Civic Intelligence

Lehigh Valley Dual Language Charter School

990 • Fiscal year 2019 • EIN 26-3230506

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

675 E Broad StreetBethlehem, PA 18018

(610) 419-3120

Siviq Scores

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

Liabilities / Assets

99th percentile

2.06x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

1.33x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

62nd percentile

7.7%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$124,661

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

49th percentile

2.9%

Faster asset growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

1.5%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,960,669

Up $111,212 (+2.9%) from 2018

Net Assets

Up

-$4,206,683

Up $471,042 (+10%) from 2018

Liabilities

Down

$8,167,352

Down $359,830 (-4.2%) from 2018

Revenue

Up

$6,130,076

Up $93,250 (+1.5%) from 2018

Expenses

Up

$5,659,035

Up $32,942 (+0.6%) from 2018

Net Income

Up

$471,041

Up $60,308 (+15%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2015: $1,575,378Liabilities 2015: $5,923,247Net Assets 2015: -$4,347,8692015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $4,598,607Liabilities 2017: $9,309,086Net Assets 2017: -$4,710,4792017Assets 2018: $3,849,457Liabilities 2018: $8,527,182Net Assets 2018: -$4,677,7252018Assets 2019: $3,960,669Liabilities 2019: $8,167,352Net Assets 2019: -$4,206,6832019Assets 2020: $4,124,092Liabilities 2020: $7,661,482Net Assets 2020: -$3,537,3902020Assets 2021: $4,656,202Liabilities 2021: $7,380,557Net Assets 2021: -$2,724,3552021Assets 2022: $14,020,576Liabilities 2022: $15,108,111Net Assets 2022: -$1,087,5352022Assets 2024: $16,293,310Liabilities 2024: $14,279,353Net Assets 2024: $2,013,9572024

Highlighted filing

2019

Assets$3,960,669
Liabilities$8,167,352
Net Assets-$4,206,683

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $4,315,752Expenses 2015: $5,113,731Net Income 2015: -$797,9792015Revenue 2016: $4,966,436Expenses 2016: $5,283,542Net Income 2016: -$317,1062016Revenue 2017: $5,720,837Expenses 2017: $5,568,881Net Income 2017: $151,9562017Revenue 2018: $6,036,826Expenses 2018: $5,626,093Net Income 2018: $410,7332018Revenue 2019: $6,130,076Expenses 2019: $5,659,035Net Income 2019: $471,0412019Revenue 2020: $6,189,004Expenses 2020: $5,519,711Net Income 2020: $669,2932020Revenue 2021: $6,414,245Expenses 2021: $5,601,210Net Income 2021: $813,0352021Revenue 2022: $7,611,285Expenses 2022: $5,974,465Net Income 2022: $1,636,8202022Revenue 2024: $8,433,944Expenses 2024: $7,173,310Net Income 2024: $1,260,6342024

Highlighted filing

2019

Revenue$6,130,076
Expenses$5,659,035
Net Income$471,041
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 15, 2020
Return Version
2018v3.1
Gross Receipts
$6,130,076
Mission and Program Overview

Mission

Mission of Lehigh Valley Dual Language CS is to provide an intensive and accelerated English language learning experience for students whoe first language in not English and develop Spanish language skills

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,246,565$1,697,473▲ $450,908
Cash and Non-Interest-Bearing Accounts$1,054,306$830,714▼ $223,592
Land, Buildings, and Equipment, Net$507,441$711,196▲ $203,755
Prepaid Expenses and Deferred Charges$91,435$15,578▼ $75,857
Inventories for Sale or Use-$1,581-
Total Assets$3,849,457$3,960,669▲ $111,212
Other Assets Total$949,710$704,127▼ $245,583
Liabilities
Other Liabilities$7,915,821$7,519,692▼ $396,129
Accounts Payable and Accrued Expenses$611,360$647,660▲ $36,300
Mortgage Notes Payable Secured by Investment Property$0--
Total Liabilities$8,527,181$8,167,352▼ $359,829
Net Assets / Fund Balance
Unrestricted Net Assets$-4,677,724$-4,206,683▲ $471,041
Total Net Assets Fund Balance$-4,677,724$-4,206,683▲ $471,041
Total Liabilities and Net Assets / Fund Balance$3,849,457$3,960,669▲ $111,212

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$27,943$23,172-
Equipment$117,284$355,369-
Leasehold Improvements$565,969$54,893-
Other Assets Org$223--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Perez Garcia ElsieCOOFT$124,661$124,661
Pluchinsky LisaPrincipalFT$124,441$124,441

Board Members and Trustees

NameTitle
Roman-Rosado RaizaPresident
Wanda WeaverVice President
Rance-Roney JudithBoard Member
Santana JoshuaBoard Member
Siderias DeborahBoard Member
Medina Ismael-
Medina IsmaelSecretary
Santana JoshuaSecretary
Lopez CarlosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,104,432
Investment Income
$25,644
Other Revenue
$0
Change in Net Assets
$471,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,130,076
Total Revenue per Audited Statements
$6,130,076
Total Revenue per Form 990
$6,130,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,161,638
Other Expenses$1,497,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,062,614$473,063$0$2,535,677
Other Employee Benefits$513,329$142,465$0$655,794
Occupancy$0$548,012$0$548,012
Pension Plan Contributions$314,622$151,781$0$466,403
All Other Expenses$285,773$149,018$0$434,791
Payroll Taxes$190,896$63,766$0$254,662
Current Officers, Directors, Trustees, and Key Employees$0$249,102$0$249,102
Fees for Services Accounting$0$98,697$0$98,697
Other Expenses$349$57,013$0$57,362
Depreciation Depletion$28,679$23,948$0$52,627
Fees for Services Other$43,701$0$0$43,701
Insurance$0$35,503$0$35,503
Information Technology$719$7,215$0$7,934
Travel$0$5,323$0$5,323
Advertising$0$3,799$0$3,799
Fees for Services Legal$0$1,920$0$1,920
Total Functional Expenses$3,556,598$2,102,437$0$5,659,035

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,659,035
Total Expenses per Audited Statements$5,659,035
Total Expenses per Form 990$5,659,035
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension & OPEB Liability$6,031,434
Deferred Inflows Related to Pensions$1,483,187
Compensated Absences$5,071
Due to Other Governments$0
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
Filing and Contact Details

Filer

Filer Name
Lehigh Valley Dual Language Charter School
EIN
26-3230506
Phone
6104193120
Address
675 E Broad Street, Bethlehem, PA 18018

Signing Officer

Name
Carlos Lopez
Title
Treasurer
Phone
6104193120
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Lopez
Formed
2010
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
62
Volunteers
8

Preparer

Firm
Anthony Repice
Address
2901 S 15TH ST, PHILADELPHIA, PA 19145-4916
Preparer
Anthony Repice
Phone
2157557603
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

LVDL CS board members have the right to elect members.

Pt VI, Line 11B

Form 990 was presented to the board for review.

Pt VI, Line 12C

LVDL CS requires officers and employees to disclose any

Pt VI, Line 12C

conflicts of interest

Pt VI, Line 15A

LVDL CS salaries are approved by board of directors.

Pt VI, Line 15B

Other board members are approved by board of directors.

Form 990, Part IX, Line 24E

Utilities 62298. 0. 62298. 0.

Form 990, Part IX, Line 24E

Communication 55463. 1319. 54144. 0.

Form 990, Part IX, Line 24E

Food Service Prog 262807. 262807. 0. 0.

Form 990, Part IX, Line 24E

Rent Copier 23159. 0. 23159. 0.

Form 990, Part IX, Line 24E

Equipment/Furniture 30917. 21500. 9417. 0.

Form 990, Part IX, Line 24E

Transportation 147. 147. 0. 0.

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IRS990/OtherExpensesGrp/ProgramServicesAmt3349
IRS990/OtherExpensesGrp/TotalAmt042835
IRS990/OtherExpensesGrp/TotalAmt1159332
IRS990/OtherExpensesGrp/TotalAmt25561
IRS990/OtherExpensesGrp/TotalAmt357362
IRS990/OtherLiabilitiesGrp/BOYAmt07915821
IRS990/OtherLiabilitiesGrp/EOYAmt07519692
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0473063
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02062614
IRS990/OtherSalariesAndWagesGrp/TotalAmt02535677
IRS990/OwnWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt063766
IRS990/PayrollTaxesGrp/ProgramServicesAmt0190896
IRS990/PayrollTaxesGrp/TotalAmt0254662
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0151781
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0314622
IRS990/PensionPlanContributionsGrp/TotalAmt0466403
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt091435
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015578
IRS990/PrincipalOfficerNm0Carlos Lopez
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Local Sources
IRS990/ProgramServiceRevenueGrp/Desc1State Sources
IRS990/ProgramServiceRevenueGrp/Desc2Federal Sources
IRS990/ProgramServiceRevenueGrp/Desc3Other Sources
IRS990/ProgramServiceRevenueGrp/Desc4Food Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05366009
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2317439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt344360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4310959
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01013
IRS990/PYOtherExpensesAmt01545568
IRS990/PYProgramServiceRevenueAmt06035813
IRS990/PYRevenuesLessExpensesAmt0410733
IRS990/PYSalariesCompEmpBnftPaidAmt04080525
IRS990/PYTotalExpensesAmt05626093
IRS990/PYTotalRevenueAmt06036826
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0471041
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06130076
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0117284
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0355369
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0472653
IRS990ScheduleD/ExpensesSubtotalAmt05659035
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0565969
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054893
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0620862
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0661693
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt10
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt242211
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3223
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows Realted to Pensions
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Inventory
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Long Term Receivables
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Net OPEB Asset
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027943
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023172
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt051115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06031434
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11483187
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt20
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35071
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension & OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows Related to Pensions
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Due to Other Governments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Compensated Absences
IRS990ScheduleD/RevenueSubtotalAmt06130076
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0711196
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0704127
IRS990ScheduleD/TotalExpensesPerForm990Amt05659035
IRS990ScheduleD/TotalLiabilityAmt07519692
IRS990ScheduleD/TotalRevenuePerForm990Amt06130076
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06130076
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05659035
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Charter School law prohibits discrimination. Charter School law prohibits discrimination.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00

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