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Daylight Community Arts Foundation Inc

EIN 27-0091152 · Bronx, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood84 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$598,238
Spending
$543,965
Spent on programs
91%
Reserves
19.2 months of spending
Largest source of income
fees for its services, 87%
Employees
1
Highest pay
$98,800, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 19.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

  • Income trend

    15 of 15

    Income rose 17% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 84 out of 100. Higher than 70% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    18 of 25

    2 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $492,994 spent. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2010 for not filing returns for three years, and reinstated on September 15, 2014.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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