Nonprofit · EIN 81-2422666
PHOTO START
Tax-exempt · NEW YORK, NY 10024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $116,565 | $33,944 | $82,621 | $100,915 | $354,610 | -$253,695 |
| December 31, 2024 | 990 | $124,231 | $238,960 | -$114,729 | $9,227 | $345,543 | -$336,316 |
| December 31, 2023 | 990 | $199,295 | $299,639 | -$100,344 | $125,550 | $347,136 | -$221,586 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $116,242
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $323
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $12
- Salaries, compensation and benefits (total)
- $12
- Professional fundraising fees
- $0
- Accounting fees
- $3,082
- Occupancy
- $2,991
- Travel
- $359
- Program services (functional)
- $12,704
- Management and general (functional)
- $21,173
- Fundraising (functional)
- $67
Balance sheet and other
- Total assets, start of year
- $9,227
- Total assets, end of year
- $100,915
- Total liabilities, end of year
- $354,610
- Net assets, end of year
- -$253,695
- Net assets without donor restrictions
- -$253,695
- Gross receipts
- $116,565
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2016
- 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 |
|---|---|---|---|
| DAVID LEHMAN | FOUNDING DIRECTOR Trustee or director, Officer | 60 | $12 |
| CHARLES MEYER | TREASURER Trustee or director, Officer | 20 | $0 |
| ABIGAIL LEHMAN | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID LEHMAN | FOUNDING DIRECTOR Trustee or director, Officer | 60 | $41,404 |
| CHARLES MEYER | TREASURER Trustee or director, Officer | 20 | $0 |
| ABIGAIL LEHMAN | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID LEHMAN | FOUNDING DIRECTOR Trustee or director, Officer | 60 | $46,500 |
| CHARLES MEYER | TREASURER Trustee or director, Officer | 20 | $0 |
| ABIGAIL LEHMAN | SECRETARY Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2218 BROADWAY ST 268, NEW YORK, NY 10024-6279
- In care of
- % DAVID LEHMAN
- Principal officer (990 for 2025)
- DAVID LEHMAN, 119 WEST 72ND ST APT 140, NEW YORK, NY 10023
- Signed the 990
- DAVID LEHMAN, FOUNDER
- Phone
- (917) 224-9190
- Return prepared by
- FOX AND ASSOCIATES CPAS PC
Mission
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.
Program accomplishments
- 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. PHOTOSTART 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.IN 2025, PHOTO START CONTINUED DELIVERING PHOTOGRAPHY, VISUAL STORYTELLING, AND DIGITAL LITERACY EDUCATION TO UNDERSERVED YOUTH THROUGH ITS INTERNATIONAL PARTNER-BASED PROGRAM MODEL. THE ORGANIZATION PROVIDED STUDENTS WITH ACCESS TO CAMERAS, STRUCTURED INSTRUCTION, MENTORSHIP, AND OPPORTUNITIES TO BUILD PRACTICAL, CREATIVE AND TECHNICAL SKILLS. ACROSS ITS GLOBAL PROGRAM HISTORY, PHOTO START HAS TRAINED MORE THAN 2,380 STUDENTS, DELIVERED OVER 150,000 HOURS OF INSTRUCTION, AND DEVELOPED MORE THAN 125 GRADUATE PEER INSTRUCTORS. THE 2025 PROGRAM YEAR FURTHER ADVANCED PHOTO START'S MISSIO OF USING PHOTOGRAPHY AS AN ACCESSIBLE ENTRY POINT TO CONFIDENCE, DIGITAL LITERACY, CREATIVE EXPRESSION AND LONG-TERM OPPORTUNITY.Expenses $5,189
- 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 FIELDS. OUR STUDENTS ALSO IMPROVE SELF-ESTEEM, SELF-CONFIDENCE, AND SELF-RELIANCE. THESE LEADERSHIP TRAITS ARE HIGHLY TRANLATABLE AND EXTREMELY MARKETABLE, PARTICULARLY IN DEVELOPING REGIONS. BY TEACHING VULNERABLE STUDENTS PHOTOGRAPHY AS AN ART, AND A BUSINESS, WE HOPE TO BRING ABOUT MUCH NEEDED ECONOMIC DEVELOPMENT AS WELL AS TO INTRODUCE THE WORLD TO A NEW GENERATION OF ARTISTS. STUDENTS PARTICIPATE IN THE TEACHING, CREATING A SELF-PERPETUATING CYCLE OF INSTRUCTION. ADVANCING STUDENTS AND GRADUATES ARE ENCOURAGED TO TAKE TRAINING AND BECOME CERTIFIED TRAINERS IN THE PHOTO START PROGRAM. THIS WAY, WE ENABLE SELF-HELP AND ESTABLISH INDEPENDENT ORGANIZATIONS ON THE GROUND.IN 2025, PHOTOSTART EXPANDED AND STRENGHTENED ITS BOLIVIA PROGRAMMING, INCLUDING WORK IN EL ALTO, BY SUPPORTING LOCALLY LED PHOTOGRAPHY EDUCATION FOR YOUTH. THE PROGRAM PROVIDED STUDENTS WITH CAMERA ACCESS, INTRODUCTORY PHOTOGRAPHY TRAINING, AND VISUAL STORYTELLING INSTRUCTION, WHILE ALSO DEMONSTRATING THE LONG-TERM VALUE OF PHOTO START'S INSTRUCTOR DEVELOPMENT MODE. NOEMI DANIELA GONZALEZ CABRERA, A PHOTO START ALUMNA AND INSTRUCTOR, CONTINUED TO SERVE AS A LOCAL LEADER FOR NEW STUDENT COHORTS AND RECEIVED MAJOR REGIONAL RECOGNITION AS A PICTURES OF THE YEAR LATIN AMERICA 2025 WINNER. THIS ACCOMPLISHMENT REFLECTED PHOTO START'S CORE PROGRAM MODEL: STUDENTS GAINING SKILLS, ADVANCING CREATIVELY, AND RETURNING AS MENTORS AND INSTRUCTORS FOR THE NEXT GENERATION.Expenses $6,161
- 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 EDUCATION MODEL. THIS WORK INCLUDED PREPARING AND SUPPORTING NEW PROGRAM ACTIVITY, MAINTAINING INSTRUCTOR AND PARTNER INFRASTRUCTURE, AND ADVANCING A LOCALLY-ROOTED MODEL FOR YOUTH PHOTOGRAPHY EDUCATION. THE SOUTH AFRICA PROGRAM REPRESENTED AN IMPORTANT STEP TOWARD PHOTO START'S GOAL OF BUILDING DURABLE, COMMUNITY-LED PROGRAMS THAT EXTEND BEYOND A SINGLE CLASS CYCLE AND CREATE ONGOING OPPORTUNITIES FOR STUDENTS AND INSTRUCTORS.Expenses $1,354
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
- 81-2422666
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $100,915
- Income (IRS master file)
- $116,565
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $116,565 | $33,944 | $100,915 | IRS |
| 990 | December 2024 | $124,231 | $238,960 | $9,227 | IRS |
| 990 | December 2023 | $199,295 | $299,639 | $125,550 | XML |
| 990 | December 2022 | $226,888 | $309,937 | $240,342 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 81-2422666).
Questions about PHOTO START
- What is the EIN of PHOTO START?
- The employer identification number (EIN) of PHOTO START is 81-2422666.
- Is PHOTO START tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to PHOTO START tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHOTO START 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 PHOTO START 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 PHOTO START 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 PHOTO START?
- The 990 for the year ended December 31, 2025 names DAVID LEHMAN.
- Who are the officers and directors of PHOTO START?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $12 (DAVID LEHMAN, FOUNDING DIRECTOR).
- How much revenue does PHOTO START have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $116,565, expenses of $33,944 and total assets of $100,915 at year end.
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