Civic Intelligence

Verland

990 • Fiscal year 2024 • EIN 25-1440761

Jul 01, 2023 to Jun 30, 2024 • Filed on May 12, 2025

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

97th percentile

1.35x

Higher debt load relative to assets than 97% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.32x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

27th percentile

-4.1%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$271,629

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

99th percentile

392%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,060,932

Up $1,188,120 (+24%) from 2022

Net Assets

Down

-$2,139,184

Down $674,746 (-46%) from 2022

Liabilities

Up

$8,200,116

Up $1,862,866 (+29%) from 2022

Revenue

Up

$6,225,565

Up $1,604,716 (+35%) from 2022

Expenses

Up

$6,481,692

Up $731,308 (+13%) from 2022

Net Income

Up

-$256,127

Up $873,408 (+77%) from 2022

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2017: $1,934,169Liabilities 2017: $1,108,317Net Assets 2017: $825,8522017Assets 2018: $1,997,744Liabilities 2018: $1,231,533Net Assets 2018: $766,2112018Assets 2019: $2,917,291Liabilities 2019: $1,711,391Net Assets 2019: $1,205,9002019Assets 2020: $1,359,458Liabilities 2020: $870,438Net Assets 2020: $489,0202020Assets 2021: $2,093,829Liabilities 2021: $2,344,316Net Assets 2021: -$250,4872021Assets 2022: $4,872,812Liabilities 2022: $6,337,250Net Assets 2022: -$1,464,4382022Assets 2024: $6,060,932Liabilities 2024: $8,200,116Net Assets 2024: -$2,139,1842024

Highlighted filing

2024

Assets$6,060,932
Liabilities$8,200,116
Net Assets-$2,139,184

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $3,468,693Expenses 2017: $3,549,769Net Income 2017: -$81,0762017Revenue 2018: $3,540,004Expenses 2018: $3,599,645Net Income 2018: -$59,6412018Revenue 2019: $4,050,883Expenses 2019: $3,611,194Net Income 2019: $439,6892019Revenue 2020: $3,559,771Expenses 2020: $4,276,651Net Income 2020: -$716,8802020Revenue 2021: $4,158,512Expenses 2021: $4,898,019Net Income 2021: -$739,5072021Revenue 2022: $4,620,849Expenses 2022: $5,750,384Net Income 2022: -$1,129,5352022Revenue 2024: $6,225,565Expenses 2024: $6,481,692Net Income 2024: -$256,1272024

Highlighted filing

2024

Revenue$6,225,565
Expenses$6,481,692
Net Income-$256,127
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$6,363,156
Mission and Program Overview

Mission

Verland operates as the parent company to several corporations whose mission is to establish, support, maintain, advocate and operate residences and programs for the guidance, education, treatment and long term care of individuals with intellectual and developmental disabilities, without regard to race, color, creed, sex or national origin.

Verland, the parent corporation of the verland system, provides overall general administrative services, direction, and control to all entities. The entitites reimburse verland on a pro-rata basis for these services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$616,920$670,854▲ $53,934
Savings and Temporary Cash Investments-$315,359-
Prepaid Expenses and Deferred Charges$351,080$202,830▼ $148,250
Cash and Non-Interest-Bearing Accounts$77,958$101,462▲ $23,504
Land, Buildings, and Equipment, Net$146,322$95,936▼ $50,386
Total Assets$1,232,488$6,060,932▲ $4,828,444
Other Assets Total$40,208$4,674,491▲ $4,634,283
Liabilities
Other Liabilities$1,282,340$6,203,921▲ $4,921,581
Accounts Payable and Accrued Expenses$1,873,982$1,996,195▲ $122,213
Total Liabilities$3,156,322$8,200,116▲ $5,043,794
Net Assets / Fund Balance
Net Assets With Donor Restrictions$668,136$680,016▲ $11,880
Net Assets Without Donor Restrictions$-2,591,970$-2,819,200▼ $227,230
Total Net Assets Fund Balance$-1,923,834$-2,139,184▼ $215,350
Total Liabilities and Net Assets / Fund Balance$1,232,488$6,060,932▲ $4,828,444

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,780$212,457$280,237
Other Land Buildings$28,156$1,582$29,738
Other Assets Org$4,569,484--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William F HarrigerCEO (left 7/31/23)PT$150,577$121,052$271,629
Catherine BogatsCFO/assistant TreasurerPT$142,481$67,302$209,783
George J RomanoChief of Facilities/operationsPT$124,175$46,503$170,678
Abigayle M TobiaVice President of PhilanthropyFT$125,768$35,217$160,985
Nicole GarciaVice President of ClinicalFT$123,808$2,694$126,502
Thomas SchmuraEmployee & Labor Relations ManagerFT$107,336$5,842$113,178
Jennifer TilleyControllerFT$110,406$2,424$112,830
Carol B MitchellDeputy CEO & Ex-officio DirectorPT$102,999$2,059$105,058
Leland SappCEO (started 9/1/23)PT$96,154$6,008$102,162

Board Members and Trustees

NameTitle
Jon M ThomasChairperson
DANIEL O'MALLEYVice Chairperson
Colleen PietrusinskiDirector
Raymond HuberDirector
Robert F GaertnerDirector
Elizabeth BilodeauDirector (left 11/8/23)
Drew HelonDirector (left 7/31/23)
Roger BottiDirector (started 3/11/24)
Justin DodgeDirector (started 6/17/24)
Marianne DimatteoCOO (started 4/1/24)
Paul B LongSecretary
David P DuesselTreasurer (left 9/1/23)
Daniela WilpsTreasurer (started 9/1/23)

Highest Paid Contractors

ContractorServicesLocationCompensation
Crothall HealthcareHousekeeping Services13028 COLLECTION CENTER DRIVE, Chicago, IL 60693$409,423
J&l Quality Home Care LLCStaffing301 GRANT ST SUITE 270, Pittsburgh, PA 15219$105,745
Revenue and Support

Revenue Composition

Contributions and Grants
$564,605
Program Service Revenue
$5,708,138
Investment Income
$16,962
Other Revenue
$-64,140
All Other Contributions
$321,706
Change in Net Assets
$-256,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,666,464
Other Expenses$2,815,228
Total Fundraising Expense$585,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$1,828,827$252,615$2,081,442
Fees for Services Other-$1,230,227$76,513$1,306,740
Current Officers, Directors, Trustees, and Key Employees-$698,562$96,492$795,054
Other Expenses-$513,176$49,120$562,296
Other Employee Benefits-$463,228$63,986$527,214
Fees for Services Legal-$277,378-$277,378
Payroll Taxes-$179,105$24,740$203,845
Occupancy-$168,047$364$168,411
Insurance-$135,245$823$136,068
Advertising-$113,075$2,010$115,085
Fees for Services Accounting-$75,549-$75,549
Depreciation Depletion-$74,306-$74,306
Pension Plan Contributions-$51,759$7,150$58,909
Office Expenses-$50,760$7,613$58,373
Travel-$30,788$3,744$34,532
Interest-$4,351-$4,351
Fees for Service Investment Mgmnt Fees-$2,139-$2,139
Total Functional Expenses$0$5,896,522$585,170$6,481,692
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$90,814
Fundraising Gross Income$26,674
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Verland Open$123,357$10,959$3,436$7,523
Compassionate Care Gala$60,820$550$9,145$-8,595
Total Events$269,573$26,674$90,814$-64,140
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Relative to Deputy CEOWages and BenefitsNo$146,171
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$6,121,492
Lease Liability$82,429
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 by the board members prior to the 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). 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 B, Line 15

The hr committee of the board reviews the compensation of the organization's ceo and deputy ceo. This review utilizes and has utilized numerous independent person and resources, including an independent compensation consultant, a survey of comparable data from form 990 of other organizations, and compensation surveys and studies. The hr committee of the board approves the compensation.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Verland
EIN
25-1440761
Phone
4127412375
Address
212 IRIS ROAD, SEWICKLEY, PA 15143

Signing Officer

Name
Leland Sapp
Title
CEO
Phone
4127412375
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leland Sapp
Formed
1978
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
10
Employees
34
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
4334 MUNSON STREET SUITE 200, CANTON, OH 44718
Preparer
Jennifer Coleman
Phone
3304972000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Purchased services: program service expenses 0. Management and general expenses 1,230,227. Fundraising expenses 76,513. Total expenses 1,306,740.

Financial Statement Notes

PART X, LINE 2:

All entities in the company, with the exception of verland housing corporation, are exempt from federal and state income taxes under section 501 (c)(3) of the internal revenue code. The company follows the income tax standard for uncertain tax positions. The standard prescribes a recognition threshold and measurement principle for the financial statement recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. As a result of the application, the company evaluated its tax positions and determined that it had no uncertain tax positions as of june 30, 2024 or 2023.

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Peer Organizations

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