2024-05-06T07:54:13-05:00 2023-06-30 231386942 CAMPBELL RAPPOLD & YURASITS 1033 SOUTH CEDAR CREST BOULEVARD ALLENTOWN PA 18103 990 2022-07-01 231457999 Via of the Lehigh Valley Inc VIAO 6103178000 336 West Spruce Street Bethlehem PA 18018 Lisa Walkiewicz President and CEO 6103178000 2024-04-22 1 Lisa Walkiewicz 999009999 0 Tara L Bender CPA P00299403 6104357489 2024-04-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Lisa Walkiewicz 336 West Spruce Street Bethlehem PA 18018 9596235 0 X www.vianet.org X 1954 PA To help people reach their full potential through a rewarding career, meaningful relationships and an enriching community life. Via creates pathways to success through vocation, inclusion and advocacy. 10 10 337 10 0 0 4462034 1229171 7196182 8247512 0 0 138453 119552 11796669 9596235 0 0 0 0 6130721 7364986 0 0 0 2146180 2467756 8276901 9832742 3519768 -236507 6523622 6955371 693363 1386293 5830259 5569078 X See Schedule O 0 0 3714784 3766918 Employment Services: See Schedule O for program description 1717159 1625718 Community Based Habilitation (Community Connections), including Supportive Living and Via's Teen Experience: See Schedule O for program descriptions 2399257 2102541 Children Services, including Early Intervention, Reading at Home and Lehigh Children's Academy: See Schedule O for program descriptions 589180 845035 Via's Autism Services & Behavioral Supports: See schedule O for program description 589180 845035 8420380 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 1 337 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Luke Schaeffer CFO 6103178000 336 W Spruce St Bethlehem PA 18018 Jeremy Sestito Treasurer 2.00 X X 0 0 0 Sharon Geroulo Vice Chair 2.00 X X 0 0 0 Vicki Doule Board Member 1.00 X 0 0 0 Nakia Flowers Board Member 1.00 X 0 0 0 Ryan Fields Secretary 2.00 X X 0 0 0 Jerry Somers Chair 1.00 X X 0 0 0 Brian Fry Board Member 1.00 X 0 0 0 Kathryn Jeanes Board Member 1.00 X 0 0 0 Michael Keller Board Member 1.00 X 0 0 0 Andrew Krohn Board Member 1.00 X 0 0 0 Lisa Walkiewicz President and CEO 40.00 X 136874 0 90 Luke Schaeffer CFO 34.00 6.00 X 73856 0 615 Randall Letterhouse Former CFO 0.00 0.00 X 79908 0 3410 290638 0 4115 1 0 0 0 0 1229171 1229171 Employment Services 624100 3766918 3766918 Lehigh Childrens Acade 624100 1748823 1748823 Community Based Habili 624100 1625718 1625718 Autism Services 624100 386208 386208 Early Intervention 624100 353718 353718 366127 339275 26852 8247512 Miscellaneous 900099 119552 119552 119552 9596235 8340212 0 26852 274392 274392 5876206 5696214 179992 731741 645974 85767 482647 434894 47753 2894 215 2679 40000 40000 508683 312725 195958 13049 1417 11632 328668 257671 70997 172022 12301 159721 420381 332003 88378 373053 353205 19848 97 97 305890 215487 90403 Staff Development 123739 67057 56682 Repairs and Maintenance 96797 44396 52401 Miscellaneous 58638 37763 20875 Dues & Subscriptions 23201 8414 14787 644 644 9832742 8420380 1412362 0 1295 1295 3250535 3668155 1722334 857002 90097 151673 4845707 3419423 1455532 1426284 3829 850962 6523622 6955371 426241 249271 45831 51840 1000 1000 220291 1084182 693363 1386293 X 5550475 5411927 279784 157151 5830259 5569078 6523622 6955371 X -236507 -24674 X X 0 1 X 1 0 X 1043465 852936 2842972 4462034 1229171 10430578 1043465 852936 2842972 4462034 1229171 10430578 10430578 3700 4017 6361 138453 119552 272083 10702661 35236389 0.97460 0.98530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3030 3030 1747705 1354248 393457 792898 272485 520413 2302074 1792690 509384 1426284 Security Deposit 3829 Right-of-Use Assets 847133 850962 Accrued Compensated Absences 211153 Operating Lease Liability 873029 1084182 X 9596235 0 9596235 0 9596235 9832742 0 9832742 0 9832742 Part X, Line 2: Via of the Lehigh Valley, Inc. is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or liabilities recorded for fiscal year 2023 and 2022. The Organization files Federal Form 990, Return of Organization Exempt from Tax, with the United States Internal Revenue Service. Form 990, Part VI, Section B, line 11b The completed audit and 990 will be presented by the auditor to the finance committee. The finance committee will then report to the board. Copies of the audit and 990 will be provided to the board. The board will be asked to approve the audit and the 990. Once approved by the members of the board, the 990 will be signed and submitted. Form 990, Part VI, Section B, line 12c Annually, members of the Board of Directors and those new to the board are expected to complete a conflict declaration form which is filed with the board meeting minutes. Form 990, Part VI, Section B, line 15 Salaries for the compensation of key positions at Via are based upon the "Nonprofit Wage and Benefit Survey," a project of the LaSalle Non-Profit Center at LaSalle University and evaluation of market data and approved by the Board of Directors. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part XI, line 9: Cumulative Effect of Adopting ASU 2016-02 -24,674. FORM 990 PART XII LINE 2C The process has not changed from the prior year. Primary Mission & Values 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. 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. MISSION: To help people reach their full potential through a rewarding career, meaningful relationships, and an enriching community life. Via creates pathways to success through vocation, inclusion, and advocacy. Program Vision and Guiding Principles VISION: Via envisions a time when all people have equal access to developmental and educational services, meaningful friendships, a rewarding career, and a satisfying retirement. GUIDING PRINCIPLES: We Value People - People should be treated with dignity, respect, fairness, and consideration in environments that are safe and comfortable, and support individual advancement. We Value Growth - Personal growth is encouraged by supporting each other's talents and potential. We Value Teamwork - Common goals are achieved when we work cooperatively by combining our individual strengths and skills. We Value Community - Developing inclusive community support and resources enhances the quality of life. We Value Diversity - An atmosphere of mutual respect for each other's differences adds quality to our services. We Value Shared Ideas - When we listen to each other and share ideas, we use our collective experience and backgrounds to problem-solve and innovate. We Value Advocacy - Everyone is responsible for bringing about the change necessary to benefit those we serve. Program Services Program Services Notable for Fiscal Year 2023. During FY 2023, Via leadership and staff continued efforts to get the agency back to pre-COVID service delivery numbers. In addition, Via employed several initiatives to increase employee retention rates, including employee forums, bonuses and wage increases, employee raffles and more. Using a rolling 12-month measurement, the turnover rate during FY 2023 was 24%. This compares favorably to previous fiscal years: 57% FY2018; 52% FY 2019; 50% FY2020; 41% FY2021, and 31% FY2022. PROGRAMS AND SERVICES: Children's Services Children deserve a bright and healthy start in life, including the opportunity to learn and socialize with their peers. Via's Children's Services can make a huge difference in a family's life. Early Intervention Via provides essential treatment therapies such as speech, physical, occupational, and adaptive behavior therapy to children from birth to age three, addressing individual disabilities and delays, both in-home and in childcare settings. Lehigh Children's Academy Lehigh Children's Academy offers high quality, nurturing care, and education for young children of all abilities, as well as before- and after-school care. Lehigh Children's Academy focuses on lasting impressions for a lifetime of learning through educational experiences that promote children's emotional, social, intellectual, and physical development. Camp Via Our staff help prepare teens and young adults to become successful members of the community by developing life skills and setting vocational goals through recreation and counseling. Employment Services Via's Community Employment services are based on the belief that "Everybody Works and no one should be excluded. Work is a typical part of adult life, and everyone should have the opportunity to be a part of the employed community. Every day Via staff work on innovative ways to help people find and retain employment. Community Employment Via assists adults with disabilities work in integrated, competitive employment settings within their community while providing ongoing support. Working one-on-one with Via Community Employment staff helps adults tap into their natural network of resources - family, neighbors, friends, and co-workers - to ensure job stability. Via Business and Industrial Services Via Business & Industrial Services offers hands-on vocational training for adults with disabilities, providing a safe and productive environment to enhance skills and gain work experience. For more than 50 years, Via's Workshop has specialized in contract packaging and assembly work, providing consistent high-quality work for businesses. ViaWorks Small Group Employment To meet today's ever-changing workforce needs, businesses throughout the Lehigh Valley are turning to adults with disabilities to strengthen their labor force. Small Group Employment is an employment service that subcontracts services for Lehigh Valley employers and provides workers to the employer's business site. This service focuses on training and skill development for people with disabilities so they may move on to competitive employment in the community. Community Connections Via's Community Connections facilitates relationships between individuals and the communities in which they live. Via connects people to their community through volunteer, recreational, social, and educational activities. Autism Services Via Autism Services provides adults with an Autism Spectrum Disorder diagnosis (ASD) with educational, vocational, and recreational activities in the community so they can explore their talents and potential. Behavioral Support Services This clinical service is for individuals who may be exhibiting behavioral challenges that interfere with their ability to achieve independence in various aspects of their lives. Via also offers ongoing support and assessment. Community Mentoring Via helps people gain access to different volunteer, educational, and recreation opportunities - and helps people learn how to access these opportunities as independently as possible. Creative Expressions provided by Via Adult Training Services at the John E. Walson Center Creative Expressions supports the growth of people with disabilities through artistic self-expression and empowers them to participate in a wide variety of community activities. Retirement Services Via helps individuals near the age of 55 or older to stay active by participating in leisure activities and maintaining current skills. Supported Living Via's staff provides individuals with support and guidance in exploring options to live independently and helps them to plan for this goal while forming the bonds and relationships of a neighborhood. Via Foundation Inc 336 West Spruce Street Bethlehem PA 18018 232608517 To provide resources to grow and sustain services for Via of Lehigh Valley PA 501(c)(3) 170(B)(1)(A) (VI) N/A 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0