2018-05-15T08:58:16-05:00 2017-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2016-07-01 231908158 LEHIGH VALLEY CHILDREN'S CENTERS INC LEHI 6108205333 1501 LEHIGH STREET NO 208 ALLENTOWN PA 18103 KAREN KEMMERER CFO 6108205333 2018-05-15 1 MELISSA A GRUBE CPA P00102173 6104357489 2018-05-14 2016 2022-09-23 18:48:47Z KAREN KEMMERER 1501 LEHIGH ST ALLENTOWN PA 18103 12035334 0 X WWW.LVCCONLINE.ORG X 1970 PA LVCC PROVIDES HIHG-QUALITY EARLY EDUCATION AND CHILD CARE TO PROMOTE HEALTY CHILD DEVELOPMENT, MEET THE NEEDS OF FAMILIES, AND ENCOURAGES CHILDREN TO DISCOVER THE JOB OF LEARNING. LVCC IS A SPONSOR/MONITOR OF THE CHILD AND ADULT FOOD CARE PROGRAM WHOS PURPOSE IS TO IMPROVE DIETS OF CHILDREN. 21 21 247 30 0 0 2398598 2947817 9162462 8930580 85144 63827 -45631 90394 11600573 12032618 0 0 0 0 5376066 5637128 0 0 101901 5901986 5876830 11278052 11513958 322521 518660 9355386 10096430 1065718 1073684 8289668 9022746 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 3308885 4984769 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 6 WEEKS THROUGH 12 YEARS, ATTENDED OUR 25 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 9 FULL-SERVICE CENTERS AND 16 BEFORE-AND-AFTER SCHOOL PROGRAMS IN ELEMENTARY SCHOOLS, AND A HIGH SCHOOL CENTER FOR CHILDREN OF PARENTING TEENS. LVCC WELCOMES ALL CHILDREN AND FAMILIES. APPROXIMATELY HALF OF ENROLLED FAMILIES PAY FULL TUITION; OTHERS RECEIVE ASSISTANCE THROUGH A SCHOLARSHIP, THE CHILD CARE WORKS SUBSIDY PROGRAM, OR OTHER GOVERMENT FUNDING. LVCC RAISES FUNDS TO PROVIDE SCHOLARSHIPS TO LOW-INCOME WORKING FAMILIES THAT ARE ON A WAITING LIST FOR STATE AID AND OTHER FAMILIES IN NEED. CHARITABLE GIFTS ALSO SUPPORT TEACHER'S PROFESSIONAL DEVELOPMENT AND PROGRAM ENRICHMENT FOR THE CHILDREN. 2433043 LVCC SERVED 271 CHILDREN IN 15 PRE-K COUNTS CLASSROOMS AT 7 OF OUR FULL-SERVICE CENTERS, 19 CHILDREN AT EASD AND 19 AT WILSON 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 REASON 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). 4035491 4035491 LVCC IS A SPONSOR/MONITOR OF THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP), A PROGRAM WHOSE PURPOSE IS TO IMPROVE DIETS OF CHILDREN 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 OVER 520 FAMILY AND GROUP CHILD CARE HOMES IN 21 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. LVCC PROCESSES THESE CLAIMS AND ISSUES REIMBURSEMENT TO PROVIDERS WITHIN 3 BUSINESS DAYS AFTER THE FUNDS HAVE BEEN RECEIVED BY LVCC. LVCC HELPS TO IMPROVE HEALTH OF OVER 6,000 CHILDREN IN EASTERN PA THROUGH ITS LEADERSHIP IN THE CACFP PROGRAM. 9777419 1 0 0 0 0 0 0 0 0 1 1 0 0 0 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 35 0 1 247 1 0 0 0 0 0 0 0 0 X 21 21 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 DAVID DRAKE AIA DIRECTOR 1.00 X 0 0 0 KELLY BERK RN DIRECTOR 1.00 X 0 0 0 MARC S FISHER ESQ BOARD VICE CHAIR 2.00 X X 0 0 0 SALLY BIRD BOARD SECRETARY 2.00 X X 0 0 0 WARREN GERICKE BOARD CHAIR 2.00 X X 0 0 0 KEITH DOMALEWSKI DIRECTOR 1.00 X 0 0 0 TOM HARP DIRECTOR 1.00 X 0 0 0 TOM HARPER DIRECTOR 1.00 X 0 0 0 PAULA NELSON DIRECTOR 1.00 X 0 0 0 DAVE MARAKOVITS BOARD TREASURER 2.00 X X 0 0 0 JENNIFER RAMOS DIRECTOR 1.00 X 0 0 0 ELIZABETH MARTINEZ DIRECTOR 1.00 X 0 0 0 BROOK SAWYER PHD DIRECTOR 1.00 X 0 0 0 DEBBIE MATZ DIRECTOR 1.00 X 0 0 0 SUSAN SCHUPP DIRECTOR 1.00 X 0 0 0 BARRY MILLER DIRECTOR 1.00 X 0 0 0 MELISSA VEGA DIRECTOR 1.00 X 0 0 0 CARRIE WARD DIRECTOR 1.00 X 0 0 0 BREANNA WOOD PHD DIRECTOR 1.00 X 0 0 0 RICHARD LEMAK DIRECTOR 1.00 X 0 0 0 SUSAN WILLIAMS PRESIDENT/CEO 40.00 X 117544 0 4000 117544 0 4000 1 0 0 0 0 163571 10161 2638084 136001 2947817 CACFP 624410 4035491 4035491 TUITION FEES 624410 2653019 2653019 CHILD CARE WORKS 624410 2242070 2242070 8930580 63827 63827 3430 10161 2716 714 714 89680 89680 89680 12032618 9020260 0 64541 117544 117544 4641003 3746123 812803 82077 20529 6398 12366 1765 494024 402114 86001 5909 364028 286578 71171 6279 61051 54651 6400 33665 12896 20769 26982 26982 67720 52091 14316 1313 296214 269104 23768 3342 52263 24796 27467 754541 593913 160628 47930 30485 17411 34 350 350 275354 261202 14152 54066 31802 22264 CACFP & FOOD SERVICES 3671314 3670473 841 MISCELLANEOUS 235386 56907 177631 848 SCHOLARSHIPS 121005 121005 EQUIPMENT REPAIRS 103189 103189 75800 53692 21774 334 11513958 9777419 1634638 101901 950 950 4701857 5974674 1140348 558585 18100 19441 66982 67912 4697083 3318698 1539410 1378385 1887739 2096483 9355386 10096430 781438 748429 23488 284280 301767 1065718 1073684 X 7071403 7823648 210448 189695 1007817 1009403 8289668 9022746 9355386 10096430 X 518660 160713 53705 X X 0 1 X 1 1 1 X 6041415 5941597 6384889 7130555 7830029 33328485 6041415 5941597 6384889 7130555 7830029 33328485 33328485 140292 241292 77333 85144 63827 607888 4555653 4632766 4654577 4410338 4035491 22288825 56225198 0.59280 0.57000 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CACFP FUNDS - 2012 AMOUNT: $ 4,555,653. 2013 AMOUNT: $ 4,632,766. 2014 AMOUNT: $ 4,654,577. 2015 AMOUNT: $ 4,410,338. 2016 AMOUNT: $ 4,035,491. 1375120 1586 133268 1509974 1410369 2010 -37259 1375120 1420390 1885 -11906 1410369 1260107 25 160258 1420390 1069479 225 190403 1260107 0.36600 0.63400 1 0 2959739 1815186 1144553 720718 671828 48890 591166 550043 41123 425460 281641 143819 1378385 ACCRUED PAYROLL 132754 RESERVE FOR UNEMPLOYMENT CLAIMS 98500 DEFERRED INCOME 1244 ACCRUED EXPENSES 69269 301767 X 12193331 160713 160713 12032618 0 12032618 11513958 0 11513958 0 11513958 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 2017 AND 2016. 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 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 A DELEGATED SEARCH COMMITTEE REVIEWS CEOS OF SIMILAR NONPROFITS IN THE AREA AND GUIDESTAR'S WEBSITE TO ASSIST IN MAKING SALARY INCREASES FOR THE CEO. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE CEO'S JOB PERFORMANCE DURING THE YEAR 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: FUND BALANCE FROM MERGER OF SPRING GARDEN EARLY LEARNING CENTER 53,705. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED FROM PRIOR YEAR.