PHOTO START (EIN 812422666) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2016

Legal Domicile

Principal Officer

DAVID LEHMAN

Phone

9172249190

Tax Period

2023-01-01 to 2023-12-31

PHOTO START, founded in 2016, is a small nonprofit in the Youth Development sector that reported $199K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $300K exceeded revenue, resulting in a 50% operating deficit.

Mission

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.PHOTOSTART ALSO PROVIDES OPPORTUNITIES FOR EXPOSURE AS WELL AS SOCIAL AND ECONOMIC EMPOWERMENT THAT WOULD OTHERWISE BE UNAVAILABLE TO THESE CHILDREN. PHOTOSTART WILL BE TEACHING PHOTOGRAPH, BUSINESS/ENTREPRENEURSHIP AND LEADERSHIP TO STUDENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $196,442

Program Service Revenue $0

Investment Income $2,853

Other Revenue $0

TOTAL REVENUE $199,295

Expense Breakdown

Grants Paid $0

Salaries & Benefits $50,058

Fundraising Expenses $42,555

Program Expenses $164,140

Other Expenses $223,392

TOTAL EXPENSES $299,639

Year-over-Year Comparison

	2023	2022	Change
Revenue	$199,295	$226,888	-0.1%
Expenses	$299,639	$309,937	0.0%
Net Income	$-100,344	$-83,049	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$46,500

Total Directors

$46,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID LEHMAN	FOUNDING DIRECTOR	60.00	Officer Director	$46,500	$0	$46,500
CHARLES MEYER	TREASURER	20.00	Officer Director	$0	$0	$0
ABIGAIL LEHMAN	SECRETARY	5.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$199,295	$299,639	$125,550	$-100,344
2022	$226,888	$309,937	$240,342	$-83,049
2021	$156,082	$188,441	$321,913	$-32,359
2020	$53,080	$152,332	$95,788	$-99,252
2019	$241,769	$185,001	$122,154	$56,768
2019	$321,264	$264,496	$122,154	$56,768

PHOTO START