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Levey Day School FY2022 filing

Tax-deductible

Portland, ME501(c)(3) EIN 01-0285528Revenue $496K in FY2022

On file with the IRSleveydayschool.org400 Deering Ave, 04103-4454 · Portland, METax-exempt since Dec 1969School — 170(b)(1)(A)(ii)

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To establish, maintain and conduct schools to teach secular studies and judaic religious, philosophical and cultural studies.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $19K a year · 4% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $97K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$56K
149% of total assets
Concern: liabilities are 149% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$496K
-20% vs prior year
Spent
$625K
To programs
97%
Net assets
−$18K
By yearFY2020–FY2025
Revenue
$496K
FY2022▼ -20%
Tap a bar for its year
Revenue by fiscal year
FY2020$359K
FY2021$623K
FY2022$496K
FY2023$509K
FY2024$456K
FY2025$622K
Expenses
$625K
FY2022▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020$380K
FY2021$465K
FY2022$625K
FY2023$559K
FY2024$577K
FY2025$578K
Net assets
−$18K
FY2022▼ -117%
Tap a bar for its year
Net assets by fiscal year
FY2020−$23K
FY2021$110K
FY2022−$18K
FY2023−$69K
FY2024−$190K
FY2025−$146K

From the FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $605K Management & general 3% · $16K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
Barbara Merson
Treasurer & V. President
$0Pt VII · Sec A
Elaine Kahaner
Secretary & V. President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Sam Spinrad
Director
$0Pt VII · Sec A
See Levey Day School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates students in secular and Jewish religious, philosophical, and cultural studies.

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Provided by the organization

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1 program · $605K · in their own filed words · FY2021
01

Provided students full-time, academic year elementary school instruction to kindergarten through 8TH grade.

$605Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Jewish Community Alliance of Southern MaineFY2024$25K
Fidelity Investments Charitable Gift FundFY2024$21K
Coastal Enterprises INCFY2024$20K
Second Abraham & Fannie Levey Foundation Trust 101200367720FY2024$12K
Maine Community Foundation INCFY2024$10K
Albert B Glickman Family FoundationFY2024$5K
Lunder FoundationFY2024$2K
Strauss Foundation TDFY2024$1K
Total grants receivedfrom 8 funders$97K
See all 8 funders →

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$496K
Ln 12
Fees for servicesLn 2g$380K
Gifts and grantsLn 1h$114K
Other incomeLn 4–11$2K
Money outPt IX
$625K
Ln 25
Programscol B$605K
Managementcol C$16K
Fundraisingcol D$4K
Owns and owesPt X
−$18K
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$37K
LiabilitiesLn 26$56K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$114K
Fundraising eventsLn 1c$8K
Fees for servicesLn 2g$380K
Other incomeLn 4–11$2K
Total revenueLn 12$496K
Assets in detailPt X, end of year
CashLn 1$37K
Cash and savings togetherLn 1–2$37K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$37K
LiabilitiesLn 26$56K
Net assetsLn 32−$18K
OperationsPt I, VI
EmployeesI 521
VolunteersI 698
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$146K$37K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$146K$37K
LiabilitiesLn 26$36K$56K
Net assetsLn 32$110K−$18K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$88K$80K$4K$4K
Pay of disqualified personsLn 6$362K$362K
Other employee benefitsLn 9$30K$30K
Payroll taxesLn 10$34K$34K
Accounting feesLn 11c$1K$563$562
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$3K$2K$937$312
OccupancyLn 16$57K$52K$6K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$42K$42K$419
All other expensesLn 24e$504$504
Total functional expensesLn 25$625K$605K$16K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $622K$578K$44K−$146K 990 PDF
FY2024 $456K$577K−$121K−$190K 990 PDF
FY2023 $509K$559K−$50K−$69K 990 PDF
FY2022 Viewing $496K$625K−$128K−$18K 990 PDF
FY2021 $623K$465K$159K$110K 990 PDF
FY2020 $359K$380K−$21K−$23K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $496,486 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $223,157$113,967
I-9 Program service revenuePrior year $400,336$380,485
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$2,034
I-12 Total revenuePrior year $623,493$496,486
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $398,821$513,771
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $66,005$110,931
I-18 Total expensesPrior year $464,826$624,702
I-19 Revenue less expensesPrior year $158,667−$128,216
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $496,486 across 7 lines filed
VIII-1a Federated campaigns$25,000
VIII-1c Fundraising events$7,610
VIII-1f All other contributions, gifts and grants$81,357
VIII-1h Total contributions, gifts and grants$113,967
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $380,485$380,485
VIII-8 Net income from fundraising eventsExcluded from tax $2,034$2,034
VIII-12 Total revenueRelated to mission $380,485 · Unrelated business $0 · Excluded from tax $2,034$496,486
Part IX · Statement of functional expenses $624,702 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $80,000 · Management $3,750 · Fundraising $3,750$87,500
IX-6 Pay of disqualified personsPrograms $362,316$362,316
IX-9 Other employee benefitsPrograms $30,131$30,131
IX-10 Payroll taxesPrograms $33,824$33,824
IX-11c Accounting feesPrograms $563 · Management $562$1,125
IX-12 Advertising and promotionManagement $3,875$3,875
IX-13 Office expensesPrograms $1,873 · Management $937 · Fundraising $312$3,122
IX-16 OccupancyPrograms $51,575 · Management $5,731$57,306
IX-23 InsurancePrograms $2,722$2,722
IX-24 Other expenses (24a–d)Programs $41,858 · Management $419$42,277
IX-24e All other expensesManagement $504$504
IX-25 Total functional expensesPrograms $604,862 · Management $15,778 · Fundraising $4,062$624,702
Part X · Balance sheet $37,240 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $146,160$37,240
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $146,160$37,240
X-17 Accounts payable and accrued expensesStart of year $28,548$49,854
X-19 Deferred revenueStart of year $7,710$5,700
X-26 Total liabilitiesStart of year $36,258$55,554
X-32 Total net assets or fund balancesStart of year $109,902−$18,314
X-33 Total liabilities and net assetsStart of year $146,160$37,240
Part XI · Reconciliation of net assets −$18,314 net assets at year end
XI-1 Total revenue$496,486
XI-2 Total expenses$624,702
XI-3 Revenue less expenses−$128,216
XI-4 Net assets at start of year$109,902
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$18,314

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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