﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-27T13:28:08-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>844007098</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MEISELS KUNSTLER PICKER &amp; AUERBACH CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>525 CHESTNUT ST STE 204/205</AddressLine1Txt>
        <CityNm>CEDARHURST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11516</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201387958</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LEV LEYTZAN-THE COMPASSIONATE CLOWN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LEVL</BusinessNameControlTxt>
      <PhoneNum>5166123264</PhoneNum>
      <USAddress>
        <AddressLine1Txt>290 CENTRAL AVENUE STE 115</AddressLine1Txt>
        <CityNm>LAWRENCE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11559</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DR NEAL GOLDBERG</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2026-05-27</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID MEISELS</PreparerPersonNm>
      <PTIN>P00543264</PTIN>
      <PhoneNum>5162391500</PhoneNum>
      <PreparationDt>2026-05-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>LEVLEYTZAN.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>31404</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>31404</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>31404</TotalRevenueAmt>
      <OtherExpensesTotalAmt>34417</OtherExpensesTotalAmt>
      <TotalExpensesAmt>34417</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3013</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>16367</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13354</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28044</BOYAmt>
        <EOYAmt>29368</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>28044</BOYAmt>
        <EOYAmt>29368</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>11677</BOYAmt>
        <EOYAmt>16014</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>16367</BOYAmt>
        <EOYAmt>13354</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>YOUTH DEVELOPMENT &amp; THERAPEUTIC CLOWNING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LEV LEYTZAN: THE COMPASSIONATE CLOWN ALLEY, INC.(TM) WORKS WITH YOUTH WHO ARE BOTH AT RISK AND MAINSTREAM, AS WELL AS ADULTS OF ALL AGES. PERFORMING ART SKILLS RELATED TO CLOWNING, COMEDY, CIRCUS AND IMPROVISATION ARE TAUGHT. TRAINEES BECOME THERAPEUTIC/HOSPITAL CLOWNS WHO PROVIDES SERVICES TO THOSE PERSONS RECUPERATING FROM ILLNESSES, CONVALESCING OR WHO OTHERWISE MIGHT BENEFIT FROM ENCOUNTERING CLOWNING, LAUGHTER AND HUMOR NATIONALLY AND INTERNATIONALLY. CLOWNING THERAPEUTIC VISITATIONS INCLUDED APPROXIMATELY 6 VISITS TO HOSPITALS, NURSING HOMES AND ORPHANAGES; AND APPROXIMATELY 122 VISITS TO PRIVATE RESIDENCES. APPROXIMATELY 1,230 INDIVIDUALS HAVE BENEFITTED FROM THE ORGANIZATION'S PROGRAMS. IN ADDITION TO THE ABOVE ACTIVITIES, THE ORGANIZATION HAS AN AMBASSADOR PROGRAM. THE GOAL OF THE AMBASSADOR PROGRAM IS TO EXTEND THE TWOFOLD PURPOSE OF LEV LEYTZAN (TO TRAIN YOUTH AND ADULTS IN VARIOUS PERFORMING ARTS AS WELL AS TO FACILITATE THE USE OF THOSE SKILLS IN THE EASING OF SUFFERING)TO THE GLOBAL COMMUNITY AT LARGE. THERE ARE PLACES ALL AROUND THE WORLD WHERE CHILDREN AND ADULTS LIVE DAILY WITH THE THREAT OR REALITY OF GUNFIRE, RANDOM EXPLOSIONS, PHYSICAL HARM, PSYCHOLOGICAL MISTREATMENT, FAMINE, PREVENTABLE ILLNESS, RAPE AND GENOCIDE. THERE ARE MANY OTHER PLACES WHERE PEOPLE SUFFER FROM THE AFTERMATH OF WAS, CRIMES AGAINST HUMANITY, CORRUPTION AND NATURAL DISASTER. THE AMBASSDOR PROGRAM WILL SEND THE TRAINED CLOWNS OF LEV LEYTZAN TO THESE AREAS AROUND THE WORLD TO BRING JOY, RELIEF, DISTRACTION, HOPE AND MOMENTS OF NORMALCY AND EMPOWERMENT TO THOSE SUFFERING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>24733</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE NARRATIVE FOR PART III LINE 28</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>24733</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR NEAL GOLDBERG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOAH GORDON</PersonNm>
        <TitleTxt>SECRETARY/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc2">15877</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc2">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TAXPAYER</PersonNm>
        <USAddress>
          <AddressLine1Txt>290 CENTRAL AVENUE</AddressLine1Txt>
          <CityNm>LAWRENCE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11559</ZIPCd>
        </USAddress>
        <PhoneNum>5166123264</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>19912</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45916</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39519</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85890</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31404</CurrentTaxYearAmt>
        <TotalAmt>222641</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>19912</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45916</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39519</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85890</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31404</CurrentTaxYearAmt>
        <TotalAmt>222641</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>7046</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>215595</PublicSupportTotal170Amt>
      <TotalSupportAmt>222641</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96840</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.76430</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleL documentId="RetDoc2">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>DR NEAL GOLDBERG</PersonNm>
        <LoanPurposeTxt>SEE SUPPLEMENTAL INFORMATION</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>4410</OriginalPrincipalAmt>
        <BalanceDueAmt>15877</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>15877</TotalBalanceDueAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>DR. NEAL GOLDBERG PAID THE ORGANIZATION'S EXPENSES WHEN THE ORGANIZATION WAS SHORT OF FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; PROMOTION 1,213 OFFICE SUPPLIES &amp; EXPENSES 363 INTEREST EXPENSE 606 SUPPLIES 18,657 TRAVEL &amp; TRANSPORTATION 1,590 DUES &amp; SUBCRIPTIONS 498 CREDIT CARD &amp; BANK FEES 1,054 FEES, PERMITS &amp; LICENSES 239 COMPUTER SOFTWARE 1,346 TELEPHONE &amp; TELECOMMUNICA 2,325 INTERNET ACCESS &amp; SERVICE 1,251 PROFESSIONAL FEES 2,500 INSURANACE 2,775 TOTAL 34,417</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FURNITURE &amp; FIXTURES 13,841 0 LESS ACCUMULATED DEPRECIATION 13,841 0 TRADEMARKS &amp; ORGANIZATION EXPENSE 1,950 0 LESS ACCUMULATED AMORTIZATION 1,950 0 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD PAYABLE 1,616 137 LOANS FROM OFFICERS 10,061 15,877</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>LEV LEYTZAN: THE COMPASSIONATE CLOWN ALLEY, INC.(TM) WORKS WITH YOUTH WHO ARE BOTH AT RISK AND MAINSTREAM, AS WELL AS ADULTS OF ALL AGES. PERFORMING ART SKILLS RELATED TO CLOWNING, COMEDY, CIRCUS AND IMPROVISATION ARE TAUGHT. TRAINEES BECOME THERAPEUTIC/HOSPITAL CLOWNS WHO PROVIDES SERVICES TO THOSE PERSONS RECUPERATING FROM ILLNESSES, CONVALESCING OR WHO OTHERWISE MIGHT BENEFIT FROM ENCOUNTERING CLOWNING, LAUGHTER AND HUMOR NATIONALLY AND INTERNATIONALLY. CLOWNING THERAPEUTIC VISITATIONS INCLUDED APPROXIMATELY 6 VISITS TO HOSPITALS, NURSING HOMES AND ORPHANAGES; AND APPROXIMATELY 122 VISITS TO PRIVATE RESIDENCES. APPROXIMATELY 1,230 INDIVIDUALS HAVE BENEFITTED FROM THE ORGANIZATION'S PROGRAMS. IN ADDITION TO THE ABOVE ACTIVITIES, THE ORGANIZATION HAS AN AMBASSADOR PROGRAM. THE GOAL OF THE AMBASSADOR PROGRAM IS TO EXTEND THE TWOFOLD PURPOSE OF LEV LEYTZAN (TO TRAIN YOUTH AND ADULTS IN VARIOUS PERFORMING ARTS AS WELL AS TO FACILITATE THE USE OF THOSE SKILLS IN THE EASING OF SUFFERING)TO THE GLOBAL COMMUNITY AT LARGE. THERE ARE PLACES ALL AROUND THE WORLD WHERE CHILDREN AND ADULTS LIVE DAILY WITH THE THREAT OR REALITY OF GUNFIRE, RANDOM EXPLOSIONS, PHYSICAL HARM, PSYCHOLOGICAL MISTREATMENT, FAMINE, PREVENTABLE ILLNESS, RAPE AND GENOCIDE. THERE ARE MANY OTHER PLACES WHERE PEOPLE SUFFER FROM THE AFTERMATH OF WAS, CRIMES AGAINST HUMANITY, CORRUPTION AND NATURAL DISASTER. THE AMBASSDOR PROGRAM WILL SEND THE TRAINED CLOWNS OF LEV LEYTZAN TO THESE AREAS AROUND THE WORLD TO BRING JOY, RELIEF, DISTRACTION, HOPE AND MOMENTS OF NORMALCY AND EMPOWERMENT TO THOSE SUFFERING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE NARRATIVE FOR PART III LINE 28</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>