2024-05-13T12:05:24+00:00 2023-12-31 440160260 FORVIS LLP 211 N Broadway Suite 600 St Louis MO 631022733 990 2023-01-01 813061830 THE LIGHT FOUNDATION LIGH 3142873633 10803 OLIVE BLVD SUITE 100 ST LOUIS MO 63141 ROBERT COCKERHAM PRESIDENT 2024-05-13 true ROBERT COCKERHAM 999009999 KRISTEN M HANKINS P01256574 3142315544 2023-11-14 2023 2023-04-26 12:10:37Z ROBERT COCKERHAM 11541 LAKESHORE DRIVE CREVE COEUR MO 63141 955045 false X WWW.LIGHT.FOUNDATION X 2016 MO THE LIGHT FOUNDATION MISSION IS TO BUILD CORE VALUES IN YOUTH AND CONNECT THEM TO OPPORTUNITIES THAT WILL ENRICH THEIR LIVES. 7 2 8 100 0 0 103592 107243 0 217182 220382 -18209 -5479 302565 322146 180727 164415 0 370036 472926 0 28681 549874 463239 1100637 1100580 -798072 -778434 3569000 2844758 585000 522931 2984000 2321827 X THE MISSION OF THE ORGANIZATION IS TO CREATE A GENERATION OF SUCCESSFUL YOUTH BY PROVIDING LIFE-CHANGING OPPORTUNITIES. false false 407415 105995 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. 233566 51445 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. 227845 0 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. 28619 6975 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. 28619 6975 897445 true true false false false false true false false true false false false true false false false false false false false false false true false false true false false false false false false false false true true false false false false false false false false false true 1 0 true 8 true false false false false false true true false false false false false false X 7 2 true false false false false false false true true false false true true true true true true true false false X SHERI MISTRETTA 3142873633 10803 OLIVE BLVD STE 100 ST LOUIS MO 63141 RANDALL WILSON TREASURER 1.0 0.0 X X 0 0 0 ROBERT COCKERHAM PRESIDENT 5.0 0.0 X X 0 0 0 STACIA COCKERHAM VICE PRESIDENT 1.0 0.0 X X 0 0 0 BRANDON COCKERHAM DIRECTOR 1.0 0.0 X 0 0 0 BRET AKERS DIRECTOR 1.0 0.0 X 0 0 0 ERIKA COCKERHAM LIMELIGHT STUDIO DIRECTOR 15.0 0.0 X 12500 0 0 QUENTIN COCKERHAM DEMOLAY YOUTH 15.0 0.0 X 12500 0 0 SHARON MISTRETTA EXECUTIVE DIRECTOR 40.0 0.0 X 112500 0 9311 137500 0 9311 1 false false false 0 97627 9616 107243 0 0 0 0 0 59881 59881 0 0 767204 678 606510 871 160694 -193 160501 160501 20039 97627 25518 -5479 -5479 0 0 0 0 0 322146 0 0 214903 164415 164415 146811 126115 8430 12266 210000 210000 47000 47000 16136 16136 52979 45511 3042 4426 250 250 10576 10576 9109 9109 0 0 0 0 2790 2790 12777 5063 6195 1519 6290 3000 3290 134869 101152 33717 5278 3953 528 797 38587 38587 218091 163568 54523 3909 2932 977 REPAIRS AND MAINTENANCE 6751 6751 EQUIPMENT & SOFTWARE 5464 4371 1093 FOREIGN TAXES PAID-NTB 769 769 MEALS 7729 4229 1000 2500 0 0 0 0 1100580 897445 174454 28681 49290 0 29996 18908 0 0 0 0 1667736 790106 1089531 877630 2326183 1874220 0 0 74000 74000 3569000 2844758 0 0 0 585000 500000 0 22931 585000 522931 X 2984000 2321827 2984000 2321827 3569000 2844758 -778434 116261 0 X false false false X 15332 30349 1267722 103592 107243 1524238 0 0 15332 30349 1267722 103592 107243 1524238 1100627 423611 144186 143074 102680 75824 59881 525645 0 0 0 0 0 0 0 2049883 0 0.2067 0.1442 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X Youth Programs false 315779 315779 0 1351957 474327 877630 877630 OUTSTANDING CHECKS 22931 22931 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. Haven of Grace Luncheon 64260 61385 2875 4949 Puttin' for the Kids Golf Outing 32350 20286 12064 63 4655 8088 60 3006 1 21056 15956 5100 4200 497 117666 97627 20039 63 4655 8088 4260 8452 25518 -5479 true House of the Temple Historic Preservation Foundation 1733 16th St NW Washington DC 20009 521664576 501(c)(3) 5000 Philanthropy Education Resources Scottish Rite Foundation Southern Jurisdiction 1733 16th St NW Washington DC 20009 526054737 501(c)(3) 12000 2 Scholarships, Youth Grant Program Maryville University 650 Maryville University Dr St Louis MO 63141 430653369 501(c)(3) 53945 Athletic Scholarships, Walker Scottish Rite Clinic at Maryville Benefit Golf Outing + Clinic Program Support Haven of Grace 1225 Warren St Louis MO 63106 431611181 501(c)(3) 64760 Philanthropically hosted their Annual Luncheon Fundraiser 4 0 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. ALICIA VERCAUTEREN SEE PART V 60000 EMPLOYEE COMPENSATION false RYAN COCKERHAM SEE PART V 65000 EMPLOYEE COMPENSATION false SABRINA COCKERHAM SEE PART V 65000 EMPLOYEE COMPENSATION false ABIGAIL COCKERHAM SEE PART V 20000 EMPLOYEE COMPENSATION false PROJECT GENESIS GREATER THAN 35% CONTROL 129328 RENT false 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. 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.