Civic Intelligence

The Sack Photographic Trust

EIN 94-3308293 • 501(c)3 • San Francisco, CA

Profile

To hold, administer and distribute the assets that comprise the trust estate for the benefit of, and to carry out the purposes of, the san francisco museum of modern art.

3820 Washington StreetSan Francisco, CA 94118

n/A

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

35th percentile

-0.4%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

36th percentile

-0.0%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$7,852,016

Down $225 (-0.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$7,852,016

Down $225 (-0.0%) from 2024

Revenue

Down

$52,006

Down $6,490 (-11%) from 2024

Expenses

Down

$52,231

Down $9,501 (-15%) from 2024

Net Income

Up

-$225

Up $3,011 (+93%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $7,425,773Liabilities 2011: $0Net Assets 2011: $7,425,7732011Assets 2012: $7,415,360Liabilities 2012: $0Net Assets 2012: $7,415,3602012Assets 2013: $7,411,991Liabilities 2013: $0Net Assets 2013: $7,411,9912013Assets 2014: $7,410,607Liabilities 2014: $0Net Assets 2014: $7,410,6072014Assets 2015: $7,410,462Liabilities 2015: $0Net Assets 2015: $7,410,4622015Assets 2016: $7,809,521Liabilities 2016: $0Net Assets 2016: $7,809,5212016Assets 2017: $7,807,098Liabilities 2017: $0Net Assets 2017: $7,807,0982017Assets 2018: $7,805,560Liabilities 2018: $0Net Assets 2018: $7,805,5602018Assets 2019: $7,803,229Liabilities 2019: $0Net Assets 2019: $7,803,2292019Assets 2020: $7,868,629Liabilities 2020: $0Net Assets 2020: $7,868,6292020Assets 2021: $7,855,174Liabilities 2021: $30,287Net Assets 2021: $7,824,8872021Assets 2022: $7,910,498Liabilities 2022: $47,636Net Assets 2022: $7,862,8622022Assets 2023: $7,855,477Liabilities 2023: $0Net Assets 2023: $7,855,4772023Assets 2024: $7,852,241Liabilities 2024: $0Net Assets 2024: $7,852,2412024Assets 2025: $7,852,016Liabilities 2025: $0Net Assets 2025: $7,852,0162025

Highlighted filing

2025

Assets$7,852,016
Liabilities$0
Net Assets$7,852,016

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,425,503Expenses 2011: $74,808Net Income 2011: $1,350,6952011Revenue 2012: $40,021Expenses 2012: $50,434Net Income 2012: -$10,4132012Revenue 2013: $50,090Expenses 2013: $53,459Net Income 2013: -$3,3692013Revenue 2014: $48,440Expenses 2014: $49,824Net Income 2014: -$1,3842014Revenue 2015: $44,474Expenses 2015: $44,619Net Income 2015: -$1452015Revenue 2016: $443,280Expenses 2016: $44,221Net Income 2016: $399,0592016Revenue 2017: $59,313Expenses 2017: $61,736Net Income 2017: -$2,4232017Revenue 2018: $52,474Expenses 2018: $54,012Net Income 2018: -$1,5382018Revenue 2019: $49,147Expenses 2019: $51,478Net Income 2019: -$2,3312019Revenue 2020: $113,501Expenses 2020: $48,101Net Income 2020: $65,4002020Revenue 2021: $10,000Expenses 2021: $53,742Net Income 2021: -$43,7422021Revenue 2022: $107,572Expenses 2022: $69,597Net Income 2022: $37,9752022Revenue 2023: $28,901Expenses 2023: $36,286Net Income 2023: -$7,3852023Revenue 2024: $58,496Expenses 2024: $61,732Net Income 2024: -$3,2362024Revenue 2025: $52,006Expenses 2025: $52,231Net Income 2025: -$2252025

Highlighted filing

2025

Revenue$52,006
Expenses$52,231
Net Income-$225

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.85$0.00$7.85$0.05$0.05$0.00
2024Detailed filing. Detailed filing data is available for this year.$7.85$0.00$7.85$0.06$0.06$0.00
2023Detailed filing. Detailed filing data is available for this year.$7.86$0.00$7.86$0.03$0.04$0.01
2022Detailed filing. Detailed filing data is available for this year.$7.91$0.05$7.86$0.11$0.07$0.04
2021Detailed filing. Detailed filing data is available for this year.$7.86$0.03$7.82$0.01$0.05$0.04
2020Detailed filing. Detailed filing data is available for this year.$7.87$0.00$7.87$0.11$0.05$0.07
2019Detailed filing. Detailed filing data is available for this year.$7.80$0.00$7.80$0.05$0.05$0.00
2018Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$0.05$0.05$0.00
2017Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$0.06$0.06$0.00
2016Detailed filing. Detailed filing data is available for this year.$7.81$0.00$7.81$0.44$0.04$0.40
2015Detailed filing. Detailed filing data is available for this year.$7.41$0.00$7.41$0.04$0.04$0.00
2014Summary only. Only limited summary data is available for this year.$7.41$0.00$7.41$0.05$0.05$0.00
2013Summary only. Only limited summary data is available for this year.$7.41$0.00$7.41$0.05$0.05$0.00
2012Summary only. Only limited summary data is available for this year.$7.42$0.00$7.42$0.04$0.05$0.01
2011Summary only. Only limited summary data is available for this year.$7.43$0.00$7.43$1.43$0.07$1.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$52,006
Mission and Program Overview

Mission

To hold, administer and distribute the assets that comprise the trust estate for the benefit of, and to carry out the purposes of, the san francisco museum of modern art.

To hold and administer the trust assets for the benefit of san francisco museum of modern art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,852,241$7,852,016▼ $225
Land, Buildings, and Equipment, Net$31,511$30,115▼ $1,396
Cash and Non-Interest-Bearing Accounts$2,370$3,541▲ $1,171
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$7,852,241$7,852,016▼ $225
Other Assets Total$7,818,360$7,818,360→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,852,241$7,852,016▼ $225
Total Liabilities and Net Assets / Fund Balance$7,852,241$7,852,016▼ $225

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,115$24,316$54,431
Other Land Buildings$0$3,961$3,961
Other Assets Org$7,818,360--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher BedfordDirector
ERIN O'TOOLEDirector
Paul SackTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$52,006
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$52,006
Change in Net Assets
$-225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$3,120-$3,120
Depreciation Depletion$1,396--$1,396
Other Expenses$2,869$50-$50
Total Functional Expenses$49,061$3,170$0$52,231
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The sack photographic trust is a supporting organization of the san francisco museum of modern art. The trust has three trustees as follows: paul sack; christopher bedford, director, san francisco museum of modern art; and erin o'toole, curator of photography, san francisco museum of modern art. Therefore, erin o'toole is employed by the san francisco museum of art, an organization of which christopher bedford is director.

Form 990, Part VI, Section B, Line 11B

The trustees were provided with a copy of the form 990 to review prior to the filing of the tax return.

Form 990, Part VI, Section C, Line 18

Tax returns are made available to the public upon request.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Paul sack - 3820 washington street, san francisco, ca 94118. Christopher bedford - sf museum of modern art, 151 3rd st, san francisco, ca 94103.

Filing and Contact Details

Filer

Filer Name
The Sack Photographic Trust
EIN
94-3308293
Phone
4159818320
Address
3820 WASHINGTON STREET, SAN FRANCISCO, CA 94118

Signing Officer

Name
Paul Sack
Title
Trustee
Phone
4159818320
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Sack
Formed
1998
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Mowat Mackie & Anderson Llp
Address
555 12TH STREET SUITE 1200, OAKLAND, CA 94607
Preparer
Susan S Jordan
Phone
5108931120
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

The sack photographic trust, a supporting organization, was established for the benefit of the photography program at the san francisco museum of modern art. Through the trust, the sack collection is available to the museum in perpetuity for exhibition, study, loan and preservation. The donors' objective was to expand the audience for the art of photography and enhance the public's awareness and understanding of the photographic medium.

Raw XML Appendix356 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc019TH & 20TH CENTURY PHOTOGRAPH COLLECTION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SACK PHOTOGRAPHIC TRUST, A SUPPORTING ORGANIZATION, WAS ESTABLISHED FOR THE BENEFIT OF THE PHOTOGRAPHY PROGRAM AT THE SAN FRANCISCO MUSEUM OF MODERN ART. THROUGH THE TRUST, THE SACK COLLECTION IS AVAILABLE TO THE MUSEUM IN PERPETUITY FOR EXHIBITION, STUDY, LOAN AND PRESERVATION. THE DONORS' OBJECTIVE WAS TO EXPAND THE AUDIENCE FOR THE ART OF PHOTOGRAPHY AND ENHANCE THE PUBLIC'S AWARENESS AND UNDERSTANDING OF THE PHOTOGRAPHIC MEDIUM.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SACK PHOTOGRAPHIC TRUST IS A SUPPORTING ORGANIZATION OF THE SAN FRANCISCO MUSEUM OF MODERN ART. THE TRUST HAS THREE TRUSTEES AS FOLLOWS: PAUL SACK; CHRISTOPHER BEDFORD, DIRECTOR, SAN FRANCISCO MUSEUM OF MODERN ART; AND ERIN O'TOOLE, CURATOR OF PHOTOGRAPHY, SAN FRANCISCO MUSEUM OF MODERN ART. THEREFORE, ERIN O'TOOLE IS EMPLOYED BY THE SAN FRANCISCO MUSEUM OF ART, AN ORGANIZATION OF WHICH CHRISTOPHER BEDFORD IS DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES WERE PROVIDED WITH A COPY OF THE FORM 990 TO REVIEW PRIOR TO THE FILING OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURNS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAUL SACK - 3820 WASHINGTON STREET, SAN FRANCISCO, CA 94118. CHRISTOPHER BEDFORD - SF MUSEUM OF MODERN ART, 151 3RD ST, SAN FRANCISCO, CA 94103.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SAN FRANCISCO MUSEUM OF MODERN ART
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941156300
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MUSEUM DEVOTED TO MODERN AND CONTEMPORARY ART
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(VI)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0151 THIRD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094103
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07852241
IRS990/TotalAssetsEOYAmt07852016
IRS990/TotalAssetsGrp/BOYAmt07852241
IRS990/TotalAssetsGrp/EOYAmt07852016
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt052006
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03170
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049061
IRS990/TotalFunctionalExpensesGrp/TotalAmt052231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07852241
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07852016
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt049061
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt052006
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07852241
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07852016
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03820 WASHINGTON STREET
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094118
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL SACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04159818320
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SACK PHOTOGRAPHIC TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SACK
ReturnHeader/Filer/EIN0943308293
ReturnHeader/Filer/PhoneNum04159818320
ReturnHeader/Filer/USAddress/AddressLine1Txt03820 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094118
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0946357165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOWAT MACKIE & ANDERSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 12TH STREET SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094607
ReturnHeader/PreparerPersonGrp/PhoneNum05108931120
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN S JORDAN
ReturnHeader/ReturnTs02025-09-03T12:07:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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