Civic Intelligence

The Learning Lamp Inc

990 • Fiscal year 2019 • EIN 20-0306745

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 08, 2020

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

71st percentile

0.40x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

39th percentile

0.10x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

56th percentile

4.9%

Higher net margin than 56% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

46th percentile

$112,808

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

91st percentile

38%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,452,740

Up $671,748 (+38%) from 2018

Net Assets

Up

$1,461,326

Up $476,888 (+48%) from 2018

Liabilities

Up

$991,414

Up $194,860 (+24%) from 2018

Revenue

Up

$9,812,710

Up $1,108,053 (+13%) from 2018

Expenses

Up

$9,335,822

Up $780,097 (+9.1%) from 2018

Net Income

Up

$476,888

Up $327,956 (+220%) from 2018

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

2019

Assets$2,452,740
Liabilities$991,414
Net Assets$1,461,326

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

2019

Revenue$9,812,710
Expenses$9,335,822
Net Income$476,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 8, 2020
Return Version
2019v5.0
Gross Receipts
$9,864,831
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
Accounts Receivable$742,554$926,933▲ $184,379
Cash and Non-Interest-Bearing Accounts$269,787$752,299▲ $482,512
Land, Buildings, and Equipment, Net$633,222$654,370▲ $21,148
Savings and Temporary Cash Investments$85,940$86,052▲ $112
Prepaid Expenses and Deferred Charges$45,791$29,388▼ $16,403
Total Assets$1,780,992$2,452,740▲ $671,748
Other Assets Total$3,698$3,698→ $0
Liabilities
Accounts Payable and Accrued Expenses$301,851$388,721▲ $86,870
Deferred Revenue$168,109$309,206▲ $141,097
Mortgage Notes Payable Secured by Investment Property$326,594$293,487▼ $33,107
Total Liabilities$796,554$991,414▲ $194,860
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$896,437$1,350,801▲ $454,364
Net Assets With Donor Restrictions$88,001$110,525▲ $22,524
Total Net Assets Fund Balance$984,438$1,461,326▲ $476,888
Total Liabilities and Net Assets / Fund Balance$1,780,992$2,452,740▲ $671,748

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$484,826$100,324-
Other Land Buildings$25,939$184,866-
Land$18,000--
Equipment$29,121$312,582-
Leasehold Improvements$96,484$114,040-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah S Spangler Ed DVice-pres/seFT$106,658$6,150$112,808
Kimberly SmithDirector ofFT$76,257$14,462$90,719

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,048,047
Program Service Revenue
$8,723,695
Investment Income
$112
Other Revenue
$40,856
All Other Contributions
$297,601
Change in Net Assets
$476,888

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,812,710
Revenue Not Reported on Form 990
$5,903,664
Total Revenue per Audited Statements
$15,716,374
Total Revenue per Form 990
$9,812,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,825,127
Other Expenses$1,394,216
Grants and Similar Amounts Paid$116,479
Total Fundraising Expense$38,110
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,241,587$627,621$20,924$6,890,132
Payroll Taxes$476,976$52,997$2,708$532,681
Occupancy$167,297$36,134-$203,431
Other Employee Benefits$103,030$91,315-$194,345
Insurance$130,280$55,835-$186,115
Current Officers, Directors, Trustees, and Key Employees$93,003$75,434$14,478$182,915
Information Technology$59,337$59,337-$118,674
Grants to Domestic Individuals$116,479--$116,479
Travel$76,383$4,020-$80,403
Office Expenses$23,302$34,953-$58,255
Fees for Services Accounting-$54,649-$54,649
Other Expenses$2,040$51,489-$53,529
Depreciation Depletion$22,447$22,446-$44,893
Advertising$35,995$1,894-$37,889
All Other Expenses$24,479$5,087-$29,566
Pension Plan Contributions$18,790$6,264-$25,054
Interest$15,298--$15,298
Conferences and Meetings$3,047$160-$3,207
Fees for Services Legal$374$2,120-$2,494
Total Functional Expenses$8,080,920$1,216,792$38,110$9,335,822

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,239,486
Expenses per Audited Statements$9,335,822
Total Expenses per Form 990$9,335,822
Expenses Not Reported on Form 990$5,903,664
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$92,977
Fundraising Direct Expenses$52,121
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Consignment Sal$43,217$43,217$21,460$21,757
Claysburg Strom$16,023$16,023$9,833$6,190
Total Events$92,977$92,977$52,121$40,856
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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 finance committee review and approve the draft 990 prior to issuance. After the 990 is finalized and submitted, copies are made available to all board members through the organization's board portal.

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
2020-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Bost
Formed
2003
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
995
Volunteers
220

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

The learning lamp offers high quality, educationally-focused child care for families of all income levels. Our programs are licensed through the pa 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. 1,614 children attended these programs in 2019.

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

OTHER PROGRAMS

Form 990, Part XI, Line 9

Direct fundraising event expenses offsetting revenue 52,121 direct fundraising event expenses offsetting revenue -52,121

Financial Statement Notes

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

Direct fundraising event expenses offsetting revenue 52,121

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

Direct fundraising event expenses offsetting revenue 52,121

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-PRES/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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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 PA 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. 1,614 CHILDREN ATTENDED THESE PROGRAMS IN 2019.
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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 2019, THIS PROGRAM SERVED 16,462 STUDENTS IN 17 SCHOOL DISTRICTS, CAREER AND TECHNOLOGY CENTERS, AND PRESCHOOLS IN BEDFORD, CAMBRIA AND SOMERSET COUNTIES.
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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