Photo Start

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The foundation is organized exclusively for education purposes. The foundation engages in teaching the art and vocation of photography to students 12 and older and teaching practical, marketable life skills, and nurturing the creative energy of the most vulnerable people.the foundation also provides opportunities for exposure as well as social and economic empowerment that would otherwise be unavailable to these people. The foundation will be teaching photograph, business/entrepreneurship and leadership to students.

501(c)(3) charity; gifts are tax-deductible.
37¢ of each $1 spent went to programs.
$12 paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 7
filings with a surplus
Average deficit $41K a year · 26% of revenue · last 7 filings
Concern: a surplus in 2 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
37%
of spending
Concern: 37% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$12
to officers and key staff · 0.04% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
36 mo
of spending, in cash
Looks good: 35.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$355K
351% of total assets
Concern: liabilities are 351% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$117K
-6% vs prior year
Spent
$34K
To programs
37%
Net assets
−$254K
By yearFY2019–FY2025
Revenue
$117K
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2019$242K
FY2020$53K
FY2021$156K
FY2022$227K
FY2023$199K
FY2024$124K
FY2025$117K
Expenses
$34K
FY2025▼ -86%
Tap a bar for its year
Expenses by fiscal year
FY2019$185K
FY2020$152K
FY2021$188K
FY2022$310K
FY2023$300K
FY2024$239K
FY2025$34K
Net assets
−$254K
FY2025▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2019$88K
FY2020−$11K
FY2021−$43K
FY2022−$121K
FY2023−$222K
FY2024−$336K
FY2025−$254K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

37 cents of each dollar spent went to programs.

Program services 37% · $13K Management & general 62% · $21K Fundraising 0% · $67

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $12 paid to officers and key staff.

Part VII, Section A · reportable compensation
Founding Director
$12Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

David Lehman’s $12 as Founding Director is at the 0th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
David Lehman$12$41,404$46,500$71,000$50,720$40,981

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Photo Start executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Teaches photography and business skills to disadvantaged children, fostering creativity and empowerment.

Questions for Photo Start

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3 programs · $13K · in their own filed words · FY2025
01

Photo start graduates will be capable of using digital cameras, manipulating lights, understand best practices regarding digital workflow, digital production, and digital asset management. Planning and patience, two prized assets of the prepared photographer, are also valued highly by businesses and hiring managers in a multitude of…

$6Kprogram expense
02

Photo start is a 501(c)(3) non-profit organization developed to foster creativity and teach marketable skills to disadvantaged people in depressed areas. The foundation is organized exclusively for education purposes.

$5Kprogram expense
03

In 2025, photo start continued developing its south africa programming with an emphasis on local leadership, instructor capacity and long-term sustainability. The organization supported a structure in which local instructors could help deliver programming, earn paid commissions, and participate in a more self-sustaining creative…

$1Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$117K
Ln 12
Gifts and grantsLn 1h$116K
Other incomeLn 4–11$323
Money outPt IX
$34K
Ln 25
Programscol B$13K
Managementcol C$21K
Fundraisingcol D$67
Owns and owesPt X
−$254K
net assets · Ln 32
Cash and savingsLn 1–2$101K
Total assetsLn 16$101K
LiabilitiesLn 26$355K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$116K
Noncash giftsLn 1g$9K
Other incomeLn 4–11$323
Total revenueLn 12$117K
Assets in detailPt X, end of year
CashLn 1$101K
Cash and savings togetherLn 1–2$101K
Accounts receivableLn 4$31
Loans to officers and key peopleLn 5$4
Total assetsLn 16$101K
LiabilitiesLn 26$355K
Net assetsLn 32−$254K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2K$101K
Total assetsLn 16$9K$101K
LiabilitiesLn 26$346K$355K
Net assetsLn 32−$336K−$254K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$12$12
Management feesLn 11a$1$1
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$223$223
Advertising and promotionLn 12$190$190
Office expensesLn 13$1K$610$659
OccupancyLn 16$3K$3K
TravelLn 17$359$292$67
InterestLn 20$9K$9K
Other expenses (24a–d)Ln 24$16K$11K$4K
All other expensesLn 24e$1K$402$639
Total functional expensesLn 25$34K$13K$21K$67

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 15, 2026 $117K$34K$83K−$254K 990 PDF
FY2024Filed with the IRS Nov 17, 2025 $124K$239K−$115K−$336K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $199K$300K−$100K−$222K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $227K$310K−$83K−$121K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $156K$188K−$32K−$43K 990 PDF
FY2020Filed with the IRS Nov 13, 2021 $53K$152K−$99K−$11K 990 PDF
FY2019Filed with the IRS Jul 15, 2021 $242K$185K$57K$88K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $116,565 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $124,304$116,242
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year −$73$0
I-11 Other revenuePrior year $0$323
I-12 Total revenuePrior year $124,231$116,565
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $44,823$12
I-16a Professional fundraising feesPrior year $7,468$0
I-17 Other expensesPrior year $186,669$33,932
I-18 Total expensesPrior year $238,960$33,944
I-19 Revenue less expensesPrior year −$114,729$82,621
Part VI · Governance 1 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $116,565 across 5 lines filed
VIII-1f All other contributions, gifts and grants$116,242
VIII-1g Noncash contributions (included above)$8,995
VIII-1h Total contributions, gifts and grants$116,242
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $323$323
VIII-12 Total revenueRelated to mission $323 · Unrelated business $0 · Excluded from tax $0$116,565
Part IX · Statement of functional expenses $33,944 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $12$12
IX-11a Management feesManagement $1$1
IX-11c Accounting feesManagement $3,082$3,082
IX-11g Other fees for servicesManagement $223$223
IX-12 Advertising and promotionManagement $190$190
IX-13 Office expensesPrograms $610 · Management $659$1,269
IX-16 OccupancyManagement $2,991$2,991
IX-17 TravelPrograms $292 · Fundraising $67$359
IX-20 InterestManagement $8,900$8,900
IX-24 Other expenses (24a–d)Programs $11,400 · Management $4,476$15,876
IX-24e All other expensesPrograms $402 · Management $639$1,041
IX-25 Total functional expensesPrograms $12,704 · Management $21,173 · Fundraising $67$33,944
Part X · Balance sheet $100,915 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $2,175$100,880
X-4 Accounts receivableStart of year $5,212$31
X-5 Loans to officers and key peopleStart of year $4$4
X-6 Loans to other insidersStart of year $205$0
X-15 Other assetsStart of year $1,631$0
X-16 Total assetsStart of year $9,227$100,915
X-17 Accounts payable and accrued expenses$869
X-22 Loans from officers and insidersStart of year $1,640$1,640
X-25 Other liabilitiesStart of year $343,903$352,101
X-26 Total liabilitiesStart of year $345,543$354,610
X-27 Net assets without donor restrictionsStart of year −$336,316−$253,695
X-32 Total net assets or fund balancesStart of year −$336,316−$253,695
X-33 Total liabilities and net assetsStart of year $9,227$100,915
Part XI · Reconciliation of net assets −$253,695 net assets at year end
XI-1 Total revenue$116,565
XI-2 Total expenses$33,944
XI-3 Revenue less expenses$82,621
XI-4 Net assets at start of year−$336,316
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$253,695

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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