Ligonier Valley School District Foundati

Nonprofit profile at a glance

EIN
461727476
IRS 990-EZ coverage
2017–2024
Forms available
Form 990-EZ 2024, Form 990-N 2016
Location
Ligonier, PA, USA
Phone
7244935390
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$91,776
Expenses
$90,645
Assets
$189,469
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MARY MANGUS (PRESIDENT)

People named in this filing

  • REBECCA H BELL (BOARD MEMBER)
  • MARY GAMBLE (BOARD MEMBER)
  • MARJORY GRACE (BOARD MEMBER)

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

To nurture the full potential of the students of the ligonier valley school district (lvsd) by providing, in cooperation with like-minded organizations, a source of funding to support the arts, academics, and athletic programs.

What it reported doing in 2024

The kidz kare fund was established to assist with students that are indigent or are living in less than standard living conditions and not having their basic needs met. The money raised by this program is used to assist these students of the ligonier valley school district by providing various material goods and services such as; winter clothing, shoes, dental care costs or medical co-pays.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 74.4%; rating input score 74

Transparency & Controls

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

Sustainability

  • Operating margin: 1.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 19.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 74.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.