Civic Intelligence

Daylight Community Arts Foundation Inc.

990 • Fiscal year 2020 • EIN 27-0091152

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization ProfileDAYLIGHTBOOKS.ORG
302 W Queen StHillsborough, NC 27278

(917) 740-0460

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.08x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.03x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Net Margin

41st percentile

-0.5%

Higher net margin than 41% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$40,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Asset Growth

40th percentile

-0.7%

Faster asset growth than 40% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

-15%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$180,601

Down $1,229 (-0.7%) from 2019

Net Assets

Down

$166,983

Down $2,507 (-1.5%) from 2019

Liabilities

Up

$13,618

Up $1,278 (+10%) from 2019

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin41st percentile

Revenue

Down

$467,930

Down $82,220 (-15%) from 2019

Expenses

Down

$470,437

Down $172,001 (-27%) from 2019

Net Income

Up

-$2,507

Up $89,781 (+97%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$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

2020

Assets$180,601
Liabilities$13,618
Net Assets$166,983
Open 2020 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$467,930
Expenses$470,437
Net Income-$2,507
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$467,930
Mission and Program Overview

Mission

Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs. Daylight books and daylight digital. 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.

Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs: daylight books and daylight digital. 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$161,155$180,263▲ $19,108
Savings and Temporary Cash Investments$20,000--
Land, Buildings, and Equipment, Net$675$338▼ $337
Total Assets$181,830$180,601▼ $1,229
Liabilities
Unsecured Notes Loans Payable$10,210$10,210→ $0
Accounts Payable and Accrued Expenses$2,130$3,408▲ $1,278
Total Liabilities$12,340$13,618▲ $1,278
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$169,490$166,983▼ $2,507
Total Net Assets Fund Balance$169,490$166,983▼ $2,507
Total Liabilities and Net Assets / Fund Balance$181,830$180,601▼ $1,229

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,363-$2,363
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael ItkoffPresidentPT$40,000$40,000
T Ryan ForerSecretary-$40,000$40,000

Board Members and Trustees

NameTitle
Joellen BausTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,500
Program Service Revenue
$461,679
Investment Income
$751
Other Revenue
$0
All Other Contributions
$5,500
Change in Net Assets
$-2,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$383,991
Salaries, Compensation, and Employee Benefits$86,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$224,865$3,040-$227,905
Current Officers, Directors, Trustees, and Key Employees$64,000$16,000-$80,000
Occupancy$41,573$10,393-$51,966
Fees for Services Other$51,929--$51,929
Advertising-$29,761-$29,761
Payroll Taxes$5,157$1,289-$6,446
Fees for Services Accounting-$6,142-$6,142
Information Technology$2,921--$2,921
All Other Expenses$370$678-$1,048
Other Expenses$6,440$900-$900
Travel$650--$650
Depreciation Depletion$338--$338
Royalties$172--$172
Insurance$15--$15
Total Functional Expenses$398,430$72,007$0$470,437
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
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, Page 6, Part VI, Line 11B

“The independent cpa firm provides a draft of the form 990 to the executive director. Upon his approval, the form 990 is electronically filed with the internal revenue service. A copy of the form 990 is available for all directors.”

Form 990, Page 6, Part VI, Line 12C

“Conflicts of interest are reviewed annually by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon written request at the organization's main office.”

Filing and Contact Details

Filer

Filer Name
Daylight Community Arts
EIN
27-0091152
Phone
9177400460
Address
302 W QUEEN ST, HILLSBOROUGH, NC 27278

Signing Officer

Name
Michael Itkoff
Title
President
Phone
9177400460
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Steward Ingram & Cooper Pllc
Address
3608 SHANNON RD SUITE 105, DURHAM, NC 27707
Preparer
Kim E Anglin CPA
Phone
9194932603
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Daylight community arts foundation is a non-profit photography publisher focusing on two core curatorial programs: daylight books and daylight digital. 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.”

Form 990, Part IX, Line 11G

“Contract work 39,250 0 0 copy editing/proofreading 10,850 0 0 artist stipend 1,029 0 0 design services 800 0 0 total 51,929 0 0”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INDEPENDENT CPA FIRM PROVIDES A DRAFT OF THE FORM 990 TO THE EXECUTIVE DIRECTOR. UPON HIS APPROVAL, THE FORM 990 IS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE FORM 990 IS AVAILABLE FOR ALL DIRECTORS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST AT THE ORGANIZATION'S MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT WORK 39,250 0 0 COPY EDITING/PROOFREADING 10,850 0 0 ARTIST STIPEND 1,029 0 0 DESIGN SERVICES 800 0 0 TOTAL 51,929 0 0
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ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$180,601
Liabilities
$13,618
Net assets
$166,983
Revenue
$467,930
Expenses
$470,437
Net income
-$2,507
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