Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 95-4344026 • 501(c)3 • Winnetka, CA
Profile
Two residential houses are operated for the care of low-income developmentally disabled clients.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$550,210
Down $31,277 (-5.4%) from 2022
Liabilities
Down$59,010
Down $27,590 (-32%) from 2022
Net Assets
Down$491,200
Down $3,687 (-0.7%) from 2022
Revenue
Down$76,186
Down $2,086 (-2.7%) from 2022
Expenses
Down$86,861
Down $6,529 (-7.0%) from 2022
Net Income
Up-$10,675
Up $4,443 (+29%) from 2022
Most recent year
2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Two residential houses are operated for the care of low-income developmentally disabled clients.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $499,874 | $490,326 | ▼ $9,548 |
| Cash and Non-Interest-Bearing Accounts | $901 | $1,372 | ▲ $471 |
| Total Assets | $581,487 | $550,210 | ▼ $31,277 |
| Other Assets Total | $80,712 | $58,512 | ▼ $22,200 |
| Liabilities | |||
| Other Liabilities | $54,651 | $53,997 | ▼ $654 |
| Accounts Payable and Accrued Expenses | $31,949 | $5,013 | ▼ $26,936 |
| Total Liabilities | $86,600 | $59,010 | ▼ $27,590 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,118,236 | $1,124,966 | ▲ $6,730 |
| Net Assets Without Donor Restrictions | $-623,349 | $-633,766 | ▼ $10,417 |
| Total Net Assets Fund Balance | $494,887 | $491,200 | ▼ $3,687 |
| Total Liabilities and Net Assets / Fund Balance | $581,487 | $550,210 | ▼ $31,277 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $190,873 | $648,219 | $839,092 |
| Land | $299,453 | - | $299,453 |
| Other Assets Org | $57,531 | - | - |
| Name | Title |
|---|---|
| Joe Perdenza | President & Secretary |
| Dolores Zimmermann | Vice President & Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $86,861 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $37,576 | - | - | $37,576 |
| Depreciation Depletion | $16,806 | - | - | $16,806 |
| Fees for Services Accounting | - | $3,250 | - | $3,250 |
| Other Expenses | $100 | - | - | $100 |
| Office Expenses | $77 | - | - | $77 |
| Total Functional Expenses | $83,611 | $3,250 | $0 | $86,861 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Affiliate | $53,016 |
| Tenant Deposits Held in Trust | $981 |
“The executive director and the controller of the project management company review the tax return in its entirety. The tax return is made available to the audit committee of the project management company.”
“The organization monitors and requires disclosure of potential conflicts of interest.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to non-profit monitoring sites and they are available upon request.”
“The management company (valley village) has adopted a whistleblower policy that is applicable to the organization.”
“Increase in obligations to perform 6,730.”
“The organization has an active board of directors, and the project management company has an audit committee that recommends the auditing firm and reviews the audited financial statements.”
“The organization qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code, as well as section 23701(d) of the california revenue and taxation code. On an annual basis, the entities analyze the amount of unrelated business taxable income from their various projects and provide for taxes on such income, if any, under section 511 of the internal revenue code and section 23731 of the california revenue and taxation code. During the year ended june 30, 2023, the entities had no significant activities subject to these taxes. Management has analyzed the tax positions taken by the organization and has concluded that, as of june 30, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization has no unrecognized tax benefits at june 30, 2023. The organization's federal income tax returns prior to fiscal year 2020 are closed. The organization's state income tax returns prior to fiscal year 2019 are closed. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The organization recognizes interest and penalties associated with tax matters, if applicable, as part of income tax expense and includes accrued interest and penalties with the related tax liability in the combined statement of financial position.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5013 |
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| IRS990/BackupWthldComplianceInd | 0 | 1 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -10675 |
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| IRS990/CYTotalRevenueAmt | 0 | 76186 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16806 |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DOLORES ZIMMERMANN |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/FormationYr | 0 | 1991 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GovernmentGrantsAmt | 0 | 34990 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 76186 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1214 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1214 |
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| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 491200 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 58512 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 53997 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 839092 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | REPLACEMENT RESERVE |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 981 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | TENANT DEPOSITS HELD IN TRUST |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS WELL AS SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ON AN ANNUAL BASIS, THE ENTITIES ANALYZE THE AMOUNT OF UNRELATED BUSINESS TAXABLE INCOME FROM THEIR VARIOUS PROJECTS AND PROVIDE FOR TAXES ON SUCH INCOME, IF ANY, UNDER SECTION 511 OF THE INTERNAL REVENUE CODE AND SECTION 23731 OF THE CALIFORNIA REVENUE AND TAXATION CODE. DURING THE YEAR ENDED JUNE 30, 2023, THE ENTITIES HAD NO SIGNIFICANT ACTIVITIES SUBJECT TO THESE TAXES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2020 ARE CLOSED. THE ORGANIZATION'S STATE INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2019 ARE CLOSED. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS, IF APPLICABLE, AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE COMBINED STATEMENT OF FINANCIAL POSITION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 490326 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 58512 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 53997 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR AND THE CONTROLLER OF THE PROJECT MANAGEMENT COMPANY REVIEW THE TAX RETURN IN ITS ENTIRETY. THE TAX RETURN IS MADE AVAILABLE TO THE AUDIT COMMITTEE OF THE PROJECT MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MONITORS AND REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO NON-PROFIT MONITORING SITES AND THEY ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INCREASE IN OBLIGATIONS TO PERFORM 6,730. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION HAS AN ACTIVE BOARD OF DIRECTORS, AND THE PROJECT MANAGEMENT COMPANY HAS AN AUDIT COMMITTEE THAT RECOMMENDS THE AUDITING FIRM AND REVIEWS THE AUDITED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE MANAGEMENT COMPANY (VALLEY VILLAGE) HAS ADOPTED A WHISTLEBLOWER POLICY THAT IS APPLICABLE TO THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 13: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 550210 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 550210 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 86600 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 59010 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 86600 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 59010 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 494887 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 491200 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 83611 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 39982 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 39982 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 76186 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 581487 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 550210 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 20830 SHERMAN WAY |
| IRS990/USAddress/CityNm | 0 | WINNETKA |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 913062782 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://WWW.VALLEYVILLAGE.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBRA DONOVAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ASSISTANT SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8185879450 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY VILLAGE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 954344026 |
| ReturnHeader/Filer/PhoneNum | 0 | 8185879450 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 20830 SHERMAN WAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WINNETKA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 913062782 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 221478099 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COHNREZNICK LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 621 CAPITOL MALL SUITE 2150 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SACRAMENTO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95814 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9164429100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA M CUMMINGS CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-08T13:16:57-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DEBRA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | DONOVAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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