Nonprofit · EIN 27-0091152
DAYLIGHT COMMUNITY ARTS FOUNDATION INC
Tax-exempt (reinstated) · BRONX, NY 10471
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $598,238 | $543,965 | $54,273 | $875,895 | $4,146 | $871,749 |
| December 31, 2024 | 990 | $510,406 | $412,692 | $97,714 | $823,341 | $5,865 | $817,476 |
| December 31, 2023 | 990 | $481,988 | $404,915 | $77,073 | $724,757 | $4,995 | $719,762 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $52,850
- Program service revenue
- $519,140
- Investment income
- $26,248
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $98,800
- Salaries, compensation and benefits (total)
- $119,975
- Professional fundraising fees
- $0
- Accounting fees
- $9,820
- Occupancy
- $19,524
- Travel
- $7,382
- Depreciation
- $27,466
- Program services (functional)
- $492,994
- Management and general (functional)
- $50,971
Balance sheet and other
- Total assets, start of year
- $823,341
- Total assets, end of year
- $875,895
- Total liabilities, end of year
- $4,146
- Net assets, end of year
- $871,749
- Net assets without donor restrictions
- $871,749
- Gross receipts
- $598,238
- Employees
- 1
- Year formed
- 2004
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL ITKOFF | PRESIDENT Trustee or director, Officer | 40 | $98,800 |
| CHLOE SELDMAN | SECRETARY Trustee or director, Officer | 3 | $0 |
| JAMES WEGENER | TREASURER Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL ITKOFF | PRESIDENT Trustee or director, Officer | 40 | $84,300 |
| CHLOE SELDMAN | SECRETARY Trustee or director, Officer | 3 | $0 |
| JAMES WEGENER | TREASURER Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL ITKOFF | PRESIDENT Trustee or director, Officer | 40 | $85,300 |
| T RYAN FORER | SECRETARY Trustee or director, Officer | 3 | $2,200 |
| JAMES WEGENER | TREASURER Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 273 WEST 254TH STREET, BRONX, NY 10471-2685
- Principal officer (990 for 2025)
- MICHAEL ITKOFF, 273 W 254TH ST APT 2, BRONX, NY 10471
- Signed the 990
- MICHAEL ITKOFF, PRESIDENT
- Phone
- (917) 740-0460
- Website
- DAYLIGHTBOOKS.ORG
- Return prepared by
- KUMLANDER DONOFRIO HAY & PEHL CPAS LLP
Mission
DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHIC ART PUBLISHER FOCUSING ON DIGITAL, PRINT, AND EDUCATIONAL PROGRAMS. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD AT LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE. IN ADDITION TO OUR PUBLISHING EFFORTS, DAYLIGHT FACILITATES LIKE-MINDED ARTISTS AND ORGANIZATIONS TO OBTAIN FUNDING BY PROVIDING ADMINISTRATIVE SUPPORT.
Program accomplishments
- DAYLIGHT COMMUNITY ARTS FOUNDATION IS A NON-PROFIT PHOTOGRAPHIC ART PUBLISHER FOCUSING ON DIGITAL, PRINT, AND EDUCATIONAL PROGRAMS. DAYLIGHT BOOKS ARE UNIQUELY COLLECTIBLE AND HIGHLY EDUCATIONAL PUBLICATIONS WORKING TO REVITALIZE THE RELATIONSHIP BETWEEN ART, PHOTOGRAPHY, AND THE WORLD AT LARGE. DAYLIGHT'S DIGITAL FEATURES PROVIDE ACCESS AND EDUCATION RELATED TO THE WORLD'S LEADING PHOTOGRAPHIC ART WITHIN THE DIGITAL ENVIRONMENT. OUR FREELY ACCESSIBLE, WEB-BASED, LONG-FORM PUBLICATIONS SHOWCASE THE WORK OF ARTISTS AND DOCUMENTARIANS WHO EXPLORE STORIES OF SOCIAL, CULTURAL, POLITICAL, AND ENVIRONMENTAL RELEVANCE. IN ADDITION TO OUR PUBLISHING EFFORTS, DAYLIGHT FACILITATES LIKE-MINDED ARTISTS AND ORGANIZATIONS TO OBTAIN FUNDING BY PROVIDING ADMINISTRATIVE SUPPORT.Expenses $492,994 · revenue $519,140
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-0091152
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A40)
- Assets (IRS master file)
- $875,895
- Income (IRS master file)
- $598,238
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- October 21, 2014
- Reinstated
- Effective September 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $598,238 | $543,965 | $875,895 | IRS |
| 990 | December 2024 | $510,406 | $412,692 | $823,341 | XML |
| 990 | December 2023 | $481,988 | $404,915 | $724,757 | XML |
| 990 | December 2022 | $483,241 | $496,841 | $646,508 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-0091152).
Questions about DAYLIGHT COMMUNITY ARTS FOUNDATION INC
- What is the EIN of DAYLIGHT COMMUNITY ARTS FOUNDATION INC?
- The employer identification number (EIN) of DAYLIGHT COMMUNITY ARTS FOUNDATION INC is 27-0091152.
- Is DAYLIGHT COMMUNITY ARTS FOUNDATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective September 15, 2014.
- Are donations to DAYLIGHT COMMUNITY ARTS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DAYLIGHT COMMUNITY ARTS FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DAYLIGHT COMMUNITY ARTS FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DAYLIGHT COMMUNITY ARTS FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DAYLIGHT COMMUNITY ARTS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names MICHAEL ITKOFF.
- Who are the officers and directors of DAYLIGHT COMMUNITY ARTS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $98,800 (MICHAEL ITKOFF, PRESIDENT).
- How much revenue does DAYLIGHT COMMUNITY ARTS FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $598,238, expenses of $543,965 and total assets of $875,895 at year end.
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