2025-11-12T16:57:41+00:00 2024-12-31 440160260 Forvis Mazars LLP 211 N Broadway Suite 600 St Louis MO 631022733 990 2024-01-01 813061830 The Light Foundation LIGH 3142873633 10803 Olive Blvd Suite 100 Saint Louis MO 63141 ROBERT COCKERHAM PRESIDENT 3142873633 2025-11-12 true Kristen Hankins P01256574 3142315544 2025-11-12 2024 2025-03-06 01:10:19Z ROBERT COCKERHAM 11541 LAKESHORE DRIVE CREVE COEUR MO 63141 1334871 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. 5 2 6 100 0 0 107243 57166 0 0 220382 459540 -5479 -25747 322146 490959 164415 87251 0 0 472926 404593 0 0 15171 463239 409914 1100580 901758 -778434 -410799 2844758 1866702 522931 6631 2321827 1860071 THE MISSION OF THE ORGANIZATION IS TO CREATE A GENERATION OF SUCCESSFUL YOUTH BY PROVIDING LIFE-CHANGING OPPORTUNITIES. false false 276250 49170 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. 265472 34767 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. 200487 3314 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. 742209 true true false 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 false false true true false false false false false false false false false false true 2 0 true 6 true false false false false false true true false false false false false false X 5 2 true false false false false false false true true false false false true true true true true true true false 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 SHARON MISTRETTA EXECUTIVE DIRECTOR 40.0 0.0 X 78355 0 6521 78355 0 6521 0 false false false 0 22390 34776 57166 0 0 0 0 0 36369 36369 0 0 1214880 791709 423171 0 423171 423171 26456 22390 52203 -25747 -25747 0 0 0 0 0 490959 0 0 433793 87251 87251 0 0 84877 63658 21219 225966 225966 52896 52896 15729 15729 25125 18844 6281 8396 8396 6019 6019 1987 0 1987 0 5483 5483 8319 6275 889 1155 5000 3000 2000 125490 94118 31372 4580 4122 458 21513 21513 187666 150133 37533 16192 12954 3238 EQUIPMENT & SOFTWARE 6952 6952 MEALS 6844 311 6533 REPAIRS AND MAINTENANCE 4700 4700 FOREIGN TAXES PAID-NTB 773 773 0 0 0 0 901758 742209 144378 15171 0 0 18908 51378 0 0 0 0 1675714 977772 877630 697942 1874220 1043382 0 0 74000 74000 2844758 1866702 0 0 500000 0 22931 6631 522931 6631 X 2321827 1860071 2321827 1860071 2844758 1866702 -410799 -50957 0 X false false false X 30349 1267722 103592 107243 57166 1566072 0 0 30349 1267722 103592 107243 57166 1566072 1101883 464189 143074 102680 75824 59881 36369 417828 0 0 0 0 0 0 0 0 0 0 0 0 1983900 0 0.23398 0.20665 X Schedule A, Part II, Line 17a FACTS AND CIRCUMSTANCES Facts-and-Circumstances Test of Regulations section 1.170A-9(f)(3) The LIGHT Foundation maintains a continuous program for the solicitation of funds from the general public, philanthropic partners, and other public charities. The organization conducts year-round fundraising campaigns, charitable events, and donor engagement activities to support its mission of creating life-impacting opportunities for youth through collaboration, education, and community service. The Foundation operates as a youth-forward opportunity nonprofit that strategically partners with like-minded organizations to amplify charitable outcomes and reduce duplicative costs. During 2024, The LIGHT Foundation provided philanthropic event management and professional support for a range of charitable activities benefiting the Haven of Grace, The Song Society, and the Walker Scottish Rite Clinic at Maryville University. These activities included the 2024 Haven of Grace MOMentous Luncheon, the "Rockin' at the Rite" Benefit Concert, and the annual "Puttin' for the Kids" Golf Outing. The Foundation also continued its national collaboration with Scottish Rite Philanthropies, producing educational content, video programming, and virtual philanthropic events that promote academic scholarships, free speech-language therapy for children, and youth leadership development. Through LIGHT Box Productions, the Foundation extended its educational and cinematic outreach, creating web-based programming viewed internationally and supporting the launch of the Missouri Scottish Rite Academy and the House of the Temple Philanthropy Room Exhibit in Washington, D.C. Overview and Mission Alignment The LIGHT Foundation continued in 2024 to advance its mission as a youth-forward, collaborative nonprofit committed to creating life-changing opportunities for children and families through strategic partnerships, philanthropic creativity, and direct service. The Foundation's integrated approach combines professional event management, multimedia production, donor engagement, and nonprofit consulting to maximize fundraising results and expand public benefit. Sustained Public Support and Fundraising The Foundation maintains a continuous and active program for the solicitation of funds from the general public and other public charities. This includes coordinated campaigns, charitable events, benefit concerts, online fundraising, and national partnerships that collectively broaden the organization's donor base. In 2024, the Foundation's programming demonstrated both depth and diversity of public support-engaging hundreds of individual donors, sponsors, and volunteers through multiple initiatives. Collaborative Charitable Programs and Outcomes 1. Haven of Grace / Youth Development Programs: The LIGHT Foundation co-organized and philanthropically managed the Haven of Grace's 2024 MOMentous Luncheon and 24-Hour Charity Campaign. These events raised more than $312,000 combined to support at-risk mothers and children in St. Louis. The Foundation contributed staff, creative design, A/V production, and full event logistics at no cost. The Haven's leadership cited the Foundation's professional involvement as the reason for a 400% growth in event revenue since 2022. 2. The Song Society and "Rockin' at the Rite" / Youth Development Programs: In partnership with The Song Society-a therapeutic music nonprofit-the Foundation hosted the inaugural "Rockin' at the Rite" Benefit Concert in January 2024, drawing nearly 200 new donors and supporters. The Foundation created event branding, marketing, and production support, helping expand public awareness of music therapy for children with chronic illnesses. 3. Walker Scottish Rite Clinic / RiteCare Program: The Foundation hosted and produced the 2024 "Puttin' for the Kids" Golf Outing, raising $34,000 for free speech-language therapy programs for preschoolers. It also produced educational and promotional video content for the Clinic's anniversary celebration, helping generate $55,000 in additional gifts for youth programs. 4. LIGHT Box Productions and Educational Outreach: Through its in-house creative arm, the Foundation developed and distributed original educational film content viewed in over 30 countries, supporting youth scholarships, literacy, and family relief. In 2024, LIGHT Box launched national-level philanthropic media initiatives including the Missouri Scottish Rite Academy, the "Pay-It-Forward" education campaign, and website development for the Scottish Rite Foundation of Missouri. National Impact and Partnerships The Foundation's charitable work extended beyond Missouri through its continued collaboration with Scottish Rite Philanthropies nationwide. The LIGHT Foundation developed the "House of the Temple Philanthropy Room" exhibit in Washington, D.C., designed to educate over 10,000 annual visitors about philanthropic programs serving children with communication challenges and families impacted by disaster. The Foundation also managed national virtual events and educational programming through the ScottishRite.Live platform, reaching a broad and diverse audience. Public Benefit and Donor Interface The LIGHT Foundation's activities in 2024 directly benefited the public through free services, educational programming, and collaborative fundraising for organizations that provide direct care to children and families. The Foundation's creative, operational, and administrative support allowed partnering charities to reallocate more resources toward mission delivery rather than overhead costs. The LIGHT Foundation's team of professionals-including event specialists, communications directors, and technical staff-collectively generated expanded philanthropic outcomes across multiple nonprofit sectors, demonstrating a continuous and substantial program of public engagement and charitable solicitation. Conclusion In 2024, The LIGHT Foundation demonstrated broad public support and a diversified base of contributors by continuously engaging donors, volunteers, and beneficiaries through live events, digital campaigns, and creative media outreach. The Foundation's programs, partnerships, and fundraising initiatives provide direct benefit to the general public on a continuing basis, fulfilling the public support and operational requirements of Treasury Regulation §1.170A-9(f)(3). The organization operates continuously for the public good, maintains broad public support through active fundraising and program delivery, and provides tangible charitable benefit to youth, families, and educational causes on both regional and national levels. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X Youth Programs false 315779 315779 0 1359935 661993 697942 697942 Federal Income Taxes OUTSTANDING CHECKS 6631 6631 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. Puttin' for the Kids Golf Outing 34235 16919 17316 0 0 11556 8691 0 847 Rockin' at the Rite 14611 5471 9140 0 0 10048 9140 2000 9921 0 48846 22390 26456 0 0 21604 17831 2000 10768 52203 -25747 true WALKER SCOTTISH RITE CLINIC FOR CHILDHOOD LANGUAGE DISORDERS 3633 LINDELL BLVD SAINT LOUIS MO 63108 431443408 501(C)(3) 34235 GENERAL SUPPORT SCOTTISH RITE FOUNDATION OF MISSOURI 3633 LINDELL BLVD SAINT LOUIS MO 63108 436033388 501(C)(3) 10000 GENERAL SUPPORT MARYVILLE UNIVERSITY 650 MARYVILLE UNIVERSITY DR SAINT LOUIS MO 63141 430653369 501(C)(3) 8700 GENERAL SUPPORT HAVEN OF GRACE 1225 WARREN ST SAINT LOUIS MO 63106 431611181 501(C)(3) 5015 GENERAL SUPPORT 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 59868 EMPLOYEE COMPENSATION false RYAN COCKERHAM SEE PART V 76383 EMPLOYEE COMPENSATION false SABRINA COCKERHAM SEE PART V 76383 EMPLOYEE COMPENSATION false ABIGAIL COCKERHAM SEE PART V 13333 EMPLOYEE COMPENSATION false PROJECT GENESIS OFFICER/DIRECTOR HAS OVER 35% CONTROL 120409 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, ROBERT W. COCKERHAM, AND STACIA COCKERHAM. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons ROBERT COCKERHAM, STACIA 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.