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Rays of Light Where Special Childre

EIN 27-0491613 · Dallas, TX

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

RAYS OF LIGHT IS DEDICATED TO PROVIDING FREE, QUALITY RESPITE CARE TO FAMILIES WITH CHILDREN WITH SPECIAL NEEDS AND THEIR SIBLINGS IN THE DALLAS METROPOLITAN AREA. TOGETHER WITH OUR VOLUNTEERS, WE STRIVE TO PROVIDE SUPPORT AND RELIEF TO THE FAMILIES THROUGH OUR RESPITE CARE PROGRAM CALLED NIGHT LIGHTS. RAYS OF LIGHT EDUCATES AND INFORMS THE LOCAL COMMUNITY ABOUT THE NEEDS AND ACHIEVEMENTS OF SPECIAL CHILDREN.

Income
$297,767
Spending
$258,096
Spent on programs
73%
Reserves
6.1 months of spending
Largest source of income
donations and private grants, 93%
Employees
4
Volunteers
400
Highest pay
$293,032, ceo/director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 6.1 months of spending.

  • Debt

    16 of 20

    It owes 18% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 13% of income.

  • Income trend

    15 of 15

    Income rose 45% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 13 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    10 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $187,609 spent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

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Worth knowing.

    Not individually listed by the IRS as eligible, which is usual for churches. The master file records contributions to it as deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1974.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.