Civic Intelligence

Lemoyne Community Center

EIN 25-1215468 • 501(c)3 • Washington, PA

Pub. 78 Eligible990-N Coverage

Profile

The lemoyne community center's mission is developing, shaping, defining, and stabilizing its community with education, arts, health, and recreational programs. The center was established in 1956 as a successor to work that began in the early twentieth century by robert forrest, thomas fitch, neighborhood house association, pearle harris and many others.

200 N Forrest Ave PO Box 1241Washington, PA 15301

www.lemoynecommunitycenter.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.14x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

28th percentile

-5.6%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

65th percentile

$65,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

34th percentile

-1.1%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,243,632

Up $49,754 (+4.2%) from 2023

Liabilities

Up

$168,388

Up $75,164 (+81%) from 2023

Net Assets

Down

$1,075,244

Down $25,410 (-2.3%) from 2023

Revenue

Up

$748,356

Up $22,442 (+3.1%) from 2023

Expenses

Down

$790,019

Down $20,703 (-2.6%) from 2023

Net Income

Up

-$41,663

Up $43,145 (+51%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $218,108Liabilities 2010: $6,768Net Assets 2010: $211,3402010Assets 2011: $1,025,702Liabilities 2011: $57,506Net Assets 2011: $968,1962011Assets 2012: $1,075,285Liabilities 2012: $41,429Net Assets 2012: $1,033,8562012Assets 2013: $898,290Liabilities 2013: $35,551Net Assets 2013: $862,7392013Assets 2014: $841,842Liabilities 2014: $21,810Net Assets 2014: $820,0322014Assets 2015: $864,126Liabilities 2015: $17,819Net Assets 2015: $846,3072015Assets 2016: $862,132Liabilities 2016: $0Net Assets 2016: $862,1322016Assets 2017: $834,061Liabilities 2017: $0Net Assets 2017: $834,0612017Assets 2018: $790,224Liabilities 2018: $9,405Net Assets 2018: $780,8192018Assets 2019: $976,501Liabilities 2019: $61,584Net Assets 2019: $914,9172019Assets 2020: $1,293,997Liabilities 2020: $95,643Net Assets 2020: $1,198,3542020Assets 2021: $1,364,981Liabilities 2021: $10,116Net Assets 2021: $1,354,8652021Assets 2022: $1,272,354Liabilities 2022: $99,431Net Assets 2022: $1,172,9232022Assets 2023: $1,193,878Liabilities 2023: $93,224Net Assets 2023: $1,100,6542023Assets 2024: $1,243,632Liabilities 2024: $168,388Net Assets 2024: $1,075,2442024

Highlighted filing

2024

Assets$1,243,632
Liabilities$168,388
Net Assets$1,075,244

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $139,523Expenses 2010: $122,995Net Income 2010: $16,5282010Expenses 2011: $279,9212011Expenses 2012: $357,9912012Revenue 2013: $254,515Expenses 2013: $310,567Net Income 2013: -$56,0522013Revenue 2014: $279,810Expenses 2014: $322,517Net Income 2014: -$42,7072014Revenue 2015: $387,118Expenses 2015: $360,843Net Income 2015: $26,2752015Revenue 2016: $401,345Expenses 2016: $394,042Net Income 2016: $7,3032016Revenue 2017: $395,974Expenses 2017: $424,045Net Income 2017: -$28,0712017Revenue 2018: $491,457Expenses 2018: $544,699Net Income 2018: -$53,2422018Revenue 2019: $514,142Expenses 2019: $576,442Net Income 2019: -$62,3002019Revenue 2020: $691,065Expenses 2020: $407,628Net Income 2020: $283,4372020Revenue 2021: $566,213Expenses 2021: $409,702Net Income 2021: $156,5112021Revenue 2022: $548,511Expenses 2022: $704,595Net Income 2022: -$156,0842022Revenue 2023: $725,914Expenses 2023: $810,722Net Income 2023: -$84,8082023Revenue 2024: $748,356Expenses 2024: $790,019Net Income 2024: -$41,6632024

Highlighted filing

2024

Revenue$748,356
Expenses$790,019
Net Income-$41,663

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.17$1.08$0.75$0.79$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.09$1.10$0.73$0.81$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.10$1.17$0.55$0.70$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.57$0.41$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.10$1.20$0.69$0.41$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.91$0.51$0.58$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.49$0.54$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.40$0.42$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.40$0.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.85$0.39$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.02$0.82$0.28$0.32$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.86$0.25$0.31$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.04$1.03$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.06$0.97$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.14$0.12$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 8, 2025
Return Version
2024v5.0
Gross Receipts
$755,628
Mission and Program Overview

Mission

The lemoyne community center's mission is developing, shaping, defining, and stabilizing its community with education, arts, health, and recreational programs. The center was established in 1956 as a successor to work that began in the early twentieth century by robert forrest, thomas fitch, neighborhood house association, pearle harris and many others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,018,879$1,026,049▲ $7,170
Investments in Publicly Traded Securities$133,408$143,859▲ $10,451
Cash and Non-Interest-Bearing Accounts$35,970$66,955▲ $30,985
Prepaid Expenses and Deferred Charges$4,562$5,214▲ $652
Total Assets$1,193,878$1,243,632▲ $49,754
Other Assets Total$1,059$1,555▲ $496
Liabilities
Other Liabilities$68,600$139,100▲ $70,500
Accounts Payable and Accrued Expenses$24,624$29,288▲ $4,664
Total Liabilities$93,224$168,388▲ $75,164
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$864,046$799,727▼ $64,319
Net Assets With Donor Restrictions$236,608$275,517▲ $38,909
Total Net Assets Fund Balance$1,100,654$1,075,244▼ $25,410
Total Liabilities and Net Assets / Fund Balance$1,193,878$1,243,632▲ $49,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$515,916$513,417$1,029,333
Leasehold Improvements$377,671$132,903$510,574
Other Land Buildings$76,869$79,175$156,044
Equipment$10,593$123,451$134,044
Land$45,000-$45,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$133,408-▲ $16,253$-5,802$143,859
2023$126,039-▲ $12,539$-5,170$133,408
2022$156,835-▼ $25,858$-4,938$126,039
2021$138,408-▲ $23,365$-4,938$156,835
2020$129,475-▲ $13,459$-4,526$138,408
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Teresa BurroughsExecutive DiFT$72,000$72,000

Board Members and Trustees

NameTitle
Geraldine JonesPresident
ANDREA O'DANIELBoard Member
Lesly BrockBoard Member
Patricia LewisBoard Member
Perry IveryBoard Member
Brian GormanSecretary
Tom FlickingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$613,552
Program Service Revenue
$81,865
Investment Income
$785
Other Revenue
$52,154
All Other Contributions
$586,459
Change in Net Assets
$-41,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$433,583
Other Expenses$356,436
Total Fundraising Expense$66,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,463$17,120$42,080$323,663
Current Officers, Directors, Trustees, and Key Employees$61,200$2,880$7,920$72,000
Depreciation Depletion$59,555$6,000-$65,555
Occupancy$41,092$4,000-$45,092
Payroll Taxes$31,212$1,915$4,793$37,920
All Other Expenses$12,921$4,977$11,657$29,555
Insurance$6,780$14,000-$20,780
Fees for Services Accounting-$18,568-$18,568
Advertising$15,182--$15,182
Other Expenses$13,131$3,000-$13,131
Information Technology$7,911$4,500-$12,411
Interest-$11,791-$11,791
Office Expenses$4,022$1,500-$5,522
Fees for Services Legal-$5,046-$5,046
Fees for Services Other-$1,765-$1,765
Total Functional Expenses$626,507$97,062$66,450$790,019
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,280
Fundraising Direct Expenses$7,272
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cash Bash$18,166$11,280-$11,280
Total Events$18,166$11,280$7,272$4,008
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$89,253
Other Payable - Erc$31,532
Credit Card Payable$14,553
Interest Payable - Erc$3,762
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

The 990 and other required filings are provided to the board for review. If no objections are made, the return is filed.

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

All board members are required to sign a conflict of interest statement annually and bring forward any potential conflict of interest situation to the board immediately for consideration.

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

The organization's ceo, executive director or top management official includes a review of comparability data and is approved by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lemoyne Community Center
EIN
25-1215468
Phone
7242280260
Address
200 N FORREST AVE PO BOX 1241, WASHINGTON, PA 15301

Signing Officer

Name
Tom Flickinger
Title
Treasurer
Phone
7242280260
Signed
2025-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Flickinger
Formed
1974
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
38
Volunteers
7

Preparer

Firm
Guthrie Belczyk & Associates Pc
Address
1024 ROUTE 519 SUITE 200, EIGHTY FOUR, PA 15330-2866
Preparer
Mark G Winiecki CPA
Phone
7242239000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lemoyne community center develops, shapes, defines, and stabilizes our community through education, arts, health, and recreational programs. The lemoyne community center was established in 1956 as a successor to the work that began in the early twentieth century by robert forrest, thomas fitch, neighborhood house association, pearle harris and other community members.

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

Christmas spectacular is a free community program that allows participants to shop for their child and/or family at no cost. During this event, coats, hats, gloves, and food are provided to families in need. This program annually has over 1,000 new toys, bikes, food and clothing for families that otherwise would have gone without over the holiday season. Mom-to-be baby shower is held each may and allows participants to shop for their infant at no cost. Expecting moms also receive prenatal care guidance and blood pressure screening.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

FOR OPERATIONS

Schedule D, Page 3, Part X

Lemoyne community center has reviewed the impact of financial accounting standards board (fasb) accounting standards codification (asc) 740 10 accounting for uncertainty in income taxes which clarifies the accounting for uncertainty in income taxes. Asc 740 10 prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, no penalties or interest were recognized on the statement of activities and changes in net assets. The organization's asc 740 10 evaluation was performed for the fiscal years december 31, 2021 through 2024, which are the years that remain subject to examination by the internal revenue service and various state agencies as of december 31, 2024.

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IRS990/MissionDesc0THE LEMOYNE COMMUNITY CENTER DEVELOPS, SHAPES, DEFINES, AND STABILIZES OUR COMMUNITY THROUGH EDUCATION, ARTS, HEALTH, AND RECREATIONAL PROGRAMS. THE LEMOYNE COMMUNITY CENTER WAS ESTABLISHED IN 1956 AS A SUCCESSOR TO THE WORK THAT BEGAN IN THE EARLY TWENTIETH CENTURY BY ROBERT FORREST, THOMAS FITCH, NEIGHBORHOOD HOUSE ASSOCIATION, PEARLE HARRIS AND OTHER COMMUNITY MEMBERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAMP CHALLENGE IS AN 8-WEEK SUMMER CAMP, OPERATING MONDAY-FRIDAY FROM 8AM- 4PM. APPROXIMATELY 150 CHILDREN, GRADES K-12, ATTEND DAILY. THE PROGRAM IS THE LARGEST FREE SUMMER CAMP IN WASHINGTON COUNTY, WHERE STUDENTS PARTICIPATE IN EDUCATION, RECREATION, STEM, MUSIC AND ART CLASSES, AND MORE. OFF-SITE FIELD TRIPS ARE PROVIDED BY AGE GROUP, AS WELL AS A HEALTHY BREAKFAST AND LUNCH. DAILY INTRODUCTION OF NEW EDUCATIONAL MATH AND READING CONCEPTS ARE PROVIDED TO PREPARE EACH CHILD FOR THEIR RETURN TO SCHOOL, AND LOCAL SCHOOL TEACHERS ASSIST WITH STUDENTS WHO ARE REQUIRED TO ATTEND SUMMER SCHOOL.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOMEWORK & MORE IS A 31-WEEK AFTER SCHOOL PROGRAM OFFERED TO CHILDREN IN GRADES K-12 IN WASHINGTON COUNTY. IT IS A FREE PROGRAM WHERE CHILDREN ARE GROUPED BY AGE, AND PROVIDED ONE-ON-ONE ASSISTANCE WITH HOMEWORK. IN ADDITION TO TUTORING, THE PROGRAM PROVIDES EXTRA-CURRICULAR INSTRUCTION, SUCH AS STEM ROBOTICS, ART THERAPY, YOGA, AND MORE. A HEALTHY DINNER IS ALSO PROVIDED UPON EACH CHILD'S ARRIVAL. THE PROGRAM HAS RESULTED IN INCREASED READING AND MATH SKILLS, HOMEWORK COMPLETION, AND STUDENTS BETTER PREPARED FOR TESTING.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHRISTMAS SPECTACULAR IS A FREE COMMUNITY PROGRAM THAT ALLOWS PARTICIPANTS TO SHOP FOR THEIR CHILD AND/OR FAMILY AT NO COST. DURING THIS EVENT, COATS, HATS, GLOVES, AND FOOD ARE PROVIDED TO FAMILIES IN NEED. THIS PROGRAM ANNUALLY HAS OVER 1,000 NEW TOYS, BIKES, FOOD AND CLOTHING FOR FAMILIES THAT OTHERWISE WOULD HAVE GONE WITHOUT OVER THE HOLIDAY SEASON. MOM-TO-BE BABY SHOWER IS HELD EACH MAY AND ALLOWS PARTICIPANTS TO SHOP FOR THEIR INFANT AT NO COST. EXPECTING MOMS ALSO RECEIVE PRENATAL CARE GUIDANCE AND BLOOD PRESSURE SCREENING.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 10,038
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER PAYABLE - ERC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INTEREST PAYABLE - ERC
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR OPERATIONS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LEMOYNE COMMUNITY CENTER HAS REVIEWED THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740 10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, NO PENALTIES OR INTEREST WERE RECOGNIZED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE ORGANIZATION'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE FISCAL YEARS DECEMBER 31, 2021 THROUGH 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEMOYNE COMMUNITY CENTER DEVELOPS, SHAPES, DEFINES, AND STABILIZES OUR COMMUNITY THROUGH EDUCATION, ARTS, HEALTH, AND RECREATIONAL PROGRAMS. THE LEMOYNE COMMUNITY CENTER WAS ESTABLISHED IN 1956 AS A SUCCESSOR TO THE WORK THAT BEGAN IN THE EARLY TWENTIETH CENTURY BY ROBERT FORREST, THOMAS FITCH, NEIGHBORHOOD HOUSE ASSOCIATION, PEARLE HARRIS AND OTHER COMMUNITY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHRISTMAS SPECTACULAR IS A FREE COMMUNITY PROGRAM THAT ALLOWS PARTICIPANTS TO SHOP FOR THEIR CHILD AND/OR FAMILY AT NO COST. DURING THIS EVENT, COATS, HATS, GLOVES, AND FOOD ARE PROVIDED TO FAMILIES IN NEED. THIS PROGRAM ANNUALLY HAS OVER 1,000 NEW TOYS, BIKES, FOOD AND CLOTHING FOR FAMILIES THAT OTHERWISE WOULD HAVE GONE WITHOUT OVER THE HOLIDAY SEASON. MOM-TO-BE BABY SHOWER IS HELD EACH MAY AND ALLOWS PARTICIPANTS TO SHOP FOR THEIR INFANT AT NO COST. EXPECTING MOMS ALSO RECEIVE PRENATAL CARE GUIDANCE AND BLOOD PRESSURE SCREENING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 AND OTHER REQUIRED FILINGS ARE PROVIDED TO THE BOARD FOR REVIEW. IF NO OBJECTIONS ARE MADE, THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AND BRING FORWARD ANY POTENTIAL CONFLICT OF INTEREST SITUATION TO THE BOARD IMMEDIATELY FOR CONSIDERATION.

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