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Levy Senior Center Foundation Inc

EIN 36-3498610 · Evanston, IL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceWeak48 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 39% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

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.

Income
$330,883
Spending
$411,262
Spent on programs
39%
Reserves
29.7 months of spending
Largest source of income
donations and private grants, 87%
Employees
0
Volunteers
75

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 29.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 24% of income.

  • Income trend

    15 of 15

    Income rose 78% on the year before.

  • Spending floor

    0 of 15

    39% of spending went to programs and raising each dollar of donations cost 36 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 48 out of 100.

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $70,504 spent. 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.
  2. $21,285 spent. DURING 2022, THE FOUNDATION INSTALLED 4 ADDITITIONAL VEGETABLE GARDENS ON THE PROPERTY TO PROVIDE FREE VEGETABLES DURING THE GROWING SEASON. THIS BRINGS THE TOTAL VEGETABLE GARDENS TO 8. THE NEW GARDENS ARE ENCLOSED, BUT NOT ELEVATED AS THE ONES WERE FROM THE PRIOR YEAR. THE FOUNDATION ALSO INSTALLED AN AUTOMATIC WATERING SYSTEM FOR THESE GARDENS, AS WELL AS FLOWER GARDENS ON THE EAST AND WEST SIDES OF THE BUILDING. THE MAINTENANCE, UPKEEP, AND BEAUTIFICATION OF THE GARDEN CONTINUES TO BE AN IMPORTANT AND ONGOING INITATIVE FOR THE LEVY SENIOR CENTER FOUNDATION.
  3. $12,703 spent. DENNIS NEWTON FUND: DURING 2022, THE FOUNDATION BEGAN TRACKING DENNIS NEWTON FUND DONATIONS AND EXPENSES SEPARATELY FROM THE UNRESTRICTED FUNDS. IN PRIOR YEARS SINCE 2015, ALL FUNDS HAD BEEN CONSIDERED UNRESTRICTED. THE DENNIS NEWTON FUND CONTINUES TO SUPPORT THE MISSION AND OFFERINGS OF THE LEVY SENIOR CENTER FOUNDATION.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1987.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.