Civic Intelligence

Levey Day School

990 • Fiscal year 2015 • EIN 01-0285528

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 11, 2015

400 Deering AvenuePortland, ME 04103

(207) 774-7676

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.88x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

52nd percentile

2.5%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

3.4%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$33,506

Up $805 (+2.5%) from 2014

Net Assets

Up

$4,177

Up $6,121 (+315%) from 2014

Liabilities

Down

$29,329

Down $5,316 (-15%) from 2014

Revenue

Up

$378,500

Up $12,461 (+3.4%) from 2014

Expenses

Up

$372,942

Up $6,119 (+1.7%) from 2014

Net Income

Up

$5,558

Up $6,342 (+809%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200KAssets 2010: $163,963Liabilities 2010: $18,690Net Assets 2010: $145,2732010Assets 2011: $69,261Liabilities 2011: $11,550Net Assets 2011: $57,7112011Assets 2012: $42,159Liabilities 2012: $18,065Net Assets 2012: $24,0942012Assets 2013: $42,723Liabilities 2013: $43,883Net Assets 2013: -$1,1602013Assets 2014: $32,701Liabilities 2014: $34,645Net Assets 2014: -$1,9442014Assets 2015: $33,506Liabilities 2015: $29,329Net Assets 2015: $4,1772015Assets 2016: $174,297Liabilities 2016: $186,187Net Assets 2016: -$11,8902016Assets 2017: $185,235Liabilities 2017: $166,437Net Assets 2017: $18,7982017Assets 2018: $251,497Liabilities 2018: $144,361Net Assets 2018: $107,1362018Assets 2019: $24,641Liabilities 2019: $27,231Net Assets 2019: -$2,5902019Assets 2020: $69,505Liabilities 2020: $92,883Net Assets 2020: -$23,3782020Assets 2021: $146,160Liabilities 2021: $36,258Net Assets 2021: $109,9022021Assets 2022: $37,240Liabilities 2022: $55,554Net Assets 2022: -$18,3142022Assets 2023: $120,409Liabilities 2023: $189,419Net Assets 2023: -$69,0102023Assets 2024: $98,362Liabilities 2024: $288,212Net Assets 2024: -$189,8502024Assets 2025: $44,722Liabilities 2025: $190,254Net Assets 2025: -$145,5322025

Highlighted filing

2015

Assets$33,506
Liabilities$29,329
Net Assets$4,177

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $311,1072010Expenses 2011: $316,9832011Expenses 2012: $317,2672012Revenue 2013: $326,837Expenses 2013: $352,091Net Income 2013: -$25,2542013Revenue 2014: $366,039Expenses 2014: $366,823Net Income 2014: -$7842014Revenue 2015: $378,500Expenses 2015: $372,942Net Income 2015: $5,5582015Revenue 2016: $337,805Expenses 2016: $353,872Net Income 2016: -$16,0672016Revenue 2017: $364,179Expenses 2017: $333,491Net Income 2017: $30,6882017Revenue 2018: $426,865Expenses 2018: $338,527Net Income 2018: $88,3382018Revenue 2019: $279,929Expenses 2019: $389,655Net Income 2019: -$109,7262019Revenue 2020: $359,262Expenses 2020: $380,049Net Income 2020: -$20,7872020Revenue 2021: $623,493Expenses 2021: $464,826Net Income 2021: $158,6672021Revenue 2022: $496,486Expenses 2022: $624,702Net Income 2022: -$128,2162022Revenue 2023: $509,343Expenses 2023: $559,040Net Income 2023: -$49,6972023Revenue 2024: $456,057Expenses 2024: $576,897Net Income 2024: -$120,8402024Revenue 2025: $622,398Expenses 2025: $578,080Net Income 2025: $44,3182025

Highlighted filing

2015

Revenue$378,500
Expenses$372,942
Net Income$5,558
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$384,190
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,517$28,292▲ $8,775
Savings and Temporary Cash Investments$8,038$0▼ $8,038
Cap Stk Tr Prin Current Funds$-1,381$4,177▲ $5,558
Prepaid Expenses and Deferred Charges$2,562$4,073▲ $1,511
Accounts Receivable$3,147$1,141▼ $2,006
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$33,264$33,506▲ $242
Liabilities
Deferred Revenue$34,645$28,064▼ $6,581
Accounts Payable and Accrued Expenses-$1,265-
Total Liabilities$34,645$29,329▼ $5,316
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,381$4,177▲ $5,558
Total Liabilities and Net Assets / Fund Balance$33,264$33,506▲ $242

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$26,613$26,613
Other Land Buildings$0$827$827
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karl SchatzPresident
Carol DaynDirector
David IsraelDirector
Elisa Boxer-cookDirector
Heidi FarberDirector
Janet McaaDirector
Julie GreeneDirector
Michael SchwartzDirector
Molly RowlesDirector
Elaine IsajarSecretary
David FreidenreichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$122,548
Program Service Revenue
$238,594
Investment Income
$3
Other Revenue
$17,355
All Other Contributions
$105,098
Change in Net Assets
$5,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$320,164
Other Expenses$52,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$260,907--$260,907
Other Employee Benefits$38,994--$38,994
Occupancy$24,563$2,729-$27,292
Payroll Taxes$20,263--$20,263
Insurance$5,532--$5,532
Office Expenses$1,886$943-$2,829
Other Expenses$1,260--$1,260
Fees for Services Accounting$611$611-$1,222
All Other Expenses$475$53-$528
Advertising$76--$76
Total Functional Expenses$368,606$4,336$0$372,942
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,045
Fundraising Direct Expenses$5,690
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Auction & Bbq$29,545$23,045-$23,045
Total Events$29,545$23,045$5,690$17,355
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

No review was or will be conducted.

Form 990, Part VI, Section C, line 19

Form 990 and other documents are available at the school office upon request.

Filing and Contact Details

Filer

Filer Name
Levey Day School
EIN
01-0285528
Phone
2077747676
Address
400 Deering Avenue, Portland, ME 04103

Signing Officer

Name
David Freidenreich
Title
Treasurer
Phone
2077974370
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Schatz
Formed
1969
Legal Domicile
Me
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
0

Preparer

Firm
Filler and Associates PA
Address
70 Center Street PO Box 4177, Portland, ME 04101-0377
Preparer
Mark G Filler CPA
Phone
2077720153
Raw XML AppendixShowing 400 of 405 raw XML fields

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026613
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026613
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0827
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0827
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RECRUITING BROCHURES, WEBSITE AND FUNDRAISING MATERIAL
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt06500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt06500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05690
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL AUCTION & BBQ
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05690
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05690
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029545
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029545
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023045
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023045
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017355
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND OTHER DOCUMENTS ARE AVAILABLE AT THE SCHOOL OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt033264
IRS990/TotalAssetsEOYAmt033506
IRS990/TotalAssetsGrp/BOYAmt033264
IRS990/TotalAssetsGrp/EOYAmt033506
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0122548
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04336
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0368606
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372942
IRS990/TotalGrossUBIAmt03
IRS990/TotalLiabilitiesBOYAmt034645
IRS990/TotalLiabilitiesEOYAmt029329
IRS990/TotalLiabilitiesGrp/BOYAmt034645
IRS990/TotalLiabilitiesGrp/EOYAmt029329
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04177
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0368606
IRS990/TotalProgramServiceRevenueAmt0238594
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017355
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238594
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033264
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033506
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0241 Yarmouth Road
IRS990/USAddress/CityNm0Gray
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004039
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0http://leveydayschool.org/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0David Freidenreich
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02077974370
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Levey Day School
ReturnHeader/Filer/BusinessNameControlTxt0LEVE
ReturnHeader/Filer/EIN0010285528
ReturnHeader/Filer/PhoneNum02077747676
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 Deering Avenue
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010378528
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Filler and Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt070 Center Street PO Box 4177
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0041010377
ReturnHeader/PreparerPersonGrp/PhoneNum02077720153
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark G Filler CPA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$1.90$1.46$6.22$5.78$0.44
2024Detailed filing. Detailed filing data is available for this year.$0.98$2.88$1.90$4.56$5.77$1.21
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$1.89$0.69$5.09$5.59$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.56$0.18$4.96$6.25$1.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.36$1.10$6.23$4.65$1.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.93$0.23$3.59$3.80$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.27$0.03$2.80$3.90$1.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$1.44$1.07$4.27$3.39$0.88
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$1.66$0.19$3.64$3.33$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.74$1.86$0.12$3.38$3.54$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.29$0.04$3.79$3.73$0.06
2014Summary only. Only limited summary data is available for this year.$0.33$0.35$0.02$3.66$3.67$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.44$0.01$3.27$3.52$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.18$0.24$3.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.12$0.58$3.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.19$1.45$3.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits