Greater Lynn Photographic Association Inc

Nonprofit profile at a glance

EIN
042809777
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-T 2020
Location
Lynn, MA, USA
Phone
7812584667
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$57,357
Expenses
$69,665
Assets
$976,575
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • LINDA COVIELLO (VICE PRESIDENT)
  • KATHY MURPHY (PRESIDENT)

People named in this filing

  • LARRY DUNN (CHAIRMAN OF THE BOARD)
  • DANA PATCH (DIRECTOR)
  • JAMES GALLAGHER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Photographic education and exhibitions

What it reported doing in 2025

Donated commentary and program services to various social groups to improve their understanding of photography or with the use of photography as a teaching tool. All expenses donated by members. Arranged and hung print exhibits at the following: Marblehead Arts, Salem Arts, Demakes YMCA Lynn Ma. All expenses donated by members. Club hosted Photographic Society of America (PSA) Nature image of the year. Hall, projector, and equipment donated by our club. Also hosted Camera Naturalists (CAMNATS) annual meeting. Use of hall, projector and equipment donated by our club.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.4%; rating input score 39
  • Program expense ratio: 20.3%; rating input score 20
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 14.02; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 24.7% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: -68.4% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 39.4% of revenue deployed · 20.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.