Levitt Pavilions
Nonprofit profile at a glance
- EIN
- 264334374
- IRS 990 coverage
- 2014–2016
- Forms available
- Form 990 2016
- Location
- Los Angeles, CA, USA
- Phone
- 2132016100
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $42,667
- Expenses
- $185,466
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SHARON YAZOWSKI (EXECUTIVE DIRECTOR)
Highest reported compensation
- SHARON YAZOWSKI (EXECUTIVE DIRECTOR): $25,865 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Levitt Pavilions is a national nonprofit organization that inspires and strengthens communities through live music experiences. Central to Levitt Pavilions' mission is the creation, development, and support of levitt pavilions as community gathering spaces. (See Schedule O) (Continued) Levitt Pavilions helps cities nationwide establish and sustain their own Pavilions and Levitt Programs, resulting in stronger, healthier, and more interconnected neighborhoods and communities.
What it reported doing in 2016
Support the programs of local friends of Levitt Pavilion organizations through interpavilion activities and consultation; support and assist in the production of free concerts; guide civic and community leaders in developing new local Levitt programs.
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 90% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 84
- Accountability: 68
- Sustainability: 7
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 65.4%; rating input score 65
- Fundraising efficiency: $1.09 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 80.6%; rating input score 81; 48th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 24th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: -334.7%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 13.9%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: -42.3% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -56.8% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -69.6% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 65.4% of spending went to programs
- Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $121K in reported program spending
- Leadership: top reported pay $26K · 5 people listed
- Consistency: 20 of 22 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 3 filing years from 2014 to 2016
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Fundraising efficiency scored 15/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.