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LIBERTY AND LIGHT

EIN 81-5245246 PROVIDENCE, UT

Revenue 2025
$314,188
Expenses 2025
$678,931

Program services were 86.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
W02
Classification
1270
Street
565 W 465 N STE 150

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • TODD TUELLER

    Executive Dir.

    Total calculated
    $0
    Hours/week
    2

  • KEN KROGUE

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • JOHN MORELAND

    Director

    Total calculated
    $0
    Hours/week
    0.5

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $314,188
    Expenses
    $678,931
    Contributions
    $314,188
    Grants paid
    $271,584
  • 2024
    Revenue
    $688,016
    Expenses
    $1,128,320
    Contributions
    $688,016
    Grants paid
    $87,464
  • 2024
    Revenue
    $688,016
    Expenses
    $1,128,318
    Contributions
    $688,016
    Grants paid
    $86,534
  • 2023
    Revenue
    $2,855,686
    Expenses
    $1,330,950
    Contributions
    $2,855,686
    Grants paid
    $59,000
  • 2023
    Revenue
    $2,855,686
    Expenses
    $1,330,951
    Contributions
    $2,855,686
    Grants paid
    $59,000
  • 2022
    Revenue
    $1,246,610
    Expenses
    $1,394,530
    Contributions
    $1,246,610
    Grants paid
    $361,613

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Form 990-N e-Postcard, tax year 2017

Tax period
1 January 2017 to 31 December 2017
Principal officer
John Moreland
Mailing address
135 North 100 EastAmerican Fork UT 84003

As filed, from the IRS e-Postcard file of 12 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

Where these grants went next →

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2025, the newest we have parsed for this organization.