will demonstrate that the organization provides services directly for the benefit of the general public on a continuing basis. (YOUTH PROGRAMS) In 2023, The LIGHT Foundation fostered newly formed nonprofit organization, The Song Society, by creating philanthropic studio space within the LIGHT Foundation office, creation of art mark and brand and building new collaborative special event, Rockin at the Rite - an evening of LIGHT & Song, to premiere January 2024. The collaboration between the agencies represents an intentional collaboration between two nonprofit organizations that believe in empowering children through the therapeutic power of music. As board-certified music therapists, the Song Society provides therapeutic songwriting, recording and supportive performance experiences to youth (5+) and families at no cost that are affected by medical life-changes and chronic illness. The LIGHT Foundation connects youth with opportunities that will enrich their lives, most notably the Scottish Rite RiteCare programs that serve children with significant communication challenges. On 1/14/24, the LIGHT Foundation hosted the first benefit concert, Rockin' at the Rite, to support both causes. Nearly 200 new participants, donors and fans joined the cause to celebrate great music and raise funds for youth programs. Additionally in 2024, the LIGHT Foundation is creating a pickleball tournament alongside The Song Society to raise funds and friends to serve at risk kids. In 2023, the LIGHT Foundation expanded their collaborative philanthropic relationship with Haven of Grace who serves at risk young mothers, infants and young families in the St. Louis area. The LIGHT Foundation provided significant services of staff and resources by philanthropically hosting their annual luncheon which raised $182,865 with over 420 guests. The LIGHT Foundation processed registration, auction, fund in need efforts as well as creating all event graphic design, online auction and marketing materials. - all at no cost to the Haven of Grace. The Haven of Grace leadership remarked that the "400% increase in funds raised at the 2023 luncheon is due to The LIGHT Foundation's involvement." The Foundation also provided services for the Haven's 2023 Trivia Night. At this writing, the LIGHT Foundation is philanthropically supporting the May 8, 2024 luncheon for the Haven of Grace. (RITECARE PROGRAM) In 2023, the LIGHT Foundation continues to philanthropically host and produce the annual Puttin' for the Kids Benefit Golf Outing to benefit the Walker Scottish Rite Clinic at Maryville University that provides free professional speech language therapy to at risk preschool age children in the greater St. Louis Area. The LIGHT Foundation raised nearly $33,000 dollars for the program and contributed staff support and event production to benefit the children's program. The Walker Scottish Rite Clinic has limited staff and without the support of the LIGHT Foundation, there would not be resources to manage this event and interact with nearly 200 participants, donors and volunteers to raise awareness for youth programs. The LIGHT Foundation is actively at work on the 9/30/24 Golf Outing. www.puttinforthekids.org The LIGHT Foundation also created and produced three original, educational documentary videos for the Walker Scottish Rite Clinic's 35th Anniversary Celebration. This philanthropic use of LIGHT Foundation staff and resources helped to raise $55,000 at the event for youth services. In 2024, the LIGHT Foundation is actively working alongside the University of Omaha's RiteCare program to produce the 2024 RiteCare National Continuing Education and Leadership Conference for Speech, Language, Literacy therapeutic professionals alongside Scottish Rite RiteCare charitable leadership professionals from across the country.
Schedule A, Part II, Line 17a FACTS AND CIRCUMSTANCES CONTINUED	(LIGHT BOX PRODUCTIONS PROGRAM) In 2021, the LIGHT Foundation through the creative program, LIGHT Box Productions, created a Missouri-based cinematic-scale, virtual educational experience to engage membership that supports youth scholarships, youth leadership programming, relief to families impacted by disaster (i.e. COVID, Flood, Hurricane) and free speech and language care to preschool and school age children through the RiteCare program and Children's Dyslexia Centers. This new cinematic educational program, created by the LIGHT Foundation, was new in scope and was met with incredible impact through web-based showings in 2021, reaching a global audience of 30 countries and 9,000+ views. The web-based educational events raised $45,000 in funds through new membership dollars that go directly to the youth-based initiatives listed above. Due to the success of this program, the LIGHT Foundation was contacted by the national organization to create and host an ongoing philanthropic educational membership programming launching on a national scale. In 2023, the LIGHT Foundation philanthropically created a nationwide enrollment educational access program to the above Virtual Cinematic Experience that includes new footage relevant to regional leadership. All staff, technical and creative services are provided at no cost by the LIGHT Foundation in our mission to create youth opportunities through shared resources and amplifying other charitable opportunities. The LIGHT Foundation created a "Pay it Forward" opportunity for educational users to support ongoing programming with a launch in early 2024 raising $4,000. The focus of the Cinematic Experience and Pay it Forward programming is to instill and perpetuate philanthropic education to organizations that are working for the betterment of youth. In 2023, the LIGHT Foundation additionally created a Missouri statewide leadership assessment application for the Scottish Rite Foundation of Missouri to cultivate and grow philanthropic leaders to support the mission of free speech language services clinics, academic scholarships, youth leadership organizations and families impacted by disasters. The LIGHT Foundation is additionally working on creating a website for same organization to provide greater awareness on the mission and expand social impact to more youth. The LIGHT Foundation continues to philanthropically build an educational resource exhibit, The Philanthropy Room, in the national Scottish Rite Foundation headquarters in Washington, D.C.. This physical exhibit will provide free access to 10,000+ annual visitors to the House of the Temple to learn more about the mission to provide free speech language services clinics, academic scholarships, youth leadership organizations and families impacted by disasters to children across the United States. The LIGHT Foundation provides this creative work and exhibit implementation per our mission to create life-impacting opportunities. In 2024, the exhibit is currently in strategic planning with a projection to launch exhibit by year's end. The LIGHT Foundation team will also create a supporting educational website where the public will learn about the philanthropies, apply for academic scholarships, find a speech language clinic in their area and request resources for youth leadership. In latter 2023, the LIGHT Foundation begun creation of the Missouri Scottish Rite Academy, an original 10 episode program to provide more expansive research and dialogue to launch in 2024. This original program will be created through LIGHT Box Productions and offered to the philanthropic membership of the Scottish Rite to further educate the membership on the core charities that support youth.

Return Reference

Explanation

Schedule A, Part II, Line 17a FACTS AND CIRCUMSTANCES

Schedule A, Part II, Line 17a Facts-and-Circumstances Test of Regulations section 1.170A-9(f)(3) The organization maintains a continuous and bona fide program for solicitation of funds from the general public and other public charities. The LIGHT Foundation is a youth-forward opportunity nonprofit that works in a collaborative space with other like-minded nonprofits to strategically move the needle to serve youth - St. Louis and beyond. The LIGHT Foundation team is comprised of event specialists, videography, graphic design and web support that all complement and amplify the mission voice. The LIGHT Foundation is currently providing philanthropic event management for three key events to serve the children at Haven of Grace, The Song Society and Walker Scottish Rite Clinic. In 2023, the Haven of Grace leadership remarked that the "400% increase in funds raised at the 2023 annual benefit luncheon is due to The LIGHT Foundation's involvement." Additionally, The LIGHT Foundation is nationally vested in the Scottish Rite Philanthropies that support academic scholarships and education, free speech-language-literacy clinics for children and family support resultant of disasters. The following information will demonstrate the LIGHT Foundation's growing charitable interface with donors. The program growth for the LIGHT Foundation has demonstrated a pivot on program delivery from the initial 2017 launch. With the event of COVID in 2020, the LIGHT Foundation moved into a new and creative virtual/online space to explore impactful ways to fulfill the mission to create life-changing opportunities for youth. The LIGHT Foundation's currency is their mission of services through collaboration with other youth-forward nonprofits by removing duplicity of costs and providing integral professional philanthropic services to allow more funds to be raised to support children. The LIGHT Foundation is diligently working towards growth of our public charity support while affecting change through the collaborations and programming in 2024. 2024 Plans to expand the philanthropic outreach of the LIGHT Foundation Several 2023 initiatives expanded/launched with the Foundation's mission to philanthropically collaborate and creatively engineer opportunity for youth impact and providing essential services to at risk children. New, annual events have been created in 2023 & 2024 alongside expansion of current programming with a focus on the creative educational opportunities through the LIGHT Box Productions program. 2024 will continue to increase reach and launch meaningful donor engagement programs through the varied outreach programs noted below. The following information about the organization's various programs will demonstrate that the organization provides services directly for the benefit of the general public on a continuing basis. (YOUTH PROGRAMS) In 2023, The LIGHT Foundation fostered newly formed nonprofit organization, The Song Society, by creating philanthropic studio space within the LIGHT Foundation office, creation of art mark and brand and building new collaborative special event, Rockin at the Rite - an evening of LIGHT & Song, to premiere January 2024. The collaboration between the agencies represents an intentional collaboration between two nonprofit organizations that believe in empowering children through the therapeutic power of music. As board-certified music therapists, the Song Society provides therapeutic songwriting, recording and supportive performance experiences to youth (5+) and families at no cost that are affected by medical life-changes and chronic illness. The LIGHT Foundation connects youth with opportunities that will enrich their lives, most notably the Scottish Rite RiteCare programs that serve children with significant communication challenges. On 1/14/24, the LIGHT Foundation hosted the first benefit concert, Rockin' at the Rite, to support both causes. Nearly 200 new participants, donors and fans joined the cause to celebrate great music and raise funds for youth programs. Additionally in 2024, the LIGHT Foundation is creating a pickleball tournament alongside The Song Society to raise funds and friends to serve at risk kids. In 2023, the LIGHT Foundation expanded their collaborative philanthropic relationship with Haven of Grace who serves at risk young mothers, infants and young families in the St. Louis area. The LIGHT Foundation provided significant services of staff and resources by philanthropically hosting their annual luncheon which raised $182,865 with over 420 guests. The LIGHT Foundation processed registration, auction, fund in need efforts as well as creating all event graphic design, online auction and marketing materials. - all at no cost to the Haven of Grace. The Haven of Grace leadership remarked that the "400% increase in funds raised at the 2023 luncheon is due to The LIGHT Foundation's involvement." The Foundation also provided services for the Haven's 2023 Trivia Night. At this writing, the LIGHT Foundation is philanthropically supporting the May 8, 2024 luncheon for the Haven of Grace. (RITECARE PROGRAM) In 2023, the LIGHT Foundation continues to philanthropically host and produce the annual Puttin' for the Kids Benefit Golf Outing to benefit the Walker Scottish Rite Clinic at Maryville University that provides free professional speech language therapy to at risk preschool age children in the greater St. Louis Area. The LIGHT Foundation raised nearly $33,000 dollars for the program and contributed staff support and event production to benefit the children's program. The Walker Scottish Rite Clinic has limited staff and without the support of the LIGHT Foundation, there would not be resources to manage this event and interact with nearly 200 participants, donors and volunteers to raise awareness for youth programs. The LIGHT Foundation is actively at work on the 9/30/24 Golf Outing. www.puttinforthekids.org The LIGHT Foundation also created and produced three original, educational documentary videos for the Walker Scottish Rite Clinic's 35th Anniversary Celebration. This philanthropic use of LIGHT Foundation staff and resources helped to raise $55,000 at the event for youth services. In 2024, the LIGHT Foundation is actively working alongside the University of Omaha's RiteCare program to produce the 2024 RiteCare National Continuing Education and Leadership Conference for Speech, Language, Literacy therapeutic professionals alongside Scottish Rite RiteCare charitable leadership professionals from across the country.

Schedule A, Part II, Line 17a FACTS AND CIRCUMSTANCES CONTINUED

(LIGHT BOX PRODUCTIONS PROGRAM) In 2021, the LIGHT Foundation through the creative program, LIGHT Box Productions, created a Missouri-based cinematic-scale, virtual educational experience to engage membership that supports youth scholarships, youth leadership programming, relief to families impacted by disaster (i.e. COVID, Flood, Hurricane) and free speech and language care to preschool and school age children through the RiteCare program and Children's Dyslexia Centers. This new cinematic educational program, created by the LIGHT Foundation, was new in scope and was met with incredible impact through web-based showings in 2021, reaching a global audience of 30 countries and 9,000+ views. The web-based educational events raised $45,000 in funds through new membership dollars that go directly to the youth-based initiatives listed above. Due to the success of this program, the LIGHT Foundation was contacted by the national organization to create and host an ongoing philanthropic educational membership programming launching on a national scale. In 2023, the LIGHT Foundation philanthropically created a nationwide enrollment educational access program to the above Virtual Cinematic Experience that includes new footage relevant to regional leadership. All staff, technical and creative services are provided at no cost by the LIGHT Foundation in our mission to create youth opportunities through shared resources and amplifying other charitable opportunities. The LIGHT Foundation created a "Pay it Forward" opportunity for educational users to support ongoing programming with a launch in early 2024 raising $4,000. The focus of the Cinematic Experience and Pay it Forward programming is to instill and perpetuate philanthropic education to organizations that are working for the betterment of youth. In 2023, the LIGHT Foundation additionally created a Missouri statewide leadership assessment application for the Scottish Rite Foundation of Missouri to cultivate and grow philanthropic leaders to support the mission of free speech language services clinics, academic scholarships, youth leadership organizations and families impacted by disasters. The LIGHT Foundation is additionally working on creating a website for same organization to provide greater awareness on the mission and expand social impact to more youth. The LIGHT Foundation continues to philanthropically build an educational resource exhibit, The Philanthropy Room, in the national Scottish Rite Foundation headquarters in Washington, D.C.. This physical exhibit will provide free access to 10,000+ annual visitors to the House of the Temple to learn more about the mission to provide free speech language services clinics, academic scholarships, youth leadership organizations and families impacted by disasters to children across the United States. The LIGHT Foundation provides this creative work and exhibit implementation per our mission to create life-impacting opportunities. In 2024, the exhibit is currently in strategic planning with a projection to launch exhibit by year's end. The LIGHT Foundation team will also create a supporting educational website where the public will learn about the philanthropies, apply for academic scholarships, find a speech language clinic in their area and request resources for youth leadership. In latter 2023, the LIGHT Foundation begun creation of the Missouri Scottish Rite Academy, an original 10 episode program to provide more expansive research and dialogue to launch in 2024. This original program will be created through LIGHT Box Productions and offered to the philanthropic membership of the Scottish Rite to further educate the membership on the core charities that support youth.

Schedule A (Form 990) 2023

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

THE LIGHT FOUNDATION

Employer identification number

81-3061830

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization THE LIGHT FOUNDATION

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization THE LIGHT FOUNDATION		Employer identification number 81-3061830

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization THE LIGHT FOUNDATION			Employer identification number 81-3061830
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

THE LIGHT FOUNDATION

Employer identification number

81-3061830

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other Youth Programs

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	315,779	315,779	0
d	Equipment ....	1,351,957	474,327	877,630
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				877,630

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
OUTSTANDING CHECKS	22,931








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	22,931
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Schedule D, Part III, Line 4 Collections of art - description of collections	THE ORGANIZATION RECEIVED A DONATION OF COLLECTABLE GUITARS WHICH WILL BE DISPLAYED AND USED AS PART OF PROGRAMMING WITH YOUTH.

Schedule D (Form 990) 2022

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
THE LIGHT FOUNDATION

Employer identification number

81-3061830

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2023

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 Haven of Grace Luncheon (event type)	(b) Event #2 Puttin' for the Kids Golf Outing (event type)	(c) Other events 1 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	64,260	32,350	21,056	117,666
2	Less: Contributions . . . .	61,385	20,286	15,956	97,627
3	Gross income (line 1 minus line 2) . . . . . .	2,875	12,064	5,100	20,039

4	Cash prizes . . . . .
5	Noncash prizes . . . .		63		63
6	Rent/facility costs . . . .		4,655		4,655
7	Food and beverages . . .		8,088		8,088
8	Entertainment . . . .		60	4,200	4,260
9	Other direct expenses . . .	4,949	3,006	497	8,452
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				25,518
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				-5,479

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2023

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2023

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
THE LIGHT FOUNDATION

Employer identification number
81-3061830

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) House of the Temple Historic Preservation Foundation 1733 16th St NW Washington,DC20009	52-1664576	501(c)(3)	5,000	Philanthropy Education Resources
(2) Scottish Rite Foundation Southern Jurisdiction 1733 16th St NW Washington,DC20009	52-6054737	501(c)(3)	12,000	2 Scholarships, Youth Grant Program
(3) Maryville University 650 Maryville University Dr St Louis,MO63141	43-0653369	501(c)(3)	53,945	Athletic Scholarships, Walker Scottish Rite Clinic at Maryville Benefit Golf Outing + Clinic Program Support
(4) Haven of Grace 1225 Warren St Louis,MO63106	43-1611181	501(c)(3)	64,760	Philanthropically hosted their Annual Luncheon Fundraiser

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	ALL DONATIONS ARE ENTERED INTO THE ORGANIZATION'S FINANCIAL SOFTWARE AND DATA MANAGEMENT SOFTWARE. GIFTS ARE RECOGNIZED AND RECEIPTED AND, IF DESIGNATED TO A SPECIFIC PROGRAM, WILL BE DOCUMENTED.

Schedule I (Form 990) 2023

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

Schedule L
(Form 990)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

THE LIGHT FOUNDATION

Employer identification number

81-3061830

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) 2023

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) ALICIA VERCAUTEREN	SEE PART V	60,000	EMPLOYEE COMPENSATION		No
(2) RYAN COCKERHAM	SEE PART V	65,000	EMPLOYEE COMPENSATION		No
(3) SABRINA COCKERHAM	SEE PART V	65,000	EMPLOYEE COMPENSATION		No
(4) ABIGAIL COCKERHAM	SEE PART V	20,000	EMPLOYEE COMPENSATION		No
(5) PROJECT GENESIS	GREATER THAN 35% CONTROL	129,328	RENT		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation
Schedule L, Part IV, Column (b) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION	ALICIA COCKERHAM VERCAUTEREN, RYAN COCKERHAM, SABRINA COCKERHAM AND ABIGAIL COCKERHAM MECEY ARE FAMILY MEMBERS OF THE FOLLOWING BOARD MEMBERS: BRANDON COCKERHAM, ERIKA COCKERHAM, QUENTIN COCKERHAM, ROBERT W. COCKERHAM, AND STACIA COCKERHAM.

Schedule L (Form 990) 2023

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

THE LIGHT FOUNDATION

Employer identification number

81-3061830

Return Reference	Explanation
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 28,619 including grants of $ 6,975)(Revenue $ 0) DEMOLAY - COLLABORATE WITH MISSOURI: DEMOLAY TO PROVIDE LEADERSHIP PROGRAMMING, RESOURCES AND VOLUNTEER OPPORTUNITIES FOR 12-20 AGE YOUNG MEN. DEMOLAY LEADERSHIP AND SERVICE CLUB AT MARYVILLE UNIVERSITY - TO PROVIDE SCHOLARSHIPS, AND MENTOR OPPORTUNITIES FOR THE STUDENTS ENROLLED IN THE CLUB AT MARYVILLE UNIVERSITY.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	ROBERT COCKERHAM, STACIA COCKERHAM, ERIKA COCKERHAM, QUENTIN COCKERHAM, AND BRANDON COCKERHAM - Family relationship
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE PRESIDENT, SECRETARY, TREASURER AND THE EXECUTIVE DIRECTOR WILL ASSEMBLE THE DATA REQUIRED, WORK IN COOPERATION WITH THE ACCOUNTING TEAM IN PREPARATION AND AUTHORIZE FINAL REVIEW PRIOR TO THE ANNUAL FILING. UPON COMPLETION, ALL MEMBERS OF THE BOARD OF DIRECTORS WILL BE PROVIDED A COPY OF THE IRS FORM 990 AND A COPY WILL BE MADE AVAILABLE FOR REVIEW TO THE PUBLIC UPON REQUEST.
Form 990, Part VI, Line 12c Conflict of interest policy	PROMPTLY UPON DISCOVERY OF EITHER THE EXISTENCE OF HIS OR HER CONFLICT OF INTEREST, EITHER ACTUAL OR POTENTIAL, OR THE PERCEIVED RISK OF A CONFLICT OF INTEREST WITH RESPECT TO ANY PROPOSED TRANSACTION OF THE FOUNDATION AND PRIOR TO ANY DECISION BY VOTE OR OTHERWISE BY THE BOARD OF DIRECTORS OR BY A COMMITTEE THEREOF WITH RESPECT TO ANY PROPOSED TRANSACTION A DIRECTOR, OFFICER OR EMPLOYEE OF THE FOUNDATION SHALL BE OBLIGATED TO NOTIFY THE BOARD OF DIRECTORS OR COMMITTEE THEREOF, AS THE CASE MAY BE, EITHER ORALLY OR IN WRITING, OF THE EXISTENCE OR POTENTIAL EXISTENCE OF SUCH CONFLICT OF INTEREST AND TO FURNISH TO THE BOARD OR COMMITTEE THERE OF A DESCRIPTION OF THE MATERIAL FACTS CONCERNING SUCH CONFLICT OF INTEREST. UPON DISCLOSURE OF ANY CONFLICT OF INTEREST, THE BOARD OF DIRECTORS ARE AUTHORIZED TO GATHER ADDITIONAL INFORMATION ON THE CONFLICT OF INTEREST. FOLLOWING DISCLOSURE, THE INFORMANT SHALL BE EXCUSED FROM THE MEETING AND ANY FURTHER DEBATE, COMMENTS, DISCUSSION, REPORTS OR RECOMMENDATIONS LEADING UP TO A DECISION BY THE BOARD OR COMMITTEE. UPON DISCLOSURE OF ANY CONFLICT OF INTEREST BY A DIRECTOR, OFFICER OR EMPLOYEE, AN APPROPRIATE ENTRY SHALL BE MADE IN THE RECORDS OF THE BOARD AND/OR COMMITTEE, INCLUDING A DESCRIPTION OF ACTION TAKEN. THEREAFTER A DECISION MAY BE AUTHORIZED, APPROVED OR RATIFIED BY THE BOARD OR COMMITTEE, AS THE CASE MAY BE, PROVIDED THAT THE TRANSACTION RECEIVES THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DISINTERESTED DIRECTORS PRESENT AT A MEETING OF THE BOARD OR A COMMITTEE THEREOF WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION, AND PROVIDED FURTHER THAT A QUORUM CONSISTING OF A MAJORITY OF THE DISINTERESTED BOARD OR COMMITTEE MEMBERS WHO HAVE NO DIRECT OR INDIRECT PERSONAL INTEREST IN THE TRANSACTION IS PRESENT FOR THE PURPOSE OF TAKING SUCH ACTION. IN RECOGNITION OF THE MUTUAL DESIRE OF THE FOUNDATION, ITS DIRECTORS, OFFICERS AND EMPLOYEES TO CONFIRM THEIR UNDERSTANDING OF AND WILLINGNESS AND OBLIGATION TO COMPLY WITH AND ABIDE BY THE TERMS OF THIS CONFLICT OF INTEREST POLICY ALL OF THE DIRECTORS, OFFICERS AND EMPLOYEES OF THE FOUNDATION SHALL AS A CONDITION OF THEIR CONTINUING SERVICE AND/OR EMPLOYMENT IN THEIR RESPECTIVE ROLES SIGN A STATEMENT CONFIRMING THEIR UNDERSTANDING OF THIS CONFLICT OF INTEREST POLICY AND THEIR WILLINGNESS AND OBLIGATION TO COMPLY WITH AND ABIDE BY ALL THE TERMS AND CONDITIONS OF THIS CONFLICT OF INTEREST POLICY. THE RECORDS OF SUCH WRITTEN UNDERSTANDING AND APPROVAL OF THIS CONFLICT OF INTEREST POLICY SHALL BE MAINTAINED BY THE SECRETARY AS A PART OF THE RECORDS OF THE FOUNDATION.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	AN EXECUTIVE DIRECTOR WAS HIRED 2/1/17 UNDER THE REVIEW AND SUPERVISION OF THE BOARD OF DIRECTORS. PRIOR TO HIRE, THE BOARD CONDUCTED RESEARCH ON COMPARABLE SALARIES AND JOB PROFILES WITHIN THE REGIONAL INDUSTRY FOR THE JOB DESCRIPTION. IN 2023, THE BOARD PRESIDENT CONDUCTED A REVIEW OF THE COMPENSATION PACKAGE.
Form 990, Part VI, Line 19 Required documents available to the public	GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:	23017437
Software Version:	2023v5.0

1	Briefly describe the organization’s mission or most significant activities: THE LIGHT FOUNDATION MISSION IS TO BUILD CORE VALUES IN YOUTH AND CONNECT THEM TO OPPORTUNITIES THAT WILL ENRICH THEIR LIVES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	2
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	8
6	Total number of volunteers (estimate if necessary) .............	6	100
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	103,592	107,243
9	Program service revenue (Part VIII, line 2g) .........		0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	217,182	220,382
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-18,209	-5,479
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	302,565	322,146
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	180,727	164,415
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	370,036	472,926
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 28,681
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	549,874	463,239
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,100,637	1,100,580
19	Revenue less expenses. Subtract line 18 from line 12.......	-798,072	-778,434
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	3,569,000	2,844,758
21	Total liabilities (Part X, line 26).............	585,000	522,931
22	Net assets or fund balances. Subtract line 21 from line 20.....	2,984,000	2,321,827

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 407,415 including grants of $ 105,995 ) (Revenue $ 0 )
	YOUTH DEVELOPMENT PROGRAM - SPECIAL PROGRAM AND SERVICES FOR YOUTH ORGANIZATIONS AND FAMILIES WITH EDUCATIONAL AND EVENT MANAGEMENT AND SUPPORT, LEADERSHIP PROGRAM DEVELOPMENT, AND INCOME TO SUPPORT SERVICES OF ST. LOUIS YOUTH PROGRAMS.

4b	(Code: ) (Expenses $ 233,566 including grants of $ 51,445 ) (Revenue $ 0 )
	RITECARE - THE LIGHT FOUNDATION COLLABORATES WITH THE NATIONAL, STATE AND REGIONAL RITECARE PROGRAMS THAT PROVIDE FREE LANGUAGE AND LITERACY THERAPY TO AT RISK YOUTH WITH SIGNIFICANT COMMUNICATION CHALLENGES. THE FOUNDATION ACTIVELY ENGAGES IN THIS PROGRAM THROUGH PHILANTHROPIC EVENT MANAGEMENT, STAFF CREATION OF MISSION MARKETING (MISSION AWARENESS), CREATION AND MANAGEMENT OF STATE WEBSITE (MORITECARE.ORG) WHICH EDUCATES AND SUPPORTS THE MISSOURI RITECARE PROGRAM, STAFF CREATION OF PROMOTIONAL VIDEOS AND SOCIAL MEDIA MESSAGING TO SUPPORT ACTIVE CAMPAIGN AND MISSION AWARENESS, INCOME TO SUPPORT SERVICES AND CREATE NATIONAL AND STATEWIDE MISSION ADVANCEMENT AND PROMOTION. IN 2023, THE LIGHT FOUNDATION PHILANTHROPICALLY HOSTED THE BENEFIT GOLF OUTING.

4c	(Code: ) (Expenses $ 227,845 including grants of $ 0 ) (Revenue $ 0 )
	LIGHT BOX PRODUCTIONS PRODUCES ORIGINAL PHILANTHROPIC CREATIVE RESOURCES, EDUCATIONAL AND STUDIO OPPORTUNITIES (INCLUDING VIDEO, BRAND MARKETING AND VIRTUAL MESSAGING, WEB, EVENT AND EXHIBIT CREATION) TO AMPLIFY YOUTH-FOCUSED INITIATIVES.

	(Code: ) (Expenses $ 28,619 including grants of $ 6,975 ) (Revenue $ 0 )
	DEMOLAY - COLLABORATE WITH MISSOURI: DEMOLAY TO PROVIDE LEADERSHIP PROGRAMMING, RESOURCES AND VOLUNTEER OPPORTUNITIES FOR 12-20 AGE YOUNG MEN. DEMOLAY LEADERSHIP AND SERVICE CLUB AT MARYVILLE UNIVERSITY - TO PROVIDE SCHOLARSHIPS, AND MENTOR OPPORTUNITIES FOR THE STUDENTS ENROLLED IN THE CLUB AT MARYVILLE UNIVERSITY.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 28,619 including grants of $ 6,975 ) (Revenue $ )
4e	Total program service expenses897,445

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) RANDALL WILSON TREASURER	1.0 ................. 0.0	X	X	0	0	0
(2) ROBERT COCKERHAM PRESIDENT	5.0 ................. 0.0	X	X	0	0	0
(3) STACIA COCKERHAM VICE PRESIDENT	1.0 ................. 0.0	X	X	0	0	0
(4) BRANDON COCKERHAM DIRECTOR	1.0 ................. 0.0	X		0	0	0
(5) BRET AKERS DIRECTOR	1.0 ................. 0.0	X		0	0	0
(6) ERIKA COCKERHAM LIMELIGHT STUDIO DIRECTOR	15.0 ................. 0.0	X		12,500	0	0
(7) QUENTIN COCKERHAM DEMOLAY YOUTH	15.0 ................. 0.0	X		12,500	0	0
(8) SHARON MISTRETTA EXECUTIVE DIRECTOR	40.0 ................. 0.0		X	112,500	0	9,311

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	137,500	0	9,311

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c	97,627
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	9,616

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		107,243

		Business Code
2a
b
c
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		0

3 Investment income (including dividends, interest, and othersimilar amounts) ......			59,881			59,881
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	767,204	678
b	Less: cost or other basis and sales expenses	7b	606,510	871
c	Gain or (loss)	7c	160,694	-193
d	Net gain or (loss).........			160,501			160,501
8a	Gross income from fundraising events (not including $ 97,627of contributions reported on line 1c). See Part IV, line 18 ....
			8a	20,039
b	Less: direct expenses ...		8b	25,518
c	Net income or (loss) from fundraising events..			-5,479			-5,479
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			322,146	0	0	214,903

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	164,415	164,415
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	146,811	126,115	8,430	12,266
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	210,000	210,000
7	Other salaries and wages........	47,000	47,000
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	16,136	16,136
10	Payroll taxes ...........	52,979	45,511	3,042	4,426
11	Fees for services (non-employees):
a	Management ......	250		250
b	Legal .........
c	Accounting ...........	10,576		10,576
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	9,109		9,109
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0	0	0	0
12	Advertising and promotion ....	2,790			2,790
13	Office expenses .......	12,777	5,063	6,195	1,519
14	Information technology ......	6,290	3,000		3,290
15	Royalties ..
16	Occupancy ...........	134,869	101,152	33,717
17	Travel ............	5,278	3,953	528	797
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	38,587		38,587
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	218,091	163,568	54,523
23	Insurance ...	3,909	2,932	977
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS AND MAINTENANCE	6,751		6,751
b	EQUIPMENT & SOFTWARE	5,464	4,371		1,093
c	FOREIGN TAXES PAID-NTB	769		769
d	MEALS	7,729	4,229	1,000	2,500
e	All other expenses	0	0	0	0
25	Total functional expenses. Add lines 1 through 24e	1,100,580	897,445	174,454	28,681
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			49,290	1	0
2	Savings and temporary cash investments .........			29,996	2	18,908
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,667,736
b	Less: accumulated depreciation	10b	790,106	1,089,531	10c	877,630
11	Investments—publicly traded securities .			2,326,183	11	1,874,220
12	Investments—other securities. See Part IV, line 11 .....			0	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			74,000	15	74,000
16	Total assets. Add lines 1 through 15 (must equal line 33)...			3,569,000	16	2,844,758

17	Accounts payable and accrued expenses .....	0	17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..	585,000	24	500,000
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25	22,931
26	Total liabilities. Add lines 17 through 25..	585,000	26	522,931

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	2,984,000	29	2,321,827
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	2,984,000	32	2,321,827
33	Total liabilities and net assets/fund balances ........	3,569,000	33	2,844,758