Nonprofit · EIN 46-1292145
LIGHT OF MORNING STAR FOUNDATION
Tax-exempt · FREMONT, CA 94538
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,645,775 | $931,680 | $714,095 | $22,782,013 | $5,790 | $22,776,223 |
| December 31, 2023 | 990 | $564,611 | $563,199 | $1,412 | $22,063,320 | $1,192 | $22,062,128 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,207,025
- Program service revenue
- $9,222
- Investment income
- $447,097
- Net rental income
- -$17,569
- Net gain from sales of assets
- -$118,302
- Other revenue
- -$17,569
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $174,000
- Other salaries and wages
- $271,200
- Salaries, compensation and benefits (total)
- $542,822
- Professional fundraising fees
- $0
- Legal fees
- $2,000
- Travel
- $14,937
- Program services (functional)
- $893,960
- Management and general (functional)
- $37,720
Balance sheet and other
- Total assets, start of year
- $22,063,320
- Total assets, end of year
- $22,782,013
- Total liabilities, end of year
- $5,790
- Net assets, end of year
- $22,776,223
- Land, buildings and equipment
- $6,732,678
- Net assets without donor restrictions
- $22,776,223
- Gross unrelated business income
- -$17,569
- Gross receipts
- $3,202,797
- Employees
- 5
- Volunteers
- 15
- Year formed
- 2012
- State of legal domicile
- CA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAI-SHU KOU | CFO Trustee or director | 40 | $96,000 |
| CHIH-WEI HO | Secretary Trustee or director, Officer | 40 | $74,400 |
| SHAO HAN KOU | President Officer | 20 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAI-SHU KOU | CFO Trustee or director | 40 | $84,000 |
| CHIH-WEI HO | Secretary Trustee or director, Officer | 40 | $66,000 |
| SHAO HAN KOU | President Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 4460 TECHNOLOGY DR, FREMONT, CA 94538-6342
- Signed the 990
- SHAO HAN KOU, President
- Phone
- (650) 380-9506
- Return prepared by
- VSR ACCOUNTANCY CORP CPAS
California records
California keeps its own records of charities and corporations. Search them by EIN 46-1292145 or by the name LIGHT OF MORNING STAR FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To establish an on-line Christian ministry, to spread the Gospel of Jesus Christ on-line and through other media and to be the light and the salt in our community, our nation, and throughout the world in obedience to the command of Jesus Christ, to foster Christian education, Christian fellowship and charity, and to encourage growth in Christian stewardship.
Program accomplishments
- The seminars and retreats aim to nature and train church leaders and believers alike to be well verse with the knowledge of the Scriptures. The primary vision of the organization is to train leaders and minsters to ground their teaching and preaching on solid understanding of the Scriptures.In the process of the operation of the organization, we publish and support other individual or organization for Christian spiritual life growth (Book, CD or DVD). We will also publish contents such as sermon, worship music, and video online. The organization will also form a musical team to rich the concerts of spiritual training.Expenses $893,960 · grants $1,207,025 · revenue $9,222
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 | Not 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
- 46-1292145
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $22,782,013
- Income (IRS master file)
- $3,202,797
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,645,775 | $931,680 | $22,782,013 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $564,611 | $563,199 | $22,063,320 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $13,024,690 | $512,556 | $22,077,302 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 46-1292145).
Questions about LIGHT OF MORNING STAR FOUNDATION
- What is the EIN of LIGHT OF MORNING STAR FOUNDATION?
- The employer identification number (EIN) of LIGHT OF MORNING STAR FOUNDATION is 46-1292145.
- Is LIGHT OF MORNING STAR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LIGHT OF MORNING STAR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGHT OF MORNING STAR FOUNDATION 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 LIGHT OF MORNING STAR FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIGHT OF MORNING STAR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of LIGHT OF MORNING STAR FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 3 people; 2 received compensation from the organization, the highest $96,000 (NAI-SHU KOU, CFO).
- How much revenue does LIGHT OF MORNING STAR FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,645,775, expenses of $931,680 and total assets of $22,782,013 at year end.
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