The Daguerreian Society

Nonprofit profile at a glance

EIN
721166065
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Cecil, PA, USA
Phone
4122210306
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Official website

Reported finances

Revenue
$212,807
Expenses
$181,845
Assets
$232,966
Liabilities
$223

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL ROBINSON (PRESIDENT)
  • WES COWAN (VICE PRESIDENT)

People named in this filing

  • MICHAEL ROBINSON (PRESIDENT)
  • SUSAN MEYER (TREASURER)
  • TERRY ALPHONSE (SECRETARY)

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

To advance an education and appreciation of the art, history, collection and practice of the daguerreotype, as well as other photographic processes as they relate to the daguerreotype.

What it reported doing in 2025

The dauguerrian society advances the education and appreciation of the art, history, collection and practice of daguerreo types, as well as other photographic processes as they relate to the daguerreotype, through the following: annual symposium, publication of an annual educational yearbook, quarterly newletters and the maintaining of a society library and website for members.the society also serves educators by providing materials and participation at the annual symposium, which is open to them free of charge.in addition, the society donates copies of its annual educational yearbook to college and public libraries. Members also speak at local associations to educate the public free of charge. Members also attend antique shows and similar events displaying society literature to further educate the public.

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: 14.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 100% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $182K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.