BETA

DAG FOUNDATION FOR THE ARTS AND HUMANITIES: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
DAG FOUNDATION FOR THE ARTS AND HUMANITIES (EIN 93-4908263)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-09
IRS object ID
202612529349100501
Schema version
2025v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-09-09T03:37:31-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ERNST & YOUNG US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE MANHATTAN WESTAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN934908263EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAG Foundation for the Arts and HumanitiesBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DAG FOUNDATIONInCareOfNm
Business Name ControlDAGFBusinessNameControlTxt
Phone2127733000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1603 Highland AveAddressLine1Txt
CityBoulderCityNm
State AbbreviationCOStateAbbreviationCd
ZIP803024721ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDouglas GrahamPersonNm
Person TitleDirectorPersonTitleTxt
Phone2127733000PhoneNum
Signature2026-09-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChristine W DiIonnaPreparerPersonNm
PTINP00999533PTIN
Phone2127733000PhoneNum
Preparation2026-09-09PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,192,896FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$101,750ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$28InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$28InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$25,895DividendsRevAndExpnssAmt
Dividends Net Invst Incm$25,895DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$14,582NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$75,805GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$14,582CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$142,255TotalRevAndExpnssAmt
Total Net Invst Incm$40,505TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$37,748OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$10,878OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$26,870OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$21,500TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$16,694OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$16,694OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$75,942TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$10,878TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$43,564TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$60,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$60,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$135,942TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$10,878TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$103,564TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$6,313ExcessRevenueOverExpensesAmt
Net Investment Income$29,627NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$45,828SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$31,096SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$31,096SavAndTempCashInvstEOYFMVAmt
Corporate Bonds BOY$272,823CorporateBondsBOYAmt
Corporate Bonds EOY$272,823CorporateBondsEOYAmt
Corporate Bonds EOYFMV$279,171CorporateBondsEOYFMVAmt
Other Investments BOY$627,589OtherInvestmentsBOYAmt
Other Investments EOY$648,634OtherInvestmentsEOYAmt
Other Investments EOYFMV$882,629OtherInvestmentsEOYFMVAmt
Total Assets BOY$946,240TotalAssetsBOYAmt
Total Assets EOY$952,553TotalAssetsEOYAmt
Total Assets EOYFMV$1,192,896TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$946,240CapitalStockBOYAmt
Capital Stock EOY$952,553CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$946,240TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$952,553TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$946,240TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$952,553TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$946,240TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$6,313ExcessRevenueOverExpensesAmt
Subtotal$952,553SubtotalAmt
Tot Net Ast Or Fund Balances EOY$952,553TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
Gross Sales Price$75,805GrossSalesPriceAmt
Cost Or Other Basis$61,223CostOrOtherBasisAmt
Gain Or Loss$14,582GainOrLossAmt
Gains Minus Excess Or Losses$14,582GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$14,582CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$412InvestmentIncomeExciseTaxAmt
Subtotal$412SubtotalAmt
Tax Based On Investment Income$412TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$10,862EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$10,862TotalPaymentsAndCreditsAmt
Overpayment$10,450OverpaymentAmt
Applied To ES Tax$10,450AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DAG FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2127733000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1603 HIGHLAND AVEAddressLine1Txt
CityBoulderCityNm
State AbbreviationCOStateAbbreviationCd
ZIP803024721ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Douglas C Graham
603 Highland AveBoulderCO803024721Director and Treasurer1.0$0$0$0
Alyssa Graham
603 Highland AveBoulderCO803024721Director and Secretary1.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt
FieldValueIRS element (for citing)
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,081,531AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$29,344AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,110,875TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,110,875AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$16,663CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,094,212NetVlNoncharitableAssetsAmt
Minimum Investment Return$54,711MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$54,711MinimumInvestmentReturnAmt
Tax Based On Investment Income$412TaxBasedOnInvestmentIncomeAmt
Total Tax$412TotalTaxAmt
Distributable Before Adj$54,299DistributableBeforeAdjAmt
Distributable Before Ded$54,299DistributableBeforeDedAmt
Distributable As Adjusted$54,299DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$103,564ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$103,564QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$54,299DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$37,055ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$37,055TotalExcessDistributionCyovAmt
Qualifying Distributions$103,564QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$54,299AppliedToCurrentYearAmt
Remaining Distri From Corpus$49,265RemainingDistriFromCorpusAmt
Total Corpus$86,320TotalCorpusAmt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$86,320ExcessDistriCyovToNextYrAmt
Excess From Year2$0ExcessFromYear2Amt
Excess From Year1$37,055ExcessFromYear1Amt
Excess From Current Year$49,265ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDOUGLAS C AND ALYSSA GRAHAMContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Ziba Rajabi
183 E Main St Apt 410RochesterNY14604NONEITo support artists in literature, music, and the visual arts$20,000
Michael Zapata
5651 N Bernard StreetChicagoIL60659NONEITo support artists in literature, music, and the visual arts$20,000
Elizabeth Ziman
Apt 208 255 18th streetBrooklynNY11215NONEITo support artists in literature, music, and the visual arts$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$60,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$28ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$25,895ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$14,582ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$40,505ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$40,505TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Douglas C and Alyssa Graham
1603 Highland AveBoulderCO803024721$81,500Yes (X)
Wallace Graham
2603 HIGHLAND AVEBOULDERCO803024721$20,250Yes (X)

Depreciation Schedule DepreciationSchedule

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondSEE ATTACHED LISTBondNm
EOY Book Value$272,823EOYBookValueAmt
EOYFMV$279,171EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (5 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
VANGUARD SMALL-CAP ETFAT COST$47,493$62,682
VANGUARD INDEX FUNDS S&P 500$555,087$767,607
VANGUARD COM SERVICES ETF VOX$1,676$1,936
GLOBAL X GURU INDEX ETF$21,983$25,065
STREET TECH SECTOR SPDR ETF$22,395$25,339

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
WEBSITE$11,194$11,194
SOFTWARE EXPENSES$5,500$5,500

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
INVESTMENT MANAGEMENT FEES$10,878$10,878
OTHER PROFESSIONAL FEES$26,870$26,870

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXES PAIDCategoryTxt
Amt$21,500Amt

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