2024-05-01T13:07:28-05:00 2023-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2022-07-01 231908158 LEHIGH VALLEY CHILDREN'S CENTERS INC LEHI 6108205333 1501 LEHIGH STREET 208 ALLENTOWN PA 18103 KAREN KEMMERER CFO 6108205333 2024-04-30 1 KAREN KEMMERER 999009999 0 MARC A BRINKER CPA P01040599 6104357489 2024-04-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN KEMMERER 1501 LEHIGH ST ALLENTOWN PA 18103 14732768 0 X WWW.LVCCONLINE.ORG X 1970 PA LVCC PROVIDES HIGH-QUALITY EARLY EDUCATION AND CHILD CARE TO PROMOTE HEALTHY CHILD DEVELOPMENT, MEET THE NEEDS OF FAMILIES, AND ENCOURAGES CHILDREN TO DISCOVER THE JOY OF LEARNING. LVCC IS A SPONSOR/MONITOR OF THE CHILD AND ADULT FOOD CARE PROGRAM WHOSE PURPOSE IS TO IMPROVE DIETS OF CHILDREN. 13 13 245 13 0 0 6284751 7037557 8573974 7615540 130688 26047 25829 19935 15015242 14699079 0 0 0 0 7273645 8133567 0 0 77891 5003395 5868011 12277040 14001578 2738202 697501 14635884 19933401 1051896 5565060 13583988 14368341 X LVCC PROVIDES HIGH-QUALITY EARLY EDUCATION AND CHILD CARE TO PROMOTE HEALTHY CHILD DEVELOPMENT, MEET THE NEEDS OF FAMILIES, AND TO ENCOURAGE CHILDREN TO DISCOVER THE ART OF LEARNING. 0 0 3314970 5042414 ESTABLISHED IN 1970, LVCC PROVIDES COMPREHENSIVE EARLY CHILDHOOD EDUCATION AND CHILD CARE SERVICES THROUGHOUT PA'S LEHIGH AND NORTHAMPTON COUNTIES. APPROXIMATELY 1,200 CHILDREN, AGES SIX WEEKS THROUGH 12 YEARS, ATTENDED OUR 30 LOCATIONS IN THIS FISCAL YEAR. LVCC PROGRAMS FOCUS ON DEVELOPMENTALLY APPROPRIATE EARLY EDUCATION AND CARE, PROMOTING SOCIAL-EMOTIONAL, COGNITIVE, PHYSICAL, AND LANGUAGE DEVELOPMENT. LVCC IS COMMITTED TO CONTINUOUS IMPROVEMENT THROUGH PARTICIPATION IN THE PA KEYSTONE STARS, QUALITY INITIATIVE AND NATIONAL ASSOCIATION OF THE EDUCATION OF YOUNG CHILDREN (NAEYC) ACCREDITATION. LVCC OPERATED 12 FULL-SERVICE CENTERS AND 18 BEFORE-AND-AFTER SCHOOL PROGRAMS IN ELEMENTARY SCHOOLS, AND A HIGH SCHOOL CENTER FOR CHILDREN OF PARENTING TEENS. LVCC WELCOMES ALL CHILDREN AND FAMILIES. 5867372 LVCC HAD 25 CLASSROOMS AND 1 CENTER AT VOA AND 1 CENTER AT CREATIVE LEARNING CENTER UNDER THE LVCC GRANT OF 463 SLOTS. 38 CHILDREN WERE CARED FOR AT EASTON ASD, 53 CHILDREN AT WILSON ASD, 30 CHILDREN AT PALMERTON ASD, AND 48 CHILDREN AT PANTHER VALLEY ASD. ESTABLISHED IN 2007 BY THE PDE, THE PRE-K COUNTS PROGRAM INCREASES ACCESS TO QUALITY PRE-KINDERGARTEN FOR CHILDREN DEEMED AT-RISK FOR FUTURE ACADEMIC FAILURE FOR REASONS OF FAMILY POVERTY, SPECIAL NEEDS, ENGLISH LANGUAGE LEANER STATUS, OR OTHER RISK FACTORS. PRE-K COUNTS IS OFFERED AT NO CHARGE TO ELIGIBLE FAMILIES. EACH PRE-K COUNTS CLASSROOM IS LEAD BY A PA-CERTIFIED TEACHER AND PROVIDES A MINIMUM OF 180 DAYS OF INSTRUCTION PER YEAR. LVCC STRIVES TO ENSURE THAT ALL CHILDREN WHO PARTICIPATE IN PRE-K COUNTS ENTER KINDERGARTEN WITH STRONG FOUNDATIONAL SKILLS READY TO CONTINUE THEIR LEARNING SUCCESS. PRE-K COUNTS IS SUPPORTED BY A GRANT FROM THE EDUCATION OFFICE OF CHILD DEVELOPMENT AND EARLY LEARNING. (OCDEL). 2573126 2573126 LVCC IS A SPONSOR/MONITOR OF THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) FROM BIRTH THROUGH AGE 12. CACFP ENSURES THAT CHILDREN RECEIVE NUTRITIOUS, WELL-BALANCED MEALS AND SNACKS WHILE IN CHILD CARE SETTINGS AND REIMBURSES PARTICIPATING CHILD CARE PROVIDERS A PORTION OF THE COST OF MEALS SERVED TO ENROLLED CHILDREN. CACFP IS ADMINISTERED AT THE FEDERAL LEVEL OF THE U.S DEPT. OF AGRICULTURE (USDA) AND AT THE STATE LEVEL OF THE PDE, DIVISION OF FOOD AND NUTRITION. LVCC'S CACFP STAFF MEMBERS MAKE AT LEAST THREE MONITORING VISITS PER YEAR TO AROUND 275 FAMILY AND GROUP CHILD CARE HOMES IN 15 PA COUNTIES. OUR STAFF PRESENTS ANNUAL TRAINING SESSIONS IN ENGLISH AND SPANISH COVERING TOPICS IN HEALTH, NUTRITION, AND MENU PLANNING. PARTICIPATING PROVIDERS SUBMIT ATTENDANCE RECORDS AND MONTHLY MEAL COUNTS TO LVCC. 11755468 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 38 0 1 245 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X X KAREN KEMMERER CFO 6108205333 1501 LEHIGH STREET SUITE 208 ALLENTOWN PA 18103 MARK ANGENY DIRECTOR 1.00 X 0 0 0 SALLY BIRD BOARD SECRETARY 2.00 X X 0 0 0 PATRICIA TERREROS M ED MS DIRECTOR 1.00 X 0 0 0 KEITH DOMALEWSKI DIRECTOR 1.00 X 0 0 0 DEBBIE S MATZ ED D DIRECTOR 1.00 X 0 0 0 BROOK SAWYER PHD BOARD VICE CHAIR 2.00 X X 0 0 0 WARREN GERICKE BOARD CHAIR 2.00 X X 0 0 0 JIM MACDONALD DIRECTOR 1.00 X 0 0 0 DAVID MARAKOVITS CPA TREASURER 2.00 X X 0 0 0 SUSAN SCHUPP DIRECTOR 1.00 X 0 0 0 CARRIE WARD DIRECTOR 1.00 X 0 0 0 SHERRY HARTMAN M ED DIRECTOR 1.00 X 0 0 0 SUZANNE K STIANCHE DIRECTOR 1.00 X 0 0 0 KAREN KEMMERER CFO 55.00 X 120560 0 17300 CHARLES DINOFRIO CEO 55.00 X 109313 0 16450 229873 0 33750 2 0 0 0 0 182858 6517751 336948 7037557 CHILD CARE WORKS 624410 2999963 2999963 CACFP 624410 2573126 2573126 TUITION FEES 624410 2042451 2042451 7615540 59736 59736 33689 -33689 -33689 -33689 19935 19935 19935 14699079 7601786 0 59736 229873 229873 6356598 5430794 866558 59246 49831 19932 29899 993400 835450 148102 9848 503865 415456 83877 4532 81541 75957 5584 20261 20261 33000 33000 122228 121177 1051 751956 718293 30635 3028 103675 84476 18847 352 777961 596436 181525 60311 49494 10817 135627 120762 14865 336857 313948 22909 61928 37269 24659 CACFP & FOOD SERVICES 2525855 2524562 1293 MISCELLANEOUS 601946 136336 464725 885 EQUIPMENT REPAIRS 159575 159575 SCHOLARSHIPS 95290 95290 14001578 11755468 2168219 77891 2100 1800 8554013 6474230 570631 714909 24272 25553 159451 156162 9530091 3956496 2907253 5573595 2418164 2661339 0 4325813 14635884 19933401 782109 804120 269787 4760940 1051896 5565060 X 12405603 13140190 1178385 1228151 13583988 14368341 14635884 19933401 X 697501 196026 -109174 X X 0 1 X 1 1 1 X 9032339 9769170 9015863 12562414 12079971 52459757 9032339 9769170 9015863 12562414 12079971 52459757 52459757 111650 97824 58141 130688 59736 458039 2914371 2542696 2526956 2296311 2573126 12853460 65771256 0.79760 0.75370 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CACFP FUNDS - 2018 AMOUNT: $ 2,914,371. 2019 AMOUNT: $ 2,542,696. 2020 AMOUNT: $ 2,526,956. 2021 AMOUNT: $ 2,296,311. 2022 AMOUNT: $ 2,573,126. 1696257 139813 1836070 1994172 -297915 1696257 1591714 5000 398615 1157 1994172 1626031 -34317 1591714 1589135 36896 1626031 0.48120 0.51880 1 0 5032490 2774452 2258038 3570124 347984 3222140 357928 351792 6136 569549 482268 87281 5573595 RIGHT OF USE ASSETS 4325813 4325813 ACCRUED VACATION 125887 RESERVE FOR UNEMPLOYMENT CLIAMS 127838 DEFERRED REVENUE 35059 ACCRUED EXPENSE AND OTHER 34497 OPERATING LEASE LIABILITIES 4437659 4760940 X 14895105 196026 196026 14699079 0 14699079 14001578 0 14001578 0 14001578 PART V, LINE 4: THESE FUNDS WOULD BE USED IF THE ORGANIZATION COULD NOT MEET ALL OF IT'S OPERATING EXPENSES LIKE TEACHERS AND MANAGEMENT SALARIES/BENEFITS/TAXES, RENTS, FOOD FOR THE CHILDREN, ETC. PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3), OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMS OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES RECORDED FOR THE FISCAL YEARS 2023 AND 2022. THE ORGANIZATION FILES ITS 990 WITH THE UNITED STATES INTERNAL REVENUE SERVICE AND WITH THE BUREAU OF CHARITABLE ORGANIZATIONS IN PENNSYLVANIA. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS' FINANCE COMMITTEE REVIEWS THE TAX RETURN BEFORE THE ENTIRE BOARD GETS SENT THE IRS FORM 990 AND ALL NECESSARY SCHEDULES FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR THE BOARD MEMBERS GET A PACKET OF VARIOUS FORMS WHICH INCLUDES A CONFLICT OF INTEREST POLICY THAT THEY NEED TO REVIEW AND SIGN. EMPLOYEES ALSO NEED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY FORM WHEN HIRED AND DURING EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD'S EXECUTIVE COMMITTEE REVIEWS CEOS OF SIMILAR NONPROFITS IN THE AREA AND GUIDESTAR'S WEBSITE TO ASSIST IN MAKING SALARY INCREASES FOR THE CEO, AS WELL AS HIRING OR REPLACING THE POSITION IN THE COMPANY. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE CEO'S JOB PERFORMANCE DURING THE YEAR AS WELL AS THE COMPANY'S OVERALL PERFORMANCE IN MAKING ANY SALARY INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO ANYONE REQUESTING TO REVIEW THEM. THE AUDITED FINANCIAL STATEMENTS AND CURRENT YEAR'S 990 TAX RETURN AND SCHEDULES ARE AVAILABE FOR REVIEW ON LVCC WEBSITE, LVCCONLINE.ORG. ALSO, GUIDESTAR'S WEBSITE HAS LVCC'S TAX RETURNS PER YEAR. FORM 990, PART XI, LINE 9: CUMULATIVE EFFECT OF ADOPTING ASU 2016-02 -109,174. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.