Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
0 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 239,034 | 373,317 | 439,927 | 506,262 | 630,499 | 2,189,039 |
| 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 | 239,034 | 373,317 | 439,927 | 506,262 | 630,499 | 2,189,039 |
| 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) .. | 178,281 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,010,758 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 239,034 | 373,317 | 439,927 | 506,262 | 630,499 | 2,189,039 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1 | 1 | 1 | 27 | 1,572 | 1,602 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 2,190,641 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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.) | 0 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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 | ||||
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 24020153 |
| Software Version: |
| Return Reference | Explanation |
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| Pt XI | FORM 990, PART III, LINE 4a. Education (Empowering Children)- Over 1,000 children from pre-school to Class 10 (High School) received top quality, English medium education through Shining Light Academy (SLA) located in Gilgit, Pakistan. Approximately 20% of the students were from Christian minority communities and attended SLA on a scholarship basis. Additional accomplishments include: a) Teachers - SLA was able to increase the teaching staff level to 84 with no layoffs or terminations in 2023. b) Scholarship Program - In 2024, SLI provided scholarships for pre-school, elementary, middle school, high school, college and university students. Since 2019, SLI has faced increasing challenges in raising funds for scholarships. There has been a trend among granting organizations away from supporting scholarships and SLI is working on re-branding the Scholarship Program to better reflect its scope which includes not only tuition, but also counseling, supplies and discipleship. Despite these challenges, $25K was allocated for the following scholarship programs : c) Primary Education - Pre-school through high school level minority Christian students received $16K for tuition, books, uniforms and other educational expenses. Most of the recipients attend Shining Light Academy. d) Secondary Education - Five Christian students received $9K for college tuition, fees, books and personal expenses. These are the first Christian students to attend college in Gilgit, Pakistan and in the history of their families. Many are volunteering at SLA and eight are employed at the school as teachers and administrators. This has become the cornerstone of our Leadership Development Program which equips and mobilizes young people with a passion for providing high quality education and project development services to serve their local communities. Expenses for Education programs include donated services totaling $23,050. This includes professional services for database and survey development. |
| Other | FORM 990, PART III, LINE 4b. Training (Empowering Leaders) - In 2024, SLI continued efforts to establish its capacity building program to provide skills training specifically for Shining Light Community Development Organization (SLCDO) staff as well as leaders of the FGA Gilgit Church. The intent is to build capacity among these individuals as leaders, teachers, business owners, students and professionals who will, in turn, have the ability to provide effective skills training to the people of northern Pakistan. Developing servant leaders that serve the community with integrity and compassion combined with effective capacity building skills is the primary focus of all SLI-developed training programs. A key milestone was the First Light Servant Leadership 101 course delivered to the youth of FGA Gilgit Church. Urdu translation modules 9-16 of the Elemental Bussiness Development training curriculum has been deferred until 2025. Once completed, this course will be incorporated into our womens sewing program and upper classes at Shinig Light Academy. a) Womens Empowerment Program - By the end of 2024, approximately 1,100 women had received sewing, cutting, knitting, embroidery and wool weaving skills through our Womens Vocational Training Center (WVTC) in Gilgit, Pakistan and numerous other sewing centers established throughout the region. In 2024, SLI raised $15K to fund two, fully equipped, womens sewing centers in rural villages in two districts of Gilgit-Baltistan. This funding was also used to train women at the main WVTC in Gilgit, plus provide advanced sewing skills for women who will become Master Trainers upon graduation. The WVTC is a key component of SLIs Womens Empowerment Program that provides job/life skills training, Urdu literacy, business entrepreneurship training and gender equality awareness for mostly low-income women from local village communities. SLI plans to raise $50K in 2025 to continue expansion of its Womens Empowerment Program into new regions. b)Elemental Business Entrepreneur Training Course - To date, SLI has invested over $60K to develop and deploy the Business Entrepreneur Training Course that is contextualized for an Islamic society and can be deployed throughout Central Asia. . c) Church Leadership Development - In 2022, Pastor Sajjad Masih (Pastor of FGA Gilgit Church and Executive Director of SLCDO) became ill during the year due to stress, exhaustion and major fatigue. SLI responded immediately by raising prayer support, awareness and funding ($23K) to provide Pastor Sajjad and his family with a one-month sabbatical and all-expense paid trip to Chaing Mai, Thailand. In 2024, SLI followed up by providing $1.5K for Pastor Sajjad and his family to have a time of rest and relaxation in Pakistan. This is a trend that SLI plans to continue to ensure the health of Pastor Sajjad and his family while working in Pakistan. Expenses for Training programs include donated services totaling $13,778. This includes professional services for database and survey development. |
| Other | FORM 990, PART III, LINE 4c. Development (Empowering Communities) - The Rural Village Development Program (RVDP) was established to support provision of quality education among remote, isolated communities in northern Pakistan. One of the most marginalized people groups in the region are the semi-nomadic Gujjar people. They live in the high mountain valleys of Gilgit-Baltistan and for generations have faced extremely high rates of poverty and illiteracy. Because of religious extremism, very few girls among the Gujjar people in Gilgit-Baltistan were able to attend school. Since 2007, in Gujjar communities where government support for education was limited or unavailable, Shining Light has been providing school equipment and supplies, supporting local teachers and paying for student school fees, books and uniforms. In addition, due to the lack of literacy in many communities throughout Gilgit-Baltistan, SLI has placed a high priority on implementing Adult Urdu Literacy classes. Most of the participants have been women. In 2024, SLI raised $34K for our Rural Village Primary Education, Kunis Water Project, Homes of Hope Reconstruction, High Pasture Tent School and Adult Urdu Literacy programs as outlined below: a) Rural Village Primary Education Program - In 2024, Shining Light raised $20K to equip five village schools, hire local teachers/staff and enable children to attend school. RVDP School enrollment has stayed relatively strong at 450 students attending regularly. Of the 450 regular school attendees, about 25% are girls. b) Adult Urdu Literacy Project - Since 2018, SLI has successfully deployed our Adult Urdu Literacy program in 18 villages and have graduated 200 adults (mostly women) making this one of the most successful and impactful of SLIs programs. Three new adult literary centers were completed in 2024. c) Homes for Hope Flood Reconstruction - SLI raised $6K in 2024 for conutinued repairs due to the 2022 floods. The total project cost to construct the 23 homes was $122K. SLI is now well positioned to expand our influence in these 3 villages and will follow up with various development projects over the next several years as needs are identified. d) Kunis Water Project - Kunis is a village in eastern Gilgit-Baltistan that was severely affected by the floods. As a result, 40 families were relocated to a nearby area that was lacking water. The village elders approached SLI after completion of the 3 Homes for Hope and stated that water for these families was the most pressing need. In 2023 SLI raised $15K to construct a water tank and install water piping from the water source (mountain spring) to each of the re-located homes. The project was completed in 2024 with an addiontal $2.3K raised in 2024 to install water tanks for 4 village widows. e) New School and Training Center - In August of 2023, FGA Gilgit Church purchased approximately 1.5 acres of partially developed land in order to build a new school and training center. This was a major event and nothing short of a miracle that had been prayed for over sixteen years. The new school will replace the current Shining Light Academy and will accommodate over 1,500 students from Pre-School through class 12 (College) when completed. SLI quickly contacted EMI-an engineering firm-to provide a master plan and drawings in order to launch a fundraising campaign that began in November 2023. In 2024, SLI raised $125K for the conceptual design package, completed in December. SlI also raised $100K for the purchase of an adjacent building to be converted into an ECD facility for 300 students. Detail engineering and construction drawings are expected to be completed in July of 2025 with construction commencing in July of 2026. Completion of the new school and training center will significantly improve the ability of Shining Light Pakistan to provide quality education at reasonable costs to the students of Gilgit-Baltistan far into the future. f)Gujjar Tent School Project - Between June and September of each year, Gujjars take their animals to the high pastures for grazing. Whole families relocate for four months to these high mountain pastures to take care of their animals. Consequently, children are unable to attend school during these important months. In 2024, SLI raised $7.5K to provide tent schools, local teachers, books, and supplies so children could attend school during the long summer days while grazing their animals.Due to the success of this project, SLI expects to continue the Tent Schools in the future. g)Healthcare Intiative - In early 2024, SLI and SLCDO initiated an agreement with the Minister of Health in Gilgit Baltistan to provide training, medical equipment, supplies, and administrative support for three basic health units (clinics) which will be operated by the government of Pakistan in several rural villages. SLI raised $6K to provide salaries and operational expenses in 2024 with plans to fund the clinics in 2025. Expenses for Development progrms include donated services totaling $125,172. This includes professional services for database and survey development. |
| Pt VI, Line 1a | THE CEO IS AN EX-OFFICIO MEMBER WITH NO VOTING RIGHTS. |
| Pt VI, Line 2 | MIKE GORDON, CEO, IS THE FATHER OF TYLER GORDON. THIS RELATIONSHIP HAS BEEN DISCLOSED IN THE CONFLICT OF INTEREST POLICY. |
| Pt VI, Line 11b | ALL BOARD MEMBERS ARE GIVEN A COPY OF THE 990 BEFORE IT IS FILED AND ARE ENCOURAGED TO REVIEW THE RETURN AND MAKE INQUIRIES AS NEEDED. |
| Pt VI, Line 12c | THE BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND COMPLETES CONFLICT OF INTEREST STATEMENTS. THE POLICY IS MADE AVAILABLE UPON REQUEST. |
| Pt VI, Line 15a | SHINING LIGHT INTERNATIONAL COMPENSATED THE EXECUTIVE DIRECTOR AND ONE OTHER BOARD MEMBER ON A CONTRACT BASIS, WHICH THE BOARD REVIEWED AND AGREED UPON. COMPENSATION IS BASED ON COMPARABLE COMPENSATION DATA FOR SIMILAR POSITIONS. ALL DECISIONS RELATED TO COMPENSATION ARE INCLUDED IN BOARD MEETING MINUTES AND CONTRACT RATES ARE REVIEWED ANNUALLY. |
| Pt VI, Line 15b | SHINING LIGHT INTERNATIONAL BOARD INCLUDES ONE KEY EMPLOYEE AS A STRATEGIC MANAGER. THE COMPENSATION FOR THIS POSITION IS REVIEWED BY THE BOARD ANNUALLY AND ADJUSTED AS NEEDED. |
| Pt VI, Line 19 | SHINING LIGHT INTERNATIONALS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| Software ID: | 24020153 |
| Software Version: |