Levy Senior Center Foundation Inc C/O Judy Newton

Nonprofit profile at a glance

EIN
363498610
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-N 2010
Location
Evanston, IL, USA
Phone
8474488250
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$330,883
Expenses
$411,262
Assets
$1,019,785
Liabilities
$2,860

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

Leadership & pay

14 people listed

People named in this filing

  • Judy Newton (Chair)
  • Evan Nielsen (Treasurer)
  • Hugo Rodriguez (Co Vice Chair)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the levy senior center foundation is to operate exclusively for the charitable purpose of soliciting and dispersing funds for operation of the levy senior center, evanston, Illinois. Said funds shall supplement any funds allocated to the levy senior center by the city of evanston. Specifically, this corporation will solicit said funds from the public at large for purpose of: a} supplementing and enriching the lives of seniors; b} enhancing the programs and services offered by the levy senior center to seniors; c} making such capital improvements to the levy senior center facility as may be deemed suitable and necessary; d} providing financial assistance with the respect to membership dues in the center for needy seniors.

What it reported doing in 2025

The levy senior center offers exercise classes to seniors in the building, or they can take the same class on zoom. The capability to offer these hybrid classes is a result of the installation of a state of the art audio and video equipment in bobby's room in 2021. The city of evanston and the levy senior center foundation funded the renovation. As of this writing, the city of evanston has not billed the foundation for our share of the bobby's room renovation. These classes continue to be a primary function, with the levy senior center foundation supporting education, wellness, community and cultural outings, and entertainment for members and the local senior population.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 94
  • Accountability: 64
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 38.7%; rating input score 39
  • Fundraising efficiency: $2.78 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -24.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 38.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $104K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.