2024-05-06T07:54:24-05:00 2023-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2022-07-01 232608517 Via Foundation Inc VIAF 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 3046773 0 X www.vianet.org X 1999 PA To provide resources to grow and sustain services for people with disabilities offered by Via of the Lehigh Valley. 7 7 0 7 0 0 127434 68431 0 0 35031 -6688 0 0 162465 61743 0 0 0 0 0 0 0 0 21705 111813 86595 111813 86595 50652 -24852 5524882 5943427 38535 17932 5486347 5925495 X The mission of the Via Foundation, Inc. is to provide resources to grow and sustain services for people with disabilties 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. 0 0 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 more than 1,200 people every 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. 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 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 Eugene Lennon Board Member 2.00 X 0 0 0 Jerry Somers board Member 2.00 X 0 0 0 Mary Lisicky board Member 2.00 X 0 0 0 Vickie Nisbet board Member 2.00 X 0 0 0 Brian Cook Chair 2.00 X X 0 0 0 Chrystal Schardt Board Member 2.00 X 0 0 0 Lisa Somers Board Member 2.00 X 0 0 0 Lisa Walkiewicz President and CEO 1.00 40.00 X 0 136874 90 Luke Schaeffer CFO 6.00 34.00 X 0 73856 615 Randall Letterhouse Former CFO 0.00 0.00 X 0 79908 3410 0 290638 4115 0 0 0 0 0 68431 68431 160518 160518 2817824 2985030 -167206 -167206 -167206 61743 -167206 0 160518 54829 35091 19738 7650 7650 20452 20452 238 180 58 2909 1367 1542 Dues and Subscriptions 367 367 Miscellaneous 150 150 86595 0 64890 21705 34743 143496 13423 0 367 0 4488 4488 0 0 4810390 5155994 665959 643937 5524882 5943427 38535 17932 38535 17932 X 3952266 4425216 1534081 1500279 5486347 5925495 5524882 5943427 X -24852 384568 79432 X X 0 1 X 1 0 X 85088 79049 98169 127434 68431 458171 85088 79049 98169 127434 68431 458171 228616 229555 62743 69808 78536 75029 160518 446634 904805 0.25370 0.31250 X Via Foundation, Inc. meets the 10% public support requirement, and has actually been over 25% in all periods. It is anticipated that the Organization will meet the requirement again in the upcoming year. The mission of Via Foundation, Inc. is to provide resources to grow and sustain services for people with disabilities offered by Via of the Lehigh Valley. As described in the mission, the programming of the organization is for the ultimate benefit of general members of the public with disabilities, through various programs conducted on an ongoing basis by Via of the Lehigh Valley, Inc. Via Foundation, Inc., through shared staff with its related organization, Via of the Lehigh Valley, Inc., has development personnel who actively work to solicit contributions. Additionally, the Organization functions as a public charity in form and substance. Via Foundation, Inc. has a seven-member board of directors, who are unrelated, independent members of the community with diverse backgrounds, skill sets, and perspectives. The Organization operates under by-laws that are in accordance with not-for-profit corporation standards. The Board has regularly scheduled meetings with contemporaneously documented minutes supporting discussions related to the organization, its mission, and fundraising efforts. It is also important to note that the public support is low as a percentage because most of its support comes from investment income from its investments that are being held particularly for the purpose of providing long term support, similar to endowment funds. The funds held in the investment accounts which are generating investment income were previously received by members of the general public, and the sole purpose for holding the funds in investment is to grow the funds in order to provide continued, ongoing support for general public programs as previously described. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5124 5124 5124 5124 5124 5124 5124 5124 5124 5124 1.00000 0 0 4488 4488 0 0 Mutual Funds 4323436 F Outside Perpetual Trust 832558 F 5155994 Accrued Bond Interest 540 Estate Receivable 643397 643937 X 505291 384568 79432 464000 41291 20452 20452 61743 66143 0 66143 20452 20452 86595 Part V, Line 4: Endowment Income Supports General Operations of the Organization. Part X, Line 2: Via Foundation, 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 recorded as liabilities 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. Part XI, Line 2d - Other Adjustments: Change in Value of Outstanding Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212. 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: Change in Value of Outside Perpetual Trust -11,780. Change in Value of Estate Receivable 91,212. FORM 990 PART XII LINE 2C The process has not changed from the prior year. Via of the Lehigh Valley Inc 336 West Spruce Street Bethlehem PA 18018 231457999 To provide leadership, support, and opportunities for people w/ disabilities PA 501(c)(3) 170(B)(1)(A) (VI) N/A 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0