Civic Intelligence

The Learning Lamp Inc

990 • Fiscal year 2017 • EIN 20-0306745

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 25, 2018

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

75th percentile

0.49x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.10x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$89,602

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.6%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,629,400

Up $99,302 (+6.5%) from 2016

Net Assets

Up

$835,506

Up $26,499 (+3.3%) from 2016

Liabilities

Up

$793,894

Up $72,803 (+10%) from 2016

Revenue

Up

$7,619,169

Up $540,850 (+7.6%) from 2016

Expenses

Up

$7,592,670

Up $706,068 (+10%) from 2016

Net Income

Down

$26,499

Down $165,218 (-86%) from 2016

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

2017

Assets$1,629,400
Liabilities$793,894
Net Assets$835,506

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

2017

Revenue$7,619,169
Expenses$7,592,670
Net Income$26,499
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 25, 2018
Return Version
2017v2.3
Gross Receipts
$7,701,176
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$645,395$641,867▼ $3,528
Accounts Receivable$544,238$565,389▲ $21,151
Cash and Non-Interest-Bearing Accounts$194,269$249,183▲ $54,914
Savings and Temporary Cash Investments$97,481$124,675▲ $27,194
Prepaid Expenses and Deferred Charges$42,970$29,650▼ $13,320
Pledges and Grants Receivable-$14,938-
Inventories for Sale or Use$2,047--
Total Assets$1,530,098$1,629,400▲ $99,302
Other Assets Total$3,698$3,698→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$313,561$342,093▲ $28,532
Deferred Revenue$181,803$211,123▲ $29,320
Other Liabilities$177,684$200,604▲ $22,920
Accounts Payable and Accrued Expenses$48,043$40,074▼ $7,969
Total Liabilities$721,091$793,894▲ $72,803
Net Assets / Fund Balance
Unrestricted Net Assets$729,512$753,238▲ $23,726
Temporarily Rstr Net Assets$79,495$82,268▲ $2,773
Total Net Assets Fund Balance$809,007$835,506▲ $26,499
Total Liabilities and Net Assets / Fund Balance$1,530,098$1,629,400▲ $99,302

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$483,667$71,559-
Other Land Buildings$27,347$170,425-
Land$18,000--
Equipment$17,314$289,184-
Leasehold Improvements$95,539$86,811-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah S Spangler Ed DVice-pres/seFT$83,693$5,909$89,602
Kimberly SmithDirector ofFT$60,375$9,121$69,496

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$624,057
Program Service Revenue
$6,942,586
Investment Income
$164
Other Revenue
$52,362
All Other Contributions
$185,539
Change in Net Assets
$26,499

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,619,169
Revenue Not Reported on Form 990
$4,040,183
Total Revenue per Audited Statements
$11,659,352
Total Revenue per Form 990
$7,619,169
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,363,735
Other Expenses$1,112,535
Grants and Similar Amounts Paid$116,400
Total Fundraising Expense$28,792
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,072,290$511,515$15,359$5,599,164
Payroll Taxes$387,647$43,072$2,046$432,765
Occupancy$189,284$13,653-$202,937
Other Employee Benefits$154,286$17,143-$171,429
Current Officers, Directors, Trustees, and Key Employees$73,408$59,272$11,387$144,067
Insurance$64,585$64,585-$129,170
Grants to Domestic Individuals$116,400--$116,400
Office Expenses$26,450$39,676-$66,126
Information Technology$30,262$30,262-$60,524
Depreciation Depletion$28,420$28,420-$56,840
Travel$40,511$7,150-$47,661
Advertising$44,383--$44,383
Other Expenses$37,006$38,537-$37,006
Fees for Services Accounting-$33,702-$33,702
All Other Expenses$6,067$23,168-$29,235
Pension Plan Contributions$14,679$1,631-$16,310
Interest$13,921--$13,921
Fees for Services Other-$5,586-$5,586
Fees for Services Legal-$4,100-$4,100
Conferences and Meetings$1,430$252-$1,682
Total Functional Expenses$6,623,379$940,499$28,792$7,592,670

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,632,853
Expenses per Audited Statements$7,592,670
Total Expenses per Form 990$7,592,670
Expenses Not Reported on Form 990$4,040,183
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$127,293
Fundraising Direct Expenses$72,239
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Consignment Sal$26,381$26,381$18,474$7,907
Book Festival$22,721$22,721$18,497$4,224
Total Events$104,057$104,057$68,461$35,596
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$200,595
Other Payable$9
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 Ed D
Title
Vice-pres/sec/CEO
Phone
8142620732
Signed
2018-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Bost
Formed
2003
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
834
Volunteers
257

Preparer

Firm
Kotzan CPA and Associates Pc
Address
334 BUDFIELD ST STE 180, JOHNSTOWN, PA 15904-3345
Preparer
Carolyn S Musselman CPA
Phone
8142694912
Supplemental Narrative

Additional Explanations

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

Locations, which include child care centers, preschool classrooms and before and after school programs. 1,704 children attended these programs in 2017.

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

OTHER PROGRAMS

Form 990, Part XI, Line 9

Direct fundraising event expenses offsetting revenue 72,239 cost of sales offsetting sales revenue 9,768 direct fundraising event expenses offsetting revenue -72,239 cost of sales offsetting sales revenue -9,768

Financial Statement Notes

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

Direct fundraising event expenses offsetting revenue 72,239 cost of sales offsetting sales revenue 9,768

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

Direct fundraising event expenses offsetting revenue 72,239 cost of sales offsetting sales revenue 9,768

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LEARNING LAMP OFFERS HIGH QUALITY, EDUCATIONALLY-FOCUSED CHILD CARE FOR FAMILIES OF ALL INCOME LEVELS. OUR PROGRAMS ARE LICENSED THROUGH THE PENNSYLVANIA DEPARTMENT OF HUMAN SERVICES AND DEPARTMENT OF EDUCATION. THIS ENSURES THEY MEET THE HIGHEST STANDARDS OF HEALTH AND SAFETY. CLASSROOM LESSONS, BEGINNING IN INFANCY, ARE ALIGNED WITH THE PA EARLY LEARNING STANDARDS. RESEARCH-BASED CURRICULUM IS IMPLEMENTED ACROSS ALL AGE GROUPS. FOR PRESCHOOL STUDENTS, CURRICULUM IS FOCUSED ON BUILDING EARLY READING SKILLS. THE LEARNING LAMP IS ACCREDITED THROUGH THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) AND IS A KEYSTONE STAR 4A PROVIDER, THE HIGHEST LEVEL ATTAINABLE IN PENNSYLVANIA'S CONTINUOUS QUALITY IMPROVEMENT MODEL FOR CHILD CARE. THE ORGANIZATION OPERATES 19 LICENSED LOCATIONS, WHICH INCLUDE CHILD CARE CENTERS, PRESCHOOL CLASSROOMS AND BEFORE AND AFTER SCHOOL PROGRAMS. 1,704 CHILDREN ATTENDED THESE PROGRAMS IN 2017.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE SUBSTITUTE TEACHER STAFFING PROGRAM HELPS SCHOOLS ADDRESS A CRITICAL STAFFING NEED BY PROVIDING QUALIFIED, TRAINED SUBSTITUTES TO FILL TEACHER ABSENCES. IN 2017, THIS PROGRAM SERVED 12,176 STUDENTS IN 13 SCHOOL DISTRICTS, CAREER AND TECHNOLOGY CENTERS, AND PRESCHOOLS IN BEDFORD, CAMBRIA AND SOMERSET COUNTIES.
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Document Assets

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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