Civic Intelligence

Verland Commons

990 • Fiscal year 2018 • EIN 25-1704606

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

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

75th percentile

0.24x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

98th percentile

$317,963

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 56.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

40th percentile

-1.3%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

9.7%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$239,482

Down $3,088 (-1.3%) from 2017

Net Assets

Up

$181,976

Up $7,781 (+4.5%) from 2017

Liabilities

Down

$57,506

Down $10,869 (-16%) from 2017

Revenue

Up

$559,635

Up $49,560 (+9.7%) from 2017

Expenses

Up

$551,854

Up $29,956 (+5.7%) from 2017

Net Income

Up

$7,781

Up $19,604 (+166%) from 2017

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

2018

Assets$239,482
Liabilities$57,506
Net Assets$181,976

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

2018

Revenue$559,635
Expenses$551,854
Net Income$7,781
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.0
Gross Receipts
$559,635
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$158,471$152,461▼ $6,010
Accounts Receivable$40,393$53,344▲ $12,951
Savings and Temporary Cash Investments$18,959$19,658▲ $699
Cash and Non-Interest-Bearing Accounts$16,663$7,153▼ $9,510
Pledges and Grants Receivable$0$0→ $0
Total Assets$242,570$239,482▼ $3,088
Other Assets Total$8,084$6,866▼ $1,218
Liabilities
Other Liabilities$57,992$47,041▼ $10,951
Escrow Account Liability$7,530$6,866▼ $664
Accounts Payable and Accrued Expenses$2,853$3,599▲ $746
Total Liabilities$68,375$57,506▼ $10,869
Net Assets / Fund Balance
Temporarily Rstr Net Assets$101,697$95,709▼ $5,988
Unrestricted Net Assets$72,498$86,267▲ $13,769
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$174,195$181,976▲ $7,781
Total Liabilities and Net Assets / Fund Balance$242,570$239,482▼ $3,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$88,251$166,570$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
William HarrigerPresident/CEO
Robert C Urban JrController
Carol B MitchellDeputy CEO
James WattMember
Jon ThomasMember
Ray HuberMember
Robert DevlinMember
Paul B LongSecretary
David DuesselTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$559,606
Investment Income
$29
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$7,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,854
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$17,643$0$0$17,643
Other Expenses$15,111$0$0$15,111
Depreciation Depletion$6,010$0$0$6,010
Fees for Services Accounting$0$3,129$0$3,129
Insurance$1,319$0$0$1,319
Advertising$454$0$0$454
Total Functional Expenses$517,564$34,290$0$551,854
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$47,041
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
No

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 Urban Jr
Title
Controller
Phone
4127412375
Signed
2019-05-13
Discuss with paid preparer
Yes

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
339 Sixth Ave, 8th Fl, Pittsburgh, PA 15222
Preparer
Jacob Cook
Phone
4122812501
Supplemental Narrative

Financial Statement Notes

Schedule D, Part IV, Line 1B

The 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

The 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, 2018, 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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherLiabilitiesGrp/EOYAmt047041
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Robert C Urban Jr
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1623000
IRS990/ProgramServiceRevenueGrp/BusinessCd2623000
IRS990/ProgramServiceRevenueGrp/Desc0Community Home Program
IRS990/ProgramServiceRevenueGrp/Desc1Resident Room and Board
IRS990/ProgramServiceRevenueGrp/Desc2Food Stamps
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0532547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt125158
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0532547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21901
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0508311
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt0521898
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01750
IRS990/PYRevenuesLessExpensesAmt0-11823
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0521898
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0510075
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt07781
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/RevenueAmt0559635
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018959
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0758
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt027196
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0559606
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0510061
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0440426
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0420121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0426774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02356988
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt052
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0193
IRS990ScheduleA/InvestmentIncomeCYPct00.00008
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99992
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt02384184
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0559606
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0510061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0466864
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0420121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0427532
IRS990ScheduleA/Total509Grp/TotalAmt02384184
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0559635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0510075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0466893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0420173
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0427601
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02384377
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AdditionsDuringYearAmt07233
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt07530
IRS990ScheduleD/BuildingsGrp/BookValueAmt088251
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0166570
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0254821
IRS990ScheduleD/DistributionsDuringYearAmt07897
IRS990ScheduleD/EndingBalanceAmt06866
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/Amt047041
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliates
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The 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.

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