Via Foundation Inc

Nonprofit profile at a glance

EIN
232608517
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Bethlehem, PA, USA
Phone
6103178000
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$494,066
Expenses
$234,158
Assets
$7,729,342
Liabilities
$44,220

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Lisa Walkiewicz (President and CEO)

Highest reported compensation

  • Lisa Walkiewicz (President and CEO): $145,748 total reported compensation
  • Luke Schaeffer (CFO): $110,522 total reported compensation

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

Overview

Mission

The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services for people with disabilites offered by Via of the Lehigh Valley. The Via Foundation develops and sustains relationships with community members, business and industry who wish to make a lasting contribution to support services for children and adults with disabilities.

What it reported doing in 2024

The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services offered by Via of the Lehigh Valley. The Via Foundation develops and sustains relationships with community members, business and industry who wish to make a lasting contribution to support service for children and adults with disabilities. Via of the Lehigh Valley is a non-profit agency that provides services for children and adults with disabilities in Lehigh, Northampton, Carbon, Monroe, Bucks and Berks counties. Operating since 1952, Via serves 850 people with disabilities in a typical year.Diversity, equity, and inclusion are at the core of who we are. Via helps adults find and sustain employment within multiple industries and service sectors. Early Intervention therapists offer physical, occupational, and speech therapy to children to advance competencies and reach developmental milestones. Programs for young adults focus on networking with peers and gaining vocational skills in preparation for life after graduation. Services for adults help them to prepare for, attain, and retain employment to promote independence. Our staff help individuals of all ages gain life skills, develop friendships, and learn how to take advantage of all the community has to offer. In addition to providing a variety of high-quality programs, Via also advocates for inclusion and equal access to community activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.7%; rating input score 20
  • Program expense ratio: 26.8%; rating input score 27
  • Fundraising efficiency: $6.94 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 52.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 33.01; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -19.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 19.7% of revenue deployed · 26.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $63K in reported program spending
  • Leadership: top reported pay $146K · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.