Lev Children's Museum Inc

Nonprofit profile at a glance

EIN
831805507
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Cooper City, FL, USA
Phone
9545570263
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Children's Museums
Affiliation
Judaism

Reported finances

Revenue
$217,317
Expenses
$203,967
Assets
$111,047
Liabilities
$52,457

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SARAH DEWOSKIN (EXECUTIVE DIRECTOR / FOUNDER)
  • ANNE SOPSHIN (PRESIDENT / CHAIR)

Highest reported compensation

  • SARAH DEWOSKIN (EXECUTIVE DIRECTOR / FOUNDER): $62,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lev creates engaging experiences to connect learners of all ages, backgrounds, and abilities with jewish culture and community.

What it reported doing in 2025

Programs that create engaging experiences to connect learners of all ages, abilities and backgrounds to jewish culture and community.

Operating model

Revenue model
Donor-supported. 88% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 83.8%; rating input score 84
  • Fundraising efficiency: $14.63 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 30.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 47.9% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 27.4% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 83.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $171K in reported program spending
  • Leadership: top reported pay $62K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.