{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/lights-up-ministries-inc-061603401",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "061603401",
  "name": "Lights Up Ministries Inc",
  "city": "Sioux Falls",
  "state": "SD",
  "name_irs": "LIGHTS UP MINISTRIES INC",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "15",
   "ruling_month": "2002-05",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "13",
   "affiliation_code": "3",
   "organization_code": "1",
   "group_exemption": false
  },
  "focus": {
   "ntee": "X99",
   "group": "X",
   "label": "Other religion",
   "group_label": "Religion"
  },
  "fiscal_year_end_month": 12,
  "latest_return": {
   "period": "2025-12",
   "fy": 2025,
   "revenue": 208228,
   "assets": 109986,
   "income": 224223,
   "revenue_band": "50k_500k"
  },
  "required_form": {
   "form": "none",
   "basis": "filing_code"
  },
  "clock": {
   "basis": "not_required",
   "through": {
    "period": "2025-12",
    "source": "master_file"
   },
   "returns": [],
   "revocation": {
    "state": "unknown",
    "years_not_on_file": null
   }
  },
  "peers": {
   "group": "SD:X:50k_500k",
   "level": "state",
   "size_class": "50k_500k",
   "position": "ranked",
   "percentile": 73,
   "assets_weeks": 27.5,
   "age": "older"
  },
  "filings": [
   {
    "period": "2025-12",
    "fy": 2025,
    "form": "990",
    "record_date": "2026-05-14",
    "due": "2026-05-15",
    "extended": "2026-11-16",
    "timing": "by_due",
    "object_id": "202601349349307050",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2024-12",
    "fy": 2024,
    "form": "990",
    "record_date": "2025-05-12",
    "due": "2025-05-15",
    "extended": "2025-11-17",
    "timing": "by_due",
    "object_id": "202531329349305513",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-12",
    "fy": 2023,
    "form": "990",
    "record_date": "2024-06-14",
    "due": "2024-05-15",
    "extended": "2024-11-15",
    "timing": "after_due_in_window",
    "object_id": "202441669349300729",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-12",
    "fy": 2022,
    "form": "990",
    "record_date": "2023-06-30",
    "due": "2023-05-15",
    "extended": "2023-11-15",
    "timing": "after_due_in_window",
    "object_id": "202321819349300307",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2021-12",
    "fy": 2021,
    "form": "990-EZ",
    "record_date": "2022-04-05",
    "due": "2022-05-16",
    "extended": "2022-11-15",
    "timing": "by_due",
    "object_id": "202240959349200544",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": false
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "SD:X:50k_500k",
  "level": "state",
  "size_class": "50k_500k",
  "n": 47,
  "revenue": {
   "p10": 60598,
   "p25": 89381,
   "p50": 136529,
   "p75": 218846,
   "p90": 332642,
   "min": 53598,
   "max": 447663
  },
  "ruling_year": {
   "p25": 2006,
   "p50": 2013,
   "p75": 2019
  },
  "assets_weeks": {
   "p25": 16.9,
   "p50": 33.1,
   "p75": 71.2
  }
 },
 "state_rule": {
  "registration": "none",
  "agency": "Division of Consumer Protection, South Dakota Office of the Attorney General",
  "url": "https://consumer.sd.gov/fastfacts/charity.aspx",
  "renewal": null,
  "extension": null,
  "confidence": "high"
 },
 "claimed": null
}