Civic Intelligence

Villages in Partnership Inc

EIN 45-2442802 • 501(c)3 • Allentown, NJ

Profile

Villages in partnership (vip) is a faith-based christian oganization that implements sustainable development projects in malawi, africa, in the areas of water & sanitation, food security, health care, education, economic development and infrastructure.

PO Box 52Allentown, NJ 08501

www.villagesinpartnership.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.01x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

99th percentile

318%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

151%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$3,687,131

Up $2,804,873 (+318%) from 2023

Liabilities

Down

$61,558

Down $3,909 (-6.0%) from 2023

Net Assets

Up

$3,625,573

Up $2,808,782 (+344%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin92nd percentile

Revenue

Up

$4,682,648

Up $2,820,722 (+151%) from 2023

Expenses

Down

$1,902,299

Down $309,821 (-14%) from 2023

Net Income

Up

$2,780,349

Up $3,130,543 (+894%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $288,502Liabilities 2011: $0Net Assets 2011: $288,5022011Assets 2012: $261,774Liabilities 2012: $0Net Assets 2012: $261,7742012Assets 2013: $365,238Liabilities 2013: $0Net Assets 2013: $365,2382013Assets 2014: $491,230Liabilities 2014: $0Net Assets 2014: $491,2302014Assets 2015: $537,770Liabilities 2015: $0Net Assets 2015: $537,7702015Assets 2016: $801,525Liabilities 2016: $0Net Assets 2016: $801,5252016Assets 2017: $994,222Liabilities 2017: $10,913Net Assets 2017: $983,3092017Assets 2018: $1,081,114Liabilities 2018: $4,862Net Assets 2018: $1,076,2522018Assets 2019: $1,007,160Liabilities 2019: $12,602Net Assets 2019: $994,5582019Assets 2020: $870,483Liabilities 2020: $43,079Net Assets 2020: $827,4042020Assets 2021: $1,253,125Liabilities 2021: $2,274Net Assets 2021: $1,250,8512021Assets 2022: $1,143,905Liabilities 2022: $20,187Net Assets 2022: $1,123,7182022Assets 2023: $882,258Liabilities 2023: $65,467Net Assets 2023: $816,7912023Assets 2024: $3,687,131Liabilities 2024: $61,558Net Assets 2024: $3,625,5732024

Highlighted filing

2024

Assets$3,687,131
Liabilities$61,558
Net Assets$3,625,573
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $352,098Expenses 2011: $63,596Net Income 2011: $288,5022011Revenue 2012: $280,416Expenses 2012: $307,144Net Income 2012: -$26,7282012Revenue 2013: $424,904Expenses 2013: $321,440Net Income 2013: $103,4642013Revenue 2014: $447,419Expenses 2014: $328,500Net Income 2014: $118,9192014Revenue 2015: $490,221Expenses 2015: $434,487Net Income 2015: $55,7342015Revenue 2016: $672,582Expenses 2016: $408,827Net Income 2016: $263,7552016Revenue 2017: $769,702Expenses 2017: $619,750Net Income 2017: $149,9522017Revenue 2018: $854,242Expenses 2018: $722,273Net Income 2018: $131,9692018Revenue 2019: $1,374,861Expenses 2019: $1,535,224Net Income 2019: -$160,3632019Revenue 2020: $1,098,589Expenses 2020: $1,291,414Net Income 2020: -$192,8252020Revenue 2021: $1,854,326Expenses 2021: $1,450,894Net Income 2021: $403,4322021Revenue 2022: $1,598,223Expenses 2022: $1,638,968Net Income 2022: -$40,7452022Revenue 2023: $1,861,926Expenses 2023: $2,212,120Net Income 2023: -$350,1942023Revenue 2024: $4,682,648Expenses 2024: $1,902,299Net Income 2024: $2,780,3492024

Highlighted filing

2024

Revenue$4,682,648
Expenses$1,902,299
Net Income$2,780,349
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,687,131
Liabilities
$61,558
Net assets
$3,625,573
Revenue
$4,682,648
Expenses
$1,902,299
Net income
$2,780,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.06$3.63$4.68$1.90$2.78
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.07$0.82$1.86$2.21$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.02$1.12$1.60$1.64$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.85$1.45$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.83$1.10$1.29$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.01$0.99$1.37$1.54$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.85$0.72$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.77$0.62$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.67$0.41$0.26
2015Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.49$0.43$0.06
2014Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$0.45$0.33$0.12
2013Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.42$0.32$0.10
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.28$0.31$0.03
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$0.35$0.06$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.0
Gross Receipts
$4,682,648
Mission and Program Overview

Mission

Villages in partnership (vip) is a faith-based christian organization that implements sustainable development projects in malawi, africa, in the areas of water & sanitation, food security, health care, education, economic development and infrastructure.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$11,030$2,036,473▲ $2,025,443
Cash and Non-Interest-Bearing Accounts$402,724$1,196,712▲ $793,988
Investments in Publicly Traded Securities$410,349$411,194▲ $845
Prepaid Expenses and Deferred Charges$6,621$8,180▲ $1,559
Land, Buildings, and Equipment, Net$7,977$2,807▼ $5,170
Total Assets$882,258$3,687,131▲ $2,804,873
Other Assets Total$43,557$31,765▼ $11,792
Liabilities
Other Liabilities$43,557$31,765▼ $11,792
Accounts Payable and Accrued Expenses$21,910$29,793▲ $7,883
Total Liabilities$65,467$61,558▼ $3,909
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$615,571$2,969,831▲ $2,354,260
Net Assets With Donor Restrictions$201,220$655,742▲ $454,522
Total Net Assets Fund Balance$816,791$3,625,573▲ $2,808,782
Total Liabilities and Net Assets / Fund Balance$882,258$3,687,131▲ $2,804,873

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,807$17,782$20,589
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Liz Heinzel-nelsonExecutive DiFT$80,016$80,016

Board Members and Trustees

NameTitle
Robert D RhoadPresident/ch
Annie BeldenDirector
Betsy YatesDirector
Chris EblingDirector
Dave SpeccaDirector
David ShipmanDirector
Joe MonaghanDirector
Lucy GoekeDirector
Marissa CanoDirector
Stephen Heinzel-nelsonDirector
Tara Heinzel-nelsonDirector
Tim SchulerDirector
Tom DohertyDirector
Gayle AndersonSecretary
Timothy GoldenTreasurer
Greg HercegVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,591,790
Program Service Revenue
$78,570
Investment Income
$12,288
Other Revenue
$0
All Other Contributions
$4,591,790
Change in Net Assets
$2,780,349

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies1$99,237Fair Market Value (FMV)
Securities Publicly Traded1$66,100Fair Market Value (FMV)
Total Noncash Contributions2$165,337-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,682,648
Revenue Not Reported on Form 990
$28,433
Total Revenue per Audited Statements
$4,711,081
Total Revenue per Form 990
$4,682,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,193,638
Salaries, Compensation, and Employee Benefits$449,446
Total Fundraising Expense$373,421
Other Expenses$259,215
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,193,638--$1,193,638
Other Salaries and Wages$74,736$103,810$111,585$290,131
Current Officers, Directors, Trustees, and Key Employees$20,612$28,630$30,774$80,016
Other Employee Benefits$7,352$17,991$16,720$42,063
Payroll Taxes$9,591$13,324$14,321$37,236
Fees for Services Accounting-$11,820-$11,820
Occupancy-$11,669-$11,669
Office Expenses-$8,246-$8,246
Other Expenses$2,385$5,516$2,782$5,516
Depreciation Depletion-$5,169-$5,169
Insurance-$5,040-$5,040
Fees for Services Other$1,080$1,500$1,613$4,193
Fees for Service Investment Mgmnt Fees-$2,965-$2,965
Conferences and Meetings-$1,541-$1,541
All Other Expenses$398$228$55$681
Total Functional Expenses$1,309,792$219,086$373,421$1,902,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,902,299
Total Expenses per Audited Statements$1,902,299
Total Expenses per Form 990$1,902,299
International Activity

International Summary

Employees
1
Spending
$1,193,638

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaGrants to RecipientsWork on Service Proj-1$1,193,638
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sarah Moore-Wages PaidNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$31,765
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Liz heinzel-nelson stephen heinzel-nelson vp husband/wife”

Form 990, Page 6, Part VI, Line 11B

“A draft of the return was circulated to all trustees for their review and comment.”

Form 990, Page 6, Part VI, Line 12C

“At vip's annual meeting, the board was reminded of the conflict of interest policy, and trustees were required to fill out and execute the required conflict of interest disclosure and certification form.”

Form 990, Page 6, Part VI, Line 15A

“The personnel commitee of the baord surveyed salary information for other comparable non-profit organizations and made a recommendation as to the compensation for the executive director, which was acted upon and adopted by the full board.”

Form 990, Page 6, Part VI, Line 15B

“The personnel commitee of the baord surveyed salary information for other comparable non-profit organizations and made a recommendation as to the compensation for staff members, which was acted upon and adopted by the full board.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request and the 990 is avaialable on guidestar.”

Filing and Contact Details

Filer

Filer Name
Villages in Partnership Inc
EIN
45-2442802
Phone
6097724753
Address
PO BOX 52, ALLENTOWN, NJ 08501

Signing Officer

Name
Timothy Golden
Title
Treasurer
Phone
6097724753
Signed
2025-10-17

Organization Details

Principal Officer
Timothy Golden
Formed
2011
Legal Domicile
Nj
Voting Board Members
17
Independent Board Members
16
Employees
7
Volunteers
50

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Ryan Dowdell CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Villages in partnership (vip) is a faith-based christian oganization that implements sustainable development projects in malawi, africa, in the areas of water & sanitation, food security, health care, education, economic development and infrastructure.”

Form 990, Page 2, Part III, Line 4A

“Through extensive communications and planning with our sister organization in malawi (villages in partnership international), vip supported the following development projects (through grants and in-kind donations of project supplies) among others in 2023; completed construction of the khanda health center; constructed 13 houses for cyclone freddy victims; drilled 10 wells, providing clean water access to 573 additional households; provided 75 bags of grain to 129 households; supported 38 farmers growing cash crops using large scale irrigation; vaccinated 26,000 chickens across 29 villages; dewormed 1,685 goats in 559 households; enrolled 631 children in early childhood education; supported 10 students in vocational schools; and provided 10 students with scholarships to attend college.”

Form 990, Part V, Line 4B

“MALAWI”

Financial Statement Notes

Schedule D, Page 3, Part X

“No provisions are made for federal and state inco:me taxes. The organization is exempt from federal inco:me taxes pursuant to section 501 (c)(3) of the internal revenue code. Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained on examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax positions and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to inco:me tax examinations by federal authorities for years before 2021.”

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IRS990/MissionDesc0VILLAGES IN PARTNERSHIP (VIP) IS A FAITH-BASED CHRISTIAN OGANIZATION THAT IMPLEMENTS SUSTAINABLE DEVELOPMENT PROJECTS IN MALAWI, AFRICA, IN THE AREAS OF WATER & SANITATION, FOOD SECURITY, HEALTH CARE, EDUCATION, ECONOMIC DEVELOPMENT AND INFRASTRUCTURE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISIONS ARE MADE FOR FEDERAL AND STATE INCO:ME TAXES. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCO:ME TAXES PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCO:ME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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