Civic Intelligence

Society for New Approaches to Photography

EIN 46-0945232 • 501(c)3 • West Bloomfield, MI

Profile

Providing public educational programs for the advancement of photography.

CO 6671 Pinnock StreetWest Bloomfield, MI 48324
Siviq Scores

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

Liabilities / Assets

99th percentile

34.98x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

16th percentile

-65%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,069

Down $1,962 (-65%) from 2021

Liabilities

Up

$37,396

Up $1,641 (+4.6%) from 2021

Net Assets

Down

-$36,327

Down $3,603 (-11%) from 2021

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$3,603

Down $1,544 (-30%) from 2021

Net Income

-

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$40K$20K$0-$20K-$40KAssets 2014: $3,127Liabilities 2014: $6,598Net Assets 2014: -$3,4712014Assets 2015: $5,219Liabilities 2015: $18,105Net Assets 2015: -$12,8862015Assets 2016: $2,314Liabilities 2016: $18,476Net Assets 2016: -$16,1622016Assets 2017: $1,298Liabilities 2017: $19,686Net Assets 2017: -$18,3882017Assets 2018: $2,130Liabilities 2018: $22,747Net Assets 2018: -$20,6172018Assets 2019: $2,821Liabilities 2019: $26,320Net Assets 2019: -$23,4992019Assets 2021: $3,031Liabilities 2021: $35,755Net Assets 2021: -$32,7242021Assets 2022: $1,069Liabilities 2022: $37,396Net Assets 2022: -$36,3272022

Highlighted filing

2022

Assets$1,069
Liabilities$37,396
Net Assets-$36,327
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10K$5.0K$0-$5.0K-$10KRevenue 2014: $424Expenses 2014: $3,895Net Income 2014: -$3,4712014Revenue 2015: $0Expenses 2015: $9,415Net Income 2015: -$9,4152015Revenue 2016: $0Expenses 2016: $3,276Net Income 2016: -$3,2762016Revenue 2017: $0Expenses 2017: $2,226Net Income 2017: -$2,2262017Revenue 2018: $0Expenses 2018: $2,229Net Income 2018: -$2,2292018Revenue 2019: $137Expenses 2019: $3,019Net Income 2019: -$2,8822019Expenses 2021: $5,1472021Expenses 2022: $3,6032022

Highlighted filing

2022

Revenue-
Expenses$3,603
Net Income-
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,069
Liabilities
$37,396
Net assets
-$36,327
Revenue
-
Expenses
$3,603
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.07$37.4$36.3$3.60
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$35.8$32.7$5.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$26.3$23.5$0.14$3.02$2.88
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$22.7$20.6$0.00$2.23$2.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$19.7$18.4$0.00$2.23$2.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$18.5$16.2$0.00$3.28$3.28
2015Detailed filing. Detailed filing data is available for this year.$5.22$18.1$12.9$0.00$9.42$9.42
2014Detailed filing. Detailed filing data is available for this year.$3.13$6.60$3.47$0.42$3.90$3.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Providing public educational programs for the advancement of photography.

Educational programs in photography

Program Services

DescriptionGrantsExpenses
PROVIDING PUBLIC EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT OF PHOTOGRAPHY.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID SILVERPresidentPT$0--
ROBERT STEWARTVice President-$0--
DAVID MARTELDirector-$0--
Filing and Contact Details

Filer

Filer Name
Society for New Approaches to Photography
EIN
46-0945232
Address
CO 6671 PINNOCK STREET, WEST BLOOMFIELD, MI 48324

Signing Officer

Name
David Silver
Title
President
Phone
2483669200
Signed
2023-11-13
Discuss with paid preparer
Yes

Preparer

Firm
David Duffy CPA Pllc
Address
6493 LINDEN ROAD, SWARTZ CREEK, MI 48473
Preparer
David L Duffy CPA
Phone
8106558844
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountoffice supplies 627software 35telephone & internet 723state registration 15mileage 27meals 39”

Description of total liabilities Part II line 26

“Category beginning of year end of yearloans from officer 35,755 37,396”

Raw XML Appendix133 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVID SILVER
IRS990EZ/BooksInCareOfDetail/PhoneNum02483669200
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0CO 6671 PINNOCK STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST BLOOMFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048324
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02031
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt069
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3603
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02114
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03031
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01069
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt01000
IRS990EZ/LandAndBuildingsGrp/EOYAmt01000
IRS990EZ/LoansToFromOfficersAmt037396
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-32724
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-36327
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-32724
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-36327
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID SILVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT STEWART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID MARTEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01466
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL PROGRAMS IN PHOTOGRAPHY
IRS990EZ/PrintingPublicationsPostageAmt023
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING PUBLIC EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT OF PHOTOGRAPHY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt035755
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt037396
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt03603
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037396
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt037396
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID SILVER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICERDIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt037396
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTOFFICE SUPPLIES 627SOFTWARE 35TELEPHONE & INTERNET 723STATE REGISTRATION 15MILEAGE 27MEALS 39
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARLOANS FROM OFFICER 35,755 37,396
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SILVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02483669200
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOCIETY FOR NEW APPROACHES TO PHOTOGRAPHY
ReturnHeader/Filer/BusinessNameControlTxt0SOCI
ReturnHeader/Filer/EIN0460945232
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO 6671 PINNOCK STREET
ReturnHeader/Filer/USAddress/CityNm0WEST BLOOMFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048324
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382771817
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID DUFFY CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06493 LINDEN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SWARTZ CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048473
ReturnHeader/PreparerPersonGrp/PhoneNum08106558844
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L DUFFY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-13T15:21:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SILVER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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