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First Light Inc

EIN 63-1197189 · Birmingham, AL

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

LegitimacyPassesRegistration and standingFinancial healthStrong90 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OFFER THOSE EXPERIENCING HOMELESSNESS STABLE EMERGENCY SHELTER, ACCESS TO HOUSING PROGRAMS, AND THE RESOURCES FOR THEM TO ACHIEVE THEIR FULL POTENTIAL.

Income
$3.8 million
Spending
$2.5 million
Spent on programs
85%
Reserves
26.8 months of spending
Largest source of income
donations and private grants, 52%
Employees
20
Volunteers
0
Highest pay
$109,113, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 90 out of 100. Higher than 78% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 26.8 months of spending.

  • Debt

    20 of 20

    It owes 4% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 36% of income.

  • Income trend

    5 of 15

    Income fell 21% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 48% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    21 of 22 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

    0 of 10

    Did not give 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 June 30, 2025, 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 (2)
  1. $1.1 million spent. PERMANENT SUPPORTIVE HOUSING: FIRST LIGHT OFFERS 3 HUD-FUNDED PERMANENT SUPPORTIVE HOUSING FOR PERSONS WHO HAVE A DISABILITY AND ARE CHRONICALLY HOMELESS. THESE PROGRAMS ARE STAFFED WITH SOCIAL WORKERS WHO HELP CLIENTS NAVIGATE THE MEDICAL AND MENTAL HEALTH SYSTEM, HELP SECURE INCOME OR VOLUNTEER OPPORTUNITIES AND PROVIDE ONGOING CASE MANAGEMENT SERVICES IN THE CLIENTS' HOME. ONE OF THESE HOUSING PROGRAMS PROVIDES, SHORT TERM RENTAL ASSISTANCE AND SERVICES. THE GOAL IS TO HELP PEOPLE OBTAIN HOUSING QUICKLY, INCREASE SELF-SUFFICIENCY, AND STAY HOUSED. BY CONNECTING PEOPLE WITH A HOME, THEY ARE IN A BETTER POSITION TO ADDRESS OTHER CHALLENGES THAT MAY HAVE LED TO THEIR HOMELESSNESS, SUCH AS OBTAINING EMPLOYMENT OR ADDRESSING SUBSTANCE ABUSE ISSUES.
  2. $1.0 million spent. EMERGENCY SHELTER: THE EMERGENCY SHELTER CAN PROVIDE SHELTER TO 38 HOMELESS WOMEN AND WOMEN WITH CHILDREN. FIRST LIGHT PROVIDES MEALS DAILY, CASE MANAGEMENT SERVICES, AND A WEALTH OF RESOURCES TO ASSIST GUESTS AS THEY AIM TO RE-ESTABLISH THEMSELVES IN THE COMMUNITY. FIRST LIGHT'S INTENSIVE INDIVIDUALIZED CARE PLANNING AND COMPREHENSIVE, HOLISTIC SERVICES ADDRESS A WIDE RANGE OF NEEDS.FIRST LIGHT COLLABORATES WITH OTHER HOMELESS SERVICE PROVIDERS TO PLACE GUESTS IN APPROPRIATE HOUSING SITUATIONS UPON LEAVING THE SHELTER. THE AGENCY ALSO IMPLEMENTED NEW PROGRAMS TO ADDRESS MEDICAL AND MENTAL HEALTH CARE ON SITE FOR PARTICIPANT, INCREASED JOB READINESS PROGRAMS WHICH HELPED SHELTER AND HOUSED GUEST DEVELOP RESUMES AND SEEK EMPLOYMENT OPPORTUNITIES IT IS FIRST LIGHT'S PROGRAM GOAL TO OPEN CHANNELS OF COMMUNICATION AND TO PROVIDE OPPORTUNITIES FOR PERSONAL GROWTH, SELF-DISCOVERY AND SELF-IMPROVEMENT THROUGH GROUP THERAPY, LIFE SKILLS THERAPY, AND COUNSELING. EDUCATIONAL AND ENTERTAINMENT PROGRAMS INCREASED, INCLUDING BIBLE STUDIES LED BY COMMUNITY VOLUNTEERS FOR GUESTS WHO CHOOSE TO PARTICIPATE.

Source: Form 990 for the year ending June 30, 2025, 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? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, 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 June 2025.

    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 April 1998.

    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.