Civic Intelligence

Delaware County Literacy Council

EIN 23-7423599 • 501(c)3 • Chester, PA

Profile

The delaware county literacy council works with adults who wish to read, write, speak and understand english, helping them to increase their communication skills and to participate more fully in society. The council uses volunteers to ensure that programs are free and accessible to everyone.

2217 Providence AvenueChester, PA 19013

delcoliteracy.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$45,096

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-36%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,024,864

Up $289,456 (+39%) from 2019

Liabilities

Up

$460,948

Up $256,689 (+126%) from 2019

Net Assets

Up

$563,916

Up $32,767 (+6.2%) from 2019

Revenue

Up

$1,448,020

Up $30,703 (+2.2%) from 2019

Expenses

Up

$1,475,345

Up $254,087 (+21%) from 2019

Net Income

Down

-$27,325

Down $223,384 (-114%) from 2019

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $323,187Liabilities 2011: $189,529Net Assets 2011: $133,6582011Assets 2012: $248,144Liabilities 2012: $192,411Net Assets 2012: $55,7332012Assets 2013: $247,961Liabilities 2013: $172,673Net Assets 2013: $75,2882013Assets 2015: $320,188Liabilities 2015: $199,135Net Assets 2015: $121,0532015Assets 2016: $278,274Liabilities 2016: $157,585Net Assets 2016: $120,6892016Assets 2017: $421,354Liabilities 2017: $143,690Net Assets 2017: $277,6642017Assets 2018: $484,129Liabilities 2018: $149,039Net Assets 2018: $335,0902018Assets 2019: $735,408Liabilities 2019: $204,259Net Assets 2019: $531,1492019Assets 2021: $1,024,864Liabilities 2021: $460,948Net Assets 2021: $563,9162021

Highlighted filing

2021

Assets$1,024,864
Liabilities$460,948
Net Assets$563,916

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $636,3382011Expenses 2012: $649,8672012Expenses 2013: $648,5452013Revenue 2015: $731,317Expenses 2015: $695,186Net Income 2015: $36,1312015Revenue 2016: $611,453Expenses 2016: $611,817Net Income 2016: -$3642016Revenue 2017: $778,297Expenses 2017: $621,322Net Income 2017: $156,9752017Revenue 2018: $686,475Expenses 2018: $629,049Net Income 2018: $57,4262018Revenue 2019: $1,417,317Expenses 2019: $1,221,258Net Income 2019: $196,0592019Revenue 2021: $1,448,020Expenses 2021: $1,475,345Net Income 2021: -$27,3252021

Highlighted filing

2021

Revenue$1,448,020
Expenses$1,475,345
Net Income-$27,325

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 19, 2022
Return Version
2020v4.0
Gross Receipts
$1,448,020
Mission and Program Overview

Mission

The delaware county literacy council works with adults who wish to read, write, speak and understand english, helping them to increase their communication skills and to participate more fully in society. The council uses volunteers to ensure that programs are free and accessible to everyone.

The organization works with adults who wish to read, write, speak and understand english, helping them to increase their communication skills and to participate more fully in society. The council uses volunteers to ensure that programs are free and accessible to everyone. During the 2019-2020 program year, the literacy council served 706 adults in delaware county of southeastern pennsylvania. As a result of working with the literacy council, adult students achieved quantitative improvements in their lives including improved basic skills, ged attainment, employment or retained employment, u.s. Citizenship, and post- secondary education enrollment. All adults serviced by the literacy council improve their lives in some way including reading to children, becoming better informed citizens, and becoming engaged in their community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$534,167$491,450▼ $42,717
Land, Buildings, and Equipment, Net$290,692$440,379▲ $149,687
Pledges and Grants Receivable$20,115$73,557▲ $53,442
Accounts Receivable-$19,478-
Total Assets$844,974$1,024,864▲ $179,890
Liabilities
Other Liabilities-$192,200-
Mortgage Notes Payable Secured by Investment Property$110,601$102,634▼ $7,967
Grants Payable$80,075$93,090▲ $13,015
Accounts Payable and Accrued Expenses$63,057$73,024▲ $9,967
Total Liabilities$253,733$460,948▲ $207,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$591,241$563,916▼ $27,325
Total Net Assets Fund Balance$591,241$563,916▼ $27,325
Total Liabilities and Net Assets / Fund Balance$844,974$1,024,864▲ $179,890

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$362,202$126,623$488,825
Equipment$34,596$84,144$118,740
Buildings$33,581$60,919$94,500
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer L StockCo-president
Rick DuranteCo-president
Carol a WeissBoard Member
John a LinderBoard Member
Jonathan KingBoard Member
Joy HuertasBoard Member
Kelly ThorntonBoard Member
Lois SnyderBoard Member
Nichole KistlerBoard Member
Scott LoveBoard Member
Marie Feindt DigiovanniSecretary
Donald GarfinkelTreasurer
Patricia RizzoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,399,231
Program Service Revenue
$0
Investment Income
$1,328
Other Revenue
$47,461
All Other Contributions
$364,768
Change in Net Assets
$-27,325

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table6$13,677Estimated Fair Market Value (FMV)
Other Non Cash Contri Table100$11,502Estimated Fair Market Value (FMV)
Other Non Cash Contri Table80$7,364Invoices From Providers
Total Noncash Contributions186$32,543-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,448,020
Revenue Not Reported on Form 990
$34,280
Total Revenue per Audited Statements
$1,482,300
Total Revenue per Form 990
$1,448,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,188,679
Other Expenses$286,666
Total Fundraising Expense$68,990
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$869,381$79,419$48,263$997,063
Other Employee Benefits$80,611$29,417$3,273$113,301
Fees for Services Accounting$81,612$5,857$4,540$92,009
Payroll Taxes$63,706$11,235$3,374$78,315
Occupancy$28,618$2,662$732$32,012
Information Technology$18,144$3,795$716$22,655
Fees for Services Other$5,902$16,462$193$22,557
Depreciation Depletion$15,964$5,095$913$21,972
Insurance$10,271$2,010$587$12,868
Office Expenses$7,388$3,139$1,520$12,047
Advertising$9,100$1,909-$11,009
Interest$4,160$653$238$5,051
Other Expenses$5,152$13$3,522$3,535
All Other Expenses$325$117-$442
Total Functional Expenses$1,242,302$164,053$68,990$1,475,345

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,509,625
Expenses per Audited Statements$1,475,345
Total Expenses per Form 990$1,475,345
Expenses Not Reported on Form 990$34,280
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,461
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Champion Event$47,461$47,461-$47,461
Total Events$47,461$47,461-$47,461
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program Loan$192,200
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
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

Form 990 is prepared by the independent accountant. The executive director reviews form 990. The executive director distributes the 990 to the board for final review. The board votes on approval of the 990. Board approval is disclosed in the minutes.

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

Annually the executive director ensures that the written conflict of interest policy has been distributed and acknowledged by all staff and board members.

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

The board reviews the compensation of the executive director and votes on changes for her compensation.

Form 990, Page 6, Part VI, Line 19

An individual may request the governing and financial documents via email or letter. A copy of the documents is mailed or given to the requester.

Filing and Contact Details

Filer

Filer Name
Delaware County Literacy Council
EIN
23-7423599
Phone
6108764811
Address
2217 PROVIDENCE AVENUE, CHESTER, PA 19013
Doing Business As
Delaware County Literacy Council

Signing Officer

Name
Patrick Gunnin
Title
Executive Director
Phone
6108764811
Signed
2022-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Gunnin
Formed
1975
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
32
Volunteers
98

Preparer

Firm
Brinker Simpson & Company LLC
Address
940 W SPROUL RD STE 101, SPRINGFIELD, PA 19064-1211
Preparer
Linda a Scafiro CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization works with adults who wish to read, write, speak and understand english, helping them to increase their communication skills and to participate more fully in society. The council uses volunteers to ensure that programs are free and accessible to everyone. During the 2019-2020 program year, the literacy council served 706 adults in delaware county of southeastern pennsylvania. As a result of working with the literacy council, adult students achieved quantitative improvements in their lives including improved basic skills, ged attainment, employment or retained employment, u.s. Citizenship, and post- secondary education enrollment. All adults serviced by the literacy council improve their lives in some way including reading to children, becoming better informed citizens, and becoming engaged in their community.

Financial Statement Notes

Schedule D, Page 3, Part X

The literacy council is a nonprofit organization described in section 501 (c)(3) of the internal revenue code and is exempt from both federal and state income taxes. Management evaluates the literacy council's tax position to determine if they meet the minimum thresholds for financial statement recognition of the benefits of uncertain tax positions taken or expected to be taken in filing tax returns. Recognition of tax benefits of an uncertain tax position is required only when the position is "more likely than not" to be sustained assuming examination by taxing authorities. Management has evaluated the literacy council's tax position taken or expected to be taken for all open periods and has concluded that it has no uncertain tax position as of june 30, 2021. The literacy council is subject to routine audits by taxing jurisdictions. At june 30, 2021, the literacy council's tax returns remain subject to examination for the last three years.

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IRS990/MissionDesc0THE ORGANIZATION WORKS WITH ADULTS WHO WISH TO READ, WRITE, SPEAK AND UNDERSTAND ENGLISH, HELPING THEM TO INCREASE THEIR COMMUNICATION SKILLS AND TO PARTICIPATE MORE FULLY IN SOCIETY. THE COUNCIL USES VOLUNTEERS TO ENSURE THAT PROGRAMS ARE FREE AND ACCESSIBLE TO EVERYONE. DURING THE 2019-2020 PROGRAM YEAR, THE LITERACY COUNCIL SERVED 706 ADULTS IN DELAWARE COUNTY OF SOUTHEASTERN PENNSYLVANIA. AS A RESULT OF WORKING WITH THE LITERACY COUNCIL, ADULT STUDENTS ACHIEVED QUANTITATIVE IMPROVEMENTS IN THEIR LIVES INCLUDING IMPROVED BASIC SKILLS, GED ATTAINMENT, EMPLOYMENT OR RETAINED EMPLOYMENT, U.S. CITIZENSHIP, AND POST- SECONDARY EDUCATION ENROLLMENT. ALL ADULTS SERVICED BY THE LITERACY COUNCIL IMPROVE THEIR LIVES IN SOME WAY INCLUDING READING TO CHILDREN, BECOMING BETTER INFORMED CITIZENS, AND BECOMING ENGAGED IN THEIR COMMUNITY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LITERACY COUNCIL IS A NONPROFIT ORGANIZATION DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM BOTH FEDERAL AND STATE INCOME TAXES. MANAGEMENT EVALUATES THE LITERACY COUNCIL'S TAX POSITION TO DETERMINE IF THEY MEET THE MINIMUM THRESHOLDS FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFITS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FILING TAX RETURNS. RECOGNITION OF TAX BENEFITS OF AN UNCERTAIN TAX POSITION IS REQUIRED ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED ASSUMING EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED THE LITERACY COUNCIL'S TAX POSITION TAKEN OR EXPECTED TO BE TAKEN FOR ALL OPEN PERIODS AND HAS CONCLUDED THAT IT HAS NO UNCERTAIN TAX POSITION AS OF JUNE 30, 2021. THE LITERACY COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. AT JUNE 30, 2021, THE LITERACY COUNCIL'S TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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