2025-10-07T16:13:58-05:00 2025-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-07-01 237077479 LEHIGH VALLEY ASSOCIATION OF INDEPENDENT COLLEGES INC LEHI 6106257888 116 RESEARCH DRIVE BETHLEHEM PA 18015 JANET BAKER EXECUTIVE DIRECTOR 6106257892 2025-09-26 1 0 TARA L BENDER CPA P00299403 6104357489 2025-09-26 2024 2025-03-06 01:10:19Z JANET BAKER 116 RESEARCH DRIVE BETHLEHEM PA 18015 955381 0 X WWW.LVAIC.ORG X 1969 PA LVAIC IS A COMMUNITY OF INDEPENDENT COLLEGES AND UNIVERSITIES GROWING STRONGER THROUGH COLLABORATION. 8 0 7 8 0 0 638160 646160 431699 308849 115 372 0 0 1069974 955381 0 0 0 0 518175 562389 0 0 0 559162 374527 1077337 936916 -7363 18465 596815 628311 238841 251872 357974 376439 X LVAIC IS A COMMUNITY OF INDEPENDENT COLLEGES AND UNIVERSITIES GROWING STRONGER THROUGH COLLABORATION. 0 0 315502 236140 GROUP PURCHASING - LVAIC SEEKS TO IDENTIFY STRATEGIC SOURCING AND PROCUREMENT OPPORTUNITIES THAT MEET THE COMMON NEEDS OF OUR MEMBERS. LVAIC DOES NOT PURCHASE ANY GOODS DIRECTLY ON BEHALF OF THE MEMBERS, BUT RATHER, WORKS IN CONJUNCTION WITH MEMBERS AND SUPPLIERS TO ESTABLISH MUTUALLY BENEFICIAL AGREEMENTS. WORKING TOGETHER, MEMBERS IN THE CONSORTIUM CAN PURCHASE GOODS AND SERVICES COLLECTIVELY TO MAXIMIZE FINANCIAL RESOURCES AND OPERATIONAL EFFICIENCIES THROUGH EFFECTIVE PROCUREMENT PRACTICES WHILE LEVERAGING OUR COLLECTIVE VOLUME AND EXPERTISE.LVAIC INSTITUTIONS WORK TOGETHER TO IDENTIFY OR SOURCE HIGH VALUE OPPORTUNITIES FOR JOINT PURCHASING THROUGH MEMBERSHIP IN GROUP PURCHASING ORGANIZATIONS (GPOS) OR THROUGH LVAIC PREFERRED SUPPLIERS OR CONTRACTED VENDORS. BY UTILIZING LVAIC PREFERRED SUPPLIERS OR CONTRACTED VENDORS, MEMBERS ARE ASSURED OF DOING BUSINESS WITH SUPPLIERS THAT OFFER COMPETITIVE PRICING, CONSISTENT AND PROVEN SERVICE, AND EXCELLENT PERFORMANCE. 94875 47701 HEALTH INSURANCE CONSORTIUM - LVAIC OPERATES AS MULTIPLE EMPLOYER WELFARE ARRANGEMENT AS DEFINED BY ERISA. MEMBER INSTITUTIONS PARTICIPATE IN A SELF-FUNDED HEALTH INSURANCE TRUST MAXIMIZING THE COST-SAVINGS AND PLAN CUSTOMIZATION. LVAIC IS THE PLAN SPONSOR AND ADMINISTRATOR OF THE HEALTH PLAN AND THE LVAIC BOARD HAS A FIDUCIARY ROLE TO INSURE THE PROGRAM IS OPERATING FAIRLY AND IN COMPLIANCE WITH THE LAWS. 20681 17836 LEHIGH VALLEY RESEARCH CONSORTIUM (LVRC) - REVENUE FROM RESEARCH PROJECTS IS COLLECTED FROM THE APPROPRIATE COMMUNITY ORGANIZATION BY LVAIC AND THEN PAID BACK TO THE APPROPRIATE RESEARCHERS' CAMPUSES. 308558 7172 OTHER PROGRAMS CONSIST OF CONFERENCES, WORKSHOPS, AND LIBRARY SERVICES THAT ALLOW MEMBER INSTITUTIONS ACCESS TO COLLECTIVE RESOURCES AND SHARED SERVICES. LVAIC HOSTS A DIVERSE ARRAY OF EVENTS, CONFERENCES, AND SYMPOSIA THAT ENRICH THE ACADEMIC AND CULTURAL LANDSCAPE OF THE COMMUNITY. THESE EVENTS OFFER A PLATFORM FOR COLLABORATION, INNOVATION, AND KNOWLEDGE-SHARING AMONG SCHOLARS, STUDENTS, AND EXPERTS FROM VARIOUS FIELDS. 308558 7172 739616 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X THE ORGANIZATION 6106257888 116 RESEARCH DRIVE BETHLEHEM PA 18015 DIANE DIMITROFF EXEC DIR/SECRETARY(THRU AUG, 2024) 50.00 X 135029 0 18226 JANET BAKER EXEC DIR/SECRETARY(EFF. SEPT. 1 2024) 50.00 X 105097 0 34718 FR JAMES GREENFIELD CHAIR 2.00 X X 0 0 0 KATHLEEN HARRING VICE CHAIR 2.00 X X 0 0 0 MARK REED TREASURER 2.00 X X 0 0 0 AUDRA KAHR ASSISTANT TREASURER 2.00 X X 0 0 0 BRYON GRIGSBY BOARD OF DIRECTORS 2.00 X 0 0 0 JOSEPH HELBLE BOARD OF DIRECTORS 2.00 X 0 0 0 NICOLE HURD BOARD OF DIRECTORS 2.00 X 0 0 0 ELIZABETH MEADE BOARD OF DIRECTORS 2.00 X 0 0 0 240126 0 52944 2 0 1 0 0 646160 646160 GROUP PURCHASING 611430 236140 236140 HEALTH INSURANCE CONSO 611430 47701 47701 RESEARCH CONSORTIUM 611430 17836 17836 7172 7172 308849 322 322 50 0 50 50 50 955381 308849 0 372 243285 180183 63102 241841 198138 43703 20484 15924 4560 14048 10386 3662 42731 32471 10260 250 250 12500 12500 55249 45720 9529 884 884 4375 765 3610 14948 4725 10223 11250 11250 5866 5408 458 852 852 9253 9253 8616 8616 GENERAL PROGRAM EXPENSE 220651 220651 PROGRAM SUPPLIES 19987 19987 HOSPITALITY 4318 4318 MISCELLANEOUS 3303 3303 2225 940 1285 936916 739616 197300 0 206174 232258 131706 171704 70173 149031 24572 34272 115271 11500 75412 65680 18985 9732 29934 19814 596815 628311 67389 25762 141518 206296 29934 19814 238841 251872 X 357974 376439 357974 376439 596815 628311 18465 0 X X 0 1 X 1 0 X 500124 503750 503160 638160 646160 2791354 116127 554837 219816 273549 279955 1444284 124418 129370 165203 158150 28894 606035 740669 1187957 888179 1069859 955009 4841673 0 0 0 4841673 839 21 4570 115 372 5917 839 21 4570 115 372 5917 65 65 741573 1187978 892749 1069974 955381 4847655 0.99880 0.99830 0.00120 0.00170 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 65. 12576 10170 2406 62836 55510 7326 9732 OPERATING LEASE LIABILITY 19814 19814 X 955381 0 955381 0 955381 936916 0 936916 0 936916 PART X, LINE 2: LVAIC IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740-10. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS AND ACCORDINGLY, HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES FORM 990 TAX RETURNS IN THE UNITED STATES. THE TAX RETURNS GENERALLY REMAIN OPEN FOR POSSIBLE EXAMINATION BY THE IRS FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. 1 X X 0 0 0 0 0 0 0 0 0 DIANE DIMITROFF EXEC DIR/SECRETARY(THRU AUG, 2024) 135029 0 0 0 0 0 9452 0 8774 0 153255 0 0 0 PART I, LINE 3 MARKET RANGE FOR POSITION IS DETERMINED BY SALARY TOOL PROVIDED BY XCEL HR. BOARD MEMBERS DISCUSS PERFORMANCE OF EXECUTIVE DIRECTOR AND COMPENSATION PACKAGE AT BOARD MEETING. PART I, LINE 5; PART V, LINE 2A; PART VII; SCHEDULE J (FORM 990),PART II INDIVIDUALS EMPLOYED, COMPENSATION AND W-2/W-3 TAX FILING COMPLIANCE: THE FILING ORGANIZATION EMPLOYED SEVEN (7) INDIVIDUALS DURING THE 2024 CALENDAR YEAR. THE ASSOCIATION ENGAGES A PROFESSIONAL EMPLOYER ORGANIZATION(PEO)TO CO-MANAGE HUMAN RESOURCE ACTIVITIES INCLUDING PREPARATION AND FILING ALL PAYROLL TAX RETURNS UNDER THE PEO'S EIN:27-1433752 ON BEHALF OF THE ASSOCIATION AND REMIT ALL PAYROLL TAXES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST (COI) POLICY COMPLIANCE: ANNUALLY, THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR DISTRIBUTING AND COLLECTING COMPLETED COI QUESTIONARES AS PREPARED BY ALL BOARD MEMBERS, OFFICERS AND EMPLOYEES, AND ALONG WITH THE BOARD OF DIRECTORS, EVALUATING THE RESULTS FOR ANY COI EXCEPTIONS FOR APPROPRIATE DISPOSITION. THE BOARD TREASURER IS RESPONSIBLE FOR OVERSEEING THE EXECUTIVE DIRECTOR'S ANNUAL COI POLICY COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR PROVIDES AN ANNUAL SELF ASSESSMENT, WHICH IS REVIEWED BY THE BOARD OF DIRECTORS AND COMPENSATION IS DECIDED AND VOTED ON. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS MAINTAINED AT THE LVAIC OFFICE AND IS OPEN TO INSPECTION BY THE PUBLIC UPON REQUEST AND IT IS ALSO ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES ARE MAINTAINED AT THE LVAIC OFFICE AND ARE OPEN TO INSPECTION BY THE PUBLIC UPON REQUEST AND THEY ARE ALSO ON THE ORGANIZATION'S WEBSITE. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. SCHEDULE R PART V THE LEHIGH VALLEY ASSOCIATION OF INDEPENDENT COLLEGES "LVAIC" IS A MULTIPURPOSE SECONDARY CONSORTIUM WHICH ADMINISTERS COOPERATIVE PROGRAMS ON BEHALF OF ITS SIX MEMBER COLLEGES. THE SIX MEMBER COLLEGES ARE CEDAR CREST COLLEGE, DESALES UNIVERSITY, MORAVIAN UNIVERSITY, MUHLENBERG COLLEGE, LAFAYETTE COLLEGE AND LEHIGH UNIVERSITY. A SIGNIFICANT PORTION OF LVAIC'S SUPPORT IS FROM MEMBER DUES AND OTHER PERIODIC MEMBER ASSESSMENTS AS DETERMINED BY THE BOARD OF DIRECTORS. EACH COLLEGE HAS ONE VOTING MEMBER ON THE BOARD OF LVAIC. SCHEDULE R PART V LINE 2 ONLY TRANSACTIONS OVER $50,000, AS DESCRIBED IN LINES 1B THROUGH 1S, DURING THE TAX YEAR ARE LISTED ON LINE 2. MORAVIAN UNIVERSITY 1200 MAIN STREET BETHLEHEM PA 18018 240795460 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 CEDAR CREST COLLEGE 100 COLLEGE ALLENTOWN PA 18104 231365953 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 DESALES UNIVERSITY 2755 STATION AVENUE CENTER VALLEY PA 18034 231653718 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 LEHIGH UNIVERSITY 27 MEMORIAL DRIVE WEST BETHLEHEM PA 18015 240795445 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 MUHLENBERG COLLEGE 2400 CHEW STREET ALLENTOWN PA 18104 231352664 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 LAFAYETTE COLLEGE 6 MARKLE HALL EASTON PA 18042 240795686 POST-SECONDARY EDUCATIONAL INSTITUTION PA 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 CEDAR CREST COLLEGE L 86514 CASH DESALES UNIVERSITY L 99120 CASH LAFAYETTE COLLEGE L 101184 CASH LEHIGH UNIVERSITY L 139166 CASH MORAVIAN UNIVERSITY L 97932 CASH MUHLENBERG COLLEGE L 94244 CASH