Nonprofit · EIN 26-4006143
JERUSALEM LIGHTS INC
Tax-exempt · LUBBOCK, TX 79407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $290,736 | $415,902 | -$125,166 | $162,468 | $2,401 | $160,067 |
| December 31, 2024 | 990 | $296,368 | $315,463 | -$19,095 | $290,933 | $5,700 | $285,233 |
| December 31, 2023 | 990 | $316,714 | $386,878 | -$70,164 | $307,303 | $2,975 | $304,328 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $290,736
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $400,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,599
- Program services (functional)
- $400,000
- Management and general (functional)
- $15,902
Balance sheet and other
- Total assets, start of year
- $290,933
- Total assets, end of year
- $162,468
- Total liabilities, end of year
- $2,401
- Net assets, end of year
- $160,067
- Net assets without donor restrictions
- $160,067
- Gross receipts
- $290,736
- Employees
- 0
- Year formed
- 2008
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRODY GIBSON | SECRETARY Trustee or director, Officer | 2.5 | $7,000 |
| CHANDLER GIBSON | TREASURER Trustee or director | 1 | $0 |
| KATY HOLLADAY | BOARD MEMBER Trustee or director | 1 | $0 |
| RABBI CHAIM RICHMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRODY GIBSON | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| CHANDLER GIBSON | TREASURER Trustee or director | 1 | $0 |
| KATY HOLLADAY | BOARD MEMBER Trustee or director | 1 | $0 |
| RABBI CHAIM RICHMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRODY GIBSON | SECRETARY Trustee or director, Officer | 2.5 | $0 |
| CHANDLER GIBSON | TREASURER Trustee or director | 1 | $0 |
| KATY HOLLADAY | BOARD MEMBER Trustee or director | 1 | $0 |
| RABBI CHAIM RICHMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 845 OWL RD, LUBBOCK, TX 79407-8026
- Principal officer (990 for 2025)
- RABBI CHAIM RICHMAN, 16 SHALOM SIVAN ST, JERUSALEM, JERUSALEM, IS
- Signed the 990
- RABBI CHAIM RICHMAN, PRESIDENT
- Phone
- (806) 773-3760
- Website
- WWW.JERUSALEMLIGHTS.ORG
- Return prepared by
- ELIEZER ALPERSTEIN CPA
Mission
JERUSALEM LIGHTS SEEKS TO PROVIDE AND SHARE THE WISDOM OF TRADITIONAL TORAH TEACHINGS WITH ALL SINCERE SPIRITUAL SEEKERS REGARDLESS OF THEIR RACE, RELIGION, GENDER OR ORIENTATION, EMPHASIZING THE ENNOBLEMENT OF THE HUMAN SPIRIT, THE BROTHERHOOD OF MANKIND, AND THE NURTURING AND DEVELOPMENT OF EACH INDIVIDUAL'S PERSONAL FAITH AND RELATIONSHIP WITH THE CREATOR.
Program accomplishments
- GRANTS IN THE AMOUNT OF 400,000 TO JERUSALEM LIGHTS ISRAEL (A REGISTERED ISRAELI NON-PROFIT ORGANIZATION) WHICH HAS THE SAME PRIMARY EXEMPT PURPOSE AS JERUSALEM LIGHTS, INC., WERE USED TO HELP FUND THE CREATION OF 88 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL LISTED AT: HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN THIS INCLUDES RESEARCH, PREPARATION AND EDITING. IN ADDITION TO THE 88 WEEKLY VIDEOS, THE GRANTS WERE USED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 32 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES (FROM ISAIAH CHAPTER 31 TO EZEKIEL CHAPTER 11, WITH SPECIAL CLASSES ON THE SUBJECT OF HOLIDAYS AND FESTIVALS) CAN BE ACCESSED HERE: HTTPS://WWW.RABBIRICHMAN.COM/VIDEO-LIBRARY. ADDITIONALLY, THE ORGANIZATION FUNDED AN UPGRADE OF COMPUTER EQUIPMENT FOR THE JERUSALEM LIGHTS OFFICE TO ASSIST IN ITS COMMUNICATIONS AND EDUCATIONAL OUTREACH. ADDITIONALLY, THE ORGANIZATION FUNDED THE PRODUCTION OF THE ORIGINAL, FULL LENGTH FEATURE FILM OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, "SECRETS OF THE HEBREW ALPHABET: PART TWO - TRANSFORMATION" RELEASED TO THE PUBLIC ON JANUARY 12, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/IR2ARM- CY1I?SI=6RZWMJP_N8UM0FR_ THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PREPARATION OF THREE ADDITIONAL FULL LENGTH FEATURE FILMS OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, 'THE QUANTOM MENORAH', 'THE EXODUS BEFORE THE EXODUS- AND 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE'. 'THE QUANTOM MENORAH' WAS RELEASED DECEMBER 7, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/XT61LDH1FK4. 'THE EXODUS BEFORE THE EXODUS' WAS RELEASED JANUARY 11, 2026 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/HM7AHL2OXUI?SI=WEKCJA8WURHVYON0 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE' WAS RELEASED JUNE 4, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/H5NM1UJKU6Q?SI=GV7RIIHQNE4SYHV- ADDITIONALLY, THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PRODUCTION OF 'THE SURFING SAGE', RELEASED TO THE PUBLIC ON AUGUST 8, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/GPRD-DJ-6HK?SI=UVRNS2SZUCMAFLEJ. ADDITIONALLY, THE ORGANIZATION FUNDED THE TRAVEL AND EXPENSES OF A TWO-MAN TEAM TO MOLDOVA AND UKRAINE FROM AUGUST 4 - 7, 2025 TO FILM ON LOCATION FOR THE PRODUCTION OF A DOCUMENTARY FILM ON THE SUBJECT OF JEWISH PRAYER IN THE TRADITION OF VARIOUS EASTERN EUROPEAN COMMUNITIES. RESEARCH AND WRITING FOR THIS FILM PROJECT IS CURRENTLY ONGOING.Expenses $400,000 · grants $400,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4006143
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $162,468
- Income (IRS master file)
- $290,736
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $290,736 | $415,902 | $162,468 | XML |
| 990 | December 2024 | $296,368 | $315,463 | $290,933 | XML |
| 990 | December 2023 | $316,714 | $386,878 | $307,303 | XML |
| 990 | December 2022 | $241,941 | $190,680 | $376,792 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4006143).
Questions about JERUSALEM LIGHTS INC
- What is the EIN of JERUSALEM LIGHTS INC?
- The employer identification number (EIN) of JERUSALEM LIGHTS INC is 26-4006143.
- Is JERUSALEM LIGHTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to JERUSALEM LIGHTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JERUSALEM LIGHTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JERUSALEM LIGHTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JERUSALEM LIGHTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of JERUSALEM LIGHTS INC?
- The 990 for the year ended December 31, 2025 names RABBI CHAIM RICHMAN.
- Who are the officers and directors of JERUSALEM LIGHTS INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $7,000 (BRODY GIBSON, SECRETARY).
- How much revenue does JERUSALEM LIGHTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $290,736, expenses of $415,902 and total assets of $162,468 at year end.
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