Civic Intelligence

Village Northwest Unlimited

EIN 42-1044017 • 501(c)3 • Sheldon, IA

Profile

Engaged in activities to improve the health, education, rehabilitation, employment, recreation facilities, legal rights and spiritual guidance for persons with disabilities.

330 Village CircleSheldon, IA 51201

www.villagenorthwest.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.07x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.09x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

51st percentile

4.6%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$224,079

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

51st percentile

4.8%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$22,760,467

Up $124,400 (+0.5%) from 2023

Liabilities

Down

$1,548,082

Down $327,954 (-17%) from 2023

Net Assets

Up

$21,212,385

Up $452,354 (+2.2%) from 2023

Revenue

Up

$16,732,062

Up $67,402 (+0.4%) from 2023

Expenses

Up

$16,203,679

Up $376,749 (+2.4%) from 2023

Net Income

Down

$528,383

Down $309,347 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $6,895,651Liabilities 2011: $1,447,236Net Assets 2011: $5,448,4152011Assets 2012: $7,950,918Liabilities 2012: $2,288,207Net Assets 2012: $5,662,7112012Assets 2013: $8,014,887Liabilities 2013: $1,963,536Net Assets 2013: $6,051,3512013Assets 2014: $8,191,722Liabilities 2014: $1,843,035Net Assets 2014: $6,348,6872014Assets 2015: $10,082,996Liabilities 2015: $1,735,316Net Assets 2015: $8,347,6802015Assets 2016: $11,397,123Liabilities 2016: $2,293,176Net Assets 2016: $9,103,9472016Assets 2017: $11,513,080Liabilities 2017: $1,420,313Net Assets 2017: $10,092,7672017Assets 2018: $12,375,431Liabilities 2018: $1,454,731Net Assets 2018: $10,920,7002018Assets 2019: $15,148,533Liabilities 2019: $1,487,209Net Assets 2019: $13,661,3242019Assets 2020: $18,084,710Liabilities 2020: $3,558,373Net Assets 2020: $14,526,3372020Assets 2021: $19,757,986Liabilities 2021: $1,555,802Net Assets 2021: $18,202,1842021Assets 2022: $21,763,774Liabilities 2022: $1,808,014Net Assets 2022: $19,955,7602022Assets 2023: $22,636,067Liabilities 2023: $1,876,036Net Assets 2023: $20,760,0312023Assets 2024: $22,760,467Liabilities 2024: $1,548,082Net Assets 2024: $21,212,3852024

Highlighted filing

2024

Assets$22,760,467
Liabilities$1,548,082
Net Assets$21,212,385

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0Expenses 2011: $13,335,5692011Expenses 2012: $13,512,7182012Expenses 2013: $13,911,2132013Revenue 2014: $15,408,562Expenses 2014: $14,202,218Net Income 2014: $1,206,3442014Revenue 2015: $14,885,662Expenses 2015: $14,222,371Net Income 2015: $663,2912015Revenue 2016: $14,728,621Expenses 2016: $14,027,192Net Income 2016: $701,4292016Revenue 2017: $15,087,853Expenses 2017: $13,917,591Net Income 2017: $1,170,2622017Revenue 2018: $14,803,669Expenses 2018: $13,791,500Net Income 2018: $1,012,1692018Revenue 2019: $16,795,555Expenses 2019: $14,028,995Net Income 2019: $2,766,5602019Revenue 2020: $16,108,536Expenses 2020: $14,991,929Net Income 2020: $1,116,6072020Revenue 2021: $18,647,041Expenses 2021: $13,950,617Net Income 2021: $4,696,4242021Revenue 2022: $17,290,667Expenses 2022: $15,269,394Net Income 2022: $2,021,2732022Revenue 2023: $16,664,660Expenses 2023: $15,826,930Net Income 2023: $837,7302023Revenue 2024: $16,732,062Expenses 2024: $16,203,679Net Income 2024: $528,3832024

Highlighted filing

2024

Revenue$16,732,062
Expenses$16,203,679
Net Income$528,383

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$1.55$21.2$16.7$16.2$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$1.88$20.8$16.7$15.8$0.84
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$1.81$20.0$17.3$15.3$2.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$1.56$18.2$18.6$14.0$4.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$3.56$14.5$16.1$15.0$1.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$1.49$13.7$16.8$14.0$2.77
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$1.45$10.9$14.8$13.8$1.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$1.42$10.1$15.1$13.9$1.17
2016Detailed filing. Detailed filing data is available for this year.$11.4$2.29$9.10$14.7$14.0$0.70
2015Detailed filing. Detailed filing data is available for this year.$10.1$1.74$8.35$14.9$14.2$0.66
2014Detailed filing. Detailed filing data is available for this year.$8.19$1.84$6.35$15.4$14.2$1.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$1.96$6.05$13.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.95$2.29$5.66$13.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$1.45$5.45$13.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.0
Gross Receipts
$16,892,479
Mission and Program Overview

Mission

Engaged in activities to improve the health, education, rehabilitation, employment, recreation, legal rights and spiritual guidance for persons with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,128,193$5,896,658▼ $231,535
Cash and Non-Interest-Bearing Accounts$2,913,629$2,702,050▼ $211,579
Savings and Temporary Cash Investments$697,232$2,645,073▲ $1,947,841
Accounts Receivable$1,765,739$2,006,412▲ $240,673
Pledges and Grants Receivable$18,402$1,009,282▲ $990,880
Investments in Publicly Traded Securities$572,819$607,973▲ $35,154
Inventories for Sale or Use$86,380$87,874▲ $1,494
Prepaid Expenses and Deferred Charges$80,995$68,641▼ $12,354
Total Assets$12,375,431$15,148,533▲ $2,773,102
Other Assets Total$112,042$124,570▲ $12,528
Liabilities
Accounts Payable and Accrued Expenses$1,443,588$1,487,209▲ $43,621
Mortgage Notes Payable Secured by Investment Property$11,143$0▼ $11,143
Other Liabilities$0$0→ $0
Total Liabilities$1,454,731$1,487,209▲ $32,478
Net Assets / Fund Balance
Unrestricted Net Assets$10,882,800$13,623,424▲ $2,740,624
Permanently Rstr Net Assets$37,900$37,900→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$10,920,700$13,661,324▲ $2,740,624
Total Liabilities and Net Assets / Fund Balance$12,375,431$15,148,533▲ $2,773,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,365,781$7,663,678$13,029,459
Equipment$229,324$1,754,084$1,983,408
Land$301,553-$301,553
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,533,567$2,927,104▲ $39,059$29,119$4,470,611
2017$1,482,977$610,950▲ $49,329$609,689$1,533,567
2016$1,394,931$578,768▲ $59,721$550,443$1,482,977
2015$1,381,668$436,784▲ $22,734$446,255$1,394,931
2014$1,888,558$635,400▲ $14,147$1,156,437$1,381,668
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barry WhitsellPresident/CEOFT$158,887$158,887

Board Members and Trustees

NameTitle
Joel OrthmannChairperson
Cindy BarwickVice-Chairperson
Chad PetittBoard Member
Dave Van EssenBoard Member
Greg GeelsBoard Member
Heidi BrownBoard Member
Judy WinkelBoard Member
Kathy LandhuisBoard Member
Nathan RockmanBoard Member
Pastor Marvin LindleyBoard Member
Randy FeenstraBoard Member
Dennis Ten ClaySecretary
Duane MueckeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,358,315
Program Service Revenue
$13,923,892
Investment Income
$75,766
Other Revenue
$437,582
All Other Contributions
$2,355,201
Change in Net Assets
$2,766,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,140,761
Other Expenses$2,888,234
Total Fundraising Expense$206,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$8,238,746$433,618$21,058$8,693,422
Other Employee Benefits$1,728,845$90,992$1,000$1,820,837
Payroll Taxes$593,752$31,250$1,500$626,502
Other Expenses$436,970$834$0$437,804
Depreciation Depletion$370,478$19,499$0$389,977
Occupancy$267,866$14,098$0$281,964
Insurance$258,409$13,600$66$272,075
Advertising$52,722$2,775$0$55,497
Fees for Services Accounting$33,254$1,750$0$35,004
Office Expenses$15,868$835$12,503$29,206
Fees for Services Other$27,681$1,274$0$28,955
Conferences and Meetings$21,615$1,138$0$22,753
Interest$0$0$4,569$4,569
Total Functional Expenses$13,163,578$659,375$206,042$14,028,995
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$157,315
Fundraising Direct Expenses$31,711
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$64,890$64,890$14,779$50,111
Fantasy Supper$19,025$19,025$2,862$16,163
Total Events$157,315$157,315$31,711$125,604
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
-Common Board MembersLegacy Endowment ReimbursementNo$152,783
-Common Board MembersCapital Transfer to Vnu FoundationNo$29,119
Dennis Ten ClayDennis Is a Board MemberCharges for Products PurchasedNo$27,416
Greg GeelsGreg Is a Board MemberCharges for Products PurchasedNo$16,879
Nathan RockmanNathan Is a Board MemberFees for Legal ServicesNo$225
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 6

Persons making a contribution to village northwest unlimited of $15 or more will be considered a member.

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

Each member is entitled to vote for the board of directors at the annual meeting.

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

A copy of form 990 is provided to the board of directors prior to filing. They review it along with the cpa at the board meeting.

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

Board members are required to sign a conflict of interest statement annually. They are aware that if anything changes they are to let management and other board members know immediately. If a conflict exists, the board member excuses themselves from decisions that affect the other entity involved.

Form 990, Part VI, Section B, Line 15

The board of directors meet to discuss the compensation of the executive director. They compare his salary to others in the same business and discuss various other factors affecting compensation. Documentation of all discussions are included in the employees personnel file.

Form 990, Part VI, Section C, Line 19

Governing documents, conflicts of interest, and financial data are available upon request from the business office during regular business hours.

Filing and Contact Details

Filer

Filer Name
Village Northwest Unlimited
EIN
42-1044017
Phone
7123244873
Address
330 VILLAGE CIRCLE, SHELDON, IA 51201

Signing Officer

Name
Barry Whitsell
Title
CEO
Phone
7123244873
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Whitsell
Formed
1975
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
410
Volunteers
120

Preparer

Firm
KF Murphy Company PC
Address
910 Park Street, PO Box 219, Sheldon, IA 51201
Preparer
Kenneth Murphy
Phone
7123245005
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Transfer to vnu foundation $29,119; cash value of life insurance (6,682).

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment funds are to be used for future support of the organization.

Schedule D, Part X, Line 2

Management has evaluated for uncertain tax positions and none were found as of june 30, 2019. Tax returns for the past three years remain open for examination by tax jurisdictions.

Raw XML AppendixShowing 400 of 775 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01443588
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/FundraisingAmt00
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IRS990/AdvertisingGrp/TotalAmt055497
IRS990/AllOtherContributionsAmt02355201
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IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0ADMINISTRATOR
IRS990/BooksInCareOfDetail/PhoneNum07123244873
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0330 VILLAGE CIRCLE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SHELDON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051201
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/PersonNm0Heidi Brown
IRS990/Form990PartVIISectionAGrp/PersonNm1Randy Feenstra
IRS990/Form990PartVIISectionAGrp/PersonNm2Greg Geels
IRS990/Form990PartVIISectionAGrp/PersonNm3Kathy Landhuis
IRS990/Form990PartVIISectionAGrp/PersonNm4Pastor Marvin Lindley
IRS990/Form990PartVIISectionAGrp/PersonNm5Nathan Rockman
IRS990/Form990PartVIISectionAGrp/PersonNm6Chad Petitt
IRS990/Form990PartVIISectionAGrp/PersonNm7Dave Van Essen
IRS990/Form990PartVIISectionAGrp/PersonNm8Judy Winkel
IRS990/Form990PartVIISectionAGrp/PersonNm9Barry Whitsell
IRS990/Form990PartVIISectionAGrp/PersonNm10Joel Orthmann
IRS990/Form990PartVIISectionAGrp/PersonNm11Cindy Barwick
IRS990/Form990PartVIISectionAGrp/PersonNm12Duane Muecke
IRS990/Form990PartVIISectionAGrp/PersonNm13Dennis Ten Clay
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice-Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
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IRS990/MissionDesc0ENGAGED IN ACTIVITIES TO IMPROVE THE HEALTH, EDUCATION, REHABILITATION, EMPLOYMENT, RECREATION FACILITIES, LEGAL RIGHTS AND SPIRITUAL GUIDANCE FOR PERSONS WITH DISABILITIES.
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IRS990/OtherExpensesGrp/Desc2DONATION, DUES & SUBS
IRS990/OtherExpensesGrp/Desc3PROVIDER & PROPERTY TAXES
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IRS990/ProgSrvcAccomActy2Grp/Desc0VOCATIONAL: TRAINING OF INTELECTUALLY AND PHYSICALLY DISABLED PEOPLE IN VARIOUS WORK PROJECTS TO DEVELOP INDIVIDUAL SKILLS AND TO ADVANCE LEARNING CAPABILITIES
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IRS990/ProgSrvcAccomActy3Grp/Desc0HCBS: HOME AND COMMUNITY BASED WAIVER SERVICE; PROVIDES AN ALTERNATE LIVING ARRANGEMENT IN HOMES WITHIN THE COMMUNITY INVOLVING SMALL NUMBERS OF DISABLED INDIVIDUALS MORE CAPABLE OF CARING FOR THEMSELVES, INCLUDING EDUCATIONAL AND REHABILITATIONAL SERVICES
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RCF/ID: RESIDENTAL CARE FACILITY FOR THE INTELECTUALLY DISABLED - PROVIDES A LIVING ARRANGEMENT FOR THE INTELECTUALLY DISABLED
IRS990/ProgSrvcAccomActyOtherGrp/Desc1RCF/ALTERNATE LIVING: RESIDENTAL CARE FACILITY/ALTERNATE LIVING FACILITY PROVIDES ALTERNATE LIVING ARRANGEMENTS FOR DISABLED PERSONS MORE CAPABLE OF CARING FOR THEMSELVES; INCLUDES EDUCATIONAL AND REHABILITIATION SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Mental Health Care & Counseling Programs, General/: DROP-IN SUPERVISION: PROVIDES A PERIODIC SERVICE TO DISABLED INDIVIDUALS IN THEIR OWN HOMES; INCLUDES EDUCATIONAL AND REHABILITATION SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Mental Health Care & Counseling Programs, General/: EAST OAK APARTMENTS: ADVANCED LEVEL OF CARE FACILITY FOR RESIDENTS MORE CAPABLE OF CARING FOR THEMSELVES.
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