2024-11-14T17:03:07-05:00 2023-12-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2023-01-01 251215468 LEMOYNE COMMUNITY CENTER LEMO 7242280260 200 N FORREST AVE PO BOX 1241 WASHINGTON PA 15301 TOM FLICKINGER TREASURER 7242280260 2024-11-15 true true CHARLES R GUTHRIE CPA P01056628 7242239000 2024-11-14 2023 2024-10-15 13:58:12Z TOM FLICKINGER 200 N FORREST AVE PO BOX 1241 WASHINGTON PA 15301 728242 false X WWW.LEMOYNECOMMUNITYCENTER.ORG X 1974 PA THE LEMOYNE COMMUNITY CENTER'S MISSION IS DEVELOPING, SHAPING, DEFINING, AND STABILIZING ITS COMMUNITY WITH EDUCATION, ARTS, HEALTH, AND RECREATIONAL PROGRAMS. THE CENTER WAS ESTABLISHED IN 1956 AS A SUCCESSOR TO WORK THAT BEGAN IN THE EARLY TWENTIETH CENTURY BY ROBERT FORREST, THOMAS FITCH, NEIGHBORHOOD HOUSE ASSOCIATION, PEARLE HARRIS AND MANY OTHERS. 7 7 34 70 0 419865 599325 128141 74192 8971 505 43426 548511 725914 0 0 395996 438338 0 60099 308599 372384 704595 810722 -156084 -84808 1272354 1193878 99431 93224 1172923 1100654 X THE LEMOYNE COMMUNITY CENTER DEVELOPS, SHAPES, DEFINES, AND STABILIZES OUR COMMUNITY THROUGH EDUCATION, ARTS, HEALTH, AND RECREATIONAL PROGRAMS. THE LEMOYNE COMMUNITY CENTER WAS ESTABLISHED IN 1956 AS A SUCCESSOR TO THE WORK THAT BEGAN IN THE EARLY TWENTIETH CENTURY BY ROBERT FORREST, THOMAS FITCH, NEIGHBORHOOD HOUSE ASSOCIATION, PEARLE HARRIS AND OTHER COMMUNITY MEMBERS. false false 51231 74192 NUTRAFIT/MOBILE YOUTH FEEDING PROGRAM: THROUGH OUR NUTRAFIT PROGRAM, WE PROVIDE ONE HEALTHY LUNCH MEAL DAILY. PRESENTLY, WE ARE PROVIDING MEALS THROUGH THIS PROGRAM AT A RATE OF 320 MEALS DAILY. WE PREPARE, PROVIDE, AND DELIVER MEALS TO 12 LOCATIONS THROUGHOUT WASHINGTON COUNTY. IN 2023, WE PREPARED AND DELIVERED A TOTAL OF 8,564 MEALS OVER THE 8-WEEK PROGRAM. THE FEEDING PROGRAM FULFILLS A NEED, AS WELL AS PROVIDES NUTRITIOUS MEALS. WE TEACH ABOUT NUTRITIONAL AND HEALTHY EATING HABITS, FITNESS, UNDERSTANDING LABELS, PROVIDE INSTRUCTION ON PORTION SIZE, AS WELL AS HEALTHY FRUITS AND VEGETABLES TO PROGRAM A HEALTHY HEART, EYES AND BRAIN. THERE IS NO COST FOR THESE MEALS AND NO INCOME REQUIREMENT FOR PARTICIPANTS. 124693 CAMP CHALLENGE: IS AN 8-WEEK SUMMER CAMP, OPERATING MONDAY-FRIDAY 8AM TO 4PM. WE HAVE 150-200 CHILDREN, GRADES K-12, DAILY. THERE IS NO COST OR INCOME REQUIREMENT TO ATTEND THIS SUMMER CAMP. WE ARE THE LARGEST "FREE" CAMP IN WASHINGTON COUNTY. STUDENTS PARTICIPATE IN EDUCATION, RECREATION, STEM, AND MUSIC AND ART CLASSES DAILY VIA A BLOCK SCHEDULE. WE PROVIDE OFF SITE FIELD TRIPS PER AGE GROUP, ALONG WITH PHOTOGRAPHY, BIOLOGY AND GIRL SCOUTS, TO NAME A FEW INSTRUCTIONAL CLASSES. IN ADDITION, A HEALTHY BREAKFAST AND LUNCH IS PROVIDED DAILY. AT THE CONCLUSION OF EACH DAY, CHILDREN TAKE TWO PRE-PACKAGED SNACKS HOME. WE PROVIDE ONE-TO-ONE SUPERVISION, ALONG WITH DAILY INTRODUCTION OF NEW EDUCATIONAL MATH AND READING CONCEPTS TO PREPARE EACH CHILD FOR THEIR RETURN TO SCHOOL. OUR STUDENTS WHO ARE REQUIRED TO ATTEND SUMMER SCHOOL ALSO HAVE ONE HOUR OF SUMMER REMEDIATION WITH THE ASSISTANCE OF OUR LOCAL SCHOOL TEACHERS. WE WORK DILIGENTLY WITH OUR STUDENTS TO MAINTAIN GOOD GRADES AND COMMUNICATION SKILLS. WE WORK WITH PARENTS TO AIDE IN THE DEVELOPMENT OF STRONG FAMILY AND COMMUNITY TIES, IMPROVE SELF-CONFIDENCE AND ESTEEM, AS WELL AS DEVELOP HEALTHY LIVING AND EATING HABITS. WE WORK WITH NEIGHBORING HEALTH/PROFESSIONAL AGENCIES TO PROVIDE DRUG, ALCOHOL, VAPING, AND HEALTHY HYGIENE HABITS THROUGH SEMINARS. 252104 HOMEWORK & MORE: IS A 31-WEEK AFTER SCHOOL PROGRAM. THIS IS A FREE PROGRAM OPEN TO ALL FAMILIES THROUGHOUT WASHINGTON COUNTY FOR GRADES K-12. WE PROVIDE A HEALTHY DINNER UPON EACH CHILD'S ARRIVAL. CHILDREN ARE GROUPED BY AGE, AND HOMEWORK ASSIGNMENTS ARE MET WITH A ONE-ON-ONE TUTOR TO PROVIDE HOMEWORK ASSISTANCE. IN PARTNERING WITH THE NEIGHBORING SCHOOL DISTRICTS, WE HAVE SEEN A DRASTIC INCREASE IN READING, MATH AND HOMEWORK COMPLETION, AS WELL AS STUDENTS BETTER PREPARED FOR TESTING. WE HAVE 110 CHILDREN ENROLLED IN THIS PROGRAM. ALONG WITH TUTORING, WE PROVIDE EXTRA-CURRICULAR INSTRUCTION SUCH AS STEM ROBOTICS, ART THERAPY, YOGA, ETC. 221143 CHRISTMAS SPECTACULAR: IS A FREE COMMUNITY PROGRAM THAT ALLOWS PARTICIPANTS TO SHOP FOR THEIR CHILD/FAMILY AT NO COST. DURING THIS EVENT, WE PROVIDE COATS, HATS, GLOVES, AND FOOD TO FAMILIES IN NEED. THERE IS NO PRE- REGISTRATION GUIDELINES OR INCOME REQUIREMENTS. WE PROVIDE A "GRAB-N-GO" LUNCH AND SNACKS FOR FAMILIES TO TAKE WITH THEM. THIS PROGRAM HAS OVER 1,000 NEW TOYS, BIKES, FOOD AND CLOTHING FOR FAMILIES THAT WOULD OTHERWISE HAVE GONE WITHOUT DURING THE HOLIDAY SEASON. AMERICAN GIRL: IS OUR READING PROGRAM THAT GIRLS IN GRADES 1-5 ENJOY LEARNING ABOUT OTHER GIRLS THEIR AGE AND HOW THEY NAVIGATE THROUGH LIFE. WE TAKE VIRTUAL FIELD TRIPS TO LEARN ABOUT OUR SELECTED DOLLS AND COLLABORATE WITH OTHER READING GROUPS TO HAVE OPEN DISCUSSIONS AND CRAFT TIME. AT THE COMPLETION OF EACH BOOK, EACH GIRL RECEIVES THEIR OWN AMERICAN GIRL DOLL. THIS IS A PROGRAM OF DIVERSITY AND INCLUSION, AND IS OPEN TO ALL STUDENTS WHO ARE INTERESTED IN PARTICIPATING. MOM-TO-BE BABY SHOWER: HELD EACH MAY AND ALLOWS PARTICIPANTS TO SHOP FOR THEIR INFANT AT NO COST. DURING THIS EVENT, EXPECTING MOMS RECEIVE PRENATAL CARE GUIDANCE, BLOOD PRESSURE SCREENING AND PLENTY OF BABY ITEMS TO SELECT AT NO COST. 221143 649171 true true false false false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 34 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false true true false false PA X TOM FLICKINGER 7242280260 200 N FORREST AVE PO BOX 1241 WASHINGTON PA 15301 TERESA BURROUGHS EXECUTIVE DI 40.00 X 72000 0 0 LESLY BROCK BOARD MEMBER 4.00 X 0 0 0 TOM FLICKINGER TREASURER 10.00 X X 0 0 0 BRIAN GORMAN SECRETARY 4.00 X X 0 0 0 PERRY IVERY BOARD MEMBER 1.00 X 0 0 0 GERALDINE JONES PRESIDENT 4.00 X X 0 0 0 PATRICIA LEWIS BOARD MEMBER 1.00 X 0 0 0 ANDREA O'DANIEL BOARD MEMBER 1.00 X 0 0 0 GARY ROSENSTEEL PRESIDENT 4.00 X X 0 0 0 72000 false false false 24876 574449 599325 PROGRAM SERVICE REVENUE 900099 74192 74192 74192 9299 9299 42000 42000 42000 42000 2000 2328 -328 -328 -328 MISCELLANEOUS REVENUE 900099 1426 1426 1426 725914 75290 51299 72000 61200 2880 7920 333010 273810 17120 42080 33328 27596 1633 4099 860 860 21996 21996 18962 12962 6000 1067 1067 10717 9645 1072 7955 3978 3977 49768 46198 3570 8406 8406 59312 53381 5931 20994 7667 13327 FOOD 51231 51231 PROGRAM EXPENSES 47821 47821 REPAIRS AND MAINTENANCE 22215 22215 INDEPENDENT CONTRACTORS 13460 13460 37620 29902 7718 810722 649171 101452 60099 39792 35970 5000 3823 4562 1802270 783391 1022133 1018879 126039 133408 75567 1059 1272354 1193878 14666 24624 84765 68600 99431 93224 X 1013490 864046 159433 236608 1172923 1100654 1272354 1193878 -84808 12539 X true X false true false X 341173 590525 428179 419865 599325 2379067 341173 590525 428179 419865 599325 2379067 248140 2130927 51299 51299 -1613 2896 505 1426 3214 2433580 612593 0.87560 0.89790 X PART II, LINE 10 MISCELLANEOUS INCOME 5,814 LOSS FROM FUNDRAISER -2,600 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126039 12539 -5170 133408 156835 -25858 -4938 126039 138408 23365 -4938 156835 129475 13459 -4526 138408 125316 10628 -6469 129475 1.00000 true false 45000 45000 1001956 494471 507485 510574 111303 399271 134044 118040 16004 110696 59577 51119 1018879 OTHER PAYABLE - ERC 31532 LINE OF CREDIT 21444 CREDIT CARD PAYABLE 11862 INTEREST PAYABLE - ERC 3762 68600 X SCHEDULE D, PAGE 2, PART V, LINE 4 FOR OPERATIONS SCHEDULE D, PAGE 3, PART X LEMOYNE COMMUNITY CENTER HAS REVIEWED THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740 10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, NO PENALTIES OR INTEREST WERE RECOGNIZED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE ORGANIZATION'S ASC 740 10 EVALUATION WAS PERFORMED FOR THE FISCAL YEARS DECEMBER 31, 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. FORM 990 - ORGANIZATION'S MISSION THE LEMOYNE COMMUNITY CENTER DEVELOPS, SHAPES, DEFINES, AND STABILIZES OUR COMMUNITY THROUGH EDUCATION, ARTS, HEALTH, AND RECREATIONAL PROGRAMS. THE LEMOYNE COMMUNITY CENTER WAS ESTABLISHED IN 1956 AS A SUCCESSOR TO THE WORK THAT BEGAN IN THE EARLY TWENTIETH CENTURY BY ROBERT FORREST, THOMAS FITCH, NEIGHBORHOOD HOUSE ASSOCIATION, PEARLE HARRIS AND OTHER COMMUNITY MEMBERS. FORM 990, PAGE 2, PART III, LINE 4B CAMP CHALLENGE: IS AN 8-WEEK SUMMER CAMP, OPERATING MONDAY-FRIDAY 8AM TO 4PM. WE HAVE 150-200 CHILDREN, GRADES K-12, DAILY. THERE IS NO COST OR INCOME REQUIREMENT TO ATTEND THIS SUMMER CAMP. WE ARE THE LARGEST "FREE" CAMP IN WASHINGTON COUNTY. STUDENTS PARTICIPATE IN EDUCATION, RECREATION, STEM, AND MUSIC AND ART CLASSES DAILY VIA A BLOCK SCHEDULE. WE PROVIDE OFF SITE FIELD TRIPS PER AGE GROUP, ALONG WITH PHOTOGRAPHY, BIOLOGY AND GIRL SCOUTS, TO NAME A FEW INSTRUCTIONAL CLASSES. IN ADDITION, A HEALTHY BREAKFAST AND LUNCH IS PROVIDED DAILY. AT THE CONCLUSION OF EACH DAY, CHILDREN TAKE TWO PRE-PACKAGED SNACKS HOME. WE PROVIDE ONE-TO-ONE SUPERVISION, ALONG WITH DAILY INTRODUCTION OF NEW EDUCATIONAL MATH AND READING CONCEPTS TO PREPARE EACH CHILD FOR THEIR RETURN TO SCHOOL. OUR STUDENTS WHO ARE REQUIRED TO ATTEND SUMMER SCHOOL ALSO HAVE ONE HOUR OF SUMMER REMEDIATION WITH THE ASSISTANCE OF OUR LOCAL SCHOOL TEACHERS. WE WORK DILIGENTLY WITH OUR STUDENTS TO MAINTAIN GOOD GRADES AND COMMUNICATION SKILLS. WE WORK WITH PARENTS TO AIDE IN THE DEVELOPMENT OF STRONG FAMILY AND COMMUNITY TIES, IMPROVE SELF-CONFIDENCE AND ESTEEM, AS WELL AS DEVELOP HEALTHY LIVING AND EATING HABITS. WE WORK WITH NEIGHBORING HEALTH/PROFESSIONAL AGENCIES TO PROVIDE DRUG, ALCOHOL, VAPING, AND HEALTHY HYGIENE HABITS THROUGH SEMINARS. FORM 990, PAGE 2, PART III, LINE 4D CHRISTMAS SPECTACULAR: IS A FREE COMMUNITY PROGRAM THAT ALLOWS PARTICIPANTS TO SHOP FOR THEIR CHILD/FAMILY AT NO COST. DURING THIS EVENT, WE PROVIDE COATS, HATS, GLOVES, AND FOOD TO FAMILIES IN NEED. THERE IS NO PRE- REGISTRATION GUIDELINES OR INCOME REQUIREMENTS. WE PROVIDE A "GRAB-N-GO" LUNCH AND SNACKS FOR FAMILIES TO TAKE WITH THEM. THIS PROGRAM HAS OVER 1,000 NEW TOYS, BIKES, FOOD AND CLOTHING FOR FAMILIES THAT WOULD OTHERWISE HAVE GONE WITHOUT DURING THE HOLIDAY SEASON. AMERICAN GIRL: IS OUR READING PROGRAM THAT GIRLS IN GRADES 1-5 ENJOY LEARNING ABOUT OTHER GIRLS THEIR AGE AND HOW THEY NAVIGATE THROUGH LIFE. WE TAKE VIRTUAL FIELD TRIPS TO LEARN ABOUT OUR SELECTED DOLLS AND COLLABORATE WITH OTHER READING GROUPS TO HAVE OPEN DISCUSSIONS AND CRAFT TIME. AT THE COMPLETION OF EACH BOOK, EACH GIRL RECEIVES THEIR OWN AMERICAN GIRL DOLL. THIS IS A PROGRAM OF DIVERSITY AND INCLUSION, AND IS OPEN TO ALL STUDENTS WHO ARE INTERESTED IN PARTICIPATING. MOM-TO-BE BABY SHOWER: HELD EACH MAY AND ALLOWS PARTICIPANTS TO SHOP FOR THEIR INFANT AT NO COST. DURING THIS EVENT, EXPECTING MOMS RECEIVE PRENATAL CARE GUIDANCE, BLOOD PRESSURE SCREENING AND PLENTY OF BABY ITEMS TO SELECT AT NO COST. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 AND OTHER REQUIRED FILINGS ARE PROVIDED TO THE BOARD FOR REVIEW. IF NO OBJECTIONS ARE MADE, THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AND BRING FORWARD ANY POTENTIAL CONFLICT OF INTEREST SITUATION TO THE BOARD IMMEDIATELY FOR CONSIDERATION. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL INCLUDES A REVIEW OF COMPARABILITY DATA AND IS APPROVED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.