Lehigh Valley Children's Centers Inc
Nonprofit profile at a glance
- EIN
- 231908158
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Allentown, PA, USA
- Phone
- 6108205333
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $15,269,961
- Expenses
- $14,972,827
- Assets
- $20,645,962
- Liabilities
- $5,046,728
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- CHARLES DINOFRIO (CEO)
Highest reported compensation
- KAREN KEMMERER (CFO): $145,919 total reported compensation
- CHARLES DINOFRIO (CEO): $136,545 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lvcc provides high-quality early education and child care to promote healthy child development, meet the needs of families, and to encourage children to discover the art of learning.
What it reported doing in 2024
Lvcc had 27 classrooms under the lvcc grant of 463 slots. 37 children were cared for at easton asd, 53 children at wilson asd, 30 children at palmerton asd, and 64 children at panther valley asd. Established in 2007 by the pde, the pre-k counts program increases access to quality pre-kindergarten for children deemed at-risk for future academic failure for reasons of family poverty, special needs, english language leaner status, or other risk factors. Pre-k counts is offered at no charge to eligible families. Each pre-k counts classroom is lead by a pa-certified teacher and provides a minimum of 180 days of instruction per year. Lvcc strives to ensure that all children who participate in pre-k counts enter kindergarten with strong foundational skills ready to continue their learning success. Pre-k counts is supported by a grant from the education office of child development and early learning. (ocdel).
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 84
- Accountability: 95
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.2%; rating input score 85
- Program expense ratio: 86.8%; rating input score 87
- Fundraising efficiency: $66.69 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.9%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 1.38; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 1.9%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 10.5% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 85.2% of revenue deployed · 86.8% of spending went to programs
- Governance: 13 of 13 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $13M in reported program spending
- Leadership: top reported pay $146K · 15 people listed
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 42/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.