LEHIGH VALLEY ACADEMY CHARTER SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LEHIGH VALLEY ACADEMY CHARTER SCHOOL (EIN 23-3066539)
Tax period
2019-07-01 to 2020-06-30
Filed
2020-12-07
IRS object ID
202033429349300318
Schema version
2019v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-12-07T10:42:45-06:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN825326756PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GORMAN & ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11825 FRANKLIN ST STE BAddressLine1Txt
CityNORTHAMPTONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP180671573ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN233066539EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEHIGH VALLEY ACADEMY REGIONALBusinessNameLine1Txt
Business Name Line2CHARTER SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLEHIBusinessNameControlTxt
Phone6108669660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11560 VALLEY CENTER PARKWAY 200AddressLine1Txt
CityBETHLEHEMCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARTIN F SMITH JRPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6108669660PhoneNum
Signature2020-12-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT B TRAVIS CPAPreparerPersonNm
PTINP01044470PTIN
Phone6102621280PhoneNum
Preparation2020-12-04PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSUSAN MAUSERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11560 CENTER VALLEY PARKWAY 200AddressLine1Txt
CityBETHLEHEMCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,043,211GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LVACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE LEHIGH VALLEY ACADEMY REGIONAL CHARTER SCHOOL, A FULLY AUTHORIZED, DYNAMIC K-12 IB WORLD SCHOOL, IS TO EDUCATE ALL STUDENTS THROUGH BEST LEARNING PRACTICES AND INNOVATIVE TEACHING STRATEGIES TO BE RESPONSIBLE CONTRIBUTORS IN THE COMMUNITY AND SUCCESSFUL IN A 21ST CENTURY GLOBAL ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee323TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,785,603PYContributionsGrantsAmt
CY Contributions Grants$1,649,860CYContributionsGrantsAmt
PY Program Service Revenue$24,088,899PYProgramServiceRevenueAmt
CY Program Service Revenue$25,265,803CYProgramServiceRevenueAmt
PY Investment Income$45,093PYInvestmentIncomeAmt
CY Investment Income$65,561CYInvestmentIncomeAmt
PY Other Revenue$119,759PYOtherRevenueAmt
CY Other Revenue$61,987CYOtherRevenueAmt
PY Total Revenue$26,039,354PYTotalRevenueAmt
CY Total Revenue$27,043,211CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,312,766PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,102,806CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,779,703PYOtherExpensesAmt
CY Other Expenses$7,588,104CYOtherExpensesAmt
PY Total Expenses$23,092,469PYTotalExpensesAmt
CY Total Expenses$24,690,910CYTotalExpensesAmt
PY Revenues Less Expenses$2,946,885PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,352,301CYRevenuesLessExpensesAmt
Total Assets BOY$13,086,054TotalAssetsBOYAmt
Total Assets EOY$14,993,821TotalAssetsEOYAmt
Total Liabilities BOY$24,574,821TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,120,829TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$11,488,767NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$9,127,008NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE LEHIGH VALLEY ACADEMY REGIONAL CHARTER SCHOOL, A FULLY AUTHORIZED, DYNAMIC K-12 IB WORLD SCHOOL, IS TO EDUCATE ALL STUDENTS THROUGH BEST LEARNING PRACTICES AND INNOVATIVE TEACHING STRATEGIES TO BE RESPONSIBLE CONTRIBUTORS IN THE COMMUNITY AND SUCCESSFUL IN A 21ST CENTURY GLOBAL ENVIRONMENT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$16,220,792ExpenseAmt
Revenue$25,265,803RevenueAmt
DescPROVISION OF KINDERGARTEN THROUGH GRADE 12 PUBLIC EDUCATION.Desc
Total Program Service Expenses$16,220,792TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee323EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN MAUSERPersonNm
Phone6108669660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11560 CENTER VALLEY PARKWAY 200AddressLine1Txt
CityBETHLEHEMCityNm
State AbbreviationPAStateAbbreviationCd
ZIP18017ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
SUSAN MAUSER
CEO40.00Yes (X)$121,771$0$0
JEFFREY DROBINS
TRUSTEE5.00$0$0$0Yes (X)
MARTIN F SMITH JR
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
JENNIFER KENNEDY
TREASURER5.00Yes (X)$0$0$0Yes (X)
STEPHEN MCFARLANE
SECRETARY5.00$0$0$0Yes (X)
SHANE MCGUIRE
TRUSTEE5.00$0$0$0Yes (X)
NAOMI PRATT
VICE-PRESIDE5.00Yes (X)$0$0$0Yes (X)
MIRANDA TEBOH-EWUNGKEM
TRUSTEE5.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$121,771TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$1,632,139GovernmentGrantsAmt
All Other Contributions$17,721AllOtherContributionsAmt
Total Contributions$1,649,860TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SUBSIDY-LOCAL SCHOOL DISTRICT611600$25,168,675$25,168,675
FOOD SERVICE REVENUE722514$97,128$97,128
FieldValueIRS element (for citing)
Total Program Service Revenue$25,265,803TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,561TotalRevenueColumnAmt
Related Or Exempt Func Income$65,561RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business611600BusinessCd
Total Revenue Column$61,987TotalRevenueColumnAmt
Related Or Exempt Func Income$61,987RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$61,987OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,043,211TotalRevenueColumnAmt
Related Or Exempt Func Income$25,393,351RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$121,771TotalAmt
Management And General$121,771ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$12,609,256TotalAmt
Program Services$10,489,139ProgramServicesAmt
Management And General$2,120,117ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$899,350TotalAmt
Program Services$736,656ProgramServicesAmt
Management And General$162,694ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,503,469TotalAmt
Program Services$2,107,256ProgramServicesAmt
Management And General$396,213ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$968,960TotalAmt
Program Services$800,695ProgramServicesAmt
Management And General$168,265ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,535,083TotalAmt
Program Services$920,201ProgramServicesAmt
Management And General$614,882ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,296TotalAmt
Program Services$1,818ProgramServicesAmt
Management And General$2,478ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$27,120TotalAmt
Program Services$3,337ProgramServicesAmt
Management And General$23,783ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$371,310TotalAmt
Program Services$204,849ProgramServicesAmt
Management And General$166,461ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,979,178TotalAmt
Program Services$500ProgramServicesAmt
Management And General$3,978,678ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$264,902TotalAmt
Program Services$227,214ProgramServicesAmt
Management And General$37,688ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,745TotalAmt
Management And General$7,745ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$232,658TotalAmt
Program Services$202,155ProgramServicesAmt
Management And General$30,503ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$103,833TotalAmt
Program Services$50,286ProgramServicesAmt
Management And General$53,547ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD COSTS$398,518$7,944$390,574
SUPPLIES$359,157$261,185$97,972
RENTALS OF EQUIPMENT$130,292$116,716$13,576
BOOKS & PERIODICALS$105,226$88,559$16,667

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$68,786TotalAmt
Program Services$2,282ProgramServicesAmt
Management And General$66,504ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,690,910TotalAmt
Program Services$16,220,792ProgramServicesAmt
Management And General$8,470,118ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$193BOYAmt
EOY$193EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,497,436BOYAmt
EOY$7,567,403EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$252,979BOYAmt
EOY$111,565EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,433,835BOYAmt
EOY$1,342,951EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$4,041BOYAmt
EOY$3,903EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,542,780BOYAmt
EOY$2,434,582EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,239,933LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,835,772LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,225,727BOYAmt
EOY$2,404,161EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,129,063BOYAmt
EOY$1,129,063EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,086,054BOYAmt
EOY$14,993,821EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,407,778BOYAmt
EOY$3,136,156EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,207,954BOYAmt
EOY$3,866,161EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,959,089BOYAmt
EOY$17,118,512EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,574,821BOYAmt
EOY$24,120,829EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$1,225,727BOYAmt
EOY$2,401,161EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$12,714,494BOYAmt
EOY-$11,528,169EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$11,488,767BOYAmt
EOY-$9,127,008EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,086,054BOYAmt
EOY$14,993,821EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,352,301ReconcilationRevenueExpnssAmt
Prior Period Adjustments$9,458PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,930,959OtherCostOrOtherBasisAmt
Depreciation$1,254,915DepreciationAmt
Book Value$676,044BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,204,174OtherCostOrOtherBasisAmt
Depreciation$1,580,857DepreciationAmt
Book Value$623,317BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,104,800OtherCostOrOtherBasisAmt
Book Value$1,104,800BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,404,161TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescPROJECT ACCOUNTDesc
Book Value$1,129,063BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,129,063TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
NET PENSION LIABILITY$16,129,756
NET OPEB LIABILITY$737,222
LEASE PAYABLE$251,534
FieldValueIRS element (for citing)
Total Liability$17,118,512TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$27,043,211TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$27,043,211RevenueSubtotalAmt
Total Revenue Per Form990$27,043,211TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,690,910TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$24,690,910ExpensesSubtotalAmt
Total Expenses Per Form990$24,690,910TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcfalsePolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3A NONDISCRIMINATION STATEMENT IS INCLUDED ON THE SCHOOL'S PRE- ENROLLMENT FORM THAT ALL INTERESTED FAMILIES RECEIVE AND COMPLETE
SCHEDULE E, LINE 6THE SCHOOL RECEIVES FUNDING FROM THH PA DEPARTMENT OF EDUCATION AND LOCAL SCHOOL DISTRICTS WHERE ATTENDING STUDENTS RESIDE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF THE LEHIGH VALLEY ACADEMY REGIONAL CHARTER SCHOOL, A FULLY AUTHORIZED, DYNAMIC K-12 IB WORLD SCHOOL, IS TO EDUCATE ALL STUDENTS THROUGH BEST LEARNING PRACTICES AND INNOVATIVE TEACHING STRATEGIES TO BE RESPONSIBLE CONTRIBUTORS IN THE COMMUNITY AND SUCCESSFUL IN A 21ST CENTURY GLOBAL ENVIRONMENT.
FORM 990, PAGE 1, PART I, LINE 6ALL VOLUNTEERS REINFORCE THE MISSION OF THE LEHIGH VALLEY ACADEMY REGIONAL CHARTER SCHOOL,AS IN REINFORCING POSITIVE LEARNING PRACTICES AND INNOVATIVE TEACHING STRATEGIES WHICH HELP BUILD RESPONSIBLE AND SUCCESSFUL STUDENTS.
FORM 990, PAGE 6, PART VI, LINE 11BORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO FILING, THE FORM 990 IS REVIEWD BY THE ORGANIZATION'S CEO AND BOARD TREASURER.
FORM 990, PAGE 6, PART VI, LINE 12CENFORCEMENT OF CONFLICTS POLICY BOARD OF TRUSTEE MEMBERS ARE REQUIRED TO COMPLY WITH THE ETHICS ACT, 65 PA C.S. 1101 ET SEQ. IN THE EVENT THAT A POTENTIAL CONFLICT DOES ARISE INVOLVING AN OFFICER OR TRUSTEE, IT'S NATURE AND EXTENT MUST BE FULLY DISCLOSED IMMEDIATELY TO THE PRESIDENT OF THE BOARD OF TRUSTEES WHO, AFTER MAKING A THOROUGH REVIEW OF THE CIRCUMSTANCES, WILL REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES WHO WILL DETERMINE THE APPROPRIATE ACTION TO BE TAKEN. IN THE EVENT A POTENTIAL CONFLICT OF INTEREST ARISES INVOLVING A MEMBER OF THE BOARD OF TRUSTEES, ITS NATURE AND EXTENT MUST BE FULLY DISCLOSED IMMEDIATELY TO THE PRESIDENT AND TO THE EXECUTIVE COMITTEE. ALL VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE SUBJECT TO APPROPRIATE DISCIPLINARY ACTION INCLUDING DISMISSAL AND PENALTIES AS PRESCRIBED BY LAW.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION PROCESS FOR TOP OFFICIALS THE COMPENSATION OF THE SCHOOL'S CEO IS REVIEWED BY THE BOARD, IS SUBJECT TO DELIBERATION BY THE BOARD AND THE DECISION IS DOCUMENTED IN THE SCHOOL BOARD MINUTES.
FORM 990, PAGE 6, PART VI, LINE 15BTHE ORGANIZATION HAS NO OTHER PAID OFFICERS OR KEY EMPLOYEES AS DEFINED.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9THIS PRIOR PERIOD ADJUSTMENT ADDS THE OPENING BALANCES OF CERTAIN ACTIVITY FUNDS TO FUND BALANCE. THE ADJUSTMENT IS FOR THOSE ACTIVITY FUNDS THAT DO NOT MEET THE DEFINITION OF CUSTODIAL FUNDS PER GASB 84.

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