2024-11-15T08:07:26-05:00 2023-12-31 570772152 PAYNE WHITE AND SCHMUTZ CPA PA 114 WN 1ST STREET SENECA SC 29678 990 2023-01-01 237099150 SON LIGHT MISSIONS SONL 1444 DAVIS ROAD BROOKSVILLE MS 39739 PAUL GRABER TREASURER 6625747157 2024-11-14 true true CHRISTIAN J SCHMUTZ CPA P01829100 8648821937 2024-11-15 2023 2024-10-15 13:58:12Z 536002 false X X 1970 MS THE PURPOSE OF SLM IS TO CARRY ON AND SUPPORT CHRISTIAN MISSIONAY WORK THROUGHOUT THE WORLD; TO PROVIDE ECONOMIC AND MATERIAL ASSISTANCE TO THE NEEDY; AND TO PROVIDE MEDICAL AND OTHER ASSISTANCE TO THOSE IN NEED OF SUCH HELP. 8 8 0 0 0 551952 536117 0 1678 0 1748 -115 555378 536002 358399 434894 0 38703 31623 0 7740 135515 81545 532617 548062 22761 -12060 584066 556461 7659 1868 576407 554593 THE PURPOSE OF SLM IS TO CARRY ON AND SUPPORT CHRISTIAN MISSIONAY WORK THROUGHOUT THE WORLD; TO PROVIDE ECONOMIC AND MATERIAL ASSISTANCE TO THE NEEDY; AND TO PROVIDE MEDICAL AND OTHER ASSISTANCE TO THOSE IN NEED OF SUCH HELP. false false 524120 434894 SLM SUPPORTS VARIOUS CHARITABLE PROGRAM ACTIVITIES IN ROMANIA, HAITI AND INDIA. IN HAITI, SLM WAS ABLE TO PROVIDE AID TO SEVERAL SCHOOLS, CHURCHES, AND ECONOMIC ASSISTANCE TO NEEDY PEOPLE. IN ROMANIA AND INDIA, SLM WAS ABLE TO CONDUCT ITS PROGRAM ACTIVIY BY FUNDING ASSISTANCE TO THIRD PARTY ORGANIZATIONS. 524120 true true false false false false false false false false true false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 0 false true HA false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true false false false false false CA FL GA IL KS KY MD MI MN MS NY OR PA SC TN VA WI WV X X PAUL GRABER 6625747157 1444 DAVIS ROAD BROOKSVILLE MS 39739 X THOMAS BRUBAKER AT LARGE 1.00 0.00 X 0 0 0 GERALD HISTAND CHAIRMAN 5.00 0.00 X 0 0 0 EDWIN WADEL AT LARGE 1.00 0.00 X 0 0 0 DELBERT MILLER AT LARGE 1.00 0.00 X 0 0 0 KEVIN HOOVER HAITI CHAIRMAN 1.00 0.00 X 0 0 0 PAUL GRABER TREASURER 5.00 0.00 X 0 0 0 ROBERT WEAVER SECRETARY 1.00 0.00 X 0 0 0 ADEN DIEM ROMANIA CHAIR 1.00 0.00 X 0 0 0 0 0 0 0 false false false 536117 360 536117 EXCHANGE GAINLOSS 900099 -315 -315 MISCELLANEOUS 900099 200 200 -115 536002 -115 0 0 434894 434894 31623 26623 5000 3557 3557 2486 2486 7870 274 7596 17662 17401 164 97 649 602 47 3741 3741 21143 20437 706 1090 1090 9074 9074 BANK FEES 2232 128 2104 TELEPHONE 1418 323 1095 FOOD 10166 10166 MISCELLANEOUS 405 405 52 52 548062 524120 16202 7740 318693 300162 1071 1071 541924 286696 264302 255228 584066 556461 7659 1868 7659 1868 X 511354 479516 65053 75077 576407 554593 584066 556461 X -12060 -9754 X false true X false false X 428136 449248 476873 551952 536117 2442326 428136 449248 476873 551952 536117 2442326 74660 2367666 121 442 205 1678 2446 832 60 22 102 200 1216 2445988 0.96800 0.95370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66941 66941 305297 133648 171649 62383 45745 16638 107303 107303 255228 X 536002 536002 536002 548062 548062 548062 Footnote for uncertain tax position under FIN 48 (Part X) SLM HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. SLMS POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO SLM, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. PENALTIES AND INTEREST RELATED TO UNDERPAYMENT OF INCOME TAXES ARE NOT RECORDED AS INCOME TAXES BUT AS PENALTIES AND INTEREST EXPENSE. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF YEAR-END AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. true EUROPE INCLUDING ICELAND AND GREENLAND GRANT MAKING AID 181233 CENTRAL AMERICA AND THE CARIBBEAN 1 7 GRANT MAKING AID 189421 SOUTH ASIA GRANT MAKING AID 64240 1 7 1 7 434894 434894 CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 8790 WIRE CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 7735 WIRE 9626 FOOD AND SUPPLIES ESTIMATED VALUE CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 83733 WIRE 7172 FOOD AND SUPPLIES ESTIMATED VALUE CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 7735 WIRE CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 5000 WIRE SOUTH ASIA OPERATIONAL SUPPORT 64240 WIRE CENTRAL AMERICA AND THE CARIBBEAN OPERATIONAL SUPPORT 12000 WIRE EUROPE INCLUDING ICELAND AND GREENLAND OPERATIONAL SUPPORT 84974 WIRE EUROPE INCLUDING ICELAND AND GREENLAND OPERATIONAL SUPPORT 9001 WIRE 8 OPERATIONAL SUPPORT CENTRAL AMERICA AND THE CARIBBEAN 2339 WIRE 32383 FOOD AND SUPPLIES ESTIMATED VALUE REFUGEE ASSISTANCE RUSSIA AND NEIGHBORING STATES 20590 WIRE OPERATIONAL SUPPORT EUROPE INCLUDING ICELAND AND GREENLAND 1 10400 WIRE OPERATIONAL SUPPORT EUROPE INCLUDING ICELAND AND GREENLAND 1 13800 WIRE false false false false false false Use of grant monitoring procedures (Part I, line 2) ALL ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS IS APPROVED BY MANAGEMENT AFTER CONSIDERATION IS GIVEN TO THE PROPRIETY OF THE NEEDS PRESENTED FOR FUNDING. MANAGEMENT MONITORS USE OF FUNDS ON A REGULAR BASIS. Method of accounting for expenditures (Part I, line 3, col f) SLM USES THE ACCRUAL BASIS OF ACCOUNTING FOR FOREIGN EXPENSES. Number of recipients estimation explanation (Part III, col c) THE NUMBER OF INDIVIDUALS RECEIVING SPECIFIC AID WAS BASED UPON MANAGEMENTS ESTIMATE BASED UPON RECORDS KEPT AT THE BUSINESS OFFICE. Accounting Method (Part II, line 1) SLM USES THE ACCRUAL BASIS OF ACCOUNTING FOR FOREIGN EXPENSES. Form 990 governing body review Part VI line 11 THE BOARD TREASURER REVIEWS FORM 990 FOR ACCURACY PRIOR TO AUTHORIZING ITS FILING WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy compliance Part VI line 12c SON LIGHT MISSIONS HAS A CONFLICT OF INTEREST POLICY ON FILE. Governing documents etc available to public Part VI line 19 SLM MAKES ITS BY-LAWS, ARTICLES OF INCORPORATION, FORM 1023, AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Explanation of other changes in net assets or fund balances Part XI line 9 SLM DETERMINED THAT AS OF THE END OF THE PRIOR YEAR (12/31/2022), THAT IT NO LONGER MEETS THE THRESHOLD OF INFLUENCE OR CONTROL OVER ROMANIAN ACTIVITY, AND THUS, NET ASSETS RELATED TO ROMANIA WERE REMOVED AS A REDUCTION TO OPENING NET ASSETS IN THE AMOUNT OF $9,754.00.