Levine Music Inc

The school charges *outlandish* tuition—HOW can it be tax-exempt [501(c)(3)]??My child got stuck in an "off-campus campus" with a horrible teacher who, of course, played well, herself, but she seemed to know nothing about actually TEACHING music [my father is a professor of cello at Manhattan School of Music and taught me, my brother, and a family friend very well—my brother is finishing at Peabody now, and I still play when I return to New York, so I know what I'm talking about here].

And, HOW can this place, which charges more for lessons than *any* solely private teacher with whom we met—HOW can it be a CHARITY? Good grief. In my opinion, it would be better if you or your child took lessons with a good, private teacher, which will save you many thousands of dollars, and then give that to MusicLink or ANYthing that *truly serves a charitable* cause that interests you.(WOW—incredible—I thought this listing was a mistake until I checked the site.)

This teacher seemed bored during my child's lessons, seemed not to care whether he had practiced much or little [and that's very evident to music teachers in re their students], and my child would CRY in the car on the way home because the instructor took no interest.

A friend of my child took lessons with her, too, and because tuition was late ONE month, the girl was told she could not return.

We stayed months longer than I wish we had to, because you must sign an expensive contract for a set/term of lessons. I did talk diplomatically to the appropriate person in the dep't at issue, but I was told, "Oh, but she's a VERY good musician!" though that was not my point. No other (of the few offered) available lessons would by the fit into our schedules by that point in the fall. The teacher actually got WORSE! We stuck it out another month & then just told them to keep our money. We then sent our child to a great non-Levine teacher.

Levine has disclosed on their latest 990 filing (2012) business transactions with interested persons. See Schedule L Part IV. Viewers should decide if a $92,244 contract for IT services from Raffa, Inc., a CPA firm which is over 5% owned by a trustee of the Levine School, is reasonable and appropriate. If one assumes Levine put the contract out for competitive bid and the trustee in question abstained from voting on the contract, it still begs the question of why an organization would open itself to this level of scrutiny. Levine has a conflict of interest policy which I am sure they are following to the letter.

A disgraceful organization. First of all, they've got strong ties to the RIAA, one of the most despicable associations to ever exist. This isn't some closely kept secret, either - it's like they're completely blind to what the RIAA stands for and the lives they've ruined. But Levine has plenty of issues of their own. Major decisions are made based on extremely blatant nepotism. Unqualified people are hired for no apparent reason. There's an utter lack of leadership, and the effects permeate throughout the entire organization. Get your music lessons elsewhere.

I am the Treasurer of the Levine School, chair of its finance committee, and a long-time board member. I would like to address two reviews below about the finances and management of the school.

First, regarding our 990, it is prepared by a reputable accounting firm in the Washington, DC, area and then reviewed by the finance committee, which includes CPAs who are familiar with non-profit accounting. The management of the school, our accountants, and the finance committee have always taken a conservative approach to our accounting and finances, and I therefore know that there is no misreporting in our filings.

Regarding executive compensation, we regularly benchmark it against other comparable nonprofits and have found that the salaries of the school's leadership is somewhat under that of these other organizations.

The Levine School brings joy to its students and makes a real difference in their lives as I know from my family's experience and from what I regularly see there. I am proud to be affiliated with the school.

My grandchildren have been taking classes and lessons at Levine School, and have loved it. They love the atmosphere of the school, its friendliness, and the expertise of their teachers. I appreciate the professionalism of the staff and particulary of senior staff. It is clearly a very well run institution. I am delighted that it is in our community and hope it continues to service the community for many years. I am also impressed that it services the community east of the river and provides scholarships for so many students.

My family participates in many of Levine’s programs and it has been a great community for us to be affiliated with. My daughter looks forward to her weekly violin lesson and loves to practice at home, which was not the case with her previous teacher, and is a tribute to the fine teaching at Levine.

Levine has weathered the recession and has emerged poised for further growth due to strong management. I am impressed by the diverse offerings including new programs in Music Theater and Music Therapy. The School has a strong commitment to outreach efforts at their campus at THEARC in Southeast DC and through partnerships across the DC area to bring musical opportunities to all.

I am grateful for the experiences Levine provides for my family and we support Levine wholeheartedly.

Upon reviewing Levine School of Music's 990, I found a significant error which results in a material underreporting of Management and General expenses. I have never seen anything like this before on the hundreds of 990's I have reviewed. Under other expenses, Levine labels $1,649,094 as Management and General expense, but erroneously categorizes it as a Program Service expense. Then they conveniently subtract 1,814,986 from column C titled Management and General Expense. The definition of Management and General is supporting services which are all the activities other than program services. If these Management and General expenses were properly categorized under the Management and General column, then Levine's re-computed administrative and fundraising (overhead) rate is 39%, which is double their reported rate. Also, Levine lists all their investment management fees under program service expense which is not allowable per the IRS regulations. The OPM, which oversees the Combined Federal Campaign, advise donors that "an administrative and fundraising rate in excess of 35% is considered high by many in the philanthropic community". I find their 990 to be extremely misleading.

Levine truly lives out its mission of excellence in all its programs and accessibility for students of all ages, levels of ability and financial situation. It's a delicate balance to offer programs to challenge the highest level of performers and serve beginners of all ages, and the secret is the faculty. They are a wonderful professional teacher/performers and the school is well-managed. It is a great community resource.

I was on the Levine Board for over 20 years and remain actively involved with various matters. Peter Jablow, the current CEO, is a dynamic leader who carefully manages the school's educational and outreach programs, while encouraging the development of new offerings and attracting world reknown musicians to participate in the school's master classes. The school's finances are sound, enrollment has rebounded (and exceeds 3000 students area-wide). I have great confidence in the school and will happily continue to contribute both my time and my money to this organization. Toni

The Levine School of Music is an outstanding community music school that I have followed for its entire 35 year history and to which I have contributed for many years in large part because of its very strong commitment to making music lessons and performances available to everyone, regardless of ability to pay. Levine has incredibly strong leadership, wonderful faculty and a dedicated board. It is a vibrant and strong community institution.