Civic Intelligence

Landis Valley Associates

EIN 23-1573202 • 501(c)3 • Lancaster, PA

Profile

The landis valley associates supports the landis valley village and farm museum, a living history museum which collects, preserves, and interprets the history and material culture of the pennsylvania germans of the period 1740-1940.

2451 Kissel Hill RdLancaster, PA 17601-4809

www.landisvalleymuseum.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.63x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.55x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$375,060

Up $41,710 (+13%) from 2023

Liabilities

Up

$234,688

Up $123,317 (+111%) from 2023

Net Assets

Down

$140,372

Down $81,607 (-37%) from 2023

Revenue

Down

$429,790

Down $3,453 (-0.8%) from 2023

Expenses

Up

$514,359

Up $74,745 (+17%) from 2023

Net Income

Down

-$84,569

Down $78,198 (-1227%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $289,093Liabilities 2011: $89,394Net Assets 2011: $199,6992011Assets 2012: $394,268Liabilities 2012: $129,641Net Assets 2012: $264,6272012Assets 2013: $397,871Liabilities 2013: $102,295Net Assets 2013: $295,5762013Assets 2014: $426,572Liabilities 2014: $123,981Net Assets 2014: $302,5912014Assets 2015: $378,762Liabilities 2015: $111,538Net Assets 2015: $267,2242015Assets 2016: $366,335Liabilities 2016: $149,106Net Assets 2016: $217,2292016Assets 2017: $285,688Liabilities 2017: $160,269Net Assets 2017: $125,4192017Assets 2018: $342,200Liabilities 2018: $106,227Net Assets 2018: $235,9732018Assets 2019: $348,569Liabilities 2019: $80,781Net Assets 2019: $267,7882019Assets 2020: $235,493Liabilities 2020: $148,927Net Assets 2020: $86,5662020Assets 2021: $296,205Liabilities 2021: $131,175Net Assets 2021: $165,0302021Assets 2022: $395,381Liabilities 2022: $169,190Net Assets 2022: $226,1912022Assets 2023: $333,350Liabilities 2023: $111,371Net Assets 2023: $221,9792023Assets 2024: $375,060Liabilities 2024: $234,688Net Assets 2024: $140,3722024

Highlighted filing

2024

Assets$375,060
Liabilities$234,688
Net Assets$140,372

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $533,074Expenses 2011: $501,280Net Income 2011: $31,7942011Revenue 2012: $670,991Expenses 2012: $606,063Net Income 2012: $64,9282012Expenses 2013: $653,6112013Revenue 2014: $665,707Expenses 2014: $658,692Net Income 2014: $7,0152014Revenue 2015: $693,710Expenses 2015: $729,077Net Income 2015: -$35,3672015Revenue 2016: $680,110Expenses 2016: $730,105Net Income 2016: -$49,9952016Revenue 2017: $630,708Expenses 2017: $725,098Net Income 2017: -$94,3902017Revenue 2018: $728,335Expenses 2018: $617,006Net Income 2018: $111,3292018Revenue 2019: $624,939Expenses 2019: $593,574Net Income 2019: $31,3652019Revenue 2020: $312,501Expenses 2020: $493,277Net Income 2020: -$180,7762020Revenue 2021: $292,331Expenses 2021: $198,868Net Income 2021: $93,4632021Revenue 2022: $452,896Expenses 2022: $388,055Net Income 2022: $64,8412022Revenue 2023: $433,243Expenses 2023: $439,614Net Income 2023: -$6,3712023Revenue 2024: $429,790Expenses 2024: $514,359Net Income 2024: -$84,5692024

Highlighted filing

2024

Revenue$429,790
Expenses$514,359
Net Income-$84,569

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$2.35$1.40$4.30$5.14$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$1.11$2.22$4.33$4.40$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$1.69$2.26$4.53$3.88$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$1.31$1.65$2.92$1.99$0.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$1.49$0.87$3.13$4.93$1.81
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.81$2.68$6.25$5.94$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$1.06$2.36$7.28$6.17$1.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$1.60$1.25$6.31$7.25$0.94
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$1.49$2.17$6.80$7.30$0.50
2015Detailed filing. Detailed filing data is available for this year.$3.79$1.12$2.67$6.94$7.29$0.35
2014Detailed filing. Detailed filing data is available for this year.$4.27$1.24$3.03$6.66$6.59$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$1.02$2.96$6.54
2012Summary only. Only limited summary data is available for this year.$3.94$1.30$2.65$6.71$6.06$0.65
2011Summary only. Only limited summary data is available for this year.$2.89$0.89$2.00$5.33$5.01$0.32
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 3, 2019
Return Version
2018v3.1
Gross Receipts
$766,280
Mission and Program Overview

Mission

Landis valley associates supports the landis valley village and farm museum, a living history museum which collects, preserves, and interprets the history and material culture of the pennsylvania germans of the period 1740-1940.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,364$165,830▲ $8,466
Accounts Receivable$73,923$82,444▲ $8,521
Inventories for Sale or Use$51,767$45,944▼ $5,823
Savings and Temporary Cash Investments$20,586$20,793▲ $207
Land, Buildings, and Equipment, Net$9,679$6,380▼ $3,299
Prepaid Expenses and Deferred Charges$7,938$5,785▼ $2,153
Total Assets$342,200$348,569▲ $6,369
Other Assets Total$20,943$21,393▲ $450
Liabilities
Accounts Payable and Accrued Expenses$54,354$48,222▼ $6,132
Deferred Revenue$45,698$28,892▼ $16,806
Mortgage Notes Payable Secured by Investment Property$6,175$3,667▼ $2,508
Total Liabilities$106,227$80,781▼ $25,446
Net Assets / Fund Balance
Unrestricted Net Assets$201,298$214,034▲ $12,736
Temporarily Rstr Net Assets$13,732$32,360▲ $18,628
Permanently Rstr Net Assets$20,943$21,394▲ $451
Total Net Assets Fund Balance$235,973$267,788▲ $31,815
Total Liabilities and Net Assets / Fund Balance$342,200$348,569▲ $6,369

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,510$40,766$45,276
Leasehold Improvements$1,870$13,977$15,847
Other Assets Org$21,393--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$41,503-▲ $450-$41,953
2017$42,745-▼ $1,242-$41,503
2016$42,732$70▲ $85-$42,745
2015$42,640-▲ $92-$42,732
2014$42,562-▲ $78-$42,640
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve PetersenPresident
Allen TateBoard Member
Amanda HallBoard Member
Barbara WeaverBoard Member
Daniel GaglianoBoard Member
James WalkoBoard Member
Jason JacobsBoard Member
Megan RhenBoard Member
Reilly NoetzelBoard Member
Richard WilsonBoard Member
Rick BrouseBoard Member
Wanda Snyder WhareBoard Member
Angela DuckerSecretary
Daniel ChodanTreasurer
Brandon HarterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$55,234
Program Service Revenue
$445,626
Investment Income
$0
Other Revenue
$124,079
All Other Contributions
$55,234
Change in Net Assets
$31,365

Audited Revenue Reconciliation

Revenue per Audited Statements
$624,939
Revenue Not Reported on Form 990
$168,701
Total Revenue per Audited Statements
$793,640
Total Revenue per Form 990
$624,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$372,633
Other Expenses$220,941
Total Fundraising Expense$6,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$214,074$102,704-$316,778
Office Expenses$22,099$8,443$967$31,509
Payroll Taxes$20,233$10,318-$30,551
Other Employee Benefits$17,100$8,204-$25,304
All Other Expenses$18,131$5,729-$23,860
Advertising$8,223$4,853$5,959$19,035
Fees for Services Accounting-$14,296-$14,296
Other Expenses$9,308$18,303-$9,308
Insurance$4,546$2,181-$6,727
Travel$2,361--$2,361
Depreciation Depletion$400$400-$800
Total Functional Expenses$379,526$207,122$6,926$593,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$761,825
Expenses per Audited Statements$593,574
Total Expenses per Form 990$593,574
Expenses Not Reported on Form 990$168,251
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,967
Fundraising Direct Expenses$2,530
Professional Fundraising Fees$0
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 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
No
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

Tax return and letter from cpa firm preparing form 990 are sent to and reviewed by an officer of the organization.

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

The conflict of interest policy requires annual attestations and is continuously monitored for non-compliance.

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

Compensation for key employees of the organization is determined by the personnel committee with input from finance or executive committee members as required. The personnel committee performs annual reviews of key employees and recommends compensation based on performance.

Form 990, Page 6, Part VI, Line 19

The governing documents of the landis valley associates are available upon request.

Filing and Contact Details

Filer

Filer Name
Landis Valley Associates
EIN
23-1573202
Phone
7175690401
Address
2451 KISSEL HILL RD, LANCASTER, PA 17601-4809

Signing Officer

Name
Daniel Chodan
Title
Treasurer
Phone
7175690401
Signed
2019-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Petersen
Formed
1959
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
54
Volunteers
302

Preparer

Firm
Simon Lever LLC
Address
147 W AIRPORT RD, LITITZ, PA 17543
Preparer
Kimberly D Lyons
Phone
7175697081
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Landis valley associates supports the landis valley village and farm museum, a living history museum which collects, preserves, and interprets the history and material culture of the pennsylvania germans of the period 1740-1940.

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

The lva funds the farm program at the landis valley village and farm museum which includes keeping and propagating various breeds of historic livestock such as draft horses, oxen, sheep, pigs and fowl. The museum demonstrates plowing and working fields with the draft animals and provides horse-drawn wagon rides for visitors and school students throughout the year. The staff also conducts classes in draft horse driving for the public. The farm program also includes the "heirloom seed project" which involves planting and harvesting seeds of non-hybridized heirloom varieties of vegetables, herbs, flowers and small grains. The museum maintains period gardens and fields as part of the museum experience and sells the harvested seeds to the public and to other museums. The museum also produces for publication pamphlets and books relating to the farming program and the history of pennsylvania german gardens and farming practices.

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

The lva sponsors the institute for rural life in june ("summer institute") and in february ("winter institute"). The "institutes" consist of a several day teaching and learning experience for adults who participate in classes to learn historic trades, crafts and domestic activities (such as cooking on an open hearth); hearing talks and lectures by noted historians; and taking field trips of a historic and experiential nature. "institute" is a long standing tradition at landis valley which keeps alive many traditions of the pennsylvania germans in lancaster county.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of endowment funds is to support future program expenses.

Schedule D, Page 3, Part X

The organization recognizes a liability for uncertain tax positions when it is determined that it is more likely than not that the tax position taken will not be sustained upon examination by the internal revenue service, including resolution of appeals or litigation on the basis of the technical merits of the position. The organization has not recognized any liabilities for uncertain tax positions at june 30, 2019. The organization reports accrued interest and penalties related to underpaid taxes associated with its tax positions as interest expense and penalties expense, respectively. There were no interest or penalties related to unrecognized tax benefits for the year ended june 30, 2019.

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

Expenses allocated to the museum store 64,531 facility rental expenses 5,698 museum store cogs 68,581 auction expenses 2,530

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

Expenses allocated to the museum store 64,531 facility rental expenses 5,698 museum store cogs 68,581 auction expenses 2,530

Raw XML AppendixShowing 400 of 543 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0LANDIS VALLEY ASSOCIATES SUPPORTS THE LANDIS VALLEY VILLAGE AND FARM MUSEUM, A LIVING HISTORY MUSEUM WHICH COLLECTS, PRESERVES, AND INTERPRETS THE HISTORY AND MATERIAL CULTURE OF THE PENNSYLVANIA GERMANS OF THE PERIOD 1740-1940.
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IRS990/PrincipalOfficerNm0STEVE PETERSEN
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LVA PROVIDES CRAFTS PEOPLE AND INTERPRETERS TO MAN THE HISTORIC AND EXHIBITION BUILDINGS AT THE LANDIS VALLEY VILLAGE AND FARM MUSEUM WHICH IS ONE OF THE LARGEST OPEN AIR MUSEUMS IN THE NORTHEAST. THE MUSEUM CONSISTS OF 100 ACRES AND 50 STRUCTURES WHICH INCLUDE HISTORIC STRUCTURES FROM THE 19TH CENTURY. CRAFTS PEOPLE AND INTERPRETERS MAN THE MUSEUM SIX DAYS PER WEEK FROM MARCH THROUGH OCTOBER; OTHER FORMS OF INTERPRETATION ARE UTILIZED FIVE DAYS PER WEEK FROM NOVEMBER THROUGH FEBRUARY. THE LVA ALSO PROVIDES OTHER INTERPRETIVE AND MUSEUM SUPPORT INCLUDING HELPING TO FUND CHANGING EXHIBITS, UPGRADING LABELS AND GRAPHICS IN EXHIBIT GALLERIES AND FUNDING REPRODUCTION GARB AND COSTUMING.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE LVA FUNDS THE FARM PROGRAM AT THE LANDIS VALLEY VILLAGE AND FARM MUSEUM WHICH INCLUDES KEEPING AND PROPAGATING VARIOUS BREEDS OF HISTORIC LIVESTOCK SUCH AS DRAFT HORSES, OXEN, SHEEP, PIGS AND FOWL. THE MUSEUM DEMONSTRATES PLOWING AND WORKING FIELDS WITH THE DRAFT ANIMALS AND PROVIDES HORSE-DRAWN WAGON RIDES FOR VISITORS AND SCHOOL STUDENTS THROUGHOUT THE YEAR. THE STAFF ALSO CONDUCTS CLASSES IN DRAFT HORSE DRIVING FOR THE PUBLIC. THE FARM PROGRAM ALSO INCLUDES THE "HEIRLOOM SEED PROJECT" WHICH INVOLVES PLANTING AND HARVESTING SEEDS OF NON-HYBRIDIZED HEIRLOOM VARIETIES OF VEGETABLES, HERBS, FLOWERS AND SMALL GRAINS. THE MUSEUM MAINTAINS PERIOD GARDENS AND FIELDS AS PART OF THE MUSEUM EXPERIENCE AND SELLS THE HARVESTED SEEDS TO THE PUBLIC AND TO OTHER MUSEUMS. THE MUSEUM ALSO PRODUCES FOR PUBLICATION PAMPHLETS AND BOOKS RELATING TO THE FARMING PROGRAM AND THE HISTORY OF PENNSYLVANIA GERMAN GARDENS AND FARMING PRACTICES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE LVA SPONSORS THE INSTITUTE FOR RURAL LIFE IN JUNE ("SUMMER INSTITUTE") AND IN FEBRUARY ("WINTER INSTITUTE"). THE "INSTITUTES" CONSIST OF A SEVERAL DAY TEACHING AND LEARNING EXPERIENCE FOR ADULTS WHO PARTICIPATE IN CLASSES TO LEARN HISTORIC TRADES, CRAFTS AND DOMESTIC ACTIVITIES (SUCH AS COOKING ON AN OPEN HEARTH); HEARING TALKS AND LECTURES BY NOTED HISTORIANS; AND TAKING FIELD TRIPS OF A HISTORIC AND EXPERIENTIAL NATURE. "INSTITUTE" IS A LONG STANDING TRADITION AT LANDIS VALLEY WHICH KEEPS ALIVE MANY TRADITIONS OF THE PENNSYLVANIA GERMANS IN LANCASTER COUNTY.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0COMMONWEALTH OF PA IS A GOVERNMENTAL UNIT AND IS NOT REQUIRED TO HAVE AN IRS DETERMINATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1LANDIS VALLEY ASSOCIATES MAINTAINS AN ANNUAL LICENSE AGREEMENT WITH THE COMMONWEALTH.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2LANDIS VALLEY ASSOCIATES MAINTAINS AND OPERATES THE FARM AND MUSEUM FOR THE COMMONWEALTH OF PA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 1C
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