Civic Intelligence

Via Foundation Inc

990 • Fiscal year 2023 • EIN 23-2608517

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 22, 2024

336 West Spruce StreetBethlehem, PA 18018

(610) 317-8000

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.29x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

9th percentile

-40%

Higher net margin than 9% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$136,964

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 221.8% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

56th percentile

7.6%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,943,427

Up $418,545 (+7.6%) from 2022

Net Assets

Up

$5,925,495

Up $439,148 (+8.0%) from 2022

Liabilities

Down

$17,932

Down $20,603 (-53%) from 2022

Revenue

Down

$61,743

Down $100,722 (-62%) from 2022

Expenses

Down

$86,595

Down $25,218 (-23%) from 2022

Net Income

Down

-$24,852

Down $75,504 (-149%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,209,396Liabilities 2011: $166,805Net Assets 2011: $2,042,5912011Assets 2012: $2,022,366Liabilities 2012: $10,823Net Assets 2012: $2,011,5432012Assets 2013: $3,312,078Liabilities 2013: $4,357Net Assets 2013: $3,307,7212013Assets 2014: $3,495,430Liabilities 2014: $12,229Net Assets 2014: $3,483,2012014Assets 2015: $3,729,986Liabilities 2015: $6,456Net Assets 2015: $3,723,5302015Assets 2016: $3,912,624Liabilities 2016: $17,521Net Assets 2016: $3,895,1032016Assets 2017: $4,573,949Liabilities 2017: $49,350Net Assets 2017: $4,524,5992017Assets 2018: $4,809,297Liabilities 2018: $93,246Net Assets 2018: $4,716,0512018Assets 2019: $4,988,062Liabilities 2019: $109,287Net Assets 2019: $4,878,7752019Assets 2020: $5,012,758Liabilities 2020: $55,733Net Assets 2020: $4,957,0252020Assets 2021: $6,427,973Liabilities 2021: $18,592Net Assets 2021: $6,409,3812021Assets 2022: $5,524,882Liabilities 2022: $38,535Net Assets 2022: $5,486,3472022Assets 2023: $5,943,427Liabilities 2023: $17,932Net Assets 2023: $5,925,4952023Assets 2024: $7,066,179Liabilities 2024: $7,655Net Assets 2024: $7,058,5242024

Highlighted filing

2023

Assets$5,943,427
Liabilities$17,932
Net Assets$5,925,495

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $173,913Expenses 2011: $141,435Net Income 2011: $32,4782011Revenue 2012: $171,945Expenses 2012: $146,820Net Income 2012: $25,1252012Expenses 2013: $75,5532013Revenue 2014: $191,579Expenses 2014: $165,678Net Income 2014: $25,9012014Revenue 2015: $379,185Expenses 2015: $198,469Net Income 2015: $180,7162015Revenue 2016: $583,364Expenses 2016: $213,447Net Income 2016: $369,9172016Revenue 2017: $580,203Expenses 2017: $266,581Net Income 2017: $313,6222017Revenue 2018: $210,403Expenses 2018: $242,985Net Income 2018: -$32,5822018Revenue 2019: $292,453Expenses 2019: $214,870Net Income 2019: $77,5832019Revenue 2020: $236,199Expenses 2020: $165,053Net Income 2020: $71,1462020Revenue 2021: $1,431,731Expenses 2021: $112,617Net Income 2021: $1,319,1142021Revenue 2022: $162,465Expenses 2022: $111,813Net Income 2022: $50,6522022Revenue 2023: $61,743Expenses 2023: $86,595Net Income 2023: -$24,8522023Revenue 2024: $533,490Expenses 2024: $88,361Net Income 2024: $445,1292024

Highlighted filing

2023

Revenue$61,743
Expenses$86,595
Net Income-$24,852
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 22, 2024
Return Version
2022v5.0
Gross Receipts
$3,046,773
Mission and Program Overview

Mission

The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services offered by Via of the Lehigh Valley. The Via Foundation develops and sustains relationships with community members, business and industry who wish to make a lasting contribution to support services for children and adults with disabilities.

To provide resources to grow and sustain services for people with disabilities offered by Via of the Lehigh Valley.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$4,810,390$5,155,994▲ $345,604
Cash and Non-Interest-Bearing Accounts$34,743$143,496▲ $108,753
Accounts Receivable$13,423$0▼ $13,423
Prepaid Expenses and Deferred Charges$367$0▼ $367
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$5,524,882$5,943,427▲ $418,545
Other Assets Total$665,959$643,937▼ $22,022
Liabilities
Accounts Payable and Accrued Expenses$38,535$17,932▼ $20,603
Total Liabilities$38,535$17,932▼ $20,603
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,952,266$4,425,216▲ $472,950
Net Assets With Donor Restrictions$1,534,081$1,500,279▼ $33,802
Total Net Assets Fund Balance$5,486,347$5,925,495▲ $439,148
Total Liabilities and Net Assets / Fund Balance$5,524,882$5,943,427▲ $418,545

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$4,488$4,488
Other Assets Org$643,397--
Other Securities$832,558--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,124---$5,124
2021$5,124---$5,124
2020$5,124---$5,124
2019$5,124---$5,124
2018$5,124---$5,124
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Lisa WalkiewiczPresident and CEO-$136,964$136,964
Randall LetterhouseFormer CFO-$83,318$83,318
Luke SchaefferCFOPT$74,471$74,471

Board Members and Trustees

NameTitle
Brian CookChair
Chrystal SchardtBoard Member
Eugene LennonBoard Member
Jerry Somersboard Member
Lisa SomersBoard Member
Mary Lisickyboard Member
Vickie Nisbetboard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$68,431
Program Service Revenue
$0
Investment Income
$-6,688
Other Revenue
$0
All Other Contributions
$68,431
Change in Net Assets
$-24,852

Audited Revenue Reconciliation

Revenue per Audited Statements
$41,291
Revenue Not Reported on Financial Statements
$20,452
Revenue Not Reported on Form 990
$464,000
Total Revenue per Audited Statements
$505,291
Total Revenue per Form 990
$61,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,595
Total Fundraising Expense$21,705
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$35,091$19,738$54,829
Fees for Service Investment Mgmnt Fees-$20,452-$20,452
Fees for Services Accounting-$7,650-$7,650
Insurance-$1,367$1,542$2,909
Office Expenses-$180$58$238
Other Expenses-$150$367$150
Total Functional Expenses$0$64,890$21,705$86,595

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$86,595
Expenses per Audited Statements$66,143
Total Expenses per Audited Statements$66,143
Expenses Not Reported on Financial Statements$20,452
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Backup withholding compliance
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, Part VI, Section B, line 11B

The completed audit and 990 will be presented by the auditor to the finance committee. The finance committee will then report to the board. Copies of the audit and 990 will be provided to the board. The board will be asked to approve the audit and the 990. Once approved by the members of the board, the 990 will be signed and submitted.

Form 990, Part VI, Section B, line 12C

Annually, members of the Board of Directors and those new to the board are expected to complete a conflict declaration form which is filed with the board meeting minutes.

Form 990, Part VI, Section B, line 15

Salaries for the compensation of key positions at Via are based upon the "Nonprofit Wage and Benefit Survey", a project of the LaSalle Non-Profit Center at LaSalle University and evaluation of market data and approved by the Board of Directors.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Via Foundation Inc
EIN
23-2608517
Phone
6103178000
Address
336 West Spruce Street, Bethlehem, PA 18018

Signing Officer

Name
Lisa Walkiewicz
Title
President and CEO
Phone
6103178000
Signed
2024-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Walkiewicz
Formed
1999
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Tara L Bender CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Change in Value of Outside Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212.

Form 990 Part XII Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part V, Line 4:

Endowment Income Supports General Operations of the Organization.

Part X, Line 2:

Via Foundation, Inc. is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2023 and 2022. The Organization files Federal Form 990, Return of Organization Exempt from Tax, with the United States Internal Revenue Service.

Part XI, Line 2D - Other Adjustments:

Change in Value of Outstanding Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212.

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IRS990/Desc0The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services offered by Via of the Lehigh Valley. The Via Foundation develops and sustains relationships with community members, business and industry who wish to make a lasting contribution to support service for children and adults with disabilities, Via of the Lehigh Valley is a non-profit agency that provides services for children and adults with disabilities in Lehigh, Northampton, Carbon, Monroe, Bucks and Berks counties. Operating since 1952, Via serves more than 1,200 people every year.Early Intervention therapists offer physical, occupational and speech therapy to children to advance competencies and reach developmental milestones. Programs for young adults focus on networking with peers and gaining vocational skills in preparation for life after graduation. Services for adults help them to prepare for, attain and retain employment to promote independence. Our staff help individuals of all ages gain life skills, develop friendships and learn how to take advantage of all the community has to offer. In addition to providing a variety of high-quality programs, Via also advocates for inclusion and equal access to community activities.
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IRS990/MissionDesc0The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services for people with disabilties offered by Via of the Lehigh Valley. The Via Foundation develops and sustains relationships with community members, business and industry who wish to make a lasting contribution to support services for children and adults with disabilities.
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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0665959
IRS990/OtherAssetsTotalGrp/EOYAmt0643937
IRS990/OtherChangesInNetAssetsAmt079432
IRS990/OtherExpensesGrp/Desc0Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt0367
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0150
IRS990/OtherExpensesGrp/TotalAmt0367
IRS990/OtherExpensesGrp/TotalAmt1150
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0367
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Lisa Walkiewicz
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0127434
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035031
IRS990/PYOtherExpensesAmt0111813
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt050652
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0111813
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0162465
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-24852
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Via Foundation, Inc. meets the 10% public support requirement, and has actually been over 25% in all periods. It is anticipated that the Organization will meet the requirement again in the upcoming year. The mission of Via Foundation, Inc. is to provide resources to grow and sustain services for people with disabilities offered by Via of the Lehigh Valley. As described in the mission, the programming of the organization is for the ultimate benefit of general members of the public with disabilities, through various programs conducted on an ongoing basis by Via of the Lehigh Valley, Inc. Via Foundation, Inc., through shared staff with its related organization, Via of the Lehigh Valley, Inc., has development personnel who actively work to solicit contributions. Additionally, the Organization functions as a public charity in form and substance. Via Foundation, Inc. has a seven-member board of directors, who are unrelated, independent members of the community with diverse backgrounds, skill sets, and perspectives. The Organization operates under by-laws that are in accordance with not-for-profit corporation standards. The Board has regularly scheduled meetings with contemporaneously documented minutes supporting discussions related to the organization, its mission, and fundraising efforts. It is also important to note that the public support is low as a percentage because most of its support comes from investment income from its investments that are being held particularly for the purpose of providing long term support, similar to endowment funds. The funds held in the investment accounts which are generating investment income were previously received by members of the general public, and the sole purpose for holding the funds in investment is to grow the funds in order to provide continued, ongoing support for general public programs as previously described.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt068431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127434
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt098169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079049
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt085088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0458171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0160518
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt078536
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt069808
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt062743
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0446634
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.25370
IRS990ScheduleA/PublicSupportPY170Pct00.31250
IRS990ScheduleA/PublicSupportTotal170Amt0229555
IRS990ScheduleA/SubstantialContributorsTotAmt0228616
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt068431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127434
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt098169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079049
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt085088
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0458171
IRS990ScheduleA/TotalSupportAmt0904805
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05124
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt05124
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05124
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05124
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05124
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05124
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05124
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05124
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05124
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05124
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04488
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04488
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt020452
IRS990ScheduleD/ExpensesSubtotalAmt066143
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt020452
IRS990ScheduleD/InvestmentExpensesNotIncldAmt020452
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0384568
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0540
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1643397
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Accrued Bond Interest
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Estate Receivable
IRS990ScheduleD/OtherRevenueAmt079432
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04323436
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1832558
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Outside Perpetual Trust
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0464000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt020452
IRS990ScheduleD/RevenueSubtotalAmt041291
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Endowment Income Supports General Operations of the Organization.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Via Foundation, Inc. is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2023 and 2022. The Organization files Federal Form 990, Return of Organization Exempt from Tax, with the United States Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Change in Value of Outstanding Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0643937
IRS990ScheduleD/TotalBookValueSecuritiesAmt05155994
IRS990ScheduleD/TotalExpensesPerForm990Amt086595
IRS990ScheduleD/TotalRevenuePerForm990Amt061743
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0505291
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt066143
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The completed audit and 990 will be presented by the auditor to the finance committee. The finance committee will then report to the board. Copies of the audit and 990 will be provided to the board. The board will be asked to approve the audit and the 990. Once approved by the members of the board, the 990 will be signed and submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, members of the Board of Directors and those new to the board are expected to complete a conflict declaration form which is filed with the board meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries for the compensation of key positions at Via are based upon the "Nonprofit Wage and Benefit Survey", a project of the LaSalle Non-Profit Center at LaSalle University and evaluation of market data and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's governing documents, conflict of interest policy and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Change in Value of Outside Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Via of the Lehigh Valley Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231457999
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0To provide leadership, support, and opportunities for people w/ disabilities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A) (VI)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0336 West Spruce Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Bethlehem
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018018
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05524882
IRS990/TotalAssetsEOYAmt05943427
IRS990/TotalAssetsGrp/BOYAmt05524882
IRS990/TotalAssetsGrp/EOYAmt05943427
IRS990/TotalCompGreaterThan150KInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$0.01$7.06$0.53$0.09$0.45
2023Detailed filing. Detailed filing data is available for this year.$5.94$0.02$5.93$0.06$0.09$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.52$0.04$5.49$0.16$0.11$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$0.02$6.41$1.43$0.11$1.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$0.06$4.96$0.24$0.17$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.11$4.88$0.29$0.21$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.81$0.09$4.72$0.21$0.24$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.05$4.52$0.58$0.27$0.31
2016Detailed filing. Detailed filing data is available for this year.$3.91$0.02$3.90$0.58$0.21$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.73$0.01$3.72$0.38$0.20$0.18
2014Detailed filing. Detailed filing data is available for this year.$3.50$0.01$3.48$0.19$0.17$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.00$3.31$0.08
2012Summary only. Only limited summary data is available for this year.$2.02$0.01$2.01$0.17$0.15$0.03
2011Summary only. Only limited summary data is available for this year.$2.21$0.17$2.04$0.17$0.14$0.03