Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2025 • EIN 23-7385641
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
36th percentile
Higher debt load relative to revenue than 36% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$2,945,491
Up $482,130 (+20%) from 2022
Net Assets
Up$2,931,971
Up $489,614 (+20%) from 2022
Liabilities
Down$13,520
Down $7,484 (-36%) from 2022
Revenue
Up$460,636
Up $61,372 (+15%) from 2022
Expenses
Up$496,495
Up $104,267 (+27%) from 2022
Net Income
Down-$35,859
Down $42,895 (-610%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,579,540 | $2,562,954 | ▲ $983,414 |
| Cash and Non-Interest-Bearing Accounts | $251,458 | $191,251 | ▼ $60,207 |
| Savings and Temporary Cash Investments | $890,233 | $160,474 | ▼ $729,759 |
| Pledges and Grants Receivable | $25,000 | - | - |
| Land, Buildings, and Equipment, Net | $24,710 | $22,239 | ▼ $2,471 |
| Prepaid Expenses and Deferred Charges | $6,242 | $8,573 | ▲ $2,331 |
| Total Assets | $2,777,183 | $2,945,491 | ▲ $168,308 |
| Liabilities | |||
| Deferred Revenue | $7,005 | $7,795 | ▲ $790 |
| Accounts Payable and Accrued Expenses | $4,793 | $5,725 | ▲ $932 |
| Total Liabilities | $11,798 | $13,520 | ▲ $1,722 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,611,791 | $1,765,436 | ▲ $153,645 |
| Net Assets Without Donor Restrictions | $1,153,594 | $1,166,535 | ▲ $12,941 |
| Total Net Assets Fund Balance | $2,765,385 | $2,931,971 | ▲ $166,586 |
| Total Liabilities and Net Assets / Fund Balance | $2,777,183 | $2,945,491 | ▲ $168,308 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $22,239 | $51,879 | $74,118 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $1,611,791 | - | ▲ $153,645 | - | $1,765,436 |
| 2023 | $1,417,907 | - | ▲ $193,884 | - | $1,611,791 |
| 2022 | $1,458,231 | - | ▼ $40,324 | - | $1,417,907 |
| 2021 | $1,494,496 | - | ▼ $36,265 | - | $1,458,231 |
| 2020 | $1,052,797 | - | ▲ $441,699 | - | $1,494,496 |
| Name | Title |
|---|---|
| Christine Elfman | Chair |
| Emily Reynolds | Vice Chair |
| Andrew Saluti | Board Member |
| Glen Lewis | Board Member |
| Marilu Lopez Fretts | Board Member |
| Daniel Boardman | Executive Director |
| Christina Limpert | Secretary |
| Christina Eiffe | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $496,495 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $61,867 | - | - | $61,867 |
| Office Expenses | $40,842 | - | - | $40,842 |
| Fees for Services Accounting | - | $22,620 | - | $22,620 |
| Other Expenses | $20,513 | - | - | $20,513 |
| Travel | $8,916 | - | - | $8,916 |
| Depreciation Depletion | $2,471 | - | - | $2,471 |
| Advertising | $912 | - | - | $912 |
| All Other Expenses | $218 | - | - | $218 |
| Total Functional Expenses | $473,875 | $22,620 | $0 | $496,495 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $496,495 |
| Total Expenses per Audited Statements | $496,495 |
| Total Expenses per Form 990 | $496,495 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization has no committees”
“The executive director reviews the 990 with the board of directors prior to filing of the return.”
“The organization's governing document and financial statements are available to the public at their offices upon request.”
“Other fees for service: program service expenses 61,867. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,867.”
“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.”
“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.”
“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 30,2025. It is light work's policy to recognize any interest and penalties in general and administrative expenses.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4793 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5725 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ARTIST OPERATED PHOTOGRAPHY CENTER TO ENCOURAGE THE GROWTH AND APPRECIATION OF PHOTOGRAPHIC AND OTHER VISUAL MEDIA. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 912 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 912 |
| IRS990/AllOtherContributionsAmt | 0 | 221470 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 218 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 218 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DANIEL BOARDMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3154431300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 316 WAVERLY AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SYRACUSE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 13210 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 251458 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 191251 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 1 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 35797 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 315970 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 64619 |
| IRS990/CYOtherExpensesAmt | 0 | 496495 |
| IRS990/CYOtherRevenueAmt | 0 | 68478 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 11569 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -35859 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 496495 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 460636 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 7005 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7795 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2471 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2471 |
| IRS990/Desc | 0 | EXEMPT 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1611791 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1765436 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 473875 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22620 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22620 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 61867 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 61867 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTINE ELFMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GLEN LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EMILY REYNOLDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISTINA LIMPERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDREW SALUTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARILU LOPEZ FRETTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRISTINA EIFFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DANIEL BOARDMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 94500 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 496433 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 104224 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 64619 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 64619 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1579540 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2562954 |
| IRS990/IRPDocumentCnt | 0 | 119 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 51879 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 24710 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 22239 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 74118 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ENCOURAGE GROWTH AND APPRECIATION OF PHOTOGRAPHIC AND OTHER VISUAL MEDIA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2765385 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2931971 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 68427 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 68427 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 202445 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1153594 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1166535 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 40842 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 40842 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ARTIST FEES & EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | PRINTING & PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 3 | EXHIBITIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 195635 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 115262 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27239 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 20513 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 195635 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 115262 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27239 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20513 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 51 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 51 |
| IRS990/OtherRevenueTotalAmt | 0 | 51 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 25000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6242 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8573 |
| IRS990/PrincipalOfficerNm | 0 | DANIEL BOARDMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTACT SHEET SUBSCRIP |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11569 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 11569 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 325852 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 83805 |
| IRS990/PYOtherExpensesAmt | 0 | 373119 |
| IRS990/PYOtherRevenueAmt | 0 | 101830 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 24593 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 162961 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 373119 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 536080 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -35859 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 80047 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 890233 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 160474 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 315970 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 325852 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 322507 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 246935 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 594090 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1805354 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 64619 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 83805 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50431 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 34206 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34083 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 267144 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 318279 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 51 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 45 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 584 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 501 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11948 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 13129 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.86560 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.87700 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1805354 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 315970 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 325852 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 322507 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 246935 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 594090 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1805354 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2085627 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 22239 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 51879 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 74118 |
| IRS990ScheduleD/CollectionUsedPreservationInd | 0 | X |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CollUsedScholarlyRsrchInd | 0 | X |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1611791 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1765436 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 153645 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1417907 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1611791 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 193884 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1458231 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1417907 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -40324 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1494496 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1458231 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -36265 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1052797 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1494496 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 441699 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 496495 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 202445 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.18800 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 202445 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 460636 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 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 30,2025. IT IS LIGHT WORK'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART III, LINE 1A: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART III, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.81200 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 22239 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 496495 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 460636 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 663081 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 496495 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS NO COMMITTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE DIRECTOR REVIEWS THE 990 WITH THE BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S GOVERNING DOCUMENT AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THEIR OFFICES UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OTHER FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 61,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,867. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SYRACUSE UNIVERSITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 150532081 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATIONAL FACILITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 900 S CROUSE AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | SYRACUSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 13244 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2777183 |
| IRS990/TotalAssetsEOYAmt | 0 | 2945491 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2777183 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2945491 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 315970 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.