Civic Intelligence

The Learning Lamp Inc

990 • Fiscal year 2014 • EIN 20-0306745

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 23, 2015

2025 Bedford StreetJohnstown, PA 15904

(814) 262-0732

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.63x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.20x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

45th percentile

1.5%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

33rd percentile

$83,577

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

89th percentile

29%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,777,702

Up $404,229 (+29%) from 2013

Net Assets

Up

$663,682

Up $80,146 (+14%) from 2013

Liabilities

Up

$1,114,020

Up $324,083 (+41%) from 2013

Revenue

Up

$5,474,714

Up $985,463 (+22%) from 2013

Expenses

Up

$5,394,568

Up $831,758 (+18%) from 2013

Net Income

Up

$80,146

Up $153,705 (+209%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2011: $1,050,788Liabilities 2011: $589,976Net Assets 2011: $460,8122011Assets 2012: $1,430,391Liabilities 2012: $773,296Net Assets 2012: $657,0952012Assets 2013: $1,373,473Liabilities 2013: $789,937Net Assets 2013: $583,5362013Assets 2014: $1,777,702Liabilities 2014: $1,114,020Net Assets 2014: $663,6822014Assets 2015: $1,410,055Liabilities 2015: $740,626Net Assets 2015: $669,4292015Assets 2016: $1,530,098Liabilities 2016: $721,091Net Assets 2016: $809,0072016Assets 2017: $1,629,400Liabilities 2017: $793,894Net Assets 2017: $835,5062017Assets 2018: $1,780,992Liabilities 2018: $796,554Net Assets 2018: $984,4382018Assets 2019: $2,452,740Liabilities 2019: $991,414Net Assets 2019: $1,461,3262019Assets 2020: $5,123,554Liabilities 2020: $2,854,031Net Assets 2020: $2,269,5232020Assets 2021: $6,815,776Liabilities 2021: $2,407,979Net Assets 2021: $4,407,7972021Assets 2022: $9,165,947Liabilities 2022: $2,679,176Net Assets 2022: $6,486,7712022Assets 2023: $9,076,904Liabilities 2023: $1,879,745Net Assets 2023: $7,197,1592023Assets 2024: $9,287,460Liabilities 2024: $1,554,753Net Assets 2024: $7,732,7072024

Highlighted filing

2014

Assets$1,777,702
Liabilities$1,114,020
Net Assets$663,682

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,541,7932011Revenue 2012: $4,148,858Expenses 2012: $3,952,575Net Income 2012: $196,2832012Revenue 2013: $4,489,251Expenses 2013: $4,562,810Net Income 2013: -$73,5592013Revenue 2014: $5,474,714Expenses 2014: $5,394,568Net Income 2014: $80,1462014Revenue 2015: $6,217,215Expenses 2015: $6,211,468Net Income 2015: $5,7472015Revenue 2016: $7,078,319Expenses 2016: $6,886,602Net Income 2016: $191,7172016Revenue 2017: $7,619,169Expenses 2017: $7,592,670Net Income 2017: $26,4992017Revenue 2018: $8,704,657Expenses 2018: $8,555,725Net Income 2018: $148,9322018Revenue 2019: $9,812,710Expenses 2019: $9,335,822Net Income 2019: $476,8882019Revenue 2020: $8,804,669Expenses 2020: $8,011,827Net Income 2020: $792,8422020Revenue 2021: $13,467,606Expenses 2021: $11,321,231Net Income 2021: $2,146,3752021Revenue 2022: $15,859,063Expenses 2022: $13,651,038Net Income 2022: $2,208,0252022Revenue 2023: $15,559,564Expenses 2023: $14,995,894Net Income 2023: $563,6702023Revenue 2024: $15,923,209Expenses 2024: $15,463,405Net Income 2024: $459,8042024

Highlighted filing

2014

Revenue$5,474,714
Expenses$5,394,568
Net Income$80,146
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 23, 2015
Return Version
2014v5.0
Gross Receipts
$5,589,315
Mission and Program Overview

Mission

The mission of the learning lamp is to engage students in the support they need to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$798,658$728,675▼ $69,983
Cash and Non-Interest-Bearing Accounts$32,089$514,534▲ $482,445
Accounts Receivable$246,008$351,952▲ $105,944
Savings and Temporary Cash Investments$255,396$150,511▼ $104,885
Inventories for Sale or Use$10,142$11,847▲ $1,705
Prepaid Expenses and Deferred Charges$17,482$10,485▼ $6,997
Intangible Assets$10,000$6,000▼ $4,000
Total Assets$1,373,473$1,777,702▲ $404,229
Other Assets Total$3,698$3,698→ $0
Liabilities
Deferred Revenue$284,585$621,828▲ $337,243
Mortgage Notes Payable Secured by Investment Property$366,260$343,966▼ $22,294
Other Liabilities$81,847$96,497▲ $14,650
Accounts Payable and Accrued Expenses$57,245$51,729▼ $5,516
Total Liabilities$789,937$1,114,020▲ $324,083
Net Assets / Fund Balance
Unrestricted Net Assets$477,866$502,363▲ $24,497
Temporarily Rstr Net Assets$105,670$161,319▲ $55,649
Total Net Assets Fund Balance$583,536$663,682▲ $80,146
Total Liabilities and Net Assets / Fund Balance$1,373,473$1,777,702▲ $404,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$459,426$33,917-
Other Land Buildings$64,887$131,875-
Land$18,000--
Equipment$61,613$235,441-
Leasehold Improvements$124,749$49,926-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah S SpanglerVice-pres/seFT$76,919$6,658$83,577
Kathy JosephsonChief OperatFT$7,673-$7,673

Board Members and Trustees

NameTitle
Bob KnippleChairman
Barbara FortunatoVice-chairma
Becky ZipsDirector
David StarryDirector
Doug MillerDirector
Jeannine McmillanDirector
Karen AzerDirector
Leslie TurkovichDirector
Lorraine DonahueDirector
Matt BostDirector
Michele BonerigoDirector
Sharele HatfieldDirector
Stephanie StohonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$533,293
Program Service Revenue
$4,844,626
Investment Income
$155
Other Revenue
$96,640
All Other Contributions
$253,074
Change in Net Assets
$80,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,474,714
Revenue Not Reported on Form 990
$2,313,395
Total Revenue per Audited Statements
$7,788,109
Total Revenue per Form 990
$5,474,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,230,755
Other Expenses$1,081,191
Grants and Similar Amounts Paid$82,622
Total Fundraising Expense$59,973
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,336,135$330,660$26,436$3,693,231
Payroll Taxes$259,521$28,836$3,283$291,640
Occupancy$166,977$11,696-$178,673
Other Employee Benefits$89,135$9,903-$99,038
Depreciation Depletion$46,954$46,954-$93,908
Insurance$46,695$46,695$14$93,404
Current Officers, Directors, Trustees, and Key Employees$29,214$39,611$15,767$84,592
Grants to Domestic Individuals$82,622--$82,622
Travel$63,784$11,256$2,249$77,289
Comp Disqual Persons$44,958$8,430$2,810$56,198
Office Expenses$18,652$27,979$780$47,411
Information Technology$21,751$21,751$1,140$44,642
Advertising$41,482-$1,255$42,737
All Other Expenses$25,736$1,278-$27,014
Fees for Services Other-$24,176$156$24,332
Other Expenses$160,606$20,096$867$20,963
Interest$17,606--$17,606
Conferences and Meetings$9,897$1,747-$11,644
Fees for Services Accounting-$11,578-$11,578
Fees for Services Legal-$10,955-$10,955
Pension Plan Contributions$5,450$606-$6,056
Total Functional Expenses$4,626,863$707,732$59,973$5,394,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,707,963
Expenses per Audited Statements$5,394,568
Total Expenses per Form 990$5,394,568
Expenses Not Reported on Form 990$2,313,395
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,760
Fundraising Direct Expenses$47,954
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
All Other Event$23,799$23,799$1,601$22,198
Book Festival$18,942$18,942$23,291$-4,349
Total Events$81,760$81,760$47,954$33,806
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$64,161
Line of Credit$20,030
Other Payable$12,306
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Members of the administrative and audit committee review the draft 990. Following this review, it is emailed to the full board a week prior to the july meeting. The audit firm presents the audit report and 990 to the full board at that meeting. The board is able to ask questions and comment. The 990 is approved by the board prior to submission.

Form 990, Page 6, Part VI, Line 12C

The learning lamp has an established conflict of interest policy and statement that applies to board members and employees of the organization. A disclosure statement is required to be filled out each year. Statements are reviewed by the chief executive officer, with potential conflicts considered by the chief executive officer and executive committee, when necessary.

Form 990, Page 6, Part VI, Line 15A

The personnel committee conducts an annual review of the chief executive officer. Salary is compared with local averages as well as the united way of western pennsylvania salary survey and the pennsylvania association of nonprofit organizations salary survey. Increases are performance based. The annual review and any salary adjustment are presented to the full board for approval.

Form 990, Page 6, Part VI, Line 15B

All officers are volunteers, with the exception of the secretary. Secretary duties are fulfilled by the chief executive officer as part of her regular job duties. The compensation process for the chief executive officer is explained above.

Form 990, Page 6, Part VI, Line 19

The audit report is available on the organization's website and the 990 is available by request, which is stated on the website. It is also available on internet via guidestar and the foundation center.

Filing and Contact Details

Filer

Filer Name
The Learning Lamp Inc
EIN
20-0306745
Phone
8142620732
Address
2025 BEDFORD STREET, JOHNSTOWN, PA 15904

Signing Officer

Name
Leah S Spangler
Title
Vice-pres / Secretary
Phone
8142620732
Signed
2015-07-23
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
646
Volunteers
225

Preparer

Firm
Kotzan CPA and Associates Pc
Address
334 BUDFIELD ST, JOHNSTOWN, PA 15904-3214
Preparer
Carolyn S Musselman CPA
Phone
8142694912
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

School programs. 997 children attended these programs in 2014.

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAMS

Form 990, Part XI, Line 9

Direct fundraising event expenses offsetting revenue 47,954 cost of sales offsetting sales revenue 66,647 direct fundraising event expenses offsetting revenue -47,954 cost of sales offsetting sales revenue -66,647

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising event expenses offsetting revenue 47,954 cost of sales offsetting sales revenue 66,647

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising event expenses offsetting revenue 47,954 cost of sales offsetting sales revenue 66,647

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-PRES/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE-CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/FundraisingGrossIncomeAmt081760
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IRS990/MissionDesc0THE MISSION OF THE LEARNING LAMP IS TO ENGAGE STUDENTS IN THE SUPPORT THEY NEED TO SUCCEED.
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IRS990/OfficeExpensesGrp/TotalAmt047411
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IRS990/OtherExpensesGrp/FundraisingAmt3867
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017743
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135782
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt220096
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IRS990/OtherExpensesGrp/ProgramServicesAmt1160606
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IRS990/OtherExpensesGrp/TotalAmt1160861
IRS990/OtherExpensesGrp/TotalAmt236092
IRS990/OtherExpensesGrp/TotalAmt320963
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IRS990/OtherLiabilitiesGrp/EOYAmt096497
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026436
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03336135
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IRS990/OtherWebsiteInd0X
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028836
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IRS990/PayrollTaxesGrp/TotalAmt0291640
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IRS990/PensionPlanContributionsGrp/TotalAmt06056
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04844626
IRS990/ProgSrvcAccomActy2Grp/Desc0THE LEARNING LAMP WORKS TOGETHER WITH SCHOOLS TO SUPPORT STUDENTS WITH SPECIAL NEEDS. OUR STAFFING SERVICES PROVIDE PERSONAL CARE AIDES FOR STUDENTS WITH MULTIPLE DISABILITIES, TEACHER AIDES FOR SPECIAL EDUCATION CLASSROOMS, MATH AND READING TUTORS, SCHOOL PSYCHOLOGISTS, OCCUPATIONAL AND SPEECH AND LANGUAGE THERAPISTS, ENGLISH AS A SECOND LANGUAGE (ESL) AND HOMEBOUND INSTRUCTORS AND SPECIALTY POSITIONS AS REQUESTED BY SCHOOLS. THE GOAL OF THIS PROGRAM IS TO OFFER CHILDREN WITH CHALLENGES THE SUPPORT THEY NEED TO ACHIEVE THEIR MAXIMUM POTENTIAL. IN 2014, THE LEARNING LAMP WORKED WITH 25 SCHOOLS TO PROVIDE SUPPORT FOR K-12 STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01250903
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01513258
IRS990/ProgSrvcAccomActy3Grp/Desc0THE LEARNING LAMP WORKS IN PARTNERSHIP WITH SCHOOLS ACROSS PENNSYLVANIA TO PROVIDE ALTERNATIVE EDUCATION PROGRAMS FOR STUDENTS AT RISK FOR SCHOOL FAILURE. THESE PROGRAMS FOCUS ON CORRECTING BEHAVIORS AND IMPROVING ACADEMIC ACHIEVEMENT, WITH THE ULTIMATE GOAL OF TRANSITIONING STUDENTS BACK TO A TRADITIONAL MIDDLE OR HIGH SCHOOL CLASSROOM. INSTRUCTION IS PROVIDED IN A HIGHLY SUPPORTIVE, SMALL GROUP INSTRUCTIONAL SETTING, ALLOWING STUDENTS TO MASTER SKILLS, BUILD CONFIDENCE AND STAY ON TRACK FOR HIGH SCHOOL GRADUATION. INDIVIDUAL AND GROUP COUNSELING ASSISTS STUDENTS WITH RESOLVING ISSUES THAT PREVENT THEM FROM BEING SUCCESSFUL IN SCHOOL. IN 2014, THE LEARNING LAMP'S ALTERNATIVE EDUCATION PROGRAMS SERVED 116 STUDENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0509875
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0672551
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS
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IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt082622
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0967627
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0270061
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0233423
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03392977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02612181
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt019175965
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01120
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02845604
IRS990ScheduleA/Total509Grp/TotalAmt020938021
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04598705
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.29$1.55$7.73$15.9$15.5$0.46
2023Detailed filing. Detailed filing data is available for this year.$9.08$1.88$7.20$15.6$15.0$0.56
2022Detailed filing. Detailed filing data is available for this year.$9.17$2.68$6.49$15.9$13.7$2.21
2021Detailed filing. Detailed filing data is available for this year.$6.82$2.41$4.41$13.5$11.3$2.15
2020Detailed filing. Detailed filing data is available for this year.$5.12$2.85$2.27$8.80$8.01$0.79
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.99$1.46$9.81$9.34$0.48
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.80$0.98$8.70$8.56$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.63$0.79$0.84$7.62$7.59$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.72$0.81$7.08$6.89$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.74$0.67$6.22$6.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.78$1.11$0.66$5.47$5.39$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.37$0.79$0.58$4.49$4.56$0.07
2012Summary only. Only limited summary data is available for this year.$1.43$0.77$0.66$4.15$3.95$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.59$0.46$3.54