2024-05-15T09:06:26-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2022-07-01 251704606 VERLAND COMMONS VERL 4127412375 212 IRIS ROAD SEWICKLEY PA 15143 LELAND SAPP CEO 4127412375 2024-05-13 1 LELAND SAPP 999009999 1 JENNIFER COLEMAN P00743188 3304972000 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LELAND SAPP 212 IRIS ROAD SEWICKLEY PA 15143 663739 0 X WWW.VERLAND.ORG X 1978 PA LONG TERM RESIDENTIAL CARE TO FOUR INDIVIDUALS WITH INTELLECTUAL OR PHYSICAL DISABILITIES. 7 7 0 8 0 0 0 0 602908 663739 6 0 0 0 602914 663739 0 0 0 0 0 585304 0 0 0 750842 113649 750842 698953 -147928 -35214 1418999 1455592 1529077 1600884 -110078 -145292 X TO ESTABLISH, SUPPORT, MAINTAIN, ADVOCATE AND OPERATE RESIDENCES AND PROGRAMS FOR THE GUIDANCE, EDUCATION, TREATMENT, AND LONG TERM CARE OF CHILDREN AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ALL WITHOUT REGARD TO RACE, COLOR, CREED, SEX, OR NATIONAL ORIGIN AND WITH AN EMPHASIS ON THE SPIRITUAL, EMOTIONAL, PHYSICAL, AND SOCIAL HABILITATION OF THE INDIVIDUALS. 0 0 698953 0 663739 THIS PROGRAM PROVIDES THE OPPORTUNITY FOR THE INDIVIDUALS UNDER VERLAND COMMONS TO LIVE IN A COMMUNITY BASED SETTING. VERLAND COMMONS SERVICES ENABLE THE INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 698953 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 PA X LELAND SAPP 4127412375 212 IRIS ROAD SEWICKLEY PA 15143 JON M THOMAS CHAIRPERSON 0.30 1.20 X 0 0 0 DANIEL O'MALLEY VICE CHAIRPERSON 0.30 1.20 X X 0 0 0 DAVID P DUESSEL TREASURER 0.30 1.20 X X 0 0 0 PAUL B LONG SECRETARY 0.30 0.90 X X 0 0 0 ELIZABETH BILODEAU DIRECTOR 0.30 1.20 X 0 0 0 ROBERT DEVLIN DIRECTOR THRU SEPT 2022 0.30 1.20 X 0 0 0 DREW HELON DIRECTOR 0.30 0.90 X 0 0 0 RAYMOND HUBER DIRECTOR 0.30 1.20 X 0 0 0 JAMES WATT COMMUNITY DIRECTOR THRU SEPT 2022 0.30 0.00 X 0 0 0 WILLIAM F HARRIGER PRESIDENT/CEO 8.00 32.00 X 0 225000 29576 CATHERINE BOGATS CFO/ASSISTANT TREASURER 8.00 32.00 X 0 153293 23261 CAROL B MITCHELL DEPUTY CEO & EX-OFFICIO DIRECTOR 0.00 8.00 X 0 100000 2059 0 478293 54896 0 0 1 0 0 RESIDENT CARE SERVICES 624100 659565 659565 MISCELLANEOUS OPERATIN 623000 4174 4174 663739 663739 663739 0 0 429234 429234 2652 2652 121798 121798 31620 31620 51930 51930 1634 1634 17180 17180 5124 5124 4983 4983 9516 9516 3580 3580 FOOD EXPENSE 10858 10858 MEDICAL SUPPLIES 7601 7601 MISCELLANEOUS EXPENSES 1243 1243 698953 698953 0 0 4103 837 21070 21075 35366 39760 2001 337658 175494 161896 162164 1196564 1229755 1418999 1455592 64 28221 12617 8433 1516396 1564230 1529077 1600884 X -181835 -211061 71757 65769 -110078 -145292 1418999 1455592 -35214 0 X 0 1 X 1 0 X 561096 609683 574481 602908 663739 3011907 561096 609683 574481 602908 663739 3011907 0 0 0 3011907 28 36 7 6 77 28 36 7 6 77 561124 609719 574488 602914 663739 3011984 1.00000 1.00000 0.00000 0.00000 X 1 12617 9065 13249 8433 1 X 64211 64211 243892 173236 70656 29555 2258 27297 162164 DUE FROM AFFILIATES 1221322 ASSETS HELD FOR RESIDENTS 8433 1229755 DUE TO AFFILIATES 1564230 1564230 X PART IV, LINE 1B: THIS AMOUNT REPRESENTS CASH HELD FOR RESIDENTS BY VERLAND COMMONS IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY BALANCE. VERLAND ADMINISTERS THIS FUND FOR VERLAND COMMONS. THESE FUNDS ARE DEPOSITED IN AN INTEREST-BEARING BANK ACCOUNT AND THE INTEREST EARNED IS NOT REFLECTED IN OPERATIONS. PART IV, LINE 2B: THIS AMOUNT REPRESENTS CASH HELD FOR RESIDENTS BY VERLAND COMMONS IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY BALANCE. VERLAND ADMINISTERS THIS FUND FOR VERLAND COMMONS. THESE FUNDS ARE DEPOSITED IN AN INTEREST-BEARING BANK ACCOUNT AND THE INTEREST EARNED IS NOT REFLECTED IN OPERATIONS. PART X, LINE 2: ALL ENTITIES IN THE COMPANY ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE COMPANY FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. AS A RESULT OF THE APPLICATION, THE COMPANY EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 OR 2022. 0 0 0 0 0 0 0 0 0 WILLIAM F HARRIGER PRESIDENT/CEO 0 225000 0 0 0 0 0 4500 0 25076 0 254576 0 0 CATHERINE BOGATS CFO/ASSISTANT TREASURER 0 138851 0 5000 0 9442 0 2299 0 20962 0 176554 0 0 PART I, LINE 3 THE HR COMMITTEE OF THE BOARD REVIEWS THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO AND DEPUTY CEO. THIS REVIEW UTILIZES AND HAS UTILIZED NUMEROUS INDEPENDENT PERSONS AND RESOURCES, INCLUDING AN INDEPENDENT COMPENSATION CONSULTANT, A SURVEY OF COMPARABLE DATA FROM FORM 990 OF OTHER ORGANIZATIONS, AND COMPENSATION SURVEYS AND STUDIES. THE HR COMMITTEE OF THE BOARD APPROVES THE COMPENSATION. FORM 990, PART V, LINE 2A: VERLAND COMMONS REPORTS SALARIES AND WAGES EXPENSE ON THE STATEMENT OF FUNCTIONAL EXPENSES HOWEVER, DID NOT FILE 2022 W-2 FORMS FOR EMPLOYEES. VERLAND COMMONS HAS SHARED EMPLOYEE EXPENSES WITH THEIR CONTROLLING ENTITY, VERLAND CLA (EIN: 23-2250268). VERLAND CLA REPORTS AND FILES ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS. FORM 990, PART VI, SECTION A, LINE 7A ALL ELECTIONS OF THE CORPORATION'S BOARD, EXCEPT THAT OF THE DIRECTOR(S) THAT SATISFIES THE COMMUNITY REPRESENTATION REQUIREMENT OF SECTION 811(K)(6)(C) OF THE NATIONAL AFFORDABLE HOUSING ACT (THE "COMMUNITY REPRESENTATIVE DIRECTOR") SHALL BE THE AFFIRMATIVE VOTE OF THE MAJORITY OF THE DIRECTORS OF VERLAND CLA, A PENNSYLVANIA NONPROFIT CORPORATION AND A PUBLIC CHARITY EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE CODE, AT ITS ANNUAL MEETING. ELECTION OF THE COMMUNITY REPRESENTATIVE DIRECTOR SHALL BE AT THE CONCLUSION OF THE APPLICABLE ANNUAL MEETING OF THE BOARD AND SHALL BE BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS OF THE BOARD (EXCLUDING THOSE ELECTED DIRECTORS WHOSE TERMS EXPIRE THAT YEAR). FORM 990, PART VI, SECTION B, LINE 11B AFTER APPROVAL OF THE AUDIT AND FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW. FORMAL APPROVAL OF THE FORM 990 IS CONDUCTED BY THE BOARD MEMBERS PRIOR TO THE IRS FILING. FORM 990, PART VI, SECTION B, LINE 12C VERLAND HAS A COMPETITIVE BID POLICY FOR THE PURCHASE OF SIGNIFICANT GOODS AND SERVICES (GREATER THAN $5,000). IT IS THE POLICY OF VERLAND AND AFFILIATES THAT BOARD MEMBERS RECUSE THEMSELVES FROM ANY VOTES THAT MAY REPRESENT A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE CORPORATE OFFICE: VERLAND COMMONS, 212 IRIS ROAD, SEWICKLEY, PA 15143. DOCUMENTS ARE ALSO AVAILABLE THROUGH ONLINE SERVICES SUCH AS WWW.GUIDESTAR.ORG. VERLAND 212 IRIS ROAD SEWICKLEY PA 15143 251440761 MGMT SVCS PA 501(C)(3) LINE 7 N/A 0 VERLAND FOUNDATION 212 IRIS ROAD SEWICKLEY PA 15143 251344230 LT RES CARE PA 501(C)(3) LINE 7 VERLAND 0 VERLAND CLA 212 IRIS ROAD SEWICKLEY PA 15143 232250268 LT RES CARE PA 501(C)(3) LINE 10 VERLAND 0 VERLAND ENDOWMENT 212 IRIS ROAD SEWICKLEY PA 15143 251440467 INVEST FUNDS PA 501(C)(3) LINE 12A, I VERLAND 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0