Nonprofit · EIN 27-1451728
LVL1 INC
Tax-exempt · LOUISVILLE, KY 40206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $62,351 | $51,281 | $11,070 | $80,137 | $0 | $80,137 |
| December 31, 2024 | 990-EZ | $52,746 | $49,064 | $3,682 | $69,067 | $0 | $69,067 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,280
- Membership dues
- $53,470
- Program service revenue
- $4,896
- Investment income
- $1,705
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $38,908
- Other expenses
- $12,373
- Program services (functional)
- $8,605
Balance sheet and other
- Total assets, start of year
- $69,067
- Total assets, end of year
- $80,137
- Total liabilities, end of year
- $0
- Net assets, end of year
- $80,137
- Cash, savings and investments
- $80,137
- Gross receipts
- $62,351
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kevin Costello | President | 4 | $0 |
| James McClain | Vice-President | 4 | $0 |
| Tim Heilers | Secretary | 2 | $0 |
| Jim Dallam | Treasurer | 8 | $0 |
| Raj Shah | Director at Large | 2 | $0 |
| Charles Lehman | Director at Large | 2 | $0 |
| Joe LaGreek | Director at Large | 2 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kevin Flispart | President | 4 | $0 |
| Danielle Blank | Vice-President | 4 | $0 |
| Tim Heilers | Secretary | 2 | $0 |
| Jim Dallam | Treasurer | 8 | $0 |
| Raj Shah | Director at Large | 1 | $0 |
| Kevin Costello | Director at Large | 1 | $0 |
| Joe LaGreek | Director at Large | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1205 E WASHINGTON ST LL100, LOUISVILLE, KY 40206-1881
- In care of
- % JIM KIDWELL
- Mailing address (990-N for 2023)
- 1205 E WASHINGTON STREET, LOUISVILLE KY 40206
- Principal officer (990-N for 2023)
- Jim Dallam, 400 MACON AVE, Louisville KY 40207
- Signed the 990-EZ
- Jim Dallam, Treasurer
- Website
- Lvl1.org
Mission
LVL1 (pronounced LevelOne) is a Maker Space.We are an education and technical organization. We provide a physical shop with tools where people with diverse interests (such as science, technology, digital, mechanical, and electrical art) can meet to socialize and collaborate. We are an open community where people of diverse backgrounds can share knowledge and resources to learn and make things.
Program accomplishments
- We are an all-volunteer community makerspace. We maintain an 8,500 sq.f.t space as a lab/shop/studio with tools. Members have RFID-badge 24x7 access to our facilities and can bring guests. We conduct weekly meetings that are open to the general public that include show-and-tells and periodic guest speakers with topics of interest. We conduct informal training and more formal certification on the use of our shop equipment. We host two Google Groups (one open to the general public and the other that is member oriented) and use DISCOURSE as an additional online membership communication channel. This [$2,751]expense includes food and organizer reimbursements.Expenses $2,751
- We are an all-volunteer community makerspace, a lab/shop/studio with tools. Operations [$2,206] and Repair [$2,342] costs are the significant program service expense [$4,548] identified here.Expenses $4,548
- By member vote, we made improvements to our community shop. We invested [$1,306] in improvement expenses that our 3D-printing, woodworking, and metal working shops. These improvements are the third signficant program activity identified here.Expenses $1,306
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-1451728
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Science and technology (U41)
- Assets (IRS master file)
- $80,137
- Income (IRS master file)
- $62,351
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $62,351 | $51,281 | $80,137 | XML |
| 990-EZ | December 2024 | $52,746 | $49,064 | $69,067 | IRS |
| 990-N for 2023 Officer: Jim Dallam | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Tiffany D Haynie | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2013 Officer: Timothy Miller | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1451728).
Questions about LVL1 INC
- What is the EIN of LVL1 INC?
- The employer identification number (EIN) of LVL1 INC is 27-1451728.
- Is LVL1 INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to LVL1 INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LVL1 INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LVL1 INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LVL1 INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LVL1 INC?
- The 990-N for 2023 names Jim Dallam.
- Who are the officers and directors of LVL1 INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does LVL1 INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $62,351, expenses of $51,281 and total assets of $80,137 at year end.
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