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Sandra and Leon Levine Jewish Community Center

Charlotte, NC · EIN 56-1100696 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

Sandra and Leon Levine Jewish Community Center reported $10.9 million in revenue and $11.1 million in expenses for calendar year 2024. Of every $100 it spent, $93.89 went to program services, $6.11 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 93.3% of the total. The highest compensation it reported for one person was $231,308 (Tennis Director). 5 people received more than $100,000 in reportable compensation. Revenue rose 17% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $11M

For context, the median across 237 covered recreation & sports charities: $88.05 programs, $10.89 management, $1.06 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $11M

Other revenue was negative: −$6,586. The bar shows the positive sources only.

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 237 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
93.9%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
6.1%10.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%1.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.00$0.05
Contributions & grants share of revenue
Part VIII 1h ÷ 12
6.4%25.2%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%0.0%
Program service revenue share
Part VIII 2g ÷ 12
93.3%61.0%
Highest reported compensation
Part VII-A, columns D–F
$231,308$365,322
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
2.09%2.14%
People paid over $100,000
Part VII, line 2
56
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
14.914.9
Independent voting board members
Part VI 1a–1b
22 of 22100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$5.4M expenses · 52.3% of program spending · revenue $2.0M

Sports & Fitness - helping members develop healthy bodies, minds, and spirits. Programs are designed to help participants work toward a strong, fit, well nourished body as well as a more positive state of mind

$2.6M expenses · 25.2% of program spending · revenue $2.0M

Day Camp - 10 week program serving over 700 children focusing on building relationships among campers with a healthy balance between structure, creativity, competition, and teamwork, all within a safe, nurturing environment

$2.3M expenses · 22.5% of program spending · revenue $952K

Other Program Services includes Adults & Seniors, Cultural Arts, and other miscellaneous services. The Adults & Seniors Program provides a gathering place for connecting to participants' Jewish heritage and community, socializing, intellectual stimulation and participation in physical and health promotional programs. The Cultural Arts Program offers classes in visual and peforming arts and are open to all ages

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
Tennis Director
Listed in Part VII, 40.00 hrs/week
$215,014$0$16,294$231,308
Listed person
Listed in Part VII, 40.00 hrs/week
$204,957$0$12,250$217,207
Director of Tennis
Listed in Part VII, 40.00 hrs/week
$194,050$0$12,934$206,984
Listed person
Listed in Part VII, 40.00 hrs/week
$126,593$0$14,862$141,455
Sr Program Officer
Listed in Part VII, 40.00 hrs/week
$119,432$0$13,984$133,416
CFO
Officer, 40.00 hrs/week
$81,033$0$5,042$86,075
CFO
Officer, 40.00 hrs/week
$46,440$0$3,264$49,704

5 people received more than $100,000 in reportable compensation from Sandra and Leon Levine Jewish Community Center (Part VII, line 2). Compensation of current officers, directors and key employees totaled $136K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M201920202021202220232024$11M$11M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$11M$11M93.9%$14M$231,308
2023 ⓘ$10M$11M93.5%$14M$197,514
2022 ⓘ$9.2M$9.9M94.9%$14M$187,524
2021 ⓘ$10.0M$8.5M95.2%$17M$266,318
2020 ⓘ$8.2M$7.2M95.2%$14M$259,632
2019 ⓘ$9.3M$9.0M95.4%$12M$211,489

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b22 · 22 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aNo
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5472
  • Volunteers Part I, line 650

Private foundation grants it received

9 private foundations reported grants to Sandra and Leon Levine Jewish Community Center totaling $38,395 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Sandra and Leon Levine Jewish Community Center's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Sandra and Leon Levine Jewish Community Center, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All recreation & sports charities · Largest charities in North Carolina

Questions people ask

How much of Sandra and Leon Levine Jewish Community Center's spending goes to programs?

In calendar year 2024, Sandra and Leon Levine Jewish Community Center reported that 93.9% of its $11.1 million in expenses went to program services, 6.1% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Sandra and Leon Levine Jewish Community Center pay its top executive?

The largest total compensation Sandra and Leon Levine Jewish Community Center reported for one person in calendar year 2024 was $231,308, for the role of Tennis Director (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Sandra and Leon Levine Jewish Community Center get its money?

Of $10.9 million in revenue in calendar year 2024, 6.4% came from contributions and grants and 93.3% from program service revenue (Form 990, Part VIII).

Is Sandra and Leon Levine Jewish Community Center a registered charity?

The IRS lists EIN 56-1100696 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202523219349302352 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202511289349301601 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202333189349300238 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202243189349312969 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202133159349306968 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202033219349312038 · read the filing

All filings for EIN 56-1100696: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.