If there is "so little going on" then why worry about it?
Again, I don't know the specifics of NY but often the IRS pays pretty close attention to various "deductions."
You should see the hoops you have to jump through to quantify/qualify for deducting for expenses related to a home office.
Very little experience in dealing with Not For Profit.
If you are losing money consistently then you should be able to use those losses as deductions--provided that you can establish you are not losing money on purpose in order to get those very deductions.
The problem as already stated the IRS will take the average of five years and when you average more losses than gain then you can no longer take those deductions. The IRS will classify your venture as a hobby which you cannot not take deductions for any year you have lost money. They will however allow the deductions in a year when you gained money in which case you are claiming to pay taxes on your profit.
"By little going on". I mean that there is little to keep a record of. I'm not collecting dues, fees, or doing any paid advertising, not selling any equipment or uniforms. Basically I pay for heating and insurance and collect donations. Once I start the NPO nothing has to change in the way I do things less filing a IRS form each year.
When I retire I would like to continue teaching. Again I wouldn't be teaching for profit. So NPO is the appropriate business model.