Civic Intelligence

Village Community Services

EIN 91-1459748 • 501(c)3 • Arlington, WA

Profile

Village community services supports people with disabilities in achieving personal potential at home, work, and in community life.

3210 Smokey Pt Dr Ste 200Arlington, WA 98223

www.villagecommunitysvcs.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.55x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.60x

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

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

Net Margin

13th percentile

-19%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$79,583

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

11th percentile

-24%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Up

$5,173,249

Up $830,539 (+19%) from 2023

Liabilities

Up

$2,861,733

Up $1,742,016 (+156%) from 2023

Net Assets

Down

$2,311,516

Down $911,477 (-28%) from 2023

Revenue

Down

$4,753,312

Down $1,501,805 (-24%) from 2023

Expenses

Up

$5,669,006

Up $776,044 (+16%) from 2023

Net Income

Down

-$915,694

Down $2,277,849 (-167%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,720,835Liabilities 2010: $1,086,187Net Assets 2010: $1,634,6482010Assets 2011: $2,686,317Liabilities 2011: $1,070,524Net Assets 2011: $1,615,7932011Assets 2012: $2,786,807Liabilities 2012: $1,109,249Net Assets 2012: $1,677,5582012Assets 2013: $2,926,625Liabilities 2013: $1,131,109Net Assets 2013: $1,795,5162013Assets 2014: $3,170,333Liabilities 2014: $1,356,866Net Assets 2014: $1,813,4672014Assets 2015: $2,815,609Liabilities 2015: $1,299,062Net Assets 2015: $1,516,5472015Assets 2016: $2,465,123Liabilities 2016: $1,097,606Net Assets 2016: $1,367,5172016Assets 2017: $2,641,951Liabilities 2017: $1,159,041Net Assets 2017: $1,482,9102017Assets 2018: $2,709,178Liabilities 2018: $1,167,635Net Assets 2018: $1,541,5432018Assets 2019: $2,553,752Liabilities 2019: $1,060,830Net Assets 2019: $1,492,9222019Assets 2020: $2,866,356Liabilities 2020: $1,161,558Net Assets 2020: $1,704,7982020Assets 2021: $2,745,181Liabilities 2021: $967,045Net Assets 2021: $1,778,1362021Assets 2022: $2,926,287Liabilities 2022: $1,104,519Net Assets 2022: $1,821,7682022Assets 2023: $4,342,710Liabilities 2023: $1,119,717Net Assets 2023: $3,222,9932023Assets 2024: $5,173,249Liabilities 2024: $2,861,733Net Assets 2024: $2,311,5162024

Highlighted filing

2024

Assets$5,173,249
Liabilities$2,861,733
Net Assets$2,311,516

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,784,5162010Expenses 2011: $3,054,1842011Expenses 2012: $2,797,8642012Revenue 2013: $2,906,641Expenses 2013: $2,789,744Net Income 2013: $116,8972013Revenue 2014: $2,975,382Expenses 2014: $2,954,623Net Income 2014: $20,7592014Revenue 2015: $2,758,227Expenses 2015: $3,000,950Net Income 2015: -$242,7232015Revenue 2016: $2,815,241Expenses 2016: $2,982,710Net Income 2016: -$167,4692016Revenue 2017: $2,831,096Expenses 2017: $2,770,385Net Income 2017: $60,7112017Revenue 2018: $2,815,911Expenses 2018: $2,682,592Net Income 2018: $133,3192018Revenue 2019: $3,078,827Expenses 2019: $3,133,829Net Income 2019: -$55,0022019Revenue 2020: $3,802,447Expenses 2020: $3,612,483Net Income 2020: $189,9642020Revenue 2021: $3,984,634Expenses 2021: $3,919,520Net Income 2021: $65,1142021Revenue 2022: $4,509,346Expenses 2022: $4,384,338Net Income 2022: $125,0082022Revenue 2023: $6,255,117Expenses 2023: $4,892,962Net Income 2023: $1,362,1552023Revenue 2024: $4,753,312Expenses 2024: $5,669,006Net Income 2024: -$915,6942024

Highlighted filing

2024

Revenue$4,753,312
Expenses$5,669,006
Net Income-$915,694

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.17$2.86$2.31$4.75$5.67$0.92
2023Detailed filing. Detailed filing data is available for this year.$4.34$1.12$3.22$6.26$4.89$1.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$1.10$1.82$4.51$4.38$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.97$1.78$3.98$3.92$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.87$1.16$1.70$3.80$3.61$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.55$1.06$1.49$3.08$3.13$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.71$1.17$1.54$2.82$2.68$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.64$1.16$1.48$2.83$2.77$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.47$1.10$1.37$2.82$2.98$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.82$1.30$1.52$2.76$3.00$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.17$1.36$1.81$2.98$2.95$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.93$1.13$1.80$2.91$2.79$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$1.11$1.68$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$1.07$1.62$3.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$1.09$1.63$2.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$4,969,787
Mission and Program Overview

Mission

Village community services supports people with disabilities in achieving personal potential at home, work, and in community life.

Helps people with disabilities to achieve personal potential at home, work & in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,434,045$3,216,201▲ $1,782,156
Cash and Non-Interest-Bearing Accounts$1,625,687$785,498▼ $840,189
Investments in Publicly Traded Securities$499,090$551,344▲ $52,254
Savings and Temporary Cash Investments$565,283$265,474▼ $299,809
Accounts Receivable$146,998$247,158▲ $100,160
Prepaid Expenses and Deferred Charges$71,607$104,290▲ $32,683
Pledges and Grants Receivable-$3,284-
Total Assets$4,342,710$5,173,249▲ $830,539
Liabilities
Deferred Revenue$35,000$1,835,496▲ $1,800,496
Mortgage Notes Payable Secured by Investment Property$567,583$539,451▼ $28,132
Accounts Payable and Accrued Expenses$517,134$486,786▼ $30,348
Total Liabilities$1,119,717$2,861,733▲ $1,742,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,740,168$1,873,741▼ $866,427
Net Assets With Donor Restrictions$482,825$437,775▼ $45,050
Total Net Assets Fund Balance$3,222,993$2,311,516▼ $911,477
Total Liabilities and Net Assets / Fund Balance$4,342,710$5,173,249▲ $830,539

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$948,512$729,869$1,678,381
Other Land Buildings$1,111,728$253,189$1,364,917
Land$1,106,347-$1,106,347
Equipment$49,614$254,583$304,197
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tami WiermanExec. Director - FinanceFT$90,221$9,704$99,925
Michelle DietzExec. Director program (until 09/24)FT$74,066$9,381$83,447
Roula RoeInterim Ed - Prog/devFT$71,057$8,830$79,887
Kris MeckoDirector of Employee ServicesFT$60,186$9,136$69,322

Board Members and Trustees

NameTitle
Paul ColePresident
Joan PenningtonVice President
Robert StaffordDirector
Teri MckeehanDirector (until 07/2024)
Brandi PiecoraSecretary
Jeff CornellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,820,505
Program Service Revenue
$6,255
Investment Income
$43,554
Other Revenue
$-117,002
All Other Contributions
$38,492
Change in Net Assets
$-915,694

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,893,616
Revenue Not Reported on Financial Statements
$-140,304
Revenue Not Reported on Form 990
$16,357
Other Revenue Adjustments
$-141,430
Total Revenue per Audited Statements
$4,909,973
Total Revenue per Form 990
$4,753,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,938,176
Other Expenses$730,180
Total Fundraising Expense$213,519
Grants and Similar Amounts Paid$650
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,370,866$400,707$97,519$3,869,092
Payroll Taxes$337,759$53,804$7,623$399,186
Current Officers, Directors, Trustees, and Key Employees$69,322$259,460-$328,782
Other Employee Benefits$264,263$38,690$13,246$316,199
Fees for Services Other$59,399$58,384$53,664$171,447
Travel$113,302$7,639$2,367$123,308
Occupancy$54,791$15,172$7,215$77,178
Depreciation Depletion$44,024$20,170$8,648$72,842
Office Expenses$42,783$21,464$7,278$71,525
Insurance$437$35,166-$35,603
Other Expenses$28,982$3,070$84$32,136
Fees for Services Accounting-$29,495-$29,495
Pension Plan Contributions$20,305$4,685$-73$24,917
Information Technology$7,160$1,975$459$9,594
Conferences and Meetings$450$-72$1,350$1,728
Fees for Services Legal-$1,554-$1,554
Fees for Service Investment Mgmnt Fees-$1,126-$1,126
Advertising$44-$691$735
Grants to Domestic Individuals$650--$650
Total Functional Expenses$4,452,760$1,002,727$213,519$5,669,006

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,821,450
Total Expenses per Form 990$5,669,006
Expenses per Audited Statements$5,667,230
Expenses Not Reported on Form 990$154,220
Expenses Not Reported on Financial Statements$1,776
Other Expense Adjustments$650
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,963
Fundraising Gross Income$5,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$35,172$5,500$2,398$3,102
Total Events$35,172$5,500$21,963$-16,463
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
Joan PenningtonVice PresidentGuardian of a ClientNo$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reviewed by the board prior to submission to the irs.

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

The organization has adopted a policy based on the sample provided by executive service corps of washington. This policy is comprehensive and contains procedures for monitoring and enforcing the policy. Each board member completes the form annually.

Form 990, Part VI, Section B, Line 15A

Executive team compensation is determined by the board and discussed during executive sessions of the board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Village Community Services
EIN
91-1459748
Phone
3606537752
Address
3210 SMOKEY PT DR STE 200, ARLINGTON, WA 98223

Signing Officer

Name
Tami Wierman
Title
Executive Director
Phone
3606537752
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tami Wierman
Formed
1989
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
169
Volunteers
14

Preparer

Firm
Vine Dahlen Pllc
Address
3500 188TH STREET SW STE 322, LYNNWOOD, WA 98037
Preparer
Lori L Scott CPA
Phone
4257716055
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization's tax filings are subject to examination by taxing authorities, generally for three years after the return is filed. The organization would recognize accrued interest and penalties associated with uncertain tax positions, if any, as part of supporting services expenses in the statements of activities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Grants to individuals -650.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental property expenses -119,467. Special event expenses -21,963.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental property expenses 119,467. Special event expenses 21,963.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Grants to individuals 650.

Raw XML AppendixShowing 400 of 576 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC. DIRECTOR - FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC. DIR-PROGRAM (UNTIL 09/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt2INTERIM ED - PROG/DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF EMPLOYEE SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (UNTIL 07/2024)
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IRS990/MissionDesc0VILLAGE COMMUNITY SERVICES SUPPORTS PEOPLE WITH DISABILITIES IN ACHIEVING PERSONAL POTENTIAL AT HOME, WORK, AND IN COMMUNITY LIFE.
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IRS990/PrincipalOfficerNm0TAMI WIERMAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE EMPLOYMENT SERVICES PROGRAM PROVIDES INDIVIDUALIZED VOCATIONAL SUPPORT BY BUILDING JOB READINESS SKILLS IN ORDER TO SECURE PAID EMPLOYMENT AND/OR VOLUNTEER POSITIONS FOR PERSONS WITH DISABILITIES AND REHABILITATIVE NEEDS. THIS PROGRAM INCLUDES JOB COACHING AND ON-THE-JOB SUPPORT AS NEEDED. THE ORGANIZATION ALSO PROVIDES CONSULTATION AND ASSESSMENT FOR LOCAL COMMUNITY SCHOOLS AND TRIBAL ASSOCIATIONS. PARTICIPANTS SERVED - 56
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0452947
IRS990/ProgSrvcAccomActy3Grp/Desc0OUTREACH AND TRAINING PROGRAMS INCLUDE THE VILLAGE EXPERIENCE LEARNING CENTER (VELC), VOICES OF THE VILLAGE (VOV), AND TRAINING. VELC PROVIDES MUSIC AND ARTS ACTIVITIES AND CONDUCTS CLASSES IN ART, TECHNOLOGY, FINANCE, JOB SKILLS, AS WELL AS SOCIAL GATHERINGS. THESE ACTIVITIES ARE DESIGNED TO MEET CLIENT EDUCATIONAL, SOCIAL, AND INDEPENDENCE GOALS FOR RESIDENTIAL CLIENTS. VOV IS A BAND OF ADULTS WITH DISABILITIES WHICH HOSTS MUSICAL SESSIONS AND PERFORMS AT COMMUNITY EVENTS THROUGHOUT WESTERN WASHINGTON. TRAINING STAFF PROVIDE STATE-REQUIRED ORIENTATION, HANDS ON LEARNING, AND THE CORE CURRICULUM. IN ADDITION, VCS OFFERS ONGOING PROFESSIONAL DEVELOPMENT TO STAFF TO ENSURE THEY HAVE THE SKILLS TO PROVIDE EXEMPLARY SERVICES TO OUR CLIENTS. PARTICIPANTS SERVED - 165
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt055550
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE VILLAGE HOUSING PROGRAM WAS ESTABLISHED IN 2024. THE PROGRAM'S FOCUS IS TO GENERATE A COMMUNITY-BASED SOLUTION TO ADDRESS THE HOUSING SHORTAGE FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN WASHINGTON STATE BY ACQUIRING AND OPERATING AFFORDABLE HOUSING FOR THESE INDIVIDUALS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1THE VILLAGE MUSIC AND ARTS PROGRAM OFFERS PEOPLE WITH DISABILITIES THE OPPORTUNITY TO CREATE AND PERFORM MUSIC. THE PROGRAM'S MISSION IS TO PROMOTE COMMUNITY AND INCLUSION THROUGH INTERACTIVE MUSIC AND ART. THE VILLAGE MUSIC AND ARTS PROGRAM INCLUDES WEEKLY MUSICAL JAM SESSIONS, A MONTHLY "EVENING WITH THE ARTS" EVENT, AND VOICES OF THE VILLAGE PERFORMANCE ENSEMBLE. OTHER PROGRAMS CONSIST OF SHORT-TERM PROGRAMS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt075739
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt169748
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