Civic Intelligence

Making Light Productions Inc

EIN 81-3325075 • 501(c)3 • Tallahassee, FL

Profile

We provide performing arts education to children, teens, and adults of all abilities. We also provide academic tutoring with a performing arts focus.

2720 S Blair Stone Rd GTallahassee, FL 32301

www.makinglightproductions.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.65x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

1.03x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

60th percentile

9.8%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

3.4%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

42nd percentile

2.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Up

$784,784

Up $38,729 (+5.2%) from 2024

Liabilities

Down

$509,083

Down $21,107 (-4.0%) from 2024

Net Assets

Up

$275,701

Up $59,836 (+28%) from 2024

Revenue

Up

$496,573

Up $57,635 (+13%) from 2024

Expenses

Up

$447,772

Up $29,812 (+7.1%) from 2024

Net Income

Up

$48,801

Up $27,823 (+133%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $4,478Liabilities 2017: $02017Assets 2018: $17,807Liabilities 2018: $02018Assets 2019: $656,000Liabilities 2019: $624,047Net Assets 2019: $31,9532019Assets 2020: $662,825Liabilities 2020: $599,952Net Assets 2020: $62,8732020Assets 2021: $677,410Liabilities 2021: $592,865Net Assets 2021: $84,5452021Assets 2022: $709,593Liabilities 2022: $570,192Net Assets 2022: $139,4012022Assets 2023: $743,311Liabilities 2023: $548,424Net Assets 2023: $194,8872023Assets 2024: $746,055Liabilities 2024: $530,190Net Assets 2024: $215,8652024Assets 2025: $784,784Liabilities 2025: $509,083Net Assets 2025: $275,7012025

Highlighted filing

2025

Assets$784,784
Liabilities$509,083
Net Assets$275,701

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $86,442Expenses 2017: $81,964Net Income 2017: $4,4782017Revenue 2018: $184,801Expenses 2018: $171,472Net Income 2018: $13,3292018Revenue 2019: $281,448Expenses 2019: $295,374Net Income 2019: -$13,9262019Revenue 2020: $304,041Expenses 2020: $279,589Net Income 2020: $24,4522020Revenue 2021: $285,500Expenses 2021: $265,470Net Income 2021: $20,0302021Revenue 2022: $460,873Expenses 2022: $406,017Net Income 2022: $54,8562022Revenue 2023: $432,988Expenses 2023: $377,502Net Income 2023: $55,4862023Revenue 2024: $438,938Expenses 2024: $417,960Net Income 2024: $20,9782024Revenue 2025: $496,573Expenses 2025: $447,772Net Income 2025: $48,8012025

Highlighted filing

2025

Revenue$496,573
Expenses$447,772
Net Income$48,801

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$496,573
Mission and Program Overview

Mission

We provide performing arts education to children, teens, and adults of all abilities. We also provide academic tutoring with a performing arts focus.

We provide performing arts education to children, teens, and adults of all abilities. We also provide vocational training to adults of all abilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$650,000$635,000▼ $15,000
Savings and Temporary Cash Investments$81,280$92,928▲ $11,648
Cash and Non-Interest-Bearing Accounts-$37,826-
Accounts Receivable-$16,254-
Pledges and Grants Receivable$14,775--
Prepaid Expenses and Deferred Charges-$2,743-
Inventories for Sale or Use-$33-
Total Assets$746,055$784,784▲ $38,729
Liabilities
Mortgage Notes Payable Secured by Investment Property$520,311$509,029▼ $11,282
Unsecured Notes Loans Payable$9,879--
Accounts Payable and Accrued Expenses-$54-
Total Liabilities$530,190$509,083▼ $21,107
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,865$275,701▲ $59,836
Total Net Assets Fund Balance$215,865$275,701▲ $59,836
Total Liabilities and Net Assets / Fund Balance$746,055$784,784▲ $38,729

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$570,000$15,000$585,000
Land$65,000-$65,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Cameron GarrettTrustee$20,113$20,113
Juliet YaquesPresident$17,500$17,500
Amanda BroadfootVice President$15,000$15,000

Board Members and Trustees

NameTitle
Beth AsherTrustee
Dori KestenTrustee
Erin GillespieTrustee
Jeffrey KahnTrustee
Joe SviscoTrustee
Julia SloanTrustee
Lane WiliamsTrustee
Becky CassellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$158,274
Program Service Revenue
$337,631
Investment Income
$474
Other Revenue
$194
All Other Contributions
$21,402
Change in Net Assets
$48,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$393,470
Salaries, Compensation, and Employee Benefits$46,713
Grants and Similar Amounts Paid$7,589
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$239,729--$239,729
Current Officers, Directors, Trustees, and Key Employees$46,713--$46,713
Occupancy$30,215--$30,215
Interest$24,377--$24,377
Depreciation Depletion$15,000--$15,000
Insurance$11,045--$11,045
Information Technology$8,483--$8,483
Grants to Domestic Individuals$7,589--$7,589
Advertising$4,669--$4,669
All Other Expenses$4,430--$4,430
Other Expenses$3,535--$3,535
Fees for Services Accounting$2,451--$2,451
Fees for Services Legal$1,655--$1,655
Office Expenses$971--$971
Travel$475--$475
Total Functional Expenses$447,772$0$0$447,772
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
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 B, Line 11B

The 990 is available for reviewing on our website.

Form 990, Part VI, Section B, Line 12C

We enforce the conflict of interest policy by going over potential conflicts before any vote.

Form 990, Part VI, Section C, Line 19

Documents are available on our website and are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Making Light Productions Inc
EIN
81-3325075
Phone
8503298635
Address
2720 S BLAIR STONE RD G, TALLAHASSEE, FL 32301

Signing Officer

Name
Juliet Yaques
Title
President
Phone
8503298635
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juliet Yaques
Formed
2016
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
8

Preparer

Firm
Cri Advisors LLC
Address
2633 CENTENNIAL BLVD STE 200, TALLAHASSEE, FL 32308
Preparer
Michael C Carter
Phone
8508788777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract work - payroll: program service expenses 239,729. Management and general expenses 0. Fundraising expenses 0. Total expenses 239,729.

FORM 990, PART XI, LINE 9:

Prior period change in accounts receivable 8,360. Prior period change in other assets 2,728. Prior period change in accounts payable -53.

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IRS990/ProgSrvcAccomActy2Grp/Desc0WE PROVIDE INSTRUCTION IN PERFORMING AND VISUAL ARTS TO CHILDREN, TEENS, AND ADULTS OF ALL ABILITIES. ABOUT 40% OF OUR CLIENTS HAVE AUTISM SPECTRUM DISORDER (ASD) OR OTHER COGNITIVE OR ATTENTION DEFICIT CHALLENGES. WE PROVIDE INSTRUCTION IN THREE WAYS: PRIVATE ONE-ON-ONE LESSONS, GROUP CLASSES, AND CAMPS. GROUP CLASSES ARE VITALLY IMPORTANT TO BUILDING RELATIONSHIPS AND GAINING SOCIAL SKILLS.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt04395
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0132478
IRS990/ProgSrvcAccomActy3Grp/Desc0WE PROVIDE INSTRUCTION IN PERFORMING AND VISUAL ARTS TO CHILDREN, TEENS, AND ADULTS OF ALL ABILITIES. ABOUT 40% OF OUR CLIENTS HAVE AUTISM SPECTRUM DISORDER (ASD) OR OTHER COGNITIVE OR ATTENTION DEFICIT CHALLENGES. WE PROVIDE INSTRUCTION IN THREE WAYS: PRIVATE ONE-ON-ONE LESSONS, GROUP CLASSES, AND CAMPS. CAMPS ARE A GREAT WAY FOR FAMILIES TO DETERMINE IN A SHORT TIME IF PERFORMING ARTS ARE SOMETHING THAT WORKS FOR THEIR CHILD AND FAMILY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034452
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt061836
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE WORKSHOPS, TICKET REVENUE FROM SHOWS, SALES REVENUE FROM BRANDED MERCHANDISE, VOCATIONAL TRAINING.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0281687
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt039270
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt099164
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06005
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0411955
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0339774
IRS990/PYRevenuesLessExpensesAmt020978
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0417960
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0438938
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt048801
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0104241
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081280
IRS990/SavingsAndTempCashInvstGrp/EOYAmt092928
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0156399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt034878
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt059707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt047999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0315810
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0474
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0191
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0864
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0358655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt026282
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt015239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01559
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0407379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0474
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0864
IRS990ScheduleA/InvestmentIncomeCYPct00.00120
IRS990ScheduleA/InvestmentIncomePYPct00.00150
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0200
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99850
IRS990ScheduleA/PublicSupportTotal509Amt0723189
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0515054
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt043109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt050117
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt065351
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt049558
IRS990ScheduleA/Total509Grp/TotalAmt0723189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0515728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt043308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt050308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt065351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt049558
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0724253
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/BookValueAmt0570000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0585000
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0635000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07589
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR GROUP CLASSES AND PRIVATE LESSONS IN THE FINE ARTS.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0RETAIL COST OF CLASSES/LESSONS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WE HAVE SCHOLARSHIP APPLICATIONS THAT MUST BE COMPLETED IN ORDER FOR AN INDIVIUDAL TO RECEIVE A SCHOLARSHIP/GRANT/ WE ALSO ISSUE WRITTEN APPROVAL NOTICES AND TRACK SCHOLARSHIP COSTS MONTHLY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS AVAILABLE FOR REVIEWING ON OUR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE ENFORCE THE CONFLICT OF INTEREST POLICY BY GOING OVER POTENTIAL CONFLICTS BEFORE ANY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE ON OUR WEBSITE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT WORK - PAYROLL: PROGRAM SERVICE EXPENSES 239,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,729.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR PERIOD CHANGE IN ACCOUNTS RECEIVABLE 8,360. PRIOR PERIOD CHANGE IN OTHER ASSETS 2,728. PRIOR PERIOD CHANGE IN ACCOUNTS PAYABLE -53.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0746055
IRS990/TotalAssetsEOYAmt0784784
IRS990/TotalAssetsGrp/BOYAmt0746055
IRS990/TotalAssetsGrp/EOYAmt0784784
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0158274
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0447772
IRS990/TotalFunctionalExpensesGrp/TotalAmt0447772
IRS990/TotalGrossUBIAmt00

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