Nightlight Christian Adoptions 
The information on this page was last updated 5/20/2026. If you see errors or omissions, please email: [email protected]
Summary
Our agency provides you with many paths to parenthood through our domestic, international and foster adoption programs.
Contact information
Mailing address:
Nightlight Christian Adoptions
1528 Brookhollow Drive, #100
Santa Ana, CA 92705
Website: nightlight.org
Phone: 502-423-5780
Email: [email protected]
Organization details
EIN: 952254634
CEO/President: Daniel Nehrbass
Chairman: James Light
Board size: 9
Founder:
Ruling year: 1964
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Answering God's call to care for children and families
Mission statement
Our mission is to share God's love through adoption and foster care.
Statement of faith
We believe that Jesus Christ is true God and true man, having been conceived of the Holy Spirit and born of the Virgin Mary. We believe He died on the cross a sacrifice for our sins according to the Scriptures and arose bodily from the dead, and that He ascended into heaven, where at the right hand of God He is now our Lord and Savior. We believe that the Scriptures, the Old and New Testaments, are the inspired Word of God and the final authority for all Christian faith and life.
Articles
| 5/29/2026 | Reformation Bible College Receives 'Withhold Giving' Donor Confidence Score |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Adoption/Foster Care
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 149 of 1420 | 11 of 58 |
| Fund acquisition rating | | 539 of 1420 | 16 of 58 |
| Resource allocation rating | | 451 of 1420 | 30 of 58 |
| Asset utilization rating | | 31 of 1421 | 1 of 58 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 10% | 4% | 5% | 5% | 4% | 23% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 1% | 1% | 1% | 1% | 6% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 67% | 25% | 18% | 19% | 18% | 26% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 1% | 1% | 1% | 1% | 6% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 33% | 75% | 82% | 81% | 82% | 74% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 80% | 80% | 80% | 81% | 73% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 108% | 103% | 95% | 101% | 95% |
Program output ratio Program output ratio = Program services / Total revenue | 74% | 86% | 82% | 75% | 82% | 70% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | -8% | -3% | 5% | -1% | 5% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 1% | -66% | -18% | 25% | -6% | 19% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 12% | 19% | 20% | 19% | 18% | 21% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.76 | 3.28 | 2.84 | 2.50 | 3.25 | 2.90 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.74 | 3.62 | 3.36 | 3.78 | 2.51 | 2.77 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.54 | 11.88 | 9.54 | 9.45 | 8.17 | 8.03 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 12.12 | 9.21 | 11.43 | 13.61 | 1.92 | 6.53 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.11 | 0.09 | 0.07 | 0.52 | 0.15 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.91 | 0.90 | 1.15 | 1.18 | 0.70 | 1.27 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 8% | 62% | 48% | 43% | 40% | 26% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 12% | 10% | 9% | 8% | 10% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 111% | 12% | 18% | 23% | 19% | 26% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $797,610 | $1,049,520 | $993,237 | $939,146 | $822,013 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $132,069 | $129,502 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $797,610 | $1,049,520 | $993,237 | $1,071,215 | $951,515 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $1,671,800 | $1,768,480 | $1,822,007 | $1,546,947 | $1,623,294 |
| Other long-term assets | $416,506 | $703,896 | $935,070 | $74,100 | $62,060 |
| Total long-term assets | $2,088,306 | $2,472,376 | $2,757,077 | $1,621,047 | $1,685,354 |
| Total assets | $2,885,916 | $3,521,896 | $3,750,314 | $2,692,262 | $2,636,869 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $86,579 | $91,844 | $72,968 | $193,403 | $145,741 |
| Other current liabilities | $0 | $0 | $0 | $365,800 | $0 |
| Total current liabilities | $86,579 | $91,844 | $72,968 | $559,203 | $145,741 |
| Debt | $333,610 | $353,818 | $342,836 | $216,416 | $255,338 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $1,365,933 | $1,252,348 | $1,179,939 | $289,412 | $286,374 |
| Total long-term liabilities | $1,699,543 | $1,606,166 | $1,522,775 | $505,828 | $541,712 |
| Total liabilities | $1,786,122 | $1,698,010 | $1,595,743 | $1,065,031 | $687,453 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $829,615 | $1,761,363 | $2,090,170 | $1,626,231 | $1,924,387 |
| With donor restrictions | $270,179 | $62,523 | $64,401 | $1,000 | $25,029 |
| Net assets | $1,099,794 | $1,823,886 | $2,154,571 | $1,627,231 | $1,949,416 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $2,231,406 | $1,726,217 | $1,919,247 | $1,580,882 | $2,108,767 |
| Program service revenue | $6,407,534 | $7,834,806 | $7,935,930 | $6,932,881 | $5,823,556 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $18,877 | $41,366 | $18,079 | $22,892 | $9,955 |
| Other revenue | $95,599 | $80,370 | $53,775 | $130,259 | $63,628 |
| Total other revenue | $6,522,010 | $7,956,542 | $8,007,784 | $7,086,032 | $5,897,139 |
| Total revenue | $8,753,416 | $9,682,759 | $9,927,031 | $8,666,914 | $8,005,906 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $7,544,369 | $7,967,795 | $7,484,376 | $7,089,602 | $5,571,122 |
| Management and general | $1,836,132 | $1,955,042 | $1,809,400 | $1,597,243 | $1,578,826 |
| Fundraising | $98,705 | $93,133 | $93,493 | $70,256 | $492,559 |
| Total expenses | $9,479,206 | $10,015,970 | $9,387,269 | $8,757,101 | $7,642,507 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | ($725,790) | ($333,211) | $539,762 | ($90,187) | $363,399 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($725,790) | ($333,211) | $539,762 | ($90,187) | $363,399 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 5/20/2026. To update the information below, please email: [email protected]
History
https://nightlight.org/our-history/