Friends of Levitt Pavilion San Jose
Nonprofit profile at a glance
- EIN
- 813110711
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- San Jose, CA, USA
- Phone
- 4087995594
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $230,440
- Expenses
- $212,062
- Assets
- $36,211
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Philip Maresca (President)
People named in this filing
- Richard Holden (Member at Large)
- Philip Maresca (President)
- Emma Lloyd (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Friends of Levitt Pavilion San Jose was formed for the purpose of presenting performing arts experiences accessible to everyone. The mission of FLPSJ is to inspire and build community through music concerts which are free of charge to the public. We will produce an annual concert services of at least 50 performances featuring artists of exceptional quality. All concerts will be free admission, providing access to the performing arts to everyone, regardless of economic circumstance.
What it reported doing in 2024
2024 was an exciting year for FLPSJ! We produced and hosted eight (8) concert in the park where we will be building a permanent music venue. Our main goal like last year was to get people on the lawn and feeling comfortable and safe at St. James Park. Our primary focus on achieving increased attendance goals per concert was to book accomplished bands who had their own following and name recognition and to partner with other non-profit organization to co-currate the lawn experience. Every week, we strived to be consistent in the guest experience featuring quality, local beer & wine, food trucks with a variety of cultural offerings, fun kid's activities, and welcoming staff and Board Members all taking place in a clean and safe park setting. A grassroots marketing approach helped to spread the word through postcard/poster distribution, hanging banners at key downtown locations, writing, and distributing weekly press releases to local news outlets, and largely through social media channels, which included Levitt Pavilion San Jose, but also artist, non-profit partner, media, and local business channels. Second to blankets on the lawn, our goal was to spread awareness about the greater goals of FLPSJ - to build a permanent concert venue in St. James Park. Each week, Board members staffed the Levitt Merch/Info booth to answer questions and educate about the future park plans. The Levitt Merch booth displayed renderings of the proposed concert venue for all to see. Levitt Board members served as MC's week to week and used the stage to talk about Levitt, our mission, and the plans for St. James Park. In addition, this first concert series aimed to build strategic community partnerships that will follow the project into the future. In the extensive outreach to community partners, we spread the word about the future of St. James Park and invited many organizations to engage with our audiences during concerts either on the stage with their own musical programming or through educational activities featuring their individual missions.
Operating model
- Revenue model
- Other-operating. 76% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 84
- Accountability: 76
- Sustainability: 47
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74%; rating input score 74
- Program expense ratio: 80.4%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -28.4% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 41.7% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: -22.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 74% of revenue deployed · 80.4% of spending went to programs
- Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $170K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Review — Sustainability: Operating margin scored 56/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.