Friends Of@levitt Pavilion San Jose
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Friends of Levitt Pavilion San Jose was formed for the purpose of presenting performing arts experiences accessible to everyone. The mission of FLPSJ is to inspire and build community through music concerts which are free of charge to the public. We will produce an annual concert services of at least 50 performances featuring artists of exceptional quality. All concerts will be free admission, providing access to the performing arts to everyone, regardless of economic circumstance.
- Income
- $230,440
- Spending
- $212,062
- Spent on programs
- 80%
- Reserves
- 2 months of spending
- Largest source of income
- fees for its services, 78%
- Employees
- 0
- Volunteers
- 20
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100. Higher than 50% of charities in its peer group (arts and culture, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 0% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 69 out of 100. Higher than 62% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 2514 of 14 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (1)
- $170,417 spent. 2024 was an exciting year for FLPSJ! We produced and hosted eight (8) concert in the park where we will be building a permanent music venue. Our main goal like last year was to get people on the lawn and feeling comfortable and safe at St. James Park. Our primary focus on achieving increased attendance goals per concert was to book accomplished bands who had their own following and name recognition and to partner with other non-profit organization to co-currate the lawn experience. Every week, we strived to be consistent in the guest experience featuring quality, local beer & wine, food trucks with a variety of cultural offerings, fun kid's activities, and welcoming staff and Board Members all taking place in a clean and safe park setting. A grassroots marketing approach helped to spread the word through postcard/poster distribution, hanging banners at key downtown locations, writing, and distributing weekly press releases to local news outlets, and largely through social media channels, which included Levitt Pavilion San Jose, but also artist, non-profit partner, media, and local business channels. Second to blankets on the lawn, our goal was to spread awareness about the greater goals of FLPSJ - to build a permanent concert venue in St. James Park. Each week, Board members staffed the Levitt Merch/Info booth to answer questions and educate about the future park plans. The Levitt Merch booth displayed renderings of the proposed concert venue for all to see. Levitt Board members served as MC's week to week and used the stage to talk about Levitt, our mission, and the plans for St. James Park. In addition, this first concert series aimed to build strategic community partnerships that will follow the project into the future. In the extensive outreach to community partners, we spread the word about the future of St. James Park and invited many organizations to engage with our audiences during concerts either on the stage with their own musical programming or through educational activities featuring their individual missions.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2019 for not filing returns for three years, and reinstated on May 15, 2019.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.