Lebovitz Foundation

Nonprofit profile at a glance

EIN
237007749
IRS 990-PF coverage
2020–2025
Forms available
Form 990-PF 2025
Location
Pittsburgh, PA, USA
Phone
4123514422
Rating
85
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$2,372
Expenses
$2,773

Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.

Overview

Mission

Lebovitz Foundation is a nonprofit. Location: Pittsburgh, PA. EIN 237007749. Tax year 2025 Form 990-PF reports $2.4K revenue and $2.8K expenses.

What it reported funding in 2025

The foundation reported 15 grants totaling $2,409. The stated grant purposes included assist in charitable activities, furtherance of charitable activities., and furtherance of charitable activities, plus 5 other reported purposes.

Operating model

Revenue model
Investment-supported. 69% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

STRONG - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of available resources goes to charitable grants.

Rating breakdown

  • Grant Deployment: 59
  • Cost Efficiency: 87
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 96

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 59.4%; rating input score 59; 9th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 86.9%; rating input score 87; 70th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 61.16; rating input score 96; 96th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: 59.4% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 96th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.

  • Review — Grant Deployment: Grant deployment ratio scored 59/100.