Greater Lehigh Valley Athletics Inc

Nonprofit profile at a glance

EIN
464001543
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024
Location
Bethlehem, PA, USA
Phone
6106743521
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Football

Official website

Reported finances

Revenue
$146,258
Expenses
$113,630
Assets
$287,654
Liabilities
$58,159

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • TOM MAKOWSKI (PRESIDENT)

People named in this filing

  • TOM MAKOWSKI (PRESIDENT)
  • CHARLES WILL (ASSISTANT DI)
  • DIANE HORVATH (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Greater lehigh valley athletics is a nonprofit coed youth sports league. The organization was established to promote the wholesome development of youth through thier association with adult leaders. Glva is dedicated to the philosophy that all athletes will receive playing time regardless of skill, experience or ability. Rules and regulations are established to ensure that players play in an atmosphere of safety with a competitive balance between teams.

What it reported doing in 2024

Provide safe and educational youth sports leagues - 538 youth athletes particpated in the fall 2024 program and 598 youth athletes participated in in the spring 2025 program.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 95%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 22.3%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 23.3%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 22% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 71.8% of revenue deployed · 95% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $108K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.