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.
76¢ 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

FY2023 · 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.9 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
$4K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$216K
+8% vs prior year
Spent
$237K
To programs
76%
Net assets
$114K
By yearFY2020–FY2025
Revenue
$216K
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$239K
FY2021$251K
FY2022$200K
FY2023$216K
FY2024$295K
FY2025$110K
Expenses
$237K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$252K
FY2021$262K
FY2022$250K
FY2023$237K
FY2024$275K
FY2025$130K
Net assets
$114K
FY2023▼ -16%
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 FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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

76 cents of each dollar spent went to programs.

Program services 76% · $181K Management & general 21% · $50K Fundraising 3% · $6K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$52,500Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$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 · $181K · in their own filed words · FY2022
01

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

$181Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$216K
Ln 12
Gifts and grantsLn 1h$134K
Fees for servicesLn 2g$72K
Other incomeLn 4–11$8K
Money outPt IX
$237K
Ln 25
Programscol B$181K
Managementcol C$50K
Fundraisingcol D$6K
Owns and owesPt X
$114K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$118K
LiabilitiesLn 26$4K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$134K
Fees for servicesLn 2g$72K
Investment incomeLn 3$3K
Other incomeLn 4–11$8K
Total revenueLn 12$216K
Assets in detailPt X, end of year
CashLn 1$10K
SavingsLn 2$87K
Cash and savings togetherLn 1–2$96K
Land, buildings, equipmentLn 10c$17K
Other assetsLn 15$5K
Total assetsLn 16$118K
LiabilitiesLn 26$4K
Net assetsLn 32$114K
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 FY23End FY23
Cash and savingsLn 1–2$114K$96K
Land, buildings, equipmentLn 10c$21K$17K
Total assetsLn 16$147K$118K
LiabilitiesLn 26$12K$4K
Net assetsLn 32$135K$114K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$39K$10K$3K
Other salaries and wagesLn 7$66K$50K$13K$3K
Payroll taxesLn 10$10K$8K$2K$501
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$19K$16K$2K
Advertising and promotionLn 12$2K$2K$692
Office expensesLn 13$8K$6K$2K
Information technologyLn 14$7K$4K$4K
OccupancyLn 16$13K$9K$4K
TravelLn 17$177$177
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$9K$4K$5K
Other expenses (24a–d)Ln 24$40K$40K
Total functional expensesLn 25$237K$181K$50K$6K

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $216,448 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $175,454$133,559
I-9 Program service revenuePrior year $39,363$71,893
I-10 Investment incomePrior year −$18,315$2,642
I-11 Other revenuePrior year $3,877$8,354
I-12 Total revenuePrior year $200,379$216,448
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $128,036$128,812
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,850$108,648
I-18 Total expensesPrior year $249,886$237,460
I-19 Revenue less expensesPrior year −$49,507−$21,012
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $216,448 across 8 lines filed
VIII-1b Membership dues$13,560
VIII-1f All other contributions, gifts and grants$119,999
VIII-1h Total contributions, gifts and grants$133,559
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $71,893$71,893
VIII-3 Investment incomeExcluded from tax $2,642$2,642
VIII-8 Net income from fundraising events$6,763
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,591$1,591
VIII-12 Total revenueRelated to mission $73,484 · Excluded from tax $2,642$216,448
Part IX · Statement of functional expenses $237,460 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,375 · Management $10,500 · Fundraising $2,625$52,500
IX-7 Other salaries and wagesPrograms $49,709 · Management $13,256 · Fundraising $3,313$66,278
IX-10 Payroll taxesPrograms $7,526 · Management $2,007 · Fundraising $501$10,034
IX-11c Accounting feesManagement $5,767$5,767
IX-11g Other fees for servicesPrograms $16,499 · Management $2,305$18,804
IX-12 Advertising and promotionPrograms $1,616 · Management $692$2,308
IX-13 Office expensesPrograms $5,626 · Management $2,372$7,998
IX-14 Information technologyPrograms $3,539 · Management $3,888$7,427
IX-16 OccupancyPrograms $9,333 · Management $4,000$13,333
IX-17 TravelPrograms $177$177
IX-22 Depreciation, depletion and amortizationPrograms $3,393$3,393
IX-23 InsurancePrograms $4,058 · Management $5,321$9,379
IX-24 Other expenses (24a–d)Programs $40,062$40,062
IX-25 Total functional expensesPrograms $180,913 · Management $50,108 · Fundraising $6,439$237,460
Part X · Balance sheet $118,128 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $29,884$9,527
X-2 Savings and temporary cash investmentsStart of year $84,209$86,851
X-10c Land, buildings and equipment, netStart of year $20,642$17,249
X-15 Other assetsStart of year $4,501$4,501
X-16 Total assetsStart of year $147,353$118,128
X-17 Accounts payable and accrued expensesStart of year $5,697$3,459
X-19 Deferred revenueStart of year $6,572$597
X-26 Total liabilitiesStart of year $12,269$4,056
X-27 Net assets without donor restrictionsStart of year $39,976$114,072
X-32 Total net assets or fund balancesStart of year $135,084$114,072
X-33 Total liabilities and net assetsStart of year $147,353$118,128
Part XI · Reconciliation of net assets $114,072 net assets at year end
XI-1 Total revenue$216,448
XI-2 Total expenses$237,460
XI-3 Revenue less expenses−$21,012
XI-4 Net assets at start of year$135,084
XI-10 Net assets at end of year$114,072

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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