Via Foundation Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

Lisa Walkiewicz

Phone

6103178000

Tax Period

2022-07-01 to 2023-06-30

Via Foundation Inc, founded in 1999, is a micro nonprofit in the Health Care sector that reported $62K in total revenue in fiscal year 2022. Revenue fell 62% from the prior year — a significant decline worth monitoring. Expenses of $87K exceeded revenue, resulting in a 40% operating deficit.

Mission

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.

Program Service Accomplishments

Program 1

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $68,431

Program Service Revenue $0

Investment Income $-6,688

Other Revenue $0

TOTAL REVENUE $61,743

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $21,705

Other Expenses $86,595

TOTAL EXPENSES $86,595

Year-over-Year Comparison

	2022	2021	Change
Revenue	$61,743	$162,465	-0.6%
Expenses	$86,595	$111,813	-0.2%
Net Income	$-24,852	$50,652	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$294,753

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Eugene Lennon	Board Member	2.00	Director	$0	$0	$0
Jerry Somers	board Member	2.00	Director	$0	$0	$0
Mary Lisicky	board Member	2.00	Director	$0	$0	$0
Vickie Nisbet	board Member	2.00	Director	$0	$0	$0
Brian Cook	Chair	2.00	Officer Director	$0	$0	$0
Chrystal Schardt	Board Member	2.00	Director	$0	$0	$0
Lisa Somers	Board Member	2.00	Director	$0	$0	$0
Lisa Walkiewicz	President and CEO	1.00	Officer	$0	$90	$136,964
Luke Schaeffer	CFO	6.00	Officer	$0	$615	$74,471
Randall Letterhouse	Former CFO	0.00	Officer	$0	$3,410	$83,318

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$61,743	$86,595	$5,943,427	$-24,852
2022	$162,465	$111,813	$5,524,882	$50,652
2021	$1,431,731	$112,617	$6,427,973	$1,319,114
2020	$236,199	$165,053	$5,012,758	$71,146
2019	$292,453	$214,870	$4,988,062	$77,583
2018	$210,403	$242,985	$4,809,297	$-32,582