Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 3,513,698 | 2,096,710 | 5,011,428 | 1,748,011 | 4,237,608 | 16,607,455 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 3,513,698 | 2,096,710 | 5,011,428 | 1,748,011 | 4,237,608 | 16,607,455 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 11,131,380 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,476,075 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,513,698 | 2,096,710 | 5,011,428 | 1,748,011 | 4,237,608 | 16,607,455 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 113 | 328 | 441 | |||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 16,607,896 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| ADDITIONAL SUPPORT FOR PUBLIC SUPPORT TESTFORM 990, SCHEDULE ALEAGUE OF EDUCATION VOTERSTIN#91-2141507PART II, SECTION B, LINE 17A, FACTS AND CIRCUMSTANCES TEST:LINE 17A - 10% FACTS AND CIRCUMSTANCES TESTTHE LEAGUE OF EDUCATION VOTERS (LEV) FOUNDATION NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS OR THE GENERAL PUBLIC WITHIN THE MEANING OF SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI), UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF TREASURY REGULATION 1.170A-9(E)(3).THE LEV FOUNDATION HAS RECEIVED AGGREGATE PUBLIC SUPPORT OF 32.97% FOR THE FIVE YEARS ENDING DECEMBER 31, 2018. ITS PUBLIC SUPPORT PERCENTAGE WAS 26.50% LAST YEAR AND HAS RANGED FROM 55% TO 35% FROM 2012 TO 2016. AN ORGANIZATION MAY MEET THE FACTS AND CIRCUMSTANCES TEST IF IT RECEIVES AT LEAST 10% OF ITS SUPPORT IN THE FORM OF PUBLIC SUPPORT. THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% MINIMUM, THE LESS THE BURDEN OF ESTABLISHING THE ORGANIZATION'S PUBLICLY SUPPORTED NATURE THROUGH OTHER FACTORS. TREAS. REG. 1.170A-9(E)(3)(III). THE LEV FOUNDATION'S PUBLIC SUPPORT EXCEEDS 10%.THE LEV FOUNDATION HAS A CONTINUOUS AND BONA FIDE PROGRAM TO SEEK PUBLIC SUPPORT FROM THE GENERAL PUBLIC, GOVERNMENTAL UNITS OR CHARITIES. THE LEV FOUNDATION'S STAFF MEMBERS RESEARCH AND SUBMIT APPLICATIONS FOR GRANTS FROM CORPORATE AND FOUNDATION FUNDERS. THE EXECUTIVE DIRECTOR, DIRECTOR OF DEVELOPMENT AND SEVERAL BOARD MEMBERS ARE TRAINED IN FUND DEVELOPMENT AND HANDLES DIRECT CONTACT FUNDRAISING. IN 2016, A LARGE GIFT FROM THE BILL AND MELINDA GATES FOUNDATION IMPACTED LEV FOUNDATION'S PUBLIC SUPPORT PERCENTAGE BUT THE GATES FUNDS WERE ESSENTIAL TO FURTHER OUR WORK IN EDUCATION REFORM IN WASHINGTON. IN 2011 LEV FOUNDATION ENTERED INTO A LONG-TERM PARTNERSHIP WITH A LARGE SCHOOL DISTRICT TO PROVIDE PROGRAM SUPPORT AND STRATEGIC GUIDANCE TO A PUBLIC PRE-K TO 8TH GRADE SCHOOL IN SOUTHEAST SEATTLE. THE STUDENT POPULATION IS 50 PERCENT BLACK, 29 PERCENT ASIAN/PACIFIC ISLANDER, 13 PERCENT WHITE, AND 8 PERCENT HISPANIC. MORE THAN HALF OF ALL STUDENTS (56 PERCENT) RECEIVE FREE OR REDUCED-PRICE LUNCHES. THE FUNDING SOURCE OF THE GRANT WAS A PRIVATE INDIVIDUAL.ADDITIONAL FACTORS DEMONSTRATING PUBLICLY SUPPORTED NATURETHE LEV FOUNDATION HAS BEEN SUCCESSFUL IN DEVELOPING A BROAD BASE OF INDIVIDUAL AND CORPORATE SUPPORT, AS EVIDENCED BY ITS 32.97% PUBLIC SUPPORT PERCENTAGE AND THAT THE PERCENTAGE HAS RANGED FROM 35 TO 55% OVER THE PAST FIVE YEARS.THE LEV FOUNDATION GOVERNING BODY REPRESENTS BROAD PUBLIC INTERESTS. THE BOARD CHAIR IS A BUSINESS LEADER AND COMMUNITY ACTIVIST WHO IS RETIRED FROM MICROSOFT. OTHER BOARD MEMBERS INCLUDE FORMER CITY COUNCIL MEMBERS, NONPROFIT EXECUTIVES, BUSINESS CONSULTANTS, TEACHER AND ASSOCIATE PROFESSORS THAT PROVIDE THE PERSPECTIVE BUSINESS AND COMMUNITY LEADERS, CLASSROOM TEACHERS, AND PARENTS WITH CHILDREN IN THE PUBLIC EDUCATION SYSTEM. THE BOARD OF DIRECTORS ALL SERVE AS VOLUNTEERS AND NONE OF THE DIRECTORS ARE RELATED TO ONE ANOTHER.THE LEV FOUNDATION PROVIDES EDUCATION RESEARCH THE STATE NEEDS AND DOES SO AT NO COST TO THE PUBLIC. STATE AGENCIES AND POLICYMAKERS DEPEND ON LEV'S CAPACITY TO CREATE TIMELY, USEFUL INFORMATION FROM A WIDE VARIETY OF PUBLIC DATA SOURCES AND TO INVESTIGATE CRITICAL TOPICS IN AN INDEPENDENT, NON-PARTISAN MANNER. THE LEV FOUNDATION HOSTED 10 WEBINARS ON A BROAD VARIETY OF EDUCATION RELATED TOPICS INCLUDING EDUCATION FUNDING IN WASHINGTON, SPECIAL EDUCATION, THE OPPORTUNITY GAP, AND FAMILY ENGAGEMENT.THE LEV FOUNDATION PUBLISHED 20 + POLICY DOCUMENTS AND HOSTED 3 COMMUNITY MEETINGS TO INCREASE PUBLIC DIALOGUE ABOUT CRITICAL ISSUES IN K12 PUBLIC EDUCATION. THE 250 PARTICIPANTS FROM FOUR REGIONS ACROSS THE STATE INCLUDED PARENTS, COMMUNITY MEMBERS, EDUCATORS, ADMINISTRATORS AND COMMUNITY ORGANIZATIONS INCLUDING COALITION OF IMMIGRANTS, REFUGEES, AND COMMUNITIES OF COLOR, GREAT SPOKANE INC. AND THE ARC OF SPOKANE, WASHINGTON CHARTER SCHOOL ASSOCIATION, AMBASSADORS FOR LAKEVIEW ACHIEVING SUCCESS, AND WA STEM. LEV MAINTAINS AN EXTENSIVE ONLINE RESOURCE LIBRARY THAT PROVIDES EDUCATORS, POLICYMAKERS AND THE PUBLIC ACCESS TO RESEARCH, TEACHER DEVELOPMENT TOOLS, AND OTHER RESOURCES THAT SUPPORT ACCOMPLISHED TEACHING (WWW. EDUCATIONVOTERS.ORG).LEV'S EXECUTIVE STAFF VOLUNTEERS ITS TIME WITH MANY PUBLIC ENTITIES CONNECTED WITH EDUCATION:(1) POLICY INNOVATORS IN EDUCATION NETWORK; (2); WASHINGTON STATE CHARTER SCHOOL ASSOCIATION; (3) WEST PLAINS CHAMBER OF COMMERCE LEGISLATIVE COMMITTEE CHAIR; (4) PRIDE PREP BOARD; AND (5) LEADERSHIP SPOKANE BOARD. |
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2A | ORGANIZATION USES A PROFESSIONAL EMPLOYER ORGANIZATION TO HIRE STAFF AND ISSUE PAYROLL. AMOUNTS PAID TO STAFF HAVE BEEN REPORTED AS SALARIES AND WAGES IN THE RELEVANT SECTIONS OF THE RETURN FOR PRESENTATION PURPOSES BUT THE ORGANIZATION IS LISTING THE NUMBER OF W-2'S ISSUED AS ZERO. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD DELEGATED AUTHORITY TO THE FINANCE COMMITTEE TO REVIEW AND ACCEPT THE TAX RETURN. THE TAX RETURN IS PROVIDED TO THE BOARD BEFORE SIGNING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OFFICER AND KEY EMPLOYEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; 2) HAS READ AND UNDERSTANDS THE POLICY; 3) HAS AGREED TO COMPLY WITH THE POLICY; AND 4) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD CHAIR ALONG WITH A SUBSET OF THE BOARD/EXECUTIVE COMMITTEE FORM A COMMITTEE TO CONDUCT AN ANNUAL EXECUTIVE DIRECTOR PERFORMANCE EVALUATION AND COMPENSATION DETERMINATION FOR THE ORGANIZATION. THE COMMITTEE MEETS INDEPENDENTLY OF THE EXECUTIVE DIRECTOR TO DISCUSS THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE COMMITTEE MAY, IN COOPERATION WITH THE EXECUTIVE DIRECTOR, SET GOALS OR BENCHMARKS FOR THE YEAR AHEAD, ACCOMPLISHMENTS RELATIVE TO THESE, IF THEY ARE ESTABLISHED, MAY BE CONSIDERED IN THE DETERMINATION OF PERFORMANCE. ONCE CONSENSUS IS REACHED REGARDING THE PERFORMANCE, THE COMMITTEE SHALL FORM A RECOMMENDATION TO THE BOARD OF DIRECTORS CONCERNING COMPENSATION. A RELEVANT SALARY SURVEY (PROFESSIONAL INNOVATORS IN EDUCATION SALARY SURVEY AND KING COUNTY NONPROFIT SALARY SURVEY) IS USED TO BENCHMARK COMPENSATION FOR THIS POSITION. THE COMMITTEE PRESENTS ITS' FINDINGS AND RECOMMENDATIONS TO THE BOARD OF DIRECTORS IN AN EXECUTIVE SESSION FOR REVIEW AND APPROVAL. THE COMMITTEE OR THE BOARD CHAIR SHALL THEN MEET WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT PERFORMANCE FINDINGS AND COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 2C: | THE OVERSIGHT PROCESS AND METHOD FOR SELECTING THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. |
| Software ID: | |
| Software Version: |