Civic Intelligence

Levey Day School

990 • Fiscal year 2022 • EIN 01-0285528

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 02, 2022

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

96th percentile

1.49x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

16th percentile

-26%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

5th percentile

-75%

Faster asset growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$37,240

Down $108,920 (-75%) from 2021

Net Assets

Down

-$18,314

Down $128,216 (-117%) from 2021

Liabilities

Up

$55,554

Up $19,296 (+53%) from 2021

Revenue

Down

$496,486

Down $127,007 (-20%) from 2021

Expenses

Up

$624,702

Up $159,876 (+34%) from 2021

Net Income

Down

-$128,216

Down $286,883 (-181%) from 2021

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

2022

Assets$37,240
Liabilities$55,554
Net Assets-$18,314

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

2022

Revenue$496,486
Expenses$624,702
Net Income-$128,216
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 2, 2022
Return Version
2021v4.2
Gross Receipts
$498,398
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$146,160$37,240▼ $108,920
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$109,902$-18,314▼ $128,216
Total Assets$146,160$37,240▼ $108,920
Liabilities
Accounts Payable and Accrued Expenses$28,548$49,854▲ $21,306
Deferred Revenue$7,710$5,700▼ $2,010
Total Liabilities$36,258$55,554▲ $19,296
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,902$-18,314▼ $128,216
Total Liabilities and Net Assets / Fund Balance$146,160$37,240▼ $108,920

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
David FreidenreichPresident
Elaine KahanerSecretary & V. President
Barbara MersonTreasurer & V. President
Derek MolliverDirector
Janel KollangiDirector
Jessica FeinbergDirector
Jonathan BrattenDirector
Kathryn Woodson BarrDirector
Sam SpinradDirector
Trina CarrollDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$113,967
Program Service Revenue
$380,485
Investment Income
$0
Other Revenue
$2,034
All Other Contributions
$81,357
Change in Net Assets
$-128,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$513,771
Other Expenses$110,931
Total Fundraising Expense$4,062
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$362,316--$362,316
Current Officers, Directors, Trustees, and Key Employees$80,000$3,750$3,750$87,500
Occupancy$51,575$5,731-$57,306
Payroll Taxes$33,824--$33,824
Other Employee Benefits$30,131--$30,131
Advertising-$3,875-$3,875
Office Expenses$1,873$937$312$3,122
Insurance$2,722--$2,722
Other Expenses$2,231$419-$2,231
Fees for Services Accounting$563$562-$1,125
All Other Expenses-$504-$504
Total Functional Expenses$604,862$15,778$4,062$624,702
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,946
Fundraising Direct Expenses$1,912
Professional Fundraising Fees$0
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 11B

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
2078317495
Signed
2022-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Freidenreich
Formed
1969
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
21
Volunteers
98

Preparer

Firm
Filler and Associates PA
Address
70 Center Street PO Box 4177, Portland, ME 04101-0377
Preparer
Mark G Filler CPA
Phone
2077720153
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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
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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0146160
IRS990/TotalAssetsEOYAmt037240
IRS990/TotalAssetsGrp/BOYAmt0146160
IRS990/TotalAssetsGrp/EOYAmt037240
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0113967
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04062
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015778
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0604862
IRS990/TotalFunctionalExpensesGrp/TotalAmt0624702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036258
IRS990/TotalLiabilitiesEOYAmt055554
IRS990/TotalLiabilitiesGrp/BOYAmt036258
IRS990/TotalLiabilitiesGrp/EOYAmt055554
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-18314
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0604862
IRS990/TotalProgramServiceRevenueAmt0380485
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0380485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0496486
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt098
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0146160
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037240
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt064 FALL LANE
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004103
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0http://leveydayschool.org/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0David Freidenreich
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02078317495
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-02
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
ReturnHeader/ReturnTs02022-11-03T12:15:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0David
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Freidenreich
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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
2022Detailed filing. Detailed filing data is available for this year.$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