The Light Factory is committed to photography and film as a means of enriching lives and transforming communities.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $16K a year · 7% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $68K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$32K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$239K
Spent
$252K
To programs
67%
Net assets
$195K
By yearFY2020–FY2025
Revenue
$239K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$239K
FY2021$251K
FY2022$200K
FY2023$216K
FY2024$295K
FY2025$110K
Expenses
$252K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$252K
FY2021$262K
FY2022$250K
FY2023$237K
FY2024$275K
FY2025$130K
Net assets
$195K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$195K
FY2021$185K
FY2022$135K
FY2023$114K
FY2024$134K
FY2025$114K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $168K Management & general 28% · $69K Fundraising 6% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$52,500Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kay Tuttle’s $46K as Executive Di is at the 41st percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kay Tuttle$46,442$52,500$52,500$56,538$52,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Light Factory executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Enriches lives and transforms communities through photography and film.

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Provided by the organization

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1 program · $168K · in their own filed words · FY2019
01

Promoting photography and film as fine arts and communications media through education classes, workshops and summer camps.

$168Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$68K
See all 3 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$239K
Ln 12
Gifts and grantsLn 1h$134K
Fees for servicesLn 2g$81K
Other incomeLn 4–11$24K
Money outPt IX
$252K
Ln 25
Programscol B$168K
Managementcol C$69K
Fundraisingcol D$15K
Owns and owesPt X
$195K
net assets · Ln 32
Cash and savingsLn 1–2$193K
Total assetsLn 16$227K
LiabilitiesLn 26$32K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$134K
Fundraising eventsLn 1c$43K
Fees for servicesLn 2g$81K
Other incomeLn 4–11$24K
Total revenueLn 12$239K
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$82K
Cash and savings togetherLn 1–2$193K
Land, buildings, equipmentLn 10c$27K
Other assetsLn 15$5K
Total assetsLn 16$227K
LiabilitiesLn 26$32K
Net assetsLn 32$195K
OperationsPt I, VI
EmployeesI 56
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$176K$193K
Land, buildings, equipmentLn 10c$32K$27K
Total assetsLn 16$222K$227K
LiabilitiesLn 26$18K$32K
Net assetsLn 32$205K$195K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$27K$19K$7K
Other salaries and wagesLn 7$56K$29K$21K$7K
Payroll taxesLn 10$10K$5K$3K$1K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$19K$19K
Advertising and promotionLn 12$6K$4K$2K
Office expensesLn 13$11K$478$11K
Information technologyLn 14$9K$7K$2K
OccupancyLn 16$42K$39K$3K
TravelLn 17$978$978
Depreciation, depletion and amortizationLn 22$5K$5K$258
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$30K$30K
Total functional expensesLn 25$252K$168K$69K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $110K$130K−$21K$114K 990 PDF
FY2024 $295K$275K$20K$134K 990 PDF
FY2023 $216K$237K−$21K$114K 990 PDF
FY2022 $200K$250K−$50K$135K 990 PDF
FY2021 $251K$262K−$11K$185K 990 PDF
FY2020 Viewing $239K$252K−$13K$195K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $239,203 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $155,379$134,306
I-9 Program service revenuePrior year $103,308$80,860
I-10 Investment income$0
I-11 Other revenuePrior year $26,012$24,037
I-12 Total revenuePrior year $284,699$239,203
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $146,345$118,537
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $182,496$133,516
I-18 Total expensesPrior year $328,841$252,053
I-19 Revenue less expensesPrior year −$44,142−$12,850
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $239,203 across 8 lines filed
VIII-1b Membership dues$14,380
VIII-1c Fundraising events$42,732
VIII-1f All other contributions, gifts and grants$77,194
VIII-1h Total contributions, gifts and grants$134,306
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $80,860$80,860
VIII-8 Net income from fundraising events$23,977
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $60$60
VIII-12 Total revenueRelated to mission $80,920$239,203
Part IX · Statement of functional expenses $252,053 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $26,775 · Management $18,900 · Fundraising $6,825$52,500
IX-7 Other salaries and wagesPrograms $28,945 · Management $20,563 · Fundraising $6,875$56,383
IX-10 Payroll taxesPrograms $4,924 · Management $3,475 · Fundraising $1,255$9,654
IX-11c Accounting feesManagement $7,587$7,587
IX-11g Other fees for servicesPrograms $18,583$18,583
IX-12 Advertising and promotionPrograms $4,025 · Management $1,725$5,750
IX-13 Office expensesPrograms $478 · Management $10,801$11,279
IX-14 Information technologyPrograms $6,559 · Management $2,009$8,568
IX-16 OccupancyPrograms $39,293 · Management $3,061$42,354
IX-17 TravelManagement $978$978
IX-22 Depreciation, depletion and amortizationPrograms $4,889 · Management $258$5,147
IX-23 InsurancePrograms $3,467$3,467
IX-24 Other expenses (24a–d)Programs $29,803$29,803
IX-25 Total functional expensesPrograms $167,741 · Management $69,357 · Fundraising $14,955$252,053
Part X · Balance sheet $226,787 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $90,061$111,336
X-2 Savings and temporary cash investmentsStart of year $86,353$82,114
X-4 Accounts receivableStart of year $3,304$2,212
X-10c Land, buildings and equipment, netStart of year $31,771$26,624
X-15 Other assetsStart of year $4,501$4,501
X-16 Total assetsStart of year $222,490$226,787
X-17 Accounts payable and accrued expensesStart of year $5,185$4,460
X-26 Total liabilitiesStart of year $17,873$31,570
X-27 Net assets without donor restrictionsStart of year $118,264$103,103
X-28 Net assets with donor restrictionsStart of year $86,353$92,114
X-32 Total net assets or fund balancesStart of year $204,617$195,217
X-33 Total liabilities and net assetsStart of year $222,490$226,787
Part XI · Reconciliation of net assets $195,217 net assets at year end
XI-1 Total revenue$239,203
XI-2 Total expenses$252,053
XI-3 Revenue less expenses−$12,850
XI-4 Net assets at start of year$204,617
XI-5 Net unrealized gains (losses) on investments$73
XI-8 Prior period adjustments$3,377
XI-10 Net assets at end of year$195,217

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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