Friends of the Levitt Pavilion Steelstacks C/o Artsquest

Nonprofit profile at a glance

EIN
273036235
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Bethlehem, PA, USA
Phone
6103321308
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$522,163
Expenses
$396,705
Assets
$482,438
Liabilities
$35,331

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Highest reported compensation

  • SHAYNA SUPER (STAFF LIAISON- DIRECTOR): $84,051 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build community through music by bringing high quality free concerts and performances to the diverse lehigh valley community.

What it reported doing in 2024

Friends of the levitt pavilion @ steelstacks develops, supports and presents an annual series of professional free concerts at levitt pavilion steelstacks which are open to the public and include many different genres of music. Concerts are presented from may through september. The family-friendly concert series is presented along with a family movie series. All musicians and artists are paid for performing their services.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 64
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $33.4 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 95.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $378K in reported program spending
  • Leadership: top reported pay $84K · 18 people listed
  • Highest-paid contractors: 1 contractor listed · $165K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.