Civic Intelligence

Red Lion Area Educational Foundation

990 • Fiscal year 2016 • EIN 23-2851584

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

696 Delta RoadRed Lion, PA 17356-9185

(717) 244-4518

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.3%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

30th percentile

-5.1%

Faster revenue growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,637,971

Down $5,545 (-0.3%) from 2015

Net Assets

Down

$1,637,971

Down $5,545 (-0.3%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$83,670

Down $4,523 (-5.1%) from 2015

Expenses

Down

$89,215

Down $10,138 (-10%) from 2015

Net Income

Up

-$5,545

Up $5,615 (+50%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $974,864Liabilities 2010: $0Net Assets 2010: $974,8642010Assets 2011: $1,282,922Liabilities 2011: $0Net Assets 2011: $1,282,9222011Assets 2012: $1,356,529Liabilities 2012: $0Net Assets 2012: $1,356,5292012Assets 2013: $1,475,110Liabilities 2013: $0Net Assets 2013: $1,475,1102013Assets 2014: $1,654,676Liabilities 2014: $0Net Assets 2014: $1,654,6762014Assets 2015: $1,643,516Liabilities 2015: $0Net Assets 2015: $1,643,5162015Assets 2016: $1,637,971Liabilities 2016: $0Net Assets 2016: $1,637,9712016Assets 2017: $1,784,923Liabilities 2017: $0Net Assets 2017: $1,784,9232017Assets 2018: $1,931,048Liabilities 2018: $0Net Assets 2018: $1,931,0482018Assets 2019: $2,018,479Liabilities 2019: $0Net Assets 2019: $2,018,4792019Assets 2020: $2,170,976Liabilities 2020: $0Net Assets 2020: $2,170,9762020Assets 2021: $2,608,195Liabilities 2021: $0Net Assets 2021: $2,608,1952021Assets 2022: $2,251,683Liabilities 2022: $0Net Assets 2022: $2,251,6832022Assets 2023: $2,449,478Liabilities 2023: $0Net Assets 2023: $2,449,4782023Assets 2024: $2,706,256Liabilities 2024: $0Net Assets 2024: $2,706,2562024Assets 2025: $2,936,333Liabilities 2025: $0Net Assets 2025: $2,936,3332025

Highlighted filing

2016

Assets$1,637,971
Liabilities$0
Net Assets$1,637,971

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $39,5322010Revenue 2011: $360,407Expenses 2011: $52,349Net Income 2011: $308,0582011Expenses 2012: $78,5662012Expenses 2013: $115,4622013Revenue 2014: $282,270Expenses 2014: $102,704Net Income 2014: $179,5662014Revenue 2015: $88,193Expenses 2015: $99,353Net Income 2015: -$11,1602015Revenue 2016: $83,670Expenses 2016: $89,215Net Income 2016: -$5,5452016Revenue 2017: $159,780Expenses 2017: $107,051Net Income 2017: $52,7292017Revenue 2018: $141,400Expenses 2018: $95,451Net Income 2018: $45,9492018Revenue 2019: $106,655Expenses 2019: $74,392Net Income 2019: $32,2632019Revenue 2020: $240,800Expenses 2020: $92,228Net Income 2020: $148,5722020Revenue 2021: $162,941Expenses 2021: $189,692Net Income 2021: -$26,7512021Revenue 2022: $119,111Expenses 2022: $106,022Net Income 2022: $13,0892022Revenue 2023: $88,703Expenses 2023: $113,900Net Income 2023: -$25,1972023Revenue 2024: $127,007Expenses 2024: $179,064Net Income 2024: -$52,0572024Revenue 2025: $104,926Expenses 2025: $109,634Net Income 2025: -$4,7082025

Highlighted filing

2016

Revenue$83,670
Expenses$89,215
Net Income-$5,545
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$83,670
Mission and Program Overview

Mission

The board of directors of the red lion area educational foundation accepts the responsibility and accountability of stewardship towards managing all donations provided to the foundation. We consider it an honor to have the opportunity to serve on the foundation board, serve our community, and provide service to the students, teachers, and administration of the red lion area school district.

SUPPORT EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,579,065$1,629,542▲ $50,477
Other Notes and Loans Receivable, Net-$5,940-
Savings and Temporary Cash Investments$64,451$2,489▼ $61,962
Total Assets$1,643,516$1,637,971▼ $5,545
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$819,384$799,292▼ $20,092
Temporarily Rstr Net Assets$724,132$738,679▲ $14,547
Permanently Rstr Net Assets$100,000$100,000→ $0
Total Net Assets Fund Balance$1,643,516$1,637,971▼ $5,545
Total Liabilities and Net Assets / Fund Balance$1,643,516$1,637,971▼ $5,545

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$100,000----
2014$100,000----
2013$100,000----
2012$100,000----
2011$100,000----
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael SmeltzerPresident
Bradley KlineDirector
Cindy HerbertDirector
David SprenkleDirector
Donald DimoffDirector
Dr Scott DeisleyDirector
Jeff TaylorDirector
Lori BakerDirector
Mark WheelerDirector
Pamela KocmanDirector
Ronald FitzkeeDirector
Ryan McclearyDirector
Scott MichaelDirector
Tu DamDirector
Linda SmithSecretary
James ClarkTreasurer
Dr Franklin HerronVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$54,949
Program Service Revenue
$0
Investment Income
$28,721
Other Revenue
$0
All Other Contributions
$54,949
Change in Net Assets
$-5,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$67,300
Other Expenses$21,915
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$67,300--$67,300
Fees for Services Accounting-$6,000-$6,000
Other Expenses$1,281$10,966-$1,281
Total Functional Expenses$72,249$16,966$0$89,215
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 9

Michael smeltzer 1295 golden way york, pa 17402 linda smith 673 w broadway red lion, pa 17356 james clark 1019 woodridge rd red lion, pa 17356 tu dam 922 castle pond drive york, pa 17402 bradley kline 2721 heather drive york, pa 17402 dr franklin herron 6541 leader drive jacobus, pa 17407 david sprenkle 870 kendal rd red lion, pa 17356 jeff taylor 973 castle pond dr york, pa 17402 ryan mccleary 133 e prospect st red lion, pa 17356 ronald fitzkee 738 e main street dallastown, pa 17313 pamela kocman 270 manor road red lion, pa 17356 donald dimoff 511 crestwood drive red lion, pa 17356 scott michael 215 wynshire lane red lion, pa 17356 lori baker 938 castle pond drive york, pa 17402 cindy herbert 4180 delta rd airville, pa 17302 mark wheeler 2008 parkview drive red lion, pa 17356

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

Manager and treasurer review prepared 990

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Red Lion Area Educational
EIN
23-2851584
Phone
7172444518
Address
696 DELTA ROAD, RED LION, PA 17356-9185

Signing Officer

Name
James Clark
Title
Treasurer
Phone
7172444518
Signed
2017-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Smeltzer
Formed
1997
Legal Domicile
Pa
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
17

Preparer

Firm
King & Associates CPA Pc
Address
130 E MAIN ST, DALLASTOWN, PA 17313-2208
Preparer
Marc J Keller CPA
Phone
7172461627
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Investment earnings held separatley, temporarily restricted until used to provide dental services.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGER AND TREASURER REVIEW PREPARED 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
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IRS990/USAddress/ZIPCd017402
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES CLARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07172444518
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RED LION AREA EDUCATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0REDL
ReturnHeader/Filer/EIN0232851584
ReturnHeader/Filer/PhoneNum07172444518
ReturnHeader/Filer/USAddress/AddressLine1Txt0696 DELTA ROAD
ReturnHeader/Filer/USAddress/CityNm0RED LION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0173569185
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204120894
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KING & ASSOCIATES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALLASTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
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ReturnHeader/PreparerPersonGrp/PhoneNum07172461627
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-15

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$0.10$0.11$0.00
2024Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.13$0.18$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.09$0.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.12$0.11$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.16$0.19$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.24$0.09$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$0.11$0.07$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.14$0.10$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$0.16$0.11$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.08$0.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.09$0.10$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.28$0.10$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$0.08
2011Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.36$0.05$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.04