Levi Yitzchak Library
Legal name: The Levi Yitzchak Family Center Inc
Nonprofit profile at a glance
- EIN
- 273799707
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Cedarhurst, NY, US
- Phone
- 516-374-2995
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Libraries
Reported finances
- Revenue
- $200,394
- Expenses
- $198,421
- Assets
- $327,180
- Liabilities
- $175,113
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- WILLIAM MULLER (Trustee)
- CHANA WOLOWIK (Trustee)
- GOLDA GORDON (Trustee)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Levi Yitzchak Library & Family Center is designed to engage entire families with a vast selection of books, multimedia activities and creative outlets that represent traditional Jewish values. It is a community jewel that inspires visitors to interact and grow together, in a warm environment of discovery and learning.
What it reported doing in 2024
To inspire young people to read and express themselves creatively through making a vast array of relgious books and extra curiicular activities available. The center includes four creative areas for reading, creativewriting, original writing, and interactive multimedia.
Operating model
- Revenue model
- Donor-supported. 96% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.1%; rating input score 74
- Program expense ratio: 73.9%; rating input score 74
- Fundraising efficiency: $4.89 raised per $1 spent on fundraising; rating input score 21; 21st 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: 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 1%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 1.65; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.54; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -2.7% per year; rating input score 0; 22nd percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 12% per year; rating input score 100; 71st percentile among comparable filings
Details
- What they do: 10 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 74.1% of revenue deployed · 73.9% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $147K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Fundraising efficiency scored 21/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 42/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.