LEHIGH VALLEY ACADEMY CHARTER SCHOOL: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- LEHIGH VALLEY ACADEMY CHARTER SCHOOL (EIN 23-3066539)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-01-16
- IRS object ID
- 201710169349300051
- Schema version
- 2015v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-01-16T09:48:32-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204141039 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GORMAN & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1825 FRANKLIN ST STE B | AddressLine1Txt |
| City | NORTHAMPTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 180671573 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 233066539 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEHIGH VALLEY ACADEMY REGIONAL | BusinessNameLine1Txt |
| Business Name Line2 | CHARTER SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEHI | BusinessNameControlTxt |
| Phone | 6108669660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 CENTER VALLEY PARKWAY 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN MAUSER | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6108669660 | PhoneNum |
| Signature | 2016-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM H GORMAN JR CPA | PreparerPersonNm |
| PTIN | P00355665 | PTIN |
| Phone | 6102621280 | PhoneNum |
| Preparation | 2017-01-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN MAUSER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 CENTER VALLEY PARKWAY 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,684,389 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LVACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 190 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,083,278 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,286,662 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,627,121 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,175,514 | CYProgramServiceRevenueAmt |
| PY Investment Income | $375 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,368 | PYOtherRevenueAmt |
| CY Other Revenue | $189,401 | CYOtherRevenueAmt |
| PY Total Revenue | $17,743,142 | PYTotalRevenueAmt |
| CY Total Revenue | $19,651,577 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,282,199 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,344,889 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,104,947 | PYOtherExpensesAmt |
| CY Other Expenses | $6,726,283 | CYOtherExpensesAmt |
| PY Total Expenses | $17,387,146 | PYTotalExpensesAmt |
| CY Total Expenses | $20,071,172 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $355,996 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$419,595 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,835,598 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,088,576 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,831,203 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,567,358 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$12,995,605 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$13,478,782 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,258,980 | ExpenseAmt |
| Revenue | $18,175,514 | RevenueAmt |
| Desc | PROVISION OF KINDERGARTEN THROUGH GRADE 12 PUBLIC EDUCATION. | Desc |
| Total Program Service Expenses | $12,258,980 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | Yes (true) | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 190 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY MALSEED | PersonNm |
| Phone | 6108669660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 VALLEY CENTER PARKWAY 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt |
|---|---|---|---|---|---|---|
| MARTIN SMITH | ||||||
| PRESIDENT | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL ROTHROCK | ||||||
| VICE PRESIDE | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIRK NICKERSON | ||||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNIFER PAGLIAROLI | ||||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HUNTER | ||||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | ||
| NAOMI PRATT | ||||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | ||
| MIRANDA TEBOH-EWUNGKEM | ||||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | ||
| ZACHARY FOWLER | ||||||
| TRUSTEE | Yes (X) | $0 | $0 | $0 | ||
| SUSAN MAUSER | ||||||
| CEO | Yes (X) | $113,202 | $0 | $0 | 40.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,202 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,286,662 | GovernmentGrantsAmt |
| Total Contributions | $1,286,662 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SUBSIDY-LOCAL SCHOOL DISTRICT | 611600 | $18,101,668 | $18,101,668 |
| FOOD SERVICE REVENUE | 722514 | $73,846 | $73,846 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,175,514 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $38,053 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $29,069 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,984 | TotalRevenueColumnAmt |
| Exclusion | $8,984 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $16,481 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $3,743 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,738 | TotalRevenueColumnAmt |
| Exclusion | $12,738 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $167,679 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $167,679 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $167,679 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,651,577 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,343,193 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $21,722 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,202 | TotalAmt |
| Management And General | $113,202 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,682,967 | TotalAmt |
| Program Services | $7,161,080 | ProgramServicesAmt |
| Management And General | $1,521,887 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,596,531 | TotalAmt |
| Program Services | $2,133,564 | ProgramServicesAmt |
| Management And General | $462,967 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,171,537 | TotalAmt |
| Program Services | $962,552 | ProgramServicesAmt |
| Management And General | $208,985 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $780,652 | TotalAmt |
| Program Services | $631,838 | ProgramServicesAmt |
| Management And General | $148,814 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $993,876 | TotalAmt |
| Program Services | $470,983 | ProgramServicesAmt |
| Management And General | $522,893 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,274 | TotalAmt |
| Management And General | $5,274 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,410 | TotalAmt |
| Program Services | $2,497 | ProgramServicesAmt |
| Management And General | $12,913 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,701 | TotalAmt |
| Program Services | $59,102 | ProgramServicesAmt |
| Management And General | $138,599 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,603,610 | TotalAmt |
| Program Services | $7,238 | ProgramServicesAmt |
| Management And General | $3,596,372 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,440 | TotalAmt |
| Program Services | $95,025 | ProgramServicesAmt |
| Management And General | $71,415 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,746 | TotalAmt |
| Management And General | $8,746 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,129 | TotalAmt |
| Program Services | $48,707 | ProgramServicesAmt |
| Management And General | $239,422 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,825 | TotalAmt |
| Program Services | $68,816 | ProgramServicesAmt |
| Management And General | $46,009 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| FS FOOD COSTS | $525,422 | $525,422 | |
| NON CAPITAL EQUIPMENT | $363,312 | $90,806 | $272,506 |
| GENERAL SUPPLIES | $183,087 | $70,554 | $112,533 |
| BOOKS | $161,675 | $15,249 | $146,426 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,776 | TotalAmt |
| Program Services | $86,113 | ProgramServicesAmt |
| Management And General | $12,663 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,071,172 | TotalAmt |
| Program Services | $12,258,980 | ProgramServicesAmt |
| Management And General | $7,812,192 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193 | BOYAmt |
| EOY | $193 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,363,279 | BOYAmt |
| EOY | $1,932,084 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,617 | BOYAmt |
| EOY | $301,740 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $625,495 | BOYAmt |
| EOY | $1,647,173 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,825,056 | BOYAmt |
| EOY | $3,456,160 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,539,680 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,917,517 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,600,895 | BOYAmt |
| EOY | $1,622,163 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,063 | BOYAmt |
| EOY | $129,063 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,835,598 | BOYAmt |
| EOY | $9,088,576 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,023,758 | BOYAmt |
| EOY | $1,809,423 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,313,000 | BOYAmt |
| EOY | $132,428 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $550 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,494,445 | BOYAmt |
| EOY | $20,624,957 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,831,203 | BOYAmt |
| EOY | $22,567,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,423,036 | BOYAmt |
| EOY | $1,503,653 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$14,418,641 | BOYAmt |
| EOY | -$14,982,435 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$12,995,605 | BOYAmt |
| EOY | -$13,478,782 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,835,598 | BOYAmt |
| EOY | $9,088,576 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$419,595 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$63,582 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,918,128 | OtherCostOrOtherBasisAmt |
| Depreciation | $703,710 | DepreciationAmt |
| Book Value | $1,214,418 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,621,552 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,213,807 | DepreciationAmt |
| Book Value | $407,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,622,163 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $20,506,447 |
| LEASE PAYABLE | $118,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,624,957 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $19,651,577 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $19,651,577 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,651,577 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,071,172 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $20,071,172 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $20,071,172 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | false | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | A NONDISCRIMINATION STATEMENT IS INCLUDED ON THE SCHOOL'S PRE- ENROLLMENT FORM THAT ALL INTERESTED FAMILIES RECEIVE AND COMPLETE |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES FUNDING FROM TEH PA DEPARTMENT OF EDUCATION AND LOCAL SCHOOL DISTRICTS WHERE ATTENDING STUDENTS RESIDE. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOOK FAIR | Event1Nm |
| Gross Receipts Event1 | $20,383 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $20,383 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $21,147 | OtherDirectExpensesEvent1Amt |
| Event2 | POWER UPS | Event2Nm |
| Gross Receipts Event2 | $12,097 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $12,097 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $4,577 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $5,273 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $5,273 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,585 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $37,753 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $37,753 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $28,309 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $28,309 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,444 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Bingo | $5,913 | GrossRevenueBingoAmt |
| Other Direct Expenses Bingo | $2,320 | OtherDirectExpensesBingoAmt |
| Volunteer Labor Bingo | false | VolunteerLaborBingoInd |
| Volunteer Labor Pull Tabs | false | VolunteerLaborPullTabsInd |
| Gross Revenue Other Gaming | $10,568 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $1,423 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | false | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $16,481 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $3,743 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $3,743 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $12,738 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | false | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Individual With Books | AMY MALSEED | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 VALLEY CENTER PARKWAY 200 | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE 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 6 | ALL 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 11B | ORGANIZATION'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 12C | ENFORCEMENT 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 15A | COMPENSATION 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 15B | THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR KEY EMPLOYEES AS DEFINED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDUCATION FOUNDATION OF LVA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1560 CENTER VALLEY PARKWAY | AddressLine1Txt |
| City | BETHLEHEM | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204768492 | EIN |
| Primary Activities | FUNDRAISIN | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501C | ExemptCodeSectionTxt |
| Public Charity Status | 11A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Comments