Civic Intelligence

Daylight Community Arts Foundation Inc

EIN 27-0091152 • 501(c)3 • Bronx, NY

Profile

"daylight magazine" is the printed publication of daylight community arts foundation, inc.

273 W 254th St Apt 2Bronx, NY 10471

daylightbooks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.01x

Higher debt load relative to assets than 40% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$84,300

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

NTEE A • $500k-$1M nonprofits • Source year 2024

Asset Growth

68th percentile

14%

Faster asset growth than 68% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.9%

Faster revenue growth than 48% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$823,341

Up $98,584 (+14%) from 2023

Liabilities

Up

$5,865

Up $870 (+17%) from 2023

Net Assets

Up

$817,476

Up $97,714 (+14%) from 2023

Operations
Liabilities / Revenue40th percentileNet Margin71st percentile

Revenue

Up

$510,406

Up $28,418 (+5.9%) from 2023

Expenses

Up

$412,692

Up $7,777 (+1.9%) from 2023

Net Income

Up

$97,714

Up $20,641 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2013: $101,728Liabilities 2013: $2,272Net Assets 2013: $99,4562013Assets 2014: $118,059Liabilities 2014: $38,606Net Assets 2014: $79,4532014Assets 2015: $76,541Liabilities 2015: $51,686Net Assets 2015: $24,8552015Assets 2016: $186,187Liabilities 2016: $12,983Net Assets 2016: $173,2042016Assets 2017: $150,777Liabilities 2017: $13,066Net Assets 2017: $137,7112017Assets 2018: $273,842Liabilities 2018: $12,064Net Assets 2018: $261,7782018Assets 2019: $181,830Liabilities 2019: $12,340Net Assets 2019: $169,4902019Assets 2020: $180,601Liabilities 2020: $13,618Net Assets 2020: $166,9832020Assets 2021: $659,566Liabilities 2021: $3,277Net Assets 2021: $656,2892021Assets 2022: $646,508Liabilities 2022: $3,819Net Assets 2022: $642,6892022Assets 2023: $724,757Liabilities 2023: $4,995Net Assets 2023: $719,7622023Assets 2024: $823,341Liabilities 2024: $5,865Net Assets 2024: $817,4762024

Highlighted filing

2024

Assets$823,341
Liabilities$5,865
Net Assets$817,476
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $424,430Expenses 2013: $341,517Net Income 2013: $82,9132013Revenue 2014: $472,679Expenses 2014: $492,682Net Income 2014: -$20,0032014Revenue 2015: $580,016Expenses 2015: $634,614Net Income 2015: -$54,5982015Revenue 2016: $574,120Expenses 2016: $425,771Net Income 2016: $148,3492016Revenue 2017: $544,295Expenses 2017: $579,788Net Income 2017: -$35,4932017Revenue 2018: $600,902Expenses 2018: $476,835Net Income 2018: $124,0672018Revenue 2019: $550,150Expenses 2019: $642,438Net Income 2019: -$92,2882019Revenue 2020: $467,930Expenses 2020: $470,437Net Income 2020: -$2,5072020Revenue 2021: $941,617Expenses 2021: $452,311Net Income 2021: $489,3062021Revenue 2022: $483,241Expenses 2022: $496,841Net Income 2022: -$13,6002022Revenue 2023: $481,988Expenses 2023: $404,915Net Income 2023: $77,0732023Revenue 2024: $510,406Expenses 2024: $412,692Net Income 2024: $97,7142024

Highlighted filing

2024

Revenue$510,406
Expenses$412,692
Net Income$97,714
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$823,341
Liabilities
$5,865
Net assets
$817,476
Revenue
$510,406
Expenses
$412,692
Net income
$97,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.23$0.06$8.17$5.10$4.13$0.98
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.05$7.20$4.82$4.05$0.77
2022Detailed filing. Detailed filing data is available for this year.$6.47$0.04$6.43$4.83$4.97$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.60$0.03$6.56$9.42$4.52$4.89
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.14$1.67$4.68$4.70$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.82$0.12$1.69$5.50$6.42$0.92
2018Detailed filing. Detailed filing data is available for this year.$2.74$0.12$2.62$6.01$4.77$1.24
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.13$1.38$5.44$5.80$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.13$1.73$5.74$4.26$1.48
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.52$0.25$5.80$6.35$0.55
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.39$0.79$4.73$4.93$0.20
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.02$0.99$4.24$3.42$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 7, 2025
Return Version
2024v5.0
Gross Receipts
$510,406
Mission and Program Overview

Mission

Daylight community arts foundation is a non-profit photographic art publisher focusing on digital, print, and educational programs. Daylight books are uniquely collectible and highly educational publications working to revitalize the relationship between art, photography, and the world at large. Daylight's digital features provide access and education related to the world's leading photographic art within the digital environment. Our freely accessible, web-based, long-form publications showcase the work of artists and documentarians who explore stories of social, cultural, political, and environmental relevance. In addition to our publishing efforts, daylight facilitates like-minded artists and organizations to obtain funding by providing administrative support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,000$376,498▲ $176,498
Intangible Assets$352,489$325,022▼ $27,467
Cash and Non-Interest-Bearing Accounts$138,285$94,821▼ $43,464
Total Assets$724,757$823,341▲ $98,584
Other Assets Total$33,983$27,000▼ $6,983
Liabilities
Other Liabilities$4,995$5,865▲ $870
Total Liabilities$4,995$5,865▲ $870
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$719,762$817,476▲ $97,714
Total Net Assets Fund Balance$719,762$817,476▲ $97,714
Total Liabilities and Net Assets / Fund Balance$724,757$823,341▲ $98,584

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,363$2,363
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael ItkoffPresidentFT$84,300$84,300

Board Members and Trustees

NameTitle
Chloe SeldmanSecretary
James WegenerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$429,482
Investment Income
$30,924
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$97,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$311,682
Salaries, Compensation, and Employee Benefits$101,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,440$16,860-$84,300
Fees for Services Other$67,449--$67,449
Depreciation Depletion$27,467--$27,467
Occupancy$14,330$3,582-$17,912
Fees for Services Accounting-$13,023-$13,023
Office Expenses$7,962$2,058-$10,020
Other Employee Benefits$7,760$1,940-$9,700
Payroll Taxes$5,528$1,382-$6,910
Information Technology$5,381$1,345-$6,726
Travel$2,498--$2,498
All Other Expenses$1,875$147-$2,022
Other Expenses$1,050$870-$870
Insurance$746$83-$829
Advertising$578--$578
Comp Disqual Persons$80$20-$100
Total Functional Expenses$369,009$43,683$0$412,692
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$5,865
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Page 6, Part VI, Line 11B

“A draft copy of form 990 is distributed to the board of directors for their review, comments and/or changes.”

Form 990, Page 6, Part VI, Line 15A

“Salaries were determinded based on extensive market research coupled with viable, conservatively estimated organizational revenue and were reviewed and approved by an independent party.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Daylight Community Arts
EIN
27-0091152
Phone
9177400460
Address
273 W 254TH ST APT 2, BRONX, NY 10471

Signing Officer

Name
Michael Itkoff
Title
President
Phone
9177400460
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Itkoff
Formed
2004
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
2

Preparer

Firm
Kumlander Donofrio Hay & Pehl Cpas Llp
Address
2715 ROUTE 9 STE 101, MALTA, NY 12020
Preparer
Daniel R Kumlander CPA
Phone
5188995544
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Daylight community arts foundation is a non-profit photographic art publisher focusing on digital, print, and educational programs. Daylight books are uniquely collectible and highly educational publications working to revitalize the relationship between art, photography, and the world at large. Daylight's digital features provide access and education related to the world's leading photographic art within the digital environment. Our freely accessible, web-based, long-form publications showcase the work of artists and documentarians who explore stories of social, cultural, political, and environmental relevance. In addition to our publishing efforts, daylight facilitates like-minded artists and organizations to obtain funding by providing administrative support.”

Form 990, Part IX, Line 11G

“Publishing services 65,239 0 0 contract work 2,210 0 0 total 67,449 0 0”

Raw XML Appendix363 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.

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