STRATEGY STUDIO / PUBLIC DATA EXPLORER

TOWER LIGHTS CHARITIES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
TOWER LIGHTS CHARITIES INC (EIN 81-1892002)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202443209349316464
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T14:55:50-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920185974PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jerry N Little Jr CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1677 Main StreetAddressLine1Txt
CitySuwaneeCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30024ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN811892002EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Tower Lights Charities IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTOWEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12161 Piedmont Road NEAddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJerry N Little JRPersonNm
Person TitleDirectorPersonTitleTxt
Phone7704583272PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJerry N Little JrPreparerPersonNm
PTINP00171912PTIN
Phone7709327788PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMichael H GreenbaumPrincipalOfficerNm
Gross Receipts$288,003GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresstowerlights.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTower Lights Charities mission is to provide relief to the poor and needy. Tower Lights hosts an annual fundraising event to raise money.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$450,909PYContributionsGrantsAmt
CY Contributions Grants$30,725CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$214,011CYOtherRevenueAmt
PY Total Revenue$450,909PYTotalRevenueAmt
CY Total Revenue$244,736CYTotalRevenueAmt
PY Grants And Similar Paid$143,604PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$138,585CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$203,331PYOtherExpensesAmt
CY Other Expenses$1,581CYOtherExpensesAmt
PY Total Expenses$346,935PYTotalExpensesAmt
CY Total Expenses$140,166CYTotalExpensesAmt
PY Revenues Less Expenses$103,974PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$104,570CYRevenuesLessExpensesAmt
Total Assets BOY$254,241TotalAssetsBOYAmt
Total Assets EOY$375,124TotalAssetsEOYAmt
Total Liabilities BOY$35,695TotalLiabilitiesBOYAmt
Total Liabilities EOY$52,008TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$218,546NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$323,116NetAssetsOrFundBalancesEOYAmt
MissionTower Lights Charities mission is to provide relief to the poor and needy. Tower Lights hosts an annual fundraising event to raise money.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$139,782ExpenseAmt
Revenue$257,278RevenueAmt
DescTower Lights hosted a succesful fundraising event, including a silent auction and various activities and entertainment.Desc
Total Program Service Expenses$139,782TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJerry N Little Jr CPAPersonNm
Phone4048810902PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1677 Main StreetAddressLine1Txt
CitySuwaneeCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300241718ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Jonathan Weintraub
Director0.000.00Yes (X)$0$0$0
David Greenbaum
Director0.000.00Yes (X)$0$0$0Yes (X)
Jerry N Little Jr
Director0.000.00$0$0$0Yes (X)
Michael H Greenbaum
Director2.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$30,725AllOtherContributionsAmt
Total Contributions$30,725TotalContributionsAmt
Fundraising Gross Income$257,278FundraisingGrossIncomeAmt
Fundraising Direct Expenses$43,267FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$214,011TotalRevenueColumnAmt
Exclusion$214,011ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$244,736TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$214,011ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$138,585TotalAmt
Program Services$138,585ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$144TotalAmt
Management And General$144ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Bank charges$240$240
Uniforms$927$927
Meals$270$270

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$140,166TotalAmt
Program Services$139,782ProgramServicesAmt
Management And General$384ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$248,851BOYAmt
EOY$375,124EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,390BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$254,241BOYAmt
EOY$375,124EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$35,695BOYAmt
EOY$52,008EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$35,695BOYAmt
EOY$52,008EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$218,546BOYAmt
EOY$323,116EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$218,546BOYAmt
EOY$323,116EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,241BOYAmt
EOY$375,124EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$104,570ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,606CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,564CurrentTaxYearMinus1YearAmt
Current Tax Year$30,725CurrentTaxYearAmt
Total$372,283TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,606CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,564CurrentTaxYearMinus1YearAmt
Current Tax Year$30,725CurrentTaxYearAmt
Total$372,283TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,888CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,822CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$95,822CurrentTaxYearMinus1YearAmt
Total$135,282TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,888CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,822CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$95,822CurrentTaxYearMinus1YearAmt
Total$135,282TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$237,001PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,606CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,564CurrentTaxYearMinus1YearAmt
Current Tax Year$30,725CurrentTaxYearAmt
Total$372,283TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.63660PublicSupportCY509Pct
Public Support PY5090.60300PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AuctionEvent1Nm

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmt
Camp Twin Lakes
1100 Spring StAtlantaGA30309$135,020
Interfaith Outreach Home
Buford HwyAtlantaGA30340$100,000
LaAmistead
3434 Roswell RdAtlantaGA30305$20,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2Two of the board members are a father and his son.
Form 990 governing body review Part VI line 11The Board reviewed the Form 990 prior to filing.
Conflict of interest policy compliance Part VI line 12cThe Board discusses and reviews its conflict of interest policies.
CEO executive director top management comp Part VI line 15aThis organization has no paid employees.
Other officer or key employee compensation Part VI line 15bThere are no paid employees.
Governing documents etc available to public Part VI line 19The tax return is available at the offices of the nonprofit.