2024-05-15T09:07:33-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2022-07-01 232250268 VERLAND CLA 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 20806255 0 X WWW.VERLAND.ORG X 1978 PA LONG TERM RESIDENTIAL CARE TO INDIVIDUALS WITH INTELLECTUAL AND/OR PHYSICAL DISABILITIES. 11 9 287 50 0 0 1751899 1005358 20099234 19800897 337538 0 0 0 22188671 20806255 0 0 0 0 15540130 15174351 0 0 0 5418092 5597222 20958222 20771573 1230449 34682 16776477 17752033 9086777 10027651 7689700 7724382 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 18856490 0 19800897 THIS PROGRAM PROVIDES THE OPPORTUNITY FOR THE INDIVIDUALS UNDER VERLAND CLA'S CARE TO LIVE IN A COMMUNITY BASED SETTING. VERLAND CLA'S SERVICES ENABLE THE INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 18856490 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 287 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 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 WILLIAM F HARRIGER PRESIDENT/CEO 8.00 32.00 X X 0 225000 29576 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 THROUGH SEPT 2022 0.30 1.20 X 0 0 0 ROBERT F GAERTNER DIRECTOR 0.30 0.90 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 CAROL B MITCHELL DEPUTY CEO & EX-OFFICIO DIRECTOR 0.00 8.00 X X 0 100000 2059 COLLEEN PIETRUSINSKI DIRECTOR 0.30 0.90 X 0 0 0 CATHERINE BOGATS CFO/ASSISTANT TREASURER 8.00 32.00 X 0 153293 23261 YOUCEF DJEDID DIRECTOR OF RESIDENTIAL SERVICES 40.00 0.00 X 129840 0 24331 129840 478293 79227 1 0 1 0 0 1005358 1005358 RESIDENT CARE SERVICES 624100 19603328 19603328 OTHER OPERATING INCOME 624100 197569 197569 19800897 20806255 19800897 0 0 11937284 11937284 486818 486818 1859777 1859777 890472 890472 1915083 1915083 39000 39000 549419 549419 47253 47253 412050 412050 737393 737393 209079 209079 92506 92506 553245 553245 360021 360021 PROGRAM EXPENSES - FOOD 375721 375721 SERVICE SUPPLIES 252143 252143 MISCELLANEOUS EXPENSES 54309 54309 20771573 18856490 1915083 0 103750 34670 936 0 1147092 865341 171881 152473 13640014 4638986 8672344 9001028 6680474 7698521 16776477 17752033 2290173 2384300 1336658 342632 329157 2545036 598713 3908936 5378823 9086777 10027651 X 7289318 7329498 400382 394884 7689700 7724382 16776477 17752033 34682 0 X 0 1 X 1 0 X 307308 1636420 1410659 1751899 1005358 6111644 19388627 18997720 17944519 20099234 19800897 96230997 19695935 20634140 19355178 21851133 20806255 102342641 0 0 0 102342641 19695935 20634140 19355178 21851133 20806255 102342641 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 36000 36000 0 PART II-B, LINE 1: AN OUTSIDE LOBBYIST IS USED TO HELP ADVOCATE FOR RATE CHANGES, FUNDING CHANGES OR REGULATION CHANGES AS IT PERTAINS TO OUR INDIVIDUALS OR LINES OF BUSINESS. 1 342632 163281 176756 329157 1 X 1606524 1606524 8258663 4703540 3555123 2940489 265086 2675403 437480 38123 399357 396858 -367763 764621 9001028 DUES FROM AFFILIATES 7029594 FUNDS HELD FOR RESIDENTS 329157 INTEREST RATE SWAP 53248 RIGHT OF USE ASSET 286522 7698521 DUE TO AFFILIATES 5097382 LEASE LIABILITIES 281441 5378823 X 20806255 0 20806255 0 20806255 20771573 0 20771573 0 20771573 PART IV, LINE 1B: THIS AMOUNT REPRESENTS CASH HELD FOR RESIDENTS BY VERLAND CLA IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY INSURANCE BALANCE. VERLAND ADMINISTERS THIS FUND FOR VERLAND CLA. THESE FUNDS ARE DEPOSITED IN AN INTERESTBEARING BANK ACCOUNT AND THE INTEREST EARNED IS NOT REFLECTED IN OPERATIONS. PART IV, LINE 2B: THIS AMOUNT REPRESENTS CASH HELD FOR RESIDENTS BY VERLAND CLA IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY INSURANCE BALANCE. VERLAND ADMINISTERS THIS FUND FOR VERLAND CLA. THESE FUNDS ARE DEPOSITED IN AN INTERESTBEARING BANK ACCOUNT AND THE INTEREST EARNED IS NOT REFLECTED IN OPERATIONS. PART X, LINE 2: VERLAND CLA QUALIFIES AS A TAX-EXEMPT, NONPROFIT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THERE IS NO PROVISION FOR FEDERAL OR SATE INCOME TAXES. VERLAND CLA 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, VERLAND CLA 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 YOUCEF DJEDID DIRECTOR OF RESIDENTIAL SERVICES 129840 0 0 0 0 0 2490 0 21841 0 154171 0 0 0 A KEY GOVERNMENT FINANCE INC 2019-07-01 8000000 SEE PART VI 0 0 0 A 481782 1845000 155914 2019 1 0 1 1 A 0 0 0 0 1 0 0 A 0 1 1 0 1 0 0 0 0 A 1 SCHEDULE K, PART I, LINE A(F) THE VERLAND FOUNDATION, INC. AND VERLAND CLA ARE JOINTLY AND SEVERALLY LIABLE FOR THE BOND INDENTIFIED IN PART I. CONSEQUENTLY, THE ENTIRE ISSUE PRICE FOR SUCH BOND IS LISTED IN PART I. HOWEVER, THE AMOUNT LISTED IN THE REMAINDER OF SCHEDULE K IS ALLOCATED BETWEEN THE VERLAND FOUNDATION, INC. AND VERLAND CLA ON THE BASIS OF DEBT REFUNDED. THE BORROWERS (VERLAND; THE VERLAND FOUNDATION, INC.; VERLAND CLA; VERLAND COMMONS; AND VERLAND ENDOWMENT) ARE JOINTLY AND SEVERALLY LIABLE FOR THE BOND ISSUES. IN JULY 2019, THE SYSTEM REFINANCED THE MCCANDLESS INDUSTRIAL AUTHORITY NOTES A AND B IN THE FORM OF A MOON INDUSTRIAL DEVELOPMENT AUTHORITY NOTE FOR $8,000,000 PERTAINING TO VERLAND CLA ($1,845,000) AND TVFI ($6,155,000). THE NOTE BEARS A VARIABLE INTEREST RATE EQUAL TO THE DAILY SIMPLE SECURED OVERNIGHT FINANCING (SOFR) RATE PLUS 2% (7.09% AT JUNE 30, 2023) AND MATURES JULY 1, 2029. THE LOAN IS BEING AMORTIZED OVER 120 MONTHS WITH MONTHLY PRINCIPAL PAYMENTS TOTALING APPROXIMATELY $44,000 ($10,200 FOR VERLAND CLA AND $34,200 FOR TVFI) AND A BALLOON PAYMENT DUE AT MATURITY ON JULY 1, 2029. FORM 990, PART VI, SECTION A, LINE 6 VERLAND (25-1440761) IS THE SOLE MEMBER OF VERLAND CLA. FORM 990, PART VI, SECTION A, LINE 7A VERLAND (25-1440761) IS THE PARENT AND SOLE MEMBER AND APPOINTS THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B AFTER APPROVAL OF THE AUDIT AND FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBR 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 PURCHAS 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 CLA, 212 IRIS ROAD, SEWICKLEY, PA 15143. DOCUMENTS ARE ALSO AVAILABLE THROUGH ONLINE SERVICES SUCH AS WWW.GUIDESTAR.ORG. FORM 990, PART VII, SECTION B, LINE 1(A): ALL PAYMENTS ARE ISSUED BY THE PARENT CORPORATION VERLAND (25-1440761); ALL 1099 FORMS ARE FILED UNDER THE PARENT CORPORATION VERLAND (25-1440761). VERLAND 212 IRIS ROAD SEWICKLEY PA 15143 251440761 MGMT SVCS PA 501(C)(3) LINE 7 N/A 0 THE VERLAND FOUNDATION INC 212 IRIS ROAD SEWICKLEY PA 15143 251344230 LT RES CARE PA 501(C)(3) LINE 7 VERLAND 0 VERLAND COMMONS 212 IRIS ROAD SEWICKLEY PA 15143 251704606 LT RES CARE PA 501(C)(3) LINE 10 VERLAND CLA 1 VERLAND ENDOWMENT 212 IRIS ROAD SEWICKLEY PA 15143 251440467 INVEST FUNDS PA 501(C)(3) LINE 12A, I VERLAND 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 VERLAND COMMONS D 1511686 ACTUAL COST VERLAND COMMONS O 586062 ACTUAL COST