Civic Intelligence

Verland Commons

990 • Fiscal year 2017 • EIN 25-1704606

Jul 01, 2016 to Jun 30, 2017 • Filed on May 02, 2018

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

77th percentile

0.28x

Higher debt load relative to assets than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.13x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

32nd percentile

-2.3%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

98th percentile

$322,816

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 63.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$242,570

No earlier filing loaded for comparison.

Net Assets

$174,195

No earlier filing loaded for comparison.

Liabilities

$68,375

No earlier filing loaded for comparison.

Revenue

$510,075

No earlier filing loaded for comparison.

Expenses

$521,898

No earlier filing loaded for comparison.

Net Income

-$11,823

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2017: $242,570Liabilities 2017: $68,375Net Assets 2017: $174,1952017Assets 2018: $239,482Liabilities 2018: $57,506Net Assets 2018: $181,9762018Assets 2019: $291,632Liabilities 2019: $138,260Net Assets 2019: $153,3722019Assets 2020: $441,458Liabilities 2020: $329,875Net Assets 2020: $111,5832020Assets 2021: $862,133Liabilities 2021: $824,283Net Assets 2021: $37,8502021Assets 2022: $1,418,999Liabilities 2022: $1,529,077Net Assets 2022: -$110,0782022Assets 2023: $1,455,592Liabilities 2023: $1,600,884Net Assets 2023: -$145,2922023Assets 2024: $1,633,986Liabilities 2024: $1,732,878Net Assets 2024: -$98,8922024

Highlighted filing

2017

Assets$242,570
Liabilities$68,375
Net Assets$174,195

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $510,075Expenses 2017: $521,898Net Income 2017: -$11,8232017Revenue 2018: $559,635Expenses 2018: $551,854Net Income 2018: $7,7812018Revenue 2019: $561,124Expenses 2019: $589,728Net Income 2019: -$28,6042019Revenue 2020: $609,719Expenses 2020: $651,508Net Income 2020: -$41,7892020Revenue 2021: $574,488Expenses 2021: $648,221Net Income 2021: -$73,7332021Revenue 2022: $602,914Expenses 2022: $750,842Net Income 2022: -$147,9282022Revenue 2023: $663,739Expenses 2023: $698,953Net Income 2023: -$35,2142023Revenue 2024: $724,720Expenses 2024: $678,320Net Income 2024: $46,4002024

Highlighted filing

2017

Revenue$510,075
Expenses$521,898
Net Income-$11,823
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 2, 2018
Return Version
2016v3.0
Gross Receipts
$510,075
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 four individuals with intellectual or physical disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$164,481$158,471▼ $6,010
Accounts Receivable$36,726$40,393▲ $3,667
Savings and Temporary Cash Investments$18,264$18,959▲ $695
Cash and Non-Interest-Bearing Accounts$5,017$16,663▲ $11,646
Pledges and Grants Receivable$0$0→ $0
Total Assets$231,468$242,570▲ $11,102
Other Assets Total$6,980$8,084▲ $1,104
Liabilities
Other Liabilities$35,535$57,992▲ $22,457
Escrow Account Liability$6,576$7,530▲ $954
Accounts Payable and Accrued Expenses$3,339$2,853▼ $486
Total Liabilities$45,450$68,375▲ $22,925
Net Assets / Fund Balance
Temporarily Rstr Net Assets$107,685$101,697▼ $5,988
Unrestricted Net Assets$78,333$72,498▼ $5,835
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$186,018$174,195▼ $11,823
Total Liabilities and Net Assets / Fund Balance$231,468$242,570▲ $11,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,261$160,560$254,821
Land$64,210-$64,210
Other Land Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel O'MalleyChairperson
Carol B MitchellPresident/CEO
William HarrigerChief Operating Officer
Robert C Urban JrController
James WattMember
Ray HuberMember
Robert DevlinMember
Paul B LongSecretary
David DuesselTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$508,311
Program Service Revenue
$1,750
Investment Income
$14
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-11,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$521,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$17,753$0$0$17,753
Other Expenses$14,160$0$0$14,160
Depreciation Depletion$6,010$0$0$6,010
Fees for Services Accounting$0$2,116$0$2,116
Insurance$1,349$0$0$1,349
Fees for Services Legal$0$355$0$355
Total Functional Expenses$488,242$33,656$0$521,898
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$57,992
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 provides management, personnel, and financial services to these four organizations - Verland Endowment, Verland CLA, Verland Commons, and The Verland Foundation, Inc.

Form 990, Part VI, Section A, Line 7A

All elections of the Corporation's Board, except that of the Director(s) that satisfies the community representation requirement of Section 811(k)(6)(C) of the National Affordable Housing Act the "Community Representative Director") shall be by the affirmative vote of the majority of the directors of Verland CLA, a Pennsylvania nonprofit corporation and a public charity exempt from taxation under Section 501(c)(3) of the Code, at its annual meeting. Election of the Community Representative Director shall be at the conclusion of the applicable Annual Meeting of the Board and shall be by the affirmative vote of a majority of the members of the Board (excluding those elected Directors whose terms expire that year).

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 Commons, 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 Commons
EIN
25-1704606
Phone
4127412375
Address
212 Iris Road, Sewickley, PA 15143

Signing Officer

Name
Robert C Urban Jr
Title
Controller
Phone
4127412375
Signed
2018-05-02
Discuss with paid preparer
No

Organization Details

Principal Officer
Robert C Urban Jr
Formed
1978
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Bdo USA Llp
Address
300 Spruce Street Suite 100, Columbus, OH 43215
Preparer
Melanie Wernert
Phone
6144883126
Supplemental Narrative

Financial Statement Notes

Schedule D, Part IV, Line 1B

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

Schedule D, Part IV, Line 2B

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

Schedule D, 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, 2017, 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.

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IRS990/ProgramServiceRevenueGrp/Desc0Food Stamps
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01750
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0491437
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029
IRS990/PYOtherExpensesAmt0517350
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02108
IRS990/PYRevenuesLessExpensesAmt0-23776
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0517350
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0493574
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-11823
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01750
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0508311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0491437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0444367
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0451488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0457005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02352608
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0223
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08569
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99991
IRS990ScheduleA/PublicSupportPY170Pct00.9999
IRS990ScheduleA/PublicSupportTotal170Amt02352608
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0508311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0491437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0444367
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0451488
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0457005
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02352608
IRS990ScheduleA/TotalSupportAmt02352831
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt05689
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt06576
IRS990ScheduleD/BuildingsGrp/BookValueAmt094261
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0160560
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0254821
IRS990ScheduleD/DistributionsDuringYearAmt04735
IRS990ScheduleD/EndingBalanceAmt07530
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt064210
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt064210
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057992
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliates
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0This amount represents cash held for residents by Verland Commons in which a current asset balance is offset by a current liability balance. Verland administers this fund for Verland Commons. These funds are deposited in an interest-bearing bank account and the interest earned is not reflected in operations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1This amount represents cash held for residents by Verland Commons in which a current asset balance is offset by a current liability balance. Verland administers this fund for Verland Commons. These funds are deposited in an interest-bearing bank account and the interest earned is not reflected in operations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Accounting 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, 2017, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part IV, Line 1b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part IV, Line 2b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158471
IRS990ScheduleD/TotalLiabilityAmt057992
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt026650
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt126000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt25000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0233095
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1155222
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2133883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20

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