Civic Intelligence

The Lighthouse Foundation

990 • Fiscal year 2014 • EIN 25-1547324

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 28, 2015

1302 East Cruikshank RoadButler, PA 16001

(724) 898-4673

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.07x

Higher debt load relative to assets than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.12x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

50th percentile

2.7%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$42,819

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

47th percentile

1.3%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-1.1%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,612,084

Up $20,796 (+1.3%) from 2013

Net Assets

Up

$1,499,883

Up $25,807 (+1.8%) from 2013

Liabilities

Down

$112,201

Down $5,011 (-4.3%) from 2013

Revenue

Down

$961,667

Down $11,090 (-1.1%) from 2013

Expenses

Up

$935,860

Up $32,883 (+3.6%) from 2013

Net Income

Down

$25,807

Down $43,973 (-63%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,458,587Liabilities 2012: $54,291Net Assets 2012: $1,404,2962012Assets 2013: $1,591,288Liabilities 2013: $117,212Net Assets 2013: $1,474,0762013Assets 2014: $1,612,084Liabilities 2014: $112,201Net Assets 2014: $1,499,8832014Assets 2015: $1,518,128Liabilities 2015: $101,962Net Assets 2015: $1,416,1662015Assets 2016: $1,402,382Liabilities 2016: $94,460Net Assets 2016: $1,307,9222016Assets 2017: $1,525,504Liabilities 2017: $83,425Net Assets 2017: $1,442,0792017Assets 2018: $1,536,671Liabilities 2018: $202,850Net Assets 2018: $1,333,8212018Assets 2019: $1,736,992Liabilities 2019: $149,166Net Assets 2019: $1,587,8262019Assets 2020: $2,178,022Liabilities 2020: $70,881Net Assets 2020: $2,107,1412020Assets 2021: $2,462,021Liabilities 2021: $25,548Net Assets 2021: $2,436,4732021Assets 2022: $2,892,591Liabilities 2022: $21,612Net Assets 2022: $2,870,9792022Assets 2023: $3,268,811Liabilities 2023: $13,409Net Assets 2023: $3,255,4022023Assets 2024: $3,528,830Liabilities 2024: $12,248Net Assets 2024: $3,516,5822024

Highlighted filing

2014

Assets$1,612,084
Liabilities$112,201
Net Assets$1,499,883

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,060,8602012Revenue 2013: $972,757Expenses 2013: $902,977Net Income 2013: $69,7802013Revenue 2014: $961,667Expenses 2014: $935,860Net Income 2014: $25,8072014Revenue 2015: $857,469Expenses 2015: $941,186Net Income 2015: -$83,7172015Revenue 2016: $907,154Expenses 2016: $1,014,145Net Income 2016: -$106,9912016Revenue 2017: $1,125,512Expenses 2017: $1,005,679Net Income 2017: $119,8332017Revenue 2018: $923,167Expenses 2018: $1,031,425Net Income 2018: -$108,2582018Revenue 2019: $1,324,231Expenses 2019: $1,070,226Net Income 2019: $254,0052019Revenue 2020: $1,468,682Expenses 2020: $949,367Net Income 2020: $519,3152020Revenue 2021: $1,335,154Expenses 2021: $1,005,822Net Income 2021: $329,3322021Revenue 2022: $1,524,002Expenses 2022: $1,089,496Net Income 2022: $434,5062022Revenue 2023: $1,435,978Expenses 2023: $1,051,555Net Income 2023: $384,4232023Revenue 2024: $1,338,109Expenses 2024: $1,099,111Net Income 2024: $238,9982024

Highlighted filing

2014

Revenue$961,667
Expenses$935,860
Net Income$25,807
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 28, 2015
Return Version
2014v5.0
Gross Receipts
$961,667
Mission and Program Overview

Mission

The lighthouse foundation is a christian outreach organization meeting the needs of impoverished individuals and families in northern allegheny and butler counties. The lighthouse foundation provides basic necessities such as food and shelter, transitional and interim housing. The lighthouse foundation also offers programs to help people achieve self-sufficiency which include: low income car ownership, faith based job training, financial literacy, computer skills, and parenting classes. The lighthouse foundation delivers high quality programs and ministries that offer people hope for a better future and that result in positive life changes.

The lighthouse foundation is a christian outreach organization meeting the needs of impoverished individuals and families in northern allegheny and butler counties. The lighthouse provides basic necessities such as food and shelter through a weekly food bank, transitional and interim housing. The lighthouse also offers programs to help people achieve self-sufficiency which include: low income car ownership, faith based job training, financial literacy, computer skills, and parenting classes. The lighthouse delivers high quality programs and ministries that offer people hope for a better future and that result in positive life changes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,200,131$1,073,043▼ $127,088
Accounts Receivable-$222,242-
Savings and Temporary Cash Investments$178,196$174,701▼ $3,495
Pledges and Grants Receivable$96,776$101,197▲ $4,421
Inventories for Sale or Use$106,401$35,453▼ $70,948
Cash and Non-Interest-Bearing Accounts$9,784$0▼ $9,784
Prepaid Expenses and Deferred Charges-$5,448-
Total Assets$1,591,288$1,612,084▲ $20,796
Liabilities
Mortgage Notes Payable Secured by Investment Property$106,603$98,469▼ $8,134
Accounts Payable and Accrued Expenses$10,609$13,732▲ $3,123
Total Liabilities$117,212$112,201▼ $5,011
Net Assets / Fund Balance
Unrestricted Net Assets$1,314,739$1,350,657▲ $35,918
Temporarily Rstr Net Assets$129,337$149,226▲ $19,889
Permanently Rstr Net Assets$30,000$0▼ $30,000
Total Net Assets Fund Balance$1,474,076$1,499,883▲ $25,807
Total Liabilities and Net Assets / Fund Balance$1,591,288$1,612,084▲ $20,796

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$961,047$515,643$1,476,690
Other Land Buildings$53,871$68,577$122,448
Equipment$14,929$29,161$44,090
Land$43,196-$43,196

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2011$22,021-▲ $525$22,546-
2010$22,021---$22,021
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia CipolettiExecutive DirectorFT$42,819-$42,819
Daniel HartzlerBusiness ManagerFT$35,893$3,455$39,348

Board Members and Trustees

NameTitle
Allan OsterwisePresident
Al WettachVice President
Bryan CipolettiBoard Member
Helen WardBoard Member
James a TaylorBoard Member
Janis PantherBoard Member
Keith B HughesBoard Member
Matt SchellhaasBoard Member
Todd OsmanBoard Member
Dave RosswogSecretary
Christopher SavenaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$827,339
Program Service Revenue
$26,928
Investment Income
$0
Other Revenue
$107,400
All Other Contributions
$645,961
Change in Net Assets
$25,807

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
Cars and Other Vehicles52$41,229Kelly Blue Book Value
Total Noncash Contributions52$41,229-

Audited Revenue Reconciliation

Revenue per Audited Statements
$961,667
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$961,667
Total Revenue per Form 990
$961,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$621,787
Salaries, Compensation, and Employee Benefits$314,073
Total Fundraising Expense$25,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,464$42,621$13,066$190,151
All Other Expenses$92,863$10,296$3,286$106,445
Occupancy$94,513$8,446-$102,959
Current Officers, Directors, Trustees, and Key Employees$58,484$18,173$5,510$82,167
Depreciation Depletion$56,105$4,983-$61,088
Insurance$35,372$9,870-$45,242
Other Expenses$38,922$414-$39,336
Payroll Taxes$17,917$6,724$1,733$26,374
Fees for Services Accounting-$22,766-$22,766
Advertising$15,810-$1,303$17,113
Other Employee Benefits$12,363$2,664$354$15,381
Fees for Services Legal-$5,601-$5,601
Interest$5,217--$5,217
Total Functional Expenses$772,090$138,518$25,252$935,860

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$935,860
Total Expenses per Audited Statements$935,860
Total Expenses per Form 990$935,860
Expenses Not Reported on Financial Statements$0
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 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 A, Line 2

The executive director, cindy cipoletti, and a board member, bryan cipoletti, are wife and husband.

Form 990, Part VI, Section B, Line 11

A copy of form 990 is provided to the organization prior to filing of the return.

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

The foundation monitors compliance with the conflict of interest policy through interviews with staff and board of directors.

Form 990, Part VI, Section B, Line 15

The compensation of officers and key employees is independently reviewed by the board of directors on an annual basis.

Form 990, Part VI, Section C, Line 19

The organization provides public access to its governing documents and audited financial statements by request.

Filing and Contact Details

Filer

Filer Name
The Lighthouse Foundation
EIN
25-1547324
Phone
7248984673
Address
1302 EAST CRUIKSHANK ROAD, BUTLER, PA 16001

Signing Officer

Name
Cindy Cipoletti
Title
Executive Director
Phone
7248984673
Signed
2015-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Cipoletti
Formed
1986
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
24
Volunteers
250

Preparer

Firm
Mccall Scanlon & Tice LLC
Address
9800A MCKNIGHT RD 100, PITTSBURGH, PA 15237
Preparer
Karen N Leonard CPA
Phone
4126359314
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Food programs: program service expenses 28,698. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,698. Equipment rental: program service expenses 21,879. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,879. Housing allowance: program service expenses 11,072. Management and general expenses 5,783. Fundraising expenses 0. Total expenses 16,855. Printing and publishing: program service expenses 12,210. Management and general expenses 0. Fundraising expenses 1,995. Total expenses 14,205. Supplies: program service expenses 10,552. Management and general expenses 1,049. Fundraising expenses 0. Total expenses 11,601. Miscellaneous expenses: program service expenses 7,810. Management and general expenses 2,940. Fundraising expenses 0. Total expenses 10,750. Fundraising expenses: program service expenses 0. Management and general expenses 0. Fundraising expenses 1,291. Total expenses 1,291. Training: program service expenses 244. Management and general expenses 524. Fundraising expenses 0. Total expenses 768. Book shop purchases: program service expenses 398. Management and general expenses 0. Fundraising expenses 0. Total expenses 398.

Part XII, Line 2C

The organization has not changed either its oversight process or selection process during the tax year.

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IRS990/MissionDesc0THE LIGHTHOUSE FOUNDATION IS A CHRISTIAN OUTREACH ORGANIZATION MEETING THE NEEDS OF IMPOVERISHED INDIVIDUALS AND FAMILIES IN NORTHERN ALLEGHENY AND BUTLER COUNTIES. THE LIGHTHOUSE PROVIDES BASIC NECESSITIES SUCH AS FOOD AND SHELTER THROUGH A WEEKLY FOOD BANK, TRANSITIONAL AND INTERIM HOUSING. THE LIGHTHOUSE ALSO OFFERS PROGRAMS TO HELP PEOPLE ACHIEVE SELF-SUFFICIENCY WHICH INCLUDE: LOW INCOME CAR OWNERSHIP, FAITH BASED JOB TRAINING, FINANCIAL LITERACY, COMPUTER SKILLS, AND PARENTING CLASSES. THE LIGHTHOUSE DELIVERS HIGH QUALITY PROGRAMS AND MINISTRIES THAT OFFER PEOPLE HOPE FOR A BETTER FUTURE AND THAT RESULT IN POSITIVE LIFE CHANGES.
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IRS990/NoncashContributionsAmt0111201
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IRS990/OccupancyGrp/TotalAmt0102959
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IRS990/OperateHospitalInd00
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CONTRACTED LABOR
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11832
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS GAI
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01733
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06724
IRS990/PayrollTaxesGrp/ProgramServicesAmt017917
IRS990/PayrollTaxesGrp/TotalAmt026374
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt030000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS AND EVENTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11924
IRS990/ProgSrvcAccomActy2Grp/Desc0FOOD BANK: THE FOUNDATION OBTAINS FOOD FOR DISTRIBUTION TO UNEMPLOYED AND OTHER NEEDY INDIVIDUALS IN THE LOCAL AREA. THE FOOD BANK SERVES CLIENTS EVERY THURSDAY EVENING AND ON ALTERNATE FRIDAY MORNINGS, SERVING ABOUT 130 FAMILIES PER WEEK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0148301
IRS990/ProgSrvcAccomActy3Grp/Desc0TRANSITIONAL HOUSING: THE FOUNDATION OPERATES TRANSITIONAL HOUSING FACILITIES - THE PENNEY HOUSE FOR MALES AGES 18-21, THE BLANCHARD HOUSE FOR FEMALES AGES 18-21 AND THE KAUFMAN DRIVE TOWNHOMES AND ARMOUR APARTMENTS FOR HOMELESS, SINGLE PARENTS AND THEIR CHILDREN.AS PART OF THIS PROGRAM CLASSES ARE OFFERED ON THE FOLLOWING SUBJECTS: FINANCIAL MANAGEMENT, JOB SKILL DEVELOPMENT, COMPUTER LITERACY, SPIRITUAL DEVELOPMENT, HOME RESPONSIBILITY AND PARENTING SKILLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0361947
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037460
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE FOUNDATION ALSO OPERATES VARIOUS OTHER PROGRAMS SUCH AS THE PAC-MIN(PRISON AFTER-CARE MINISTRY), A BOOK & GIFT SHOP, A FURNITURE WAREHOUSE FOR CRISIS VICTIMS AND COMPUTER COURSES FOR MEMBERS OF THE COMMUNITY.
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt096868
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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