LEVEY DAY SCHOOL (EIN 010285528) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

Barbara Merson

Phone

2077747676

Tax Period

2024-07-01 to 2025-06-30

LEVEY DAY SCHOOL is a 501(c)(3) with EIN 010285528, based in Portland, ME. Founded in 1969, the organization files IRS Form 990 and reported its most recent data for fiscal year 2024. In that period, it reported $622,398 in total revenue and $578,080 in total expenses, with net assets of $-145,532.

Mission

To establish, maintain and conduct school to teach secular studies and Judaic religious, philosophical and cultural studies.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $247,353

Program Service Revenue $369,857

Investment Income $0

Other Revenue $5,188

TOTAL REVENUE $622,398

Expense Breakdown

Grants Paid $0

Salaries & Benefits $488,582

Fundraising Expenses $3,750

Program Expenses $556,592

Other Expenses $89,498

TOTAL EXPENSES $578,080

Year-over-Year Comparison

	2024	2023	Change
Revenue	$622,398	$456,057	+0.4%
Expenses	$578,080	$576,897	+0.0%
Net Income	$44,318	$-120,840	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elaine Crasnick Kahaner	Director	1	Director	$0	$0	$0
Dustin Rowles	Director	1	Director	$0	$0	$0
Dawn Larochelle	Director	1	Director	$0	$0	$0
Rachel Tarmy	Director	1	Director	$0	$0	$0
Barbara Merson	President	5	Officer	$0	$0	$0
Rebecca Moudachirou	Vice President	2	Officer	$0	$0	$0
Trina Carroll	Treasurer	5	Officer	$0	$0	$0
Megan Cornwall	Secretary	3	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$622,398	$578,080	$44,722	$44,318
2024	$456,057	$576,897	$98,362	$-120,840
2023	$509,343	$559,040	$120,409	$-49,697
2022	$496,486	$624,702	$37,240	$-128,216
2021	$623,493	$464,826	$146,160	$158,667
2020	$359,262	$380,049	$69,505	$-20,787
2019	$279,929	$389,655	$24,641	$-109,726
2018	$426,865	$338,527	$251,497	$88,338

LEVEY DAY SCHOOL