Village Community Services

Tax-deductible

Arlington, WA501(c)(3)HousingEIN 91-1459748Revenue $4.8M in FY2024

On file with the IRSvillagecommunitysvcs.org3210 Smokey Point Dr Ste 200, 98223-7805 · Arlington, WATax-exempt since Aug 1994Publicly supported charity — 170(b)(1)(A)(vi)

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

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 30 volunteers and 144 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $165K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$296K
to officers and key staff · 5% of spending
Top officer’s pay lower than 75% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.9M
55% of total assets
Fine: liabilities are 55% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.8M
-24% vs prior year
Spent
$5.7M
To programs
79%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$4.8M
FY2024▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$4.0M
FY2022$4.5M
FY2023$6.3M
FY2024$4.8M
Expenses
$5.7M
FY2024▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$3.9M
FY2022$4.4M
FY2023$4.9M
FY2024$5.7M
Net assets
$2.3M
FY2024▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.8M
FY2022$1.8M
FY2023$3.2M
FY2024$2.3M

From the FY2024 Form 990 · 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 Aug 1994.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $4.5M Management & general 18% · $1.0M Fundraising 4% · $214K

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

10 people listed on the 990; $296K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec. Director - Finance
$90,221Pt VII · Sec A
Exec. Dir-Program (until 09/24)
$74,066Pt VII · Sec A
Interim Ed - Prog/Dev
$71,057Pt VII · Sec A
Director of Employee Services
$60,186Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Tami Wierman’s $90K as Exec. Director - Finance is at the 25th percentile of top reported officer pay among 2036 $1–10M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tami Wierman$90,221$85,735$71,183$79,384$67,442
Michelle Dietz$74,066$80,496$65,942$70,733$62,146
Roula Roe$71,057————
Michelle Cottrell—$12,609$66,920$57,092—
Kris Mecko$60,186$54,572$49,546$47,113$48,041
Kathleen Nelson——$54,418$57,419$55,916

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

Empowers people with disabilities to reach their full potential at home, work, and in the community.

Questions for Village Community Services

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Provided by the organization

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3 programs · $4.3M · in their own filed words · FY2024
01

The residential supported living program provides individualized guidance, support and mentorship for persons with disabilities. The organization's primary focus is to nurture each individual's personal GOALS/DREAMS, while ensuring health and safety.

$3.8Mprogram expense
02

The 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.

$453Kprogram expense
03

Outreach 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.

$56Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.8M
Ln 12
Gifts and grantsLn 1h$4.8M
Investment incomeLn 3$44K
Fees for servicesLn 2g$6K
Money outPt IX
$5.7M
Ln 25
Programscol B$4.5M
Managementcol C$1.0M
Fundraisingcol D$214K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$5.2M
LiabilitiesLn 26$2.9M
PeoplePt VI, VII
10
listed · VII A
PaidVII A4
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.8M
Government grantsLn 1e$4.8M
Noncash giftsLn 1g$208
Fundraising eventsLn 1c$30K
Fees for servicesLn 2g$6K
Investment incomeLn 3$44K
Gains on assetsLn 7$516
Total revenueLn 12$4.8M
Assets in detailPt X, end of year
CashLn 1$785K
SavingsLn 2$265K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$551K
Land, buildings, equipmentLn 10c$3.2M
Total assetsLn 16$5.2M
LiabilitiesLn 26$2.9M
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 5144
VolunteersI 630
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$2.2M$1.1M
InvestmentsLn 11–13$499K$551K
Land, buildings, equipmentLn 10c$1.4M$3.2M
Total assetsLn 16$4.3M$5.2M
LiabilitiesLn 26$1.1M$2.9M
Net assetsLn 32$3.2M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$650$650
Pay of current officers, directors and key staffLn 5$329K$69K$259K
Other salaries and wagesLn 7$3.9M$3.4M$401K$98K
Pension plan contributionsLn 8$25K$20K$5K−$73
Other employee benefitsLn 9$316K$264K$39K$13K
Payroll taxesLn 10$399K$338K$54K$8K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$29K$29K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$171K$59K$58K$54K
Advertising and promotionLn 12$735$44$691
Office expensesLn 13$72K$43K$21K$7K
Information technologyLn 14$10K$7K$2K$459
OccupancyLn 16$77K$55K$15K$7K
TravelLn 17$123K$113K$8K$2K
Conferences, conventions and meetingsLn 19$2K$450−$72$1K
Depreciation, depletion and amortizationLn 22$73K$44K$20K$9K
InsuranceLn 23$36K$437$35K
Other expenses (24a–d)Ln 24$134K$67K$53K$14K
Total functional expensesLn 25$5.7M$4.5M$1.0M$214K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.8M$5.7M−$916K$2.3M 990 PDF
FY2023 $6.3M$4.9M$1.4M$3.2M 990 PDF
FY2022 $4.5M$4.4M$125K$1.8M 990 PDF
FY2021 $4.0M$3.9M$65K$1.8M 990 PDF
FY2020 $3.8M$3.6M$190K$1.7M 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 FY2024 990 (6 parts)
Part I · Summary $4,753,312 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,239,513$4,820,505
I-9 Program service revenuePrior year $14,954$6,255
I-10 Investment incomePrior year $74,157$43,554
I-11 Other revenuePrior year −$73,507−$117,002
I-12 Total revenuePrior year $6,255,117$4,753,312
I-13 Grants and similar amounts paidPrior year $650$650
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,319,065$4,938,176
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $573,247$730,180
I-18 Total expensesPrior year $4,892,962$5,669,006
I-19 Revenue less expensesPrior year $1,362,155−$915,694
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,753,312 across 11 lines filed
VIII-1c Fundraising events$29,672
VIII-1e Government grants$4,752,341
VIII-1f All other contributions, gifts and grants$38,492
VIII-1g Noncash contributions (included above)$208
VIII-1h Total contributions, gifts and grants$4,820,505
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,255$6,255
VIII-3 Investment incomeExcluded from tax $43,038$43,038
VIII-6 Net rental income or lossUnrelated business −$100,539−$100,539
VIII-7 Net gain or loss on sales of assetsExcluded from tax $516$516
VIII-8 Net income from fundraising eventsExcluded from tax −$16,463−$16,463
VIII-12 Total revenueRelated to mission $6,255 · Unrelated business −$100,539 · Excluded from tax $27,091$4,753,312
Part IX · Statement of functional expenses $5,669,006 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $650$650
IX-5 Pay of current officers, directors and key staffPrograms $69,322 · Management $259,460$328,782
IX-7 Other salaries and wagesPrograms $3,370,866 · Management $400,707 · Fundraising $97,519$3,869,092
IX-8 Pension plan contributionsPrograms $20,305 · Management $4,685 · Fundraising −$73$24,917
IX-9 Other employee benefitsPrograms $264,263 · Management $38,690 · Fundraising $13,246$316,199
IX-10 Payroll taxesPrograms $337,759 · Management $53,804 · Fundraising $7,623$399,186
IX-11b Legal feesManagement $1,554$1,554
IX-11c Accounting feesManagement $29,495$29,495
IX-11f Investment management feesManagement $1,126$1,126
IX-11g Other fees for servicesPrograms $59,399 · Management $58,384 · Fundraising $53,664$171,447
IX-12 Advertising and promotionPrograms $44 · Fundraising $691$735
IX-13 Office expensesPrograms $42,783 · Management $21,464 · Fundraising $7,278$71,525
IX-14 Information technologyPrograms $7,160 · Management $1,975 · Fundraising $459$9,594
IX-16 OccupancyPrograms $54,791 · Management $15,172 · Fundraising $7,215$77,178
IX-17 TravelPrograms $113,302 · Management $7,639 · Fundraising $2,367$123,308
IX-19 Conferences, conventions and meetingsPrograms $450 · Management −$72 · Fundraising $1,350$1,728
IX-22 Depreciation, depletion and amortizationPrograms $44,024 · Management $20,170 · Fundraising $8,648$72,842
IX-23 InsurancePrograms $437 · Management $35,166$35,603
IX-24 Other expenses (24a–d)Programs $67,205 · Management $53,308 · Fundraising $13,532$134,045
IX-25 Total functional expensesPrograms $4,452,760 · Management $1,002,727 · Fundraising $213,519$5,669,006
Part X · Balance sheet $5,173,249 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,625,687$785,498
X-2 Savings and temporary cash investmentsStart of year $565,283$265,474
X-3 Pledges and grants receivable$3,284
X-4 Accounts receivableStart of year $146,998$247,158
X-9 Prepaid expenses and deferred chargesStart of year $71,607$104,290
X-10c Land, buildings and equipment, netStart of year $1,434,045$3,216,201
X-11 Publicly traded securitiesStart of year $499,090$551,344
X-16 Total assetsStart of year $4,342,710$5,173,249
X-17 Accounts payable and accrued expensesStart of year $517,134$486,786
X-19 Deferred revenueStart of year $35,000$1,835,496
X-26 Total liabilitiesStart of year $1,119,717$2,861,733
X-27 Net assets without donor restrictionsStart of year $2,740,168$1,873,741
X-28 Net assets with donor restrictionsStart of year $482,825$437,775
X-32 Total net assets or fund balancesStart of year $3,222,993$2,311,516
X-33 Total liabilities and net assetsStart of year $4,342,710$5,173,249
Part XI · Reconciliation of net assets $2,311,516 net assets at year end
XI-1 Total revenue$4,753,312
XI-2 Total expenses$5,669,006
XI-3 Revenue less expenses−$915,694
XI-4 Net assets at start of year$3,222,993
XI-5 Net unrealized gains (losses) on investments$4,217
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,311,516

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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