Photo Start FY2019 filing

Tax-deductible

New York, NY501(c)(3)Since 2016Youth DevelopmentEIN 81-2422666

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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.
59¢ of each $1 spent went to programs.
$44K 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

FY2019 · 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
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
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
$34K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$242K
Spent
$185K
To programs
59%
Net assets
$88K
By yearFY2019–FY2025
Revenue
$242K
FY2019
Revenue by fiscal year
FY2019$242K
FY2020$53K
FY2021$156K
FY2022$227K
FY2023$199K
FY2024$124K
FY2025$117K
Expenses
$185K
FY2019
Expenses by fiscal year
FY2019$185K
FY2020$152K
FY2021$188K
FY2022$310K
FY2023$300K
FY2024$239K
FY2025$34K
Net assets
$88K
FY2019
Net assets by fiscal year
FY2019$88K
FY2020−$11K
FY2021−$43K
FY2022−$121K
FY2023−$222K
FY2024−$336K
FY2025−$254K

From the FY2019 Form 990 · see the original

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You’re viewing the FY2019 filing — not the latest on file. See the latest (FY2025) →

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

59 cents of each dollar spent went to programs.

Program services 59% · $108K Management & general 37% · $68K Fundraising 5% · $9K

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; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation
Founding Director
$44,367Pt 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.

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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 II1 listed

Programs and updates

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

Provided by the organization

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2 program services account for $108K of program spending, described in the organization's own filed words · FY2019.
01

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

$108Kprogram expense
02

Photo Start graduates will be capable of using digital cameras, manipulating light, 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…

Pt IX · col B

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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 FY2019 990, line by line.

1The main four
Money inPt VIII
$242K
Ln 12
Gifts and grantsLn 1h$232K
Other incomeLn 4–11$10K
Money outPt IX
$185K
Ln 25
Programscol B$108K
Managementcol C$68K
Fundraisingcol D$9K
Owns and owesPt X
$88K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$122K
LiabilitiesLn 26$34K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$232K
Noncash giftsLn 1g$25K
Other incomeLn 4–11$10K
Gains on assetsLn 7−$115
Total revenueLn 12$242K
Assets in detailPt X, end of year
CashLn 1$12K
Cash and savings togetherLn 1–2$12K
Land, buildings, equipmentLn 10c$17K
Other assetsLn 15$13K
Total assetsLn 16$122K
LiabilitiesLn 26$34K
Net assetsLn 32$88K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY19End FY19
Cash and savingsLn 1–2$58K$12K
Land, buildings, equipmentLn 10c$9K$17K
Total assetsLn 16$67K$122K
LiabilitiesLn 26$36K$34K
Net assetsLn 32$31K$88K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$44K$35K$4K$4K
Payroll taxesLn 10$3K$3K$339$340
Management feesLn 11a$27K$907$23K$3K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$18K$5K$13K
Advertising and promotionLn 12$764$10$754
Office expensesLn 13$4K$1K$3K$59
TravelLn 17$38K$37K$1K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$743$743
Other expenses (24a–d)Ln 24$32K$23K$8K$249
Total functional expensesLn 25$185K$108K$68K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $117K$34K$83K−$254K 990 PDF
FY2024 $124K$239K−$115K−$336K 990 PDF
FY2023 $199K$300K−$100K−$222K 990 PDF
FY2022 $227K$310K−$83K−$121K 990 PDF
FY2021 $156K$188K−$32K−$43K 990 PDF
FY2020 $53K$152K−$99K−$11K 990 PDF
FY2019 Viewing $242K$185K$57K$88K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2019 990 (4 parts)
Part VIII · Statement of revenue $241,769 across 6 lines filed
VIII-1f All other contributions, gifts and grants$231,884
VIII-1g Noncash contributions (included above)$25,049
VIII-1h Total contributions, gifts and grants$231,884
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$115−$115
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,000$10,000
VIII-12 Total revenueRelated to mission $10,000 · Unrelated business $0 · Excluded from tax −$115$241,769
Part IX · Statement of functional expenses $185,001 across 13 lines filed
IX-7 Other salaries and wagesPrograms $35,493 · Management $4,437 · Fundraising $4,437$44,367
IX-10 Payroll taxesPrograms $2,715 · Management $339 · Fundraising $340$3,394
IX-11a Management feesPrograms $907 · Management $23,222 · Fundraising $2,884$27,013
IX-11b Legal feesManagement $5,251$5,251
IX-11c Accounting feesManagement $7,300$7,300
IX-11g Other fees for servicesPrograms $5,306 · Management $13,105$18,411
IX-12 Advertising and promotionPrograms $10 · Management $754$764
IX-13 Office expensesPrograms $1,402 · Management $2,516 · Fundraising $59$3,977
IX-17 TravelPrograms $37,033 · Management $1,444$38,477
IX-19 Conferences, conventions and meetingsFundraising $1,174$1,174
IX-22 Depreciation, depletion and amortizationPrograms $2,576$2,576
IX-23 InsuranceManagement $743$743
IX-24 Other expenses (24a–d)Programs $22,845 · Management $8,460 · Fundraising $249$31,554
IX-25 Total functional expensesPrograms $108,287 · Management $67,571 · Fundraising $9,143$185,001
Part X · Balance sheet $122,154 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $58,455$12,403
X-3 Pledges and grants receivable$80,000
X-10c Land, buildings and equipment, netStart of year $8,852$16,916
X-15 Other assetsStart of year $0$12,835
X-16 Total assetsStart of year $67,307$122,154
X-17 Accounts payable and accrued expensesStart of year $5,912$669
X-25 Other liabilitiesStart of year $891$9,212
X-26 Total liabilitiesStart of year $35,882$33,960
X-32 Total net assets or fund balancesStart of year $31,425$88,194
X-33 Total liabilities and net assetsStart of year $67,307$122,154
Part XI · Reconciliation of net assets $88,194 net assets at year end
XI-1 Total revenue$241,769
XI-2 Total expenses$185,001
XI-3 Revenue less expenses$56,768
XI-4 Net assets at start of year$31,425
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$88,194

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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