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Lower Lights Ministries

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$2.26M (2023)

Expenses
$1.21M (2023)

Total Assets
$3.86M (2023)

Total Liabilities
$1.11M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,262,305
Expenses
$1,212,204
Net Income
$1,050,101
Net Assets
$2,749,550
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,941,682
85.8%
Program Services $86,393
3.8%
Investment Income $5,220
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $199,809
8.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $29,201
1.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $42,640
3.5%
Professional Fundraising Fees $0
Other Salaries and Wages $577,868
47.7%
Assets/Debt
Total Assets $3,859,472
Total Liabilities $1,109,922
Net Assets $2,749,550
Compensation
Key Employees and Officers Compensation Related Other
Emmalyn Jerome (Ceo) $42,640 $0 $0
Craig Arledge (Board Member) $0 $0 $0
Aaron Bassham (Board Member) $0 $0 $0
Angela Cagey (Treasurer) $0 $0 $0
J Allen Dean (Board Member) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Amy Hanes (Chair Elect) $0 $0 $0
Jim Hogan (Board Chair) $0 $0 $0
Abby Morrison (Board Member) $0 $0 $0
Greg Phillips (Board Member) $0 $0 $0
Adam Rinehart (Board Member) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,439,928
Expenses
$1,037,825
Net Income
$402,103
Net Assets
$1,699,449
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,163,752
80.8%
Program Services $72,382
5.0%
Investment Income -$2,981
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $206,775
14.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $43,313
4.2%
Professional Fundraising Fees $0
Other Salaries and Wages $495,492
47.7%
Assets/Debt
Total Assets $2,327,896
Total Liabilities $628,447
Net Assets $1,699,449
Compensation
Key Employees and Officers Compensation Related Other
Emmalyn Jerome (Ceo) $43,313 $0 $0
Craig Arledge (Director) $0 $0 $0
Angela Cagey (Director) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Amy Hanes (Chair Elect) $0 $0 $0
Erin Heaven (Treasurer) $0 $0 $0
Jim Hogan (Board Chair) $0 $0 $0
Jacqueline Miles (Director) $0 $0 $0
Abby Morrison (Director) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,078,242
Expenses
$770,197
Net Income
$308,045
Net Assets
$1,297,346
Notable Sources of Revenue Percent of Total Revenue
Contributions $893,291
82.8%
Program Services $90,865
8.4%
Investment Income $689
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $93,397
8.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $37,490
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $309,470
40.2%
Assets/Debt
Total Assets $1,423,549
Total Liabilities $126,203
Net Assets $1,297,346
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $37,490 $0 $0
Craig Arledge (Director) $0 $0 $0
Aaron Basham (Board Chair) $0 $0 $0
Angela Cagey (Director) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Amy Hanes (Director) $0 $0 $0
Erin Heaven (Treasurer) $0 $0 $0
Jim Hogan (Director) $0 $0 $0
Jacqueline Miles (Director) $0 $0 $0
Abby Morrison (Director) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$785,668
Expenses
$733,667
Net Income
$52,001
Net Assets
$989,301
Notable Sources of Revenue Percent of Total Revenue
Contributions $675,325
86.0%
Program Services $47,988
6.1%
Investment Income $355
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$8,428
Net Inventory Sales $0
Other Revenue $70,428
9.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $38,300
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $345,591
47.1%
Assets/Debt
Total Assets $1,142,586
Total Liabilities $153,285
Net Assets $989,301
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $38,300 $0 $0
Craig Arledge (Director) $0 $0 $0
Aaron Basham (Chair Elect) $0 $0 $0
William Cleverley (Treasurer) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Hannah Estabrook (Director) $0 $0 $0
Marsha Goble (Secretart) $0 $0 $0
Erin Heaven (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0
Jim Hogan (Director) $0 $0 $0
William C Heer Iii (Director) $0 $0 $0
Merilee Rowe (Board Chair) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$858,143
Expenses
$745,011
Net Income
$113,132
Net Assets
$937,300
Notable Sources of Revenue Percent of Total Revenue
Contributions $653,291
76.1%
Program Services $73,282
8.5%
Investment Income $663
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $67,483
7.9%
Net Inventory Sales $0
Other Revenue $63,424
7.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $39,434
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $367,901
49.4%
Assets/Debt
Total Assets $1,103,904
Total Liabilities $166,604
Net Assets $937,300
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $39,434 $0 $0
Craig Arledge (Director) $0 $0 $0
Aaron Basham (Chair Elect) $0 $0 $0
William Cleverley (Treasurer) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Hannah Estabrook (Director) $0 $0 $0
Erin Heaven (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0
Jim Hogan (Director) $0 $0 $0
William C Heer Iii (Director) $0 $0 $0
Merilee Rowe (Board Chair) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$633,766
Expenses
$742,641
Net Income
-$108,875
Net Assets
$824,168
Notable Sources of Revenue Percent of Total Revenue
Contributions $482,735
76.2%
Program Services $36,947
5.8%
Investment Income $400
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $113,684
17.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $36,850
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $372,672
50.2%
Assets/Debt
Total Assets $1,011,496
Total Liabilities $187,328
Net Assets $824,168
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $36,850 $0 $0
Aaron Bassham (Chair Elect) $0 $0 $0
William Cleverley (Treasurer) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Hannah Estabrook (Director) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
William C Heer Iii (Director) $0 $0 $0
Erin Heaven (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0
Merilee Rowe (Board Chair) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0
Craig Arledge (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$726,644
Expenses
$629,518
Net Income
$97,126
Net Assets
$933,043
Notable Sources of Revenue Percent of Total Revenue
Contributions $569,392
78.4%
Program Services $43,978
6.1%
Investment Income $575
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $112,699
15.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $36,850
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $326,123
51.8%
Assets/Debt
Total Assets $1,141,271
Total Liabilities $208,228
Net Assets $933,043
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $36,850 $0 $0
Chad Warner (Chair) $0 $0 $0
Sarah Alexander (Director) $0 $0 $0
Aaron Bassham (Director) $0 $0 $0
Merilee Rowe (Chair Elect) $0 $0 $0
William Cleverly (Treasurer) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Chuck Wilson (Ex Officio) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
J Allen Dean (Director) $0 $0 $0
Hannah Estabrook (Director) $0 $0 $0
William Heer (Director) $0 $0 $0
Erin Heaven (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0
James Edwards (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$698,621
Expenses
$560,378
Net Income
$138,243
Net Assets
$835,917
Notable Sources of Revenue Percent of Total Revenue
Contributions $538,454
77.1%
Program Services $43,290
6.2%
Investment Income $267
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $116,610
16.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $36,052
6.4%
Professional Fundraising Fees $0
Other Salaries and Wages $283,323
50.6%
Assets/Debt
Total Assets $1,049,599
Total Liabilities $213,682
Net Assets $835,917
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $35,912 $0 $0
Chad Warner (Chair) $0 $0 $0
Jim Edwards (Treasurer) $0 $0 $0
Heather Mohrman (Director) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Mike Vallangeon (Ex Officio) $0 $0 $0
Merilee Rowe (Chair Elect) $0 $0 $0
William Cleverley (Director) $0 $0 $0
Sarah Alexander (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Aaron Bassham (Director) $0 $0 $0
William Heer (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$549,902
Expenses
$503,127
Net Income
$46,775
Net Assets
$697,674
Notable Sources of Revenue Percent of Total Revenue
Contributions $434,781
79.1%
Program Services $57,971
10.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $57,150
10.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $36,116
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $247,785
49.2%
Assets/Debt
Total Assets $926,550
Total Liabilities $228,876
Net Assets $697,674
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $35,912 $0 $0
Chad Warner (Chair) $0 $0 $0
Jim Edwards (Treasurer) $0 $0 $0
Heather Mohrman (Chair Elect) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Mike Vallangeon (Ex Officio) $0 $0 $0
Merilee Rowe (Director) $0 $0 $0
William Cleverley (Director) $0 $0 $0
John Rush (Director) $0 $0 $0
Sarah Alexander (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Aaron Bassham (Director) $0 $0 $0
William Heer (Director) $0 $0 $0
Elaine Hess (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$562,282
Expenses
$483,641
Net Income
$78,641
Net Assets
$650,899
Notable Sources of Revenue Percent of Total Revenue
Contributions $429,009
76.3%
Program Services $44,858
8.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $78,740
14.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,675
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $33,586
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $228,294
47.2%
Assets/Debt
Total Assets $914,417
Total Liabilities $263,518
Net Assets $650,899
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $33,450 $0 $0
Chad Warner (Chair) $0 $0 $0
Jim Edwards (Treasurer) $0 $0 $0
Heather Mohrman (Vice Chair) $0 $0 $0
Marsha Goble (Secretary) $0 $0 $0
Mike Vallangeon (Ex Officio) $0 $0 $0
Merilee Newsham (Director) $0 $0 $0
George Surgeon (Director) $0 $0 $0
John Rush (Director) $0 $0 $0
Sarah Alexander (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$455,347
Expenses
$392,433
Net Income
$62,914
Net Assets
$572,259
Notable Sources of Revenue Percent of Total Revenue
Contributions $373,909
82.1%
Program Services $38,204
8.4%
Investment Income $164
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $37,930
8.3%
Sales of Assets $0
Net Inventory Sales $26
0.0%
Other Revenue $5,114
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $38,853
9.9%
Professional Fundraising Fees $0
Other Salaries and Wages $194,019
49.4%
Assets/Debt
Total Assets $747,877
Total Liabilities $175,618
Net Assets $572,259
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jan Ruark (Ceo) $33,550 $0 $0
Scott Inboden (Board Chair) $0 $0 $0
Chad Warner (Board Chair Elect) $0 $0 $0
James Edwards (Treasuer/Director) $0 $0 $0
Marsha Goble (Secretary/Director) $0 $0 $0
William C Heer Iii (Director) $0 $0 $0
Sara Alexander (Director) $0 $0 $0
Nancy Dreyer (Director) $0 $0 $0
Shalon Koch (Director) $0 $0 $0
Heather Mohrman (Director) $0 $0 $0
John Rush (Director) $0 $0 $0
Mike Vallangeon (Directdor) $0 $0 $0
Bill Vinson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$524,476
Expenses
$406,686
Net Income
$117,790
Net Assets
$487,864
Notable Sources of Revenue Percent of Total Revenue
Contributions $470,962
89.8%
Program Services $34,283
6.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$10,736
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $29,967
5.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $76,852
18.9%
Professional Fundraising Fees $2,000
0.5%
Other Salaries and Wages $148,147
36.4%
Assets/Debt
Total Assets $641,034
Total Liabilities $153,170
Net Assets $487,864

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$406,638
Expenses
$387,145
Net Income
$19,493
Net Assets
$370,074
Notable Sources of Revenue Percent of Total Revenue
Contributions $330,267
81.2%
Program Services $33,092
8.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $43,279
10.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $60,477
15.6%
Professional Fundraising Fees $23,000
5.9%
Other Salaries and Wages $156,441
40.4%
Assets/Debt
Total Assets $526,350
Total Liabilities $156,276
Net Assets $370,074

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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