Civic Intelligence

Verland Cla

990 • Fiscal year 2015 • EIN 23-2250268

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 11, 2016

212 Iris RoadSewickley, PA 15143

(412) 741-2375

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.87x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.48x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

31st percentile

-0.8%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$327,148

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

53rd percentile

1.8%

Faster asset growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

9.1%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,070,115

Up $182,198 (+1.8%) from 2014

Net Assets

Down

$1,302,969

Down $146,984 (-10%) from 2014

Liabilities

Up

$8,767,146

Up $329,182 (+3.9%) from 2014

Revenue

Up

$18,422,329

Up $1,538,248 (+9.1%) from 2014

Expenses

Up

$18,569,313

Up $1,565,412 (+9.2%) from 2014

Net Income

Down

-$146,984

Down $27,164 (-23%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $8,985,350Liabilities 2011: $7,093,990Net Assets 2011: $1,891,3602011Assets 2012: $8,124,208Liabilities 2012: $6,815,684Net Assets 2012: $1,308,5242012Assets 2013: $8,725,238Liabilities 2013: $7,155,465Net Assets 2013: $1,569,7732013Assets 2014: $9,887,917Liabilities 2014: $8,437,964Net Assets 2014: $1,449,9532014Assets 2015: $10,070,115Liabilities 2015: $8,767,146Net Assets 2015: $1,302,9692015Assets 2016: $10,257,722Liabilities 2016: $9,198,257Net Assets 2016: $1,059,4652016Assets 2017: $10,981,707Liabilities 2017: $9,002,688Net Assets 2017: $1,979,0192017Assets 2018: $11,724,748Liabilities 2018: $8,959,365Net Assets 2018: $2,765,3832018Assets 2019: $13,182,914Liabilities 2019: $9,741,859Net Assets 2019: $3,441,0552019Assets 2020: $11,152,867Liabilities 2020: $6,112,610Net Assets 2020: $5,040,2572020Assets 2021: $13,179,634Liabilities 2021: $6,720,383Net Assets 2021: $6,459,2512021Assets 2022: $16,776,477Liabilities 2022: $9,086,777Net Assets 2022: $7,689,7002022Assets 2023: $17,752,033Liabilities 2023: $10,027,651Net Assets 2023: $7,724,3822023Assets 2024: $21,707,212Liabilities 2024: $9,903,637Net Assets 2024: $11,803,5752024

Highlighted filing

2015

Assets$10,070,115
Liabilities$8,767,146
Net Assets$1,302,969

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2011: $15,666,398Expenses 2011: $15,074,676Net Income 2011: $591,7222011Revenue 2012: $14,415,910Expenses 2012: $14,998,746Net Income 2012: -$582,8362012Revenue 2013: $15,764,799Expenses 2013: $15,503,550Net Income 2013: $261,2492013Revenue 2014: $16,884,081Expenses 2014: $17,003,901Net Income 2014: -$119,8202014Revenue 2015: $18,422,329Expenses 2015: $18,569,313Net Income 2015: -$146,9842015Revenue 2016: $19,440,847Expenses 2016: $19,684,351Net Income 2016: -$243,5042016Revenue 2017: $20,841,243Expenses 2017: $19,921,689Net Income 2017: $919,5542017Revenue 2018: $20,073,295Expenses 2018: $19,286,931Net Income 2018: $786,3642018Revenue 2019: $19,731,145Expenses 2019: $19,055,473Net Income 2019: $675,6722019Revenue 2020: $20,994,382Expenses 2020: $19,395,180Net Income 2020: $1,599,2022020Revenue 2021: $19,325,762Expenses 2021: $17,906,768Net Income 2021: $1,418,9942021Revenue 2022: $22,188,671Expenses 2022: $20,958,222Net Income 2022: $1,230,4492022Revenue 2023: $20,806,255Expenses 2023: $20,771,573Net Income 2023: $34,6822023Revenue 2024: $24,061,694Expenses 2024: $19,982,501Net Income 2024: $4,079,1932024

Highlighted filing

2015

Revenue$18,422,329
Expenses$18,569,313
Net Income-$146,984
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 11, 2016
Return Version
2014v6.0
Gross Receipts
$18,424,116
Mission and Program Overview

Mission

To establish, support, maintain, advocate, and operate residences and programs for the guidance, education, treatment, and long term care of children and adults with intellectual and developmental disabilities all without regard to race, color, creed, sex, or national origin and with an emphasis on the spiritual, emotional, physical, and social habilitation of the individuals.

Long term residential care to individuals with intellectual and physical disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,411,045$7,631,470▲ $220,425
Accounts Receivable$1,804,051$1,958,434▲ $154,383
Pledges and Grants Receivable$150,000$0▼ $150,000
Prepaid Expenses and Deferred Charges$165,189$87,459▼ $77,730
Cash and Non-Interest-Bearing Accounts$39,138$24,879▼ $14,259
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$9,887,917$10,070,115▲ $182,198
Other Assets Total$318,494$367,873▲ $49,379
Liabilities
Tax Exempt Bond Liabilities$3,005,876$2,753,952▼ $251,924
Accounts Payable and Accrued Expenses$1,985,296$2,063,118▲ $77,822
Mortgage Notes Payable Secured by Investment Property$2,086,015$1,844,508▼ $241,507
Other Liabilities$1,077,504$1,770,065▲ $692,561
Escrow Account Liability$283,273$335,503▲ $52,230
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Total Liabilities$8,437,964$8,767,146▲ $329,182
Net Assets / Fund Balance
Unrestricted Net Assets$1,398,548$1,275,191▼ $123,357
Temporarily Rstr Net Assets$51,405$27,778▼ $23,627
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,449,953$1,302,969▼ $146,984
Total Liabilities and Net Assets / Fund Balance$9,887,917$10,070,115▲ $182,198

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,738,341$2,793,696$8,532,037
Equipment$461,043$2,110,861$2,571,904
Land$1,283,794-$1,283,794
Leasehold Improvements$42,716$122,709$165,425
Other Land Buildings$105,576-$105,576

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$142,477-▲ $338$90,586$52,229
2013$142,397-▲ $80-$142,477
2012$142,015-▲ $382-$142,397
2011$141,358-▲ $657-$142,015
2010$91,056$50,000▲ $302-$141,358
Compensation and Service Providers

Employees

NameTitleOtherTotal
William HarrigerCOO (start 10/09/14)$31,963$31,963

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
VerlandManagement Services212 IRIS ROAD, Sewickley, PA 15143$1,734,300
Nurse Staffing Of PittsburghStaffing Agency5998 STEUBENVILLE PIKE, Mckees Rocks, PA 15136$849,733
Oncall Medicall Staffing INCStaffing Agency4400 OLD WM PENN HWY, Monroeville, PA 15146$241,839
V J ContractingConstruction306 PLEASANT DRIVE, Aliquippa, PA 15001$116,856
Carmel Construction INCConstruction300 CAMP HOME ROAD, Pittsburgh, PA 15202$107,678
Revenue and Support

Revenue Composition

Contributions and Grants
$702,109
Program Service Revenue
$17,699,495
Investment Income
$20,725
Other Revenue
$0
All Other Contributions
$702,109
Change in Net Assets
$-146,984

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4,600$397,709Value at Transfer
Total Noncash Contributions4,600$397,709-

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,422,329
Total Revenue per Audited Statements
$18,422,329
Total Revenue per Form 990
$18,422,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,720,380
Other Expenses$6,848,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,795,903--$8,795,903
Other Employee Benefits$2,056,797--$2,056,797
Fees for Services Management-$1,734,300-$1,734,300
Payroll Taxes$848,910--$848,910
Fees for Services Other$689,894--$689,894
Occupancy$590,665--$590,665
Travel$494,963--$494,963
Depreciation Depletion$444,203--$444,203
All Other Expenses$443,212--$443,212
Other Expenses$319,063--$319,063
Insurance$169,634--$169,634
Interest$104,117--$104,117
Fees for Services Legal-$90,090-$90,090
Office Expenses$36,098--$36,098
Advertising$31,615--$31,615
Pension Plan Contributions$18,770--$18,770
Conferences and Meetings$9,679--$9,679
Fees for Services Accounting-$8,654-$8,654
Total Functional Expenses$16,736,269$1,833,044$0$18,569,313

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,569,313
Total Expenses per Audited Statements$18,569,313
Total Expenses per Form 990$18,569,313
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,770,065

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMccandless Ida Series a of 20112011-10-19$5,350,000Current refunding - see part vi
BMccandless Ida Series B of 20112011-10-19$4,150,000Construct and equip facility

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,825,876$0$494,224$47,491
B$180,000$0$0$1,961

Bond Financing Compliance

Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Verland is the parent corporation to three affiliated organizations, one of which is verland cla. Verland provides management, personnel, and financial services to verland cla.

Form 990, Part VI, Section A, Line 6

Verland (25-1440761) is the sole member of verland cla.

Form 990, Part VI, Section B, Line 11B

After approval of the audit and finance committee, the form 990 is distributed to each board member for review. Formal approval of the form 990 is conducted at a board meeting prior to irs filing.

Form 990, Part VI, Section B, Line 12C

Verland has a competitive bid policy for the purchase of significant goods and services (greater than $5,000). The policy applies regardless in the event a board member were involved. It is the policy of verland and affiliates that board members recuse themselves from any votes that may represent a conflict of interest.

Form 990, Part VI, Section C, Line 19

Documents are available upon request at the corporate office: verland cla, 212 iris road, sewickley, pa 15143. Documents are also available through online services such as www.guidestar.org.

Form 990, Part VII, Section A, Line 1A

Carol b. Mitchell 40 hours devoted to a related organization (verland)/robert c. Urban, jr. 40 hours devoted to a related organization (verland).

Form 990, Part VII, Section B, Line 1

All payments are issued by the parent corporation verland (25-1440761); all 1099 forms are filed under the parent corporation verland (25-1440761).

Filing and Contact Details

Filer

Filer Name
Verland Cla
EIN
23-2250268
In Care Of
% ROBERT C URBAN JR
Phone
4127412375
Address
212 IRIS ROAD, SEWICKLEY, PA 15143

Signing Officer

Name
Robert C Urban Jr
Title
Controller
Phone
4127412375
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert C Urban Jr
Formed
1978
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
8
Employees
385
Volunteers
10

Preparer

Firm
Bdo USA Llp
Address
330 N Wabash Suite 3200, CHICAGO, IL 60611
Preparer
Rebekuh Eley
Phone
3128569100
Supplemental Narrative

Financial Statement Notes

Part X, Line 2

Accounting principles generally accepted in the united states of america require the system's management to evaluate tax positions taken by the system and recognize a tax liability (asset) if the system has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the system and has concluded that, as of june 30, 2015, there are no uncertain tax positions taken or expected to be taken. The system is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the system is no longer subject to income tax examinations for years prior to 2011.

Part IV, Line 2B

This amount represents cash held for residents by verland cla, in which a current asset balance is offset by a current liability balance. Verland administers this fund for verland cla. These funds are deposited in an interest-bearing bank account and the interest earned is not reflected in operations.

Part V, Line 4

Verland endowment holds temporarily restricted funds and unrestricted funds for capital purchases.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10COO (START 10/09/14)
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016368
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01441726

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$9.90$11.8$24.1$20.0$4.08
2023Summary only. Only limited summary data is available for this year.$17.8$10.0$7.72$20.8$20.8$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$9.09$7.69$22.2$21.0$1.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$6.72$6.46$19.3$17.9$1.42
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$6.11$5.04$21.0$19.4$1.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$9.74$3.44$19.7$19.1$0.68
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$8.96$2.77$20.1$19.3$0.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$9.00$1.98$20.8$19.9$0.92
2016Summary only. Only limited summary data is available for this year.$10.3$9.20$1.06$19.4$19.7$0.24
2015Detailed filing. Detailed filing data is available for this year.$10.1$8.77$1.30$18.4$18.6$0.15
2014Summary only. Only limited summary data is available for this year.$9.89$8.44$1.45$16.9$17.0$0.12
2013Summary only. Only limited summary data is available for this year.$8.73$7.16$1.57$15.8$15.5$0.26
2012Summary only. Only limited summary data is available for this year.$8.12$6.82$1.31$14.4$15.0$0.58
2011Summary only. Only limited summary data is available for this year.$8.99$7.09$1.89$15.7$15.1$0.59
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits