Civic Intelligence

The Libenu Foundation

990 • Fiscal year 2024 • EIN 27-2149745

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 25, 2025

8052 N Monticello 203Skokie, IL 60076

(847) 213-0514

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.90x

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$192,843

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.8%

Faster asset growth than 53% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,993,973

Up $381,124 (+5.8%) from 2023

Net Assets

Up

$5,410,555

Up $309,445 (+6.1%) from 2023

Liabilities

Up

$1,583,418

Up $71,679 (+4.7%) from 2023

Revenue

Down

$1,751,740

Down $1,601,769 (-48%) from 2023

Expenses

Up

$1,450,120

Up $114,659 (+8.6%) from 2023

Net Income

Down

$301,620

Down $1,716,428 (-85%) from 2023

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $1,297,446Liabilities 2013: $309,020Net Assets 2013: $988,4262013Assets 2014: $1,654,163Liabilities 2014: $583,099Net Assets 2014: $1,071,0642014Assets 2015: $2,110,445Liabilities 2015: $871,069Net Assets 2015: $1,239,3762015Assets 2016: $2,365,536Liabilities 2016: $850,580Net Assets 2016: $1,514,9562016Assets 2017: $3,000,102Liabilities 2017: $1,346,864Net Assets 2017: $1,653,2382017Assets 2019: $2,589,365Liabilities 2019: $969,749Net Assets 2019: $1,619,6162019Assets 2020: $3,035,821Liabilities 2020: $1,039,616Net Assets 2020: $1,996,2052020Assets 2021: $3,637,657Liabilities 2021: $1,012,023Net Assets 2021: $2,625,6342021Assets 2022: $4,230,227Liabilities 2022: $1,155,352Net Assets 2022: $3,074,8752022Assets 2023: $6,612,849Liabilities 2023: $1,511,739Net Assets 2023: $5,101,1102023Assets 2024: $6,993,973Liabilities 2024: $1,583,418Net Assets 2024: $5,410,5552024

Highlighted filing

2024

Assets$6,993,973
Liabilities$1,583,418
Net Assets$5,410,555

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $332,996Expenses 2013: $124,871Net Income 2013: $208,1252013Revenue 2014: $254,006Expenses 2014: $171,368Net Income 2014: $82,6382014Revenue 2015: $416,910Expenses 2015: $247,473Net Income 2015: $169,4372015Revenue 2016: $512,078Expenses 2016: $237,148Net Income 2016: $274,9302016Revenue 2017: $549,033Expenses 2017: $410,751Net Income 2017: $138,2822017Revenue 2019: $605,369Expenses 2019: $695,438Net Income 2019: -$90,0692019Revenue 2020: $1,113,664Expenses 2020: $737,075Net Income 2020: $376,5892020Revenue 2021: $1,439,035Expenses 2021: $809,417Net Income 2021: $629,6182021Revenue 2022: $1,609,273Expenses 2022: $1,155,581Net Income 2022: $453,6922022Revenue 2023: $3,353,509Expenses 2023: $1,335,461Net Income 2023: $2,018,0482023Revenue 2024: $1,751,740Expenses 2024: $1,450,120Net Income 2024: $301,6202024

Highlighted filing

2024

Revenue$1,751,740
Expenses$1,450,120
Net Income$301,620
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.0
Gross Receipts
$1,751,740
Mission and Program Overview

Mission

The libenu foundations mission is to provide opportunities for jewish adults with developmental disabilities to live independent, meaningful lives as respected members of the jewish community.

Libenu's mission is to provide a lifetime of care and support for children, teens, and adults with intellectual and developmental disabilities, empowering them to live with dignity as fully included members of their community. Libenu partners with families, enabling them to create the life they want for their loved ones, resulting in decreased stress and an increased sense of security for the future. Libenu fulfills its mission by providing life-changing, robust respite services infused with traditional values for families; warm, welcoming person-centered kosher homes for adults; inclusive social and recreational opportunity; partnerships for day programming and vocational training; and leadership in community education and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,087,290$4,026,357▼ $60,933
Cash and Non-Interest-Bearing Accounts$1,701,429$1,761,679▲ $60,250
Investments in Publicly Traded Securities$711,035$1,012,266▲ $301,231
Accounts Receivable$63,685$39,065▼ $24,620
Prepaid Expenses and Deferred Charges$110--
Total Assets$6,612,849$6,993,973▲ $381,124
Other Assets Total$49,300$154,606▲ $105,306
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,435,603$1,390,038▼ $45,565
Other Liabilities$47,066$154,606▲ $107,540
Accounts Payable and Accrued Expenses$29,070$38,774▲ $9,704
Total Liabilities$1,511,739$1,583,418▲ $71,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,101,110$5,410,555▲ $309,445
Total Net Assets Fund Balance$5,101,110$5,410,555▲ $309,445
Total Liabilities and Net Assets / Fund Balance$6,612,849$6,993,973▲ $381,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,454,554$605,772$4,060,326
Land$571,803-$571,803
Equipment-$37,267$37,267
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shana ErenbergCEOFT$192,843$192,843

Board Members and Trustees

NameTitle
Sharyl RossPresident
Chasida DavisBoard Member
David SetilerBoard Member
Gary AshmanBoard Member
Julie ThomasBoard Member
Mitch DayanBoard Member
Nesanel DavisBoard Member
Scott GottliebBoard Member
Debra HartmanTrasurer
Dr Rich AronoffVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,258,255
Program Service Revenue
$419,043
Investment Income
$74,442
Other Revenue
$0
All Other Contributions
$1,159,445
Change in Net Assets
$301,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,751,740
Total Revenue per Audited Statements
$1,751,740
Total Revenue per Form 990
$1,751,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$798,310
Other Expenses$651,810
Total Fundraising Expense$127,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$557,092$74,580$115,535$747,207
Depreciation Depletion$95,460--$95,460
Interest$70,379--$70,379
Occupancy$61,292$177$295$61,764
Payroll Taxes$37,647$5,081$8,375$51,103
Insurance$29,180$174$291$29,645
All Other Expenses$15,229$590$983$16,802
Information Technology$10,531$235$392$11,158
Other Expenses$7,721$298$496$7,721
Conferences and Meetings$6,311$37$63$6,411
Travel$4,814--$4,814
Office Expenses$1,096$26$43$1,165
Total Functional Expenses$1,241,254$81,646$127,220$1,450,120

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,450,120
Total Expenses per Audited Statements$1,450,120
Total Expenses per Form 990$1,450,120
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability - Current$132,147
Operating Lease Liab - Non-current$22,459
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Nathan davis chasida davis brother and sister in-law

Form 990, Page 6, Part VI, Line 11B

Form 990 is emailed to the board of directors and discussed at a subsequent meeting prior to filing.

Form 990, Page 6, Part VI, Line 12C

All officers, employees, and board members must annually submit a conflict of interest disclosure form, which is reviewed by the board of directors. Any potential conflict arising during the year must also be disclosed to the board of directors.

Form 990, Page 6, Part VI, Line 15A

Members of the organization's board of directors determine, review and approve the salary for the chief executive officer.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request and can be found on other websites online.

Form 990, Part VIII

Form 990, part viii, line 1e - government grants illinois department of human services group respite program grant the group respite program provides short-term, group supports to children and adults with intellectual/developmental disabilities that are not receiving any home and community based waiver funded services in either the two children's waivers or the adult waiver, operated by the illinois department of human services (idhs) division of developmental disabilities (ddd). Group respite occurs in a community-based or site-based setting of 2 or more individuals and provides experiences of social interaction, inclusion and/or community exposure/integration. Group respite provides relief and reduces the stress of the caregiver of a child or adult with an intellectual/developmental disability and helps to maintain a child or adult with an intellectual/developmental disability in their home and reduce the need for long-term services and supports.

Filing and Contact Details

Filer

Filer Name
Libenu
EIN
27-2149745
Phone
8472130514
Address
8052 N MONTICELLO 203, SKOKIE, IL 60076

Signing Officer

Name
Shana Erenberg
Title
CEO
Phone
8472130514
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shana Erenberg
Formed
2010
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
Wayne B Greenberg CPA
Address
721 HARRIS AVE, STATEN ISLAND, NY 10314
Preparer
Wayne Greenberg
Phone
2124004826
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Libenu's mission is to provide a lifetime of care and support for children, teens, and adults with intellectual and developmental disabilities, empowering them to live with dignity as fully included members of their community. Libenu partners with families, enabling them to create the life they want for their loved ones, resulting in decreased stress and an increased sense of security for the future. Libenu fulfills its mission by providing life-changing, robust respite services infused with traditional values for families; warm, welcoming person-centered kosher homes for adults; inclusive social and recreational opportunity; partnerships for day programming and vocational training; and leadership in community education and advocacy.

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IRS990/MissionDesc0LIBENU'S MISSION IS TO PROVIDE A LIFETIME OF CARE AND SUPPORT FOR CHILDREN, TEENS, AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, EMPOWERING THEM TO LIVE WITH DIGNITY AS FULLY INCLUDED MEMBERS OF THEIR COMMUNITY. LIBENU PARTNERS WITH FAMILIES, ENABLING THEM TO CREATE THE LIFE THEY WANT FOR THEIR LOVED ONES, RESULTING IN DECREASED STRESS AND AN INCREASED SENSE OF SECURITY FOR THE FUTURE. LIBENU FULFILLS ITS MISSION BY PROVIDING LIFE-CHANGING, ROBUST RESPITE SERVICES INFUSED WITH TRADITIONAL VALUES FOR FAMILIES; WARM, WELCOMING PERSON-CENTERED KOSHER HOMES FOR ADULTS; INCLUSIVE SOCIAL AND RECREATIONAL OPPORTUNITY; PARTNERSHIPS FOR DAY PROGRAMMING AND VOCATIONAL TRAINING; AND LEADERSHIP IN COMMUNITY EDUCATION AND ADVOCACY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LEV CHICAGO RESPITE PROGRAM - PROVIDES DESPERATELY NEEDED ASSISTANCE TO FAMILIES BY OFFERING PROFESSIONAL, DEPENDABLE, WELL STRUCTURED RESPITE SERVICES IN A WARM, NURTURING ENVIRONMENT. PARTICIPANTS ENJOY A VARIETY OF SOCIAL AND RECREATIONAL ACTIVITIES CENTERED AROUND HOLIDAYS AND TRADITIONS, AS WELL AS A DELICIOUS, HEALTHY KOSHER DINNER. A HIGH STAFF TO CLIENT RATIO ENSURES THAT EVERYONE'S NEEDS ARE PROPERLY ADDRESSED AND THAT LIBENU'S "GOLD STANDARD OF CARE" IS MAINTAINED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY EDUCATION - EDUCATIONAL PROGRAMS FOR COMMUNITY MEMBERS ON DISABILITY RELATED TOPICS, INCLUDING: PLANNING FOR TRANSITIONS (POST HIGH SCHOOL STUDENTS); UNDERSTANDING YOUR BENEFITS; NAVIGATING THE SYSTEM.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIBENU'S MISSION IS TO PROVIDE A LIFETIME OF CARE AND SUPPORT FOR CHILDREN, TEENS, AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, EMPOWERING THEM TO LIVE WITH DIGNITY AS FULLY INCLUDED MEMBERS OF THEIR COMMUNITY. LIBENU PARTNERS WITH FAMILIES, ENABLING THEM TO CREATE THE LIFE THEY WANT FOR THEIR LOVED ONES, RESULTING IN DECREASED STRESS AND AN INCREASED SENSE OF SECURITY FOR THE FUTURE. LIBENU FULFILLS ITS MISSION BY PROVIDING LIFE-CHANGING, ROBUST RESPITE SERVICES INFUSED WITH TRADITIONAL VALUES FOR FAMILIES; WARM, WELCOMING PERSON-CENTERED KOSHER HOMES FOR ADULTS; INCLUSIVE SOCIAL AND RECREATIONAL OPPORTUNITY; PARTNERSHIPS FOR DAY PROGRAMMING AND VOCATIONAL TRAINING; AND LEADERSHIP IN COMMUNITY EDUCATION AND ADVOCACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NATHAN DAVIS CHASIDA DAVIS BROTHER AND SISTER IN-LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS AND DISCUSSED AT A SUBSEQUENT MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OFFICERS, EMPLOYEES, AND BOARD MEMBERS MUST ANNUALLY SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM, WHICH IS REVIEWED BY THE BOARD OF DIRECTORS. ANY POTENTIAL CONFLICT ARISING DURING THE YEAR MUST ALSO BE DISCLOSED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINE, REVIEW AND APPROVE THE SALARY FOR THE CHIEF EXECUTIVE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE FOUND ON OTHER WEBSITES ONLINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990, PART VIII, LINE 1E - GOVERNMENT GRANTS ILLINOIS DEPARTMENT OF HUMAN SERVICES GROUP RESPITE PROGRAM GRANT THE GROUP RESPITE PROGRAM PROVIDES SHORT-TERM, GROUP SUPPORTS TO CHILDREN AND ADULTS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES THAT ARE NOT RECEIVING ANY HOME AND COMMUNITY BASED WAIVER FUNDED SERVICES IN EITHER THE TWO CHILDREN'S WAIVERS OR THE ADULT WAIVER, OPERATED BY THE ILLINOIS DEPARTMENT OF HUMAN SERVICES (IDHS) DIVISION OF DEVELOPMENTAL DISABILITIES (DDD). GROUP RESPITE OCCURS IN A COMMUNITY-BASED OR SITE-BASED SETTING OF 2 OR MORE INDIVIDUALS AND PROVIDES EXPERIENCES OF SOCIAL INTERACTION, INCLUSION AND/OR COMMUNITY EXPOSURE/INTEGRATION. GROUP RESPITE PROVIDES RELIEF AND REDUCES THE STRESS OF THE CAREGIVER OF A CHILD OR ADULT WITH AN INTELLECTUAL/DEVELOPMENTAL DISABILITY AND HELPS TO MAINTAIN A CHILD OR ADULT WITH AN INTELLECTUAL/DEVELOPMENTAL DISABILITY IN THEIR HOME AND REDUCE THE NEED FOR LONG-TERM SERVICES AND SUPPORTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VIII
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