Verland FY2022 filing

Tax-deductible

Sewickley, PA501(c)(3)Since 1978UnclassifiedEIN 25-1440761

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Verland operates as the parent company to several corporations whose mission is to establish, support, maintain, advocate and operate residences and programs for the guidance, education, treatment and long term care of individuals with intellectual and developmental disabilities, without regard to race, color, creed, sex or national origin.

501(c)(3) charity; gifts are tax-deductible.
13¢ of each $1 spent went to programs.
$782K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $679K a year · 14% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
13%
of spending
Concern: 13% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$782K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $988K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6.3M
130% of total assets
Concern: liabilities are 130% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 12 voting members
Looks good: 10 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+11% vs prior year
Spent
$5.8M
To programs
13%
Net assets
−$1.5M
By yearFY2020–FY2024
Revenue
$4.6M
FY2022▲ +11%
Revenue by fiscal year
FY2020$3.6M
FY2021$4.2M
FY2022$4.6M
FY2023$5.3M
FY2024$6.2M
FY2024$6.2M
Expenses
$5.8M
FY2022▲ +17%
Expenses by fiscal year
FY2020$4.3M
FY2021$4.9M
FY2022$5.8M
FY2023$5.8M
FY2024$6.5M
FY2024$6.3M
Net assets
−$1.5M
FY2022▼ -485%
Net assets by fiscal year
FY2020$489K
FY2021−$250K
FY2022−$1.5M
FY2023−$1.9M
FY2024−$2.1M
FY2024−$2.3M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

13 cents of each dollar spent went to programs.

Program services 13% · $747K Management & general 76% · $4.4M Fundraising 11% · $643K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $782K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President/CEO
$233,654Pt VII · Sec A
Director of HR
$159,183Pt VII · Sec A
CFO/Assistant Treasurer
$138,503Pt VII · Sec A
Chief of Facilities/Operat
$133,400Pt VII · Sec A
$117,620Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Carol B Mitchell—————$270,228
Leland Sapp$268,269$96,154————
William F Harriger$172,731$248,796$225,000$233,654$265,385—
Catherine Bogats$195,273$182,885$153,293$138,503$40,865—
Nicole Garcia—$123,808$188,270———
William F Harriger—————$185,393
Thomas Schmura$168,686$107,336————
Melissa Richards——$164,782$159,183$129,567—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Manages and directs affiliated entities, providing administrative services.

Provided by the organization

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1 program service account for $747K of program spending, described in the organization's own filed words · FY2021.
01

Verland, the parent coporation of the verland system, provides overall general administrative services, direction and control to all entities. The entities reimburse verland on a pro-rata basis for these services.

$747Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 4 funders$988K
See all 4 funders →
Grants paid · 2 grants · $1.4M · 2020–2021
Verland ClaPA · FY2021$746,651
Verland ClaPA · FY2020$607,159

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Fees for servicesLn 2g$4.3M
Gifts and grantsLn 1h$333K
Investment incomeLn 3$32K
Money outPt IX
$5.8M
Ln 25
Programscol B$747K
Managementcol C$4.4M
Fundraisingcol D$643K
Owns and owesPt X
−$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$161K
Total assetsLn 16$4.9M
LiabilitiesLn 26$6.3M
PeoplePt VI, VII
15
listed · VII A
PaidVII A5
Voting boardVI 1a12
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$333K
Noncash giftsLn 1g$15K
Fundraising eventsLn 1c$144K
Fees for servicesLn 2g$4.3M
Investment incomeLn 3$32K
Gains on assetsLn 7$24K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$161K
Cash and savings togetherLn 1–2$161K
InvestmentsLn 11–13$579K
Land, buildings, equipmentLn 10c$168K
Other assetsLn 15$3.9M
Total assetsLn 16$4.9M
LiabilitiesLn 26$6.3M
Net assetsLn 32−$1.5M
OperationsPt I, VI
EmployeesI 546
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$38K$161K
InvestmentsLn 11–13$635K$579K
Land, buildings, equipmentLn 10c$183K$168K
Total assetsLn 16$2.1M$4.9M
LiabilitiesLn 26$2.3M$6.3M
Net assetsLn 32−$250K−$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$747K$747K
Pay of current officers, directors and key staffLn 5$577K$500K$77K
Other salaries and wagesLn 7$1.8M$1.5M$238K
Pension plan contributionsLn 8$82K$71K$11K
Other employee benefitsLn 9$231K$200K$31K
Payroll taxesLn 10$170K$147K$23K
Legal feesLn 11b$133K$133K
Accounting feesLn 11c$72K$70K$2K
Professional fundraising feesLn 11e$84K$84K
Other fees for servicesLn 11g$752K$740K$12K
Advertising and promotionLn 12$409K$279K$131K
Office expensesLn 13$158K$138K$21K
OccupancyLn 16$183K$182K$690
TravelLn 17$23K$22K$1K
InterestLn 20$116$116
Depreciation, depletion and amortizationLn 22$48K$48K$78
InsuranceLn 23$70K$69K$1K
Other expenses (24a–d)Ln 24$227K$216K$11K
Total functional expensesLn 25$5.8M$747K$4.4M$643K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $6.2M$6.5M−$256K−$2.1M 990 PDF
FY2023 $5.3M$5.8M−$555K−$1.9M 990 PDF
FY2022 Viewing $4.6M$5.8M−$1.1M−$1.5M 990 PDF
FY2021 $4.2M$4.9M−$740K−$250K 990 PDF
FY2020 $3.6M$4.3M−$717K$489K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $4,620,849 across 9 lines filed
VIII-1c Fundraising events$143,708
VIII-1f All other contributions, gifts and grants$189,743
VIII-1g Noncash contributions (included above)$14,983
VIII-1h Total contributions, gifts and grants$333,451
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,296,415$4,296,415
VIII-3 Investment incomeExcluded from tax $8,263$8,263
VIII-7 Net gain or loss on sales of assetsExcluded from tax $23,675$23,675
VIII-8 Net income from fundraising eventsExcluded from tax −$40,955−$40,955
VIII-12 Total revenueRelated to mission $4,296,415 · Unrelated business $0 · Excluded from tax −$9,017$4,620,849
Part IX · Statement of functional expenses $5,750,384 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $746,651$746,651
IX-5 Pay of current officers, directors and key staffManagement $500,158 · Fundraising $76,987$577,145
IX-7 Other salaries and wagesManagement $1,546,169 · Fundraising $237,993$1,784,162
IX-8 Pension plan contributionsManagement $71,459 · Fundraising $10,999$82,458
IX-9 Other employee benefitsManagement $199,878 · Fundraising $30,766$230,644
IX-10 Payroll taxesManagement $147,272 · Fundraising $22,669$169,941
IX-11b Legal feesManagement $133,129$133,129
IX-11c Accounting feesManagement $70,319 · Fundraising $1,919$72,238
IX-11e Professional fundraising feesFundraising $84,175$84,175
IX-11g Other fees for servicesManagement $740,156 · Fundraising $11,510$751,666
IX-12 Advertising and promotionManagement $278,504 · Fundraising $130,528$409,032
IX-13 Office expensesManagement $137,649 · Fundraising $20,630$158,279
IX-16 OccupancyManagement $182,373 · Fundraising $690$183,063
IX-17 TravelManagement $21,618 · Fundraising $1,397$23,015
IX-20 InterestManagement $116$116
IX-22 Depreciation, depletion and amortizationManagement $47,979 · Fundraising $78$48,057
IX-23 InsuranceManagement $68,543 · Fundraising $1,000$69,543
IX-24 Other expenses (24a–d)Management $215,623 · Fundraising $11,447$227,070
IX-25 Total functional expensesPrograms $746,651 · Management $4,360,945 · Fundraising $642,788$5,750,384
Part X · Balance sheet $4,872,812 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $38,317$160,577
X-9 Prepaid expenses and deferred chargesStart of year $105,814$57,518
X-10c Land, buildings and equipment, netStart of year $182,709$167,618
X-11 Publicly traded securitiesStart of year $634,723$578,709
X-15 Other assetsStart of year $1,132,266$3,908,390
X-16 Total assetsStart of year $2,093,829$4,872,812
X-17 Accounts payable and accrued expensesStart of year $1,595,346$1,584,427
X-25 Other liabilitiesStart of year $748,970$4,752,823
X-26 Total liabilitiesStart of year $2,344,316$6,337,250
X-27 Net assets without donor restrictionsStart of year −$1,803,004−$2,313,125
X-28 Net assets with donor restrictionsStart of year $1,552,517$848,687
X-32 Total net assets or fund balancesStart of year −$250,487−$1,464,438
X-33 Total liabilities and net assetsStart of year $2,093,829$4,872,812
Part XI · Reconciliation of net assets −$1,464,438 net assets at year end
XI-1 Total revenue$4,620,849
XI-2 Total expenses$5,750,384
XI-3 Revenue less expenses−$1,129,535
XI-4 Net assets at start of year−$250,487
XI-5 Net unrealized gains (losses) on investments−$84,416
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$1,464,438

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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