Civic Intelligence

Light Work Visual Studies Inc.

990 • Fiscal year 2023 • EIN 23-7385641

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 28, 2024

Organization ProfileWWW.LIGHTWORK.ORG
316 Waverly AvenueSyracuse, NY 13210

(315) 443-1300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$2,424,633

Down $38,728 (-1.6%) from 2022

Net Assets

Down

$2,408,540

Down $33,817 (-1.4%) from 2022

Liabilities

Down

$16,093

Down $4,911 (-23%) from 2022

Revenue And Expenses

Revenue

Up

$435,960

Up $36,696 (+9.2%) from 2022

Expenses

Up

$429,453

Up $37,225 (+9.5%) from 2022

Net Income

Down

$6,507

Down $529 (-7.5%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $876,678Liabilities 2011: $496,229Net Assets 2011: $380,4492011Assets 2012: $898,505Liabilities 2012: $516,794Net Assets 2012: $381,7112012Assets 2013: $860,743Liabilities 2013: $403,821Net Assets 2013: $456,9222013Assets 2015: $804,812Liabilities 2015: $127,165Net Assets 2015: $677,6472015Assets 2016: $874,213Liabilities 2016: $131,705Net Assets 2016: $742,5082016Assets 2017: $868,876Liabilities 2017: $85,347Net Assets 2017: $783,5292017Assets 2018: $942,105Liabilities 2018: $123,075Net Assets 2018: $819,0302018Assets 2019: $1,026,139Liabilities 2019: $79,071Net Assets 2019: $947,0682019Assets 2020: $2,024,000Liabilities 2020: $150,868Net Assets 2020: $1,873,1322020Assets 2021: $2,493,566Liabilities 2021: $21,980Net Assets 2021: $2,471,5862021Assets 2022: $2,463,361Liabilities 2022: $21,004Net Assets 2022: $2,442,3572022Assets 2023: $2,424,633Liabilities 2023: $16,093Net Assets 2023: $2,408,5402023Assets 2025: $2,945,491Liabilities 2025: $13,520Net Assets 2025: $2,931,9712025

Highlighted filing

2023

Assets$2,424,633
Liabilities$16,093
Net Assets$2,408,540
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $409,0172011Expenses 2012: $413,3722012Expenses 2013: $368,7232013Revenue 2015: $508,055Expenses 2015: $518,949Net Income 2015: -$10,8942015Revenue 2016: $440,162Expenses 2016: $375,301Net Income 2016: $64,8612016Revenue 2017: $417,027Expenses 2017: $376,006Net Income 2017: $41,0212017Revenue 2018: $469,429Expenses 2018: $433,928Net Income 2018: $35,5012018Revenue 2019: $583,314Expenses 2019: $455,276Net Income 2019: $128,0382019Revenue 2020: $561,849Expenses 2020: $459,873Net Income 2020: $101,9762020Revenue 2021: $761,658Expenses 2021: $482,250Net Income 2021: $279,4082021Revenue 2022: $399,264Expenses 2022: $392,228Net Income 2022: $7,0362022Revenue 2023: $435,960Expenses 2023: $429,453Net Income 2023: $6,5072023Revenue 2025: $460,636Expenses 2025: $496,495Net Income 2025: -$35,8592025

Highlighted filing

2023

Revenue$435,960
Expenses$429,453
Net Income$6,507
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 28, 2024
Return Version
2022v5.0
Gross Receipts
$440,783
Mission and Program Overview

Mission

To encourage growth and appreciation of photographic and other visual media.

Artist operated photography center to encourage the growth and appreciation of photographic and other visual media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,291,525$1,283,968▼ $7,557
Savings and Temporary Cash Investments$842,948$677,625▼ $165,323
Cash and Non-Interest-Bearing Accounts$164,781$323,582▲ $158,801
Investments in Publicly Traded Securities$134,455$101,688▼ $32,767
Land, Buildings, and Equipment, Net$29,652$27,181▼ $2,471
Prepaid Expenses and Deferred Charges-$10,589-
Total Assets$2,463,361$2,424,633▼ $38,728
Liabilities
Deferred Revenue$14,013$8,904▼ $5,109
Accounts Payable and Accrued Expenses$6,991$7,189▲ $198
Total Liabilities$21,004$16,093▼ $4,911
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,458,231$1,417,907▼ $40,324
Net Assets Without Donor Restrictions$984,126$990,633▲ $6,507
Total Net Assets Fund Balance$2,442,357$2,408,540▼ $33,817
Total Liabilities and Net Assets / Fund Balance$2,463,361$2,424,633▼ $38,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,181$46,937$74,118
Other Securities$161,676--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,425,980-▼ $40,324-$1,385,656
2021$1,462,245-▼ $36,265-$1,425,980
2020$1,020,546-▲ $441,699-$1,462,245
2019$407,420-▲ $613,126-$1,020,546
2018$331,900-▲ $75,520-$407,420
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christine ElfmanChair
Emily ReynoldsVice Chair
Andrew SalutiBoard Member
Glen LewisBoard Member
Marilu Lopez FrettsBoard Member
Sarah ScaleseBoard Member
Daniel BoardmanExecutive Director
Christina LimpertSecretary
Ellen DegraffenreidSecretary
Roberta JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$322,507
Program Service Revenue
$42,958
Investment Income
$50,431
Other Revenue
$20,064
All Other Contributions
$231,507
Change in Net Assets
$6,507

Audited Revenue Reconciliation

Revenue per Audited Statements
$435,960
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-40,324
Total Revenue per Audited Statements
$395,636
Total Revenue per Form 990
$435,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$429,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$70,070--$70,070
Office Expenses$33,549--$33,549
Fees for Services Accounting-$18,460-$18,460
Travel$15,832--$15,832
Advertising$7,736--$7,736
Other Expenses$4,368--$4,368
Depreciation Depletion$2,471--$2,471
Total Functional Expenses$410,993$18,460$0$429,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$429,453
Total Expenses per Audited Statements$429,453
Total Expenses per Form 990$429,453
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The organization has no committees”

Form 990, Part VI, Section B, Line 11B

“The executive director reviews the 990 with the board of directors prior to filing of the return.”

Form 990, Part VI, Section C, Line 19

“The organization's governing document and financial statements are available to the public at their offices upon request.”

Filing and Contact Details

Filer

Filer Name
Light Work Visual Studies Inc
EIN
23-7385641
Phone
3154431300
Address
316 WAVERLY AVENUE, SYRACUSE, NY 13210

Signing Officer

Name
Daniel Boardman
Title
Executive Director
Phone
3154431300
Signed
2024-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Boardman
Formed
1973
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Grossman St Amour Cpas Pllc
Address
110 WEST FAYETTE STREET SUITE 900, SYRACUSE, NY 13202
Preparer
Christina R Ondrako CPA
Phone
3154241120
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees for service: program service expenses 70,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 70,070.”

Financial Statement Notes

PART III, LINE 1A:

“The collection is made up of photographs that are held for education, research, and curatorial purposes. Each photograph is catalogued, preserved, and activities verifying their existence and assessing their condition are performed routinely. The collection is a permanent collection and works are held in perpetuity. Works of art are not capitalized and carried on the statement of financial position. The photographs are added to the collection only through gifts made by artists who participate in light work's artist in residence program. Manangement does not place a value on the photographs and believes this policy is preferable because the works are held for public interest, public exhibition, education, and/or research, rather than financial gain, and therefore should not be included in the statement of financial position.”

PART III, LINE 4:

“The works of art consist of more than 4,000 photographs. Light work provides exhibitions and lectures. These works of art serve diverse audiences by advancing the appreciation, understanding and enjoyment of the arts.”

PART X, LINE 2:

“Light work complies with fasb asc sub-topic 740-19, income taxes, which requires that a tax position be recognized or derecognized based on a more likely than not threshold. This applies to positions taken or expected to be taken in a tax return including maintaining tax-exempt status. Light work believes its financial statements do not include any uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of and for the year ended june 30,2023. It is light work's policy to recognize any interest and penalties in general and administrative expenses.”

Raw XML AppendixShowing 400 of 500 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06991
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07189
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ARTIST OPERATED PHOTOGRAPHY CENTER TO ENCOURAGE THE GROWTH AND APPRECIATION OF PHOTOGRAPHIC AND OTHER VISUAL MEDIA.
IRS990/AdvertisingGrp/ProgramServicesAmt07736
IRS990/AdvertisingGrp/TotalAmt07736
IRS990/AllOtherContributionsAmt0231507
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DANIEL BOARDMAN
IRS990/BooksInCareOfDetail/PhoneNum03154431300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0316 WAVERLY AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SYRACUSE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd013210
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0164781
IRS990/CashNonInterestBearingGrp/EOYAmt0323582
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd01
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt04823
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0322507
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt050431
IRS990/CYOtherExpensesAmt0429453
IRS990/CYOtherRevenueAmt020064
IRS990/CYProgramServiceRevenueAmt042958
IRS990/CYRevenuesLessExpensesAmt06507
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0429453
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0435960
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt014013
IRS990/DeferredRevenueGrp/EOYAmt08904
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02471
IRS990/DepreciationDepletionGrp/TotalAmt02471
IRS990/Desc0EXEMPT PURPOSE IS AN ARTIST OPERATED PHOTOGRAPHY CENTER,TO ENCOURAGE GROWTH AND APPRECIATION OF PHOTOGRAPHIC AND OTHER VISUAL MEDIA. SEVERAL EXHIBITS AND PUBLICATIONS ARE PRODUCED.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01458231
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01417907
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0410993
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018460
IRS990/FeesForServicesAccountingGrp/TotalAmt018460
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt070070
IRS990/FeesForServicesOtherGrp/TotalAmt070070
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRISTINE ELFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1GLEN LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERTA JONES
IRS990/Form990PartVIISectionAGrp/PersonNm3EMILY REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm4MARILU LOPEZ FRETTS
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRISTINA LIMPERT
IRS990/Form990PartVIISectionAGrp/PersonNm6ANDREW SALUTI
IRS990/Form990PartVIISectionAGrp/PersonNm7ELLEN DEGRAFFENREID
IRS990/Form990PartVIISectionAGrp/PersonNm8SARAH SCALESE
IRS990/Form990PartVIISectionAGrp/PersonNm9DANIEL BOARDMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt091000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0440783
IRS990/GrossSalesOfInventoryAmt024303
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt050431
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050431
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01291525
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01283968
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0134455
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0101688
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt046937
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029652
IRS990/LandBldgEquipBasisNetGrp/EOYAmt027181
IRS990/LandBldgEquipCostOrOtherBssAmt074118
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENCOURAGE GROWTH AND APPRECIATION OF PHOTOGRAPHIC AND OTHER VISUAL MEDIA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02442357
IRS990/NetAssetsOrFundBalancesEOYAmt02408540
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt019480
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt019480
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-40324
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0984126
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0990633
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt033549
IRS990/OfficeExpensesGrp/TotalAmt033549
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ARTIST FEES & EXPENSE
IRS990/OtherExpensesGrp/Desc1PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/Desc3EXHIBITIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0143569
IRS990/OtherExpensesGrp/ProgramServicesAmt190034
IRS990/OtherExpensesGrp/ProgramServicesAmt243364
IRS990/OtherExpensesGrp/ProgramServicesAmt34368
IRS990/OtherExpensesGrp/TotalAmt0143569
IRS990/OtherExpensesGrp/TotalAmt190034
IRS990/OtherExpensesGrp/TotalAmt243364
IRS990/OtherExpensesGrp/TotalAmt34368
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0584
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0584
IRS990/OtherRevenueTotalAmt0584
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010589
IRS990/PrincipalOfficerNm0DANIEL BOARDMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTACT SHEET SUBSCRIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt042958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042958
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0246935
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt034206
IRS990/PYOtherExpensesAmt0389728
IRS990/PYOtherRevenueAmt0501
IRS990/PYProgramServiceRevenueAmt0117622
IRS990/PYRevenuesLessExpensesAmt07036
IRS990/PYSalariesCompEmpBnftPaidAmt02500
IRS990/PYTotalExpensesAmt0392228
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0399264
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt06507
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt063022
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0842948
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0677625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0322507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0246935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0594090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0383885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0342399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01889816
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt050431
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt034206
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt036974
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt033624
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0189318
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0537723
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0584
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0501
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011948
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010164
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06991
IRS990ScheduleA/OtherIncome170Grp/TotalAmt030188
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89590
IRS990ScheduleA/PublicSupportPY170Pct00.90350
IRS990ScheduleA/PublicSupportTotal170Amt01889816
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0322507
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0246935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0594090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0383885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0342399
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01889816
IRS990ScheduleA/TotalSupportAmt02109322
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt027181
IRS990ScheduleD/BuildingsGrp/DepreciationAmt046937
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt074118
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01425980
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01385656
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-40324
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01462245
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01425980
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-36265
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01020546
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01462245
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0441699
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0407420
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01020546
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0613126
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0331900
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0407420
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt075520
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0429453
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-40324
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0250632
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1175031
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2174977
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3198624
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt4323028
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt5161676
IRS990ScheduleD/OtherSecuritiesGrp/Desc01800 SH KIMBERLY CLARK
IRS990ScheduleD/OtherSecuritiesGrp/Desc11327 SH TARGET
IRS990ScheduleD/OtherSecuritiesGrp/Desc21605 SH ABBOTT LABS
IRS990ScheduleD/OtherSecuritiesGrp/Desc31200 SH J&J
IRS990ScheduleD/OtherSecuritiesGrp/Desc4600 SH COSTCO
IRS990ScheduleD/OtherSecuritiesGrp/Desc51200 SH ABBVIE
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.23950
IRS990ScheduleD/RevenueNotReportedAmt0-40324
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0435960
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COLLECTION IS MADE UP OF PHOTOGRAPHS THAT ARE HELD FOR EDUCATION, RESEARCH, AND CURATORIAL PURPOSES. EACH PHOTOGRAPH IS CATALOGUED, PRESERVED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED ROUTINELY. THE COLLECTION IS A PERMANENT COLLECTION AND WORKS ARE HELD IN PERPETUITY. WORKS OF ART ARE NOT CAPITALIZED AND CARRIED ON THE STATEMENT OF FINANCIAL POSITION. THE PHOTOGRAPHS ARE ADDED TO THE COLLECTION ONLY THROUGH GIFTS MADE BY ARTISTS WHO PARTICIPATE IN LIGHT WORK'S ARTIST IN RESIDENCE PROGRAM. MANANGEMENT DOES NOT PLACE A VALUE ON THE PHOTOGRAPHS AND BELIEVES THIS POLICY IS PREFERABLE BECAUSE THE WORKS ARE HELD FOR PUBLIC INTEREST, PUBLIC EXHIBITION, EDUCATION, AND/OR RESEARCH, RATHER THAN FINANCIAL GAIN, AND THEREFORE SHOULD NOT BE INCLUDED IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE WORKS OF ART CONSIST OF MORE THAN 4,000 PHOTOGRAPHS. LIGHT WORK PROVIDES EXHIBITIONS AND LECTURES. THESE WORKS OF ART SERVE DIVERSE AUDIENCES BY ADVANCING THE APPRECIATION, UNDERSTANDING AND ENJOYMENT OF THE ARTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LIGHT WORK COMPLIES WITH FASB ASC SUB-TOPIC 740-19, INCOME TAXES, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE LIKELY THAN NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN INCLUDING MAINTAINING TAX-EXEMPT STATUS. LIGHT WORK BELIEVES ITS FINANCIAL STATEMENTS DO NOT INCLUDE ANY UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED JUNE 30,2023. IT IS LIGHT WORK'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.76050
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027181
IRS990ScheduleD/TotalBookValueSecuritiesAmt01283968
IRS990ScheduleD/TotalExpensesPerForm990Amt0429453
IRS990ScheduleD/TotalRevenuePerForm990Amt0435960
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0395636
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0429453
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR REVIEWS THE 990 WITH THE BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENT AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THEIR OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 70,070. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,070.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SYRACUSE UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0150532081
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0900 S CROUSE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SYRACUSE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd013244

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,424,633
Liabilities
$16,093
Net assets
$2,408,540
Revenue
$435,960
Expenses
$429,453
Net income
$6,507
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.01$2.93$0.46$0.50$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.02$2.41$0.44$0.43$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.02$2.44$0.40$0.39$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.02$2.47$0.76$0.48$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.15$1.87$0.56$0.46$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.08$0.95$0.58$0.46$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.12$0.82$0.47$0.43$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.09$0.78$0.42$0.38$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.13$0.74$0.44$0.38$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.13$0.68$0.51$0.52$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.40$0.46$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.52$0.38$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.50$0.38$0.41