Form 990 for tax year 2025

Filed by LIGHT OF THE WORLD CHARITIES INC.

Totals

Total revenue: $971,352
Total expenses: $1,028,057
Contributions and grants received: $930,655
Grants paid: $0
Program service revenue: $0
Investment income: $40,697
Other revenue: $0
Total assets, end of year: $1,974,481
Total liabilities, end of year: $233,613
Net assets or fund balances, end of year: $1,740,868
Program services expenses (Part IX): $880,522
Management and general expenses: $126,560
Fundraising expenses: $20,975
Program service expenses (Part III): $880,522

Program services were 85.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$5,012
1f · All other contributions, gifts and grants

$925,643
3 · Investment income

total $40,697 · excluded $40,697
8a · Fundraising events: gross income

$339
8a · Fundraising events: contributions included on line 1c

$5,012
8b · Fundraising events: direct expenses

$339
8c · Net income from fundraising events

total $0

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $345,061 · program services $256,054 · management and general $71,702 · fundraising $17,305
7 · Other salaries and wages

total $231,785 · program services $231,785
9 · Other employee benefits

total $74,748 · program services $63,214 · management and general $9,291 · fundraising $2,243
10 · Payroll taxes

total $47,580 · program services $40,239 · management and general $5,914 · fundraising $1,427
11g · Fees: other

total $64,182 · program services $55,550 · management and general $8,632
12 · Advertising and promotion

total $3,299 · program services $2,804 · management and general $495
13 · Office expenses

total $1,407 · program services $1,218 · management and general $189
16 · Occupancy

total $36,913 · program services $31,948 · management and general $4,965
17 · Travel

total $9,711 · program services $9,711
22 · Depreciation, depletion and amortization

total $59,271 · program services $44,453 · management and general $14,818
23 · Insurance

total $18,147 · program services $15,706 · management and general $2,441
24a · Other expenses: DENTAL SUPPLIES/EQUIPME

total $52,994 · program services $52,994
24b · Other expenses: LEASE EXPENSE

total $44,058 · program services $38,132 · management and general $5,926
24c · Other expenses: LICENSES AND DUES

total $14,214 · program services $14,214
24d · Other expenses: COMPUTER SERVICES

total $12,830 · program services $11,104 · management and general $1,726
24e · All other expenses

total $11,857 · program services $11,396 · management and general $461

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $214,052 · end of year $223,801
2 · Savings and temporary cash investments

beginning of year $1,039,003 · end of year $1,004,700
4 · Accounts receivable

beginning of year $65,102 · end of year $43,574
9 · Prepaid expenses and deferred charges

beginning of year $3,375 · end of year $30,625
10a · Land, buildings and equipment: cost or other basis

$748,183
10b · Land, buildings and equipment: accumulated depreciation

$262,800
10c · Land, buildings and equipment, net

beginning of year $537,004 · end of year $485,383
15 · Other assets

beginning of year $222,407 · end of year $186,398
17 · Accounts payable and accrued expenses

beginning of year $55,490 · end of year $35,761
25 · Other liabilities

beginning of year $227,880 · end of year $197,852
27 · Net assets without donor restrictions

beginning of year $1,660,682 · end of year $1,660,128
28 · Net assets with donor restrictions

beginning of year $136,891 · end of year $80,740

Mission and programs · 2025

Mission

TO PROVIDE FREE DENTAL CARE FOR UNINSURED, LOW-INCOME CHILDREN FROM THEIR FIRST BIRTHDAY THROUGH HIGH SCHOOL GRADUATION.

Activities or mission (Part I)

TO PROVIDE FREE DENTAL CARE FOR UNINSURED, LOW-INCOME CHILDREN

LITTLE LIGHTS DENTISTRY PROVIDES FREE DENTAL CARE FOR UNINSURED, LOW-INCOME CHILDREN FROM THEIR FIRST BIRTHDAY THROUGH HIGH SCHOOL GRADUATION. EMPHASIS IS PLACED ON CREATING CONSISTENT ORAL HEALTH ROUTINES WITH REGULAR DENTAL APPOINTMENTS STARTING AS SOON AS THEIR FIRST TOOTH APPEARS, BRUSHING WITH FLUORIDE TOOTHPASTE TWICE PER DAY, FLOSSING DAILY, AND CREATING HEALTHY HABITS THAT BENEFIT ALL FAMILY MEMBERS. LITTLE LIGHTS DENTISTRY IS THE ONLY PEDIATRIC DENTAL PRACTICE IN FLORIDA TO PROVIDE A DENTAL HOME AND LONG-TERM FREE DENTAL CARE FOR UNINSURED, LOW-INCOME CHILDREN. LOW INCOME IS A FAMILY INCOME THAT DOES NOT EXCEED 250% OF THE FEDERAL POVERTY LEVEL.

Expenses $880,522

As filed on the 2025 return.

Listed in Part VII

CHER FISHER

DIRECTOR

Total calculated

$0

Hours/week

2
ROBERT CRANDALL

CHAIRMAN

Total calculated

$0

Hours/week

2
WILLIAM CRANDALL

SECRETARY

Total calculated

$0

Hours/week

2
WILL THOMPSON

TREASURER

Total calculated

$0

Hours/week

2
CAROL LAUER

DIRECTOR

Total calculated

$0

Hours/week

2
J PAIGE RIOPELLE

DIRECTOR

Total calculated

$0

Hours/week

2
LORI SANG

EXECUTIVE DIRECTOR

Total calculated

$123,834

From this org

$114,333

From related orgs

$0

Other

$9,501

Hours/week

32
ANNA PANCHENKO

FINANCE DIRECTOR

Total calculated

$59,500

From this org

$55,142

From related orgs

$0

Other

$4,358

Hours/week

32
MACDALIE ST-PREUX

DENTIST

Total calculated

$183,852

From this org

$175,586

From related orgs

$0

Other

$8,266

Hours/week

32

Schedule J breakdown matched by us

Base

$175,586

Bonus

$0

Other

$0

Deferred

$4,253

Nontaxable benefits

$4,013

Filer's total

$183,852

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Form 990 of other organizations
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3: THE BOARD OF DIRECTORS HAS APPROVED THE COMPENSATION AGREEMENT WITH THE EXECUTIVE DIRECTOR UPON A STUDY OF SIMILAR ORGANIZATIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2025
Filed: 3 June 2026
IRS schema version: 2025v4.1
Source object: 202621559349301007

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.