2023-10-26T13:02:39-05:00 2022-12-31 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-01-01 450226423 Village Family Service Center VILL 7014514900 PO Box 9859 Fargo ND 581069859 Kelly Olson CEO 7014514900 2023-10-26 1 Kelly Olson 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2023-10-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z The Village Family Service Center Kelly Olson PO Box 9859 Fargo ND 581069859 15841676 0 X www.thevillagefamily.org X 1891 ND The mission of the Village Family Service Center is to improve the quality of life through services designed to strengthen individuals, families and organizations. 14 14 233 100 0 0 3793645 3836814 11880275 11932770 0 0 -93973 -133184 15579947 15636400 0 0 0 0 11298673 11393187 0 0 296613 2697228 2830373 13995901 14223560 1584046 1412840 12107956 6439351 3323466 3061304 8784490 3378047 X The mission of the Village Family Service Center is to improve the quality of life through services designed to strengthen individuals, families and organizations. 0 0 7721108 8727747 COUNSELING: The Village provides counseling services to thousands of individuals, families and couples every year. This includes traditional talk therapy, play-based therapy models such as Parent Child Interaction Therapy (PCIT), attachment therapy for traumatized children, and Eye Movement Desensitization and Reprocessing (EMDR) for adults and kids dealing with trauma. Our professional counselors provide groups and classes that teach coping skills for depression, anxiety, anger management, and other issues, including an Intensive Outpatient Program for mental health. Counseling services may be offered in home, school, office, and community settings as well as online.Family Centered Engagement and Family Group Decision Making services bring together families and service providers to develop plans that address the safety and wellbeing of children and reduce the number of children in foster care. 1302751 1868252 VILLAGE BUSINESS INSTITUTE (VBI): VBI provides worksite-based programs and products, including employee assistance programs, human resource consultation, executive coaching, career transition, organizational consulting, crisis planning, and workplace mediation. More than 60,000 employees are covered by a Village EAP. 869205 1128175 FIRST STEP RECOVERY - provides outpatient treatment for substance use disorders. 675102 208596 Other program services are generated through the provision of adoption services, educational services about the opportunities, strengths and risks of adoption; Big Brothers Big Sister mentoring program that matches carefully screened adult volunteers with children, ages 6-14 years, who have special needs for personal growth and development. Supportive, one-to-one mentoring defends the potential of the child, helping to build self-confidence and self-esteem in the child, as volunteers and kids spend time together; and financial counseling, including budgeting advice, a debt management program, credit report reading service, and financial coaching. 675102 208596 10568166 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 65 0 1 233 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X Kelly Olson 7014514870 PO Box 9859 Fargo ND 58106 Kelly J Olson Tingelstad CEO (Began Jan 2022) 40.00 1.00 X 205871 0 9661 Luke Klefstad ND Division Director 40.00 0.00 X 128897 0 20726 Joni Medenwald MN Division Director 40.00 0.00 X 114438 0 16613 Shelley Trieb CFO (Until May 2022) 40.00 1.00 X 42526 0 8032 Chad DeJong CFO (Began Sept 2022) 40.00 1.00 X 42721 0 0 Thomas Rohleder Chairman 2.00 1.00 X X 0 0 0 Dr Louise Dardis Vice-Chair 2.00 1.00 X X 0 0 0 Paul Zenker Secretary 2.00 1.00 X X 0 0 0 Timothy Sayler Treasurer 2.00 1.00 X X 0 0 0 Jeanne Narum Director 2.00 1.00 X 0 0 0 Dr Cory Steiner Director 2.00 1.00 X 0 0 0 Chris Champ Director 2.00 1.00 X 0 0 0 Rich Duysen Director 2.00 1.00 X 0 0 0 Sandra Skallerud Director 2.00 1.00 X 0 0 0 Lorrie Thoemke Director 2.00 1.00 X 0 0 0 Gail Bernbucci Director 2.00 1.00 X 0 0 0 Brandy Pyle Director (Began April 2022) 2.00 1.00 X 0 0 0 Jayne Gust Director (Began May 2022) 2.00 1.00 X 0 0 0 Michelle Kommer Director (Began May 2022) 2.00 1.00 X 0 0 0 534453 0 55032 3 0 1 0 0 185122 447819 2453137 421631 329105 88323 3836814 Counseling 624100 8711925 8711925 Village Business Institute 624100 1867950 1867950 First Step Recovery 624100 1132751 1132751 Financial Resource Center 624100 121986 121986 Adoption Services 624100 89385 89385 8773 8773 11932770 72092 447819 205276 -133184 -133184 15636400 11932770 0 -133184 310812 91109 172012 47691 9112154 7251890 1696602 163662 252586 184834 64804 2948 991870 772792 199145 19933 725765 570612 139568 15585 27893 20993 6900 48459 48459 445370 201588 243782 114254 85762 25849 2643 434796 204205 213713 16878 229965 113767 116135 63 912216 720304 175346 16566 152176 139475 12548 153 61860 49313 11723 824 131055 66318 62171 2566 107492 9382 98110 MN Provider Tax Expense 53300 53300 Client Assistance and S 12220 12220 Administrative Allocati 4056 4056 95261 16246 71914 7101 14223560 10568166 3358781 296613 2058084 1229615 854500 977147 92021 109611 2991350 1905563 1213878 1085787 522577 522577 7366896 2514614 12107956 6439351 877303 859138 240890 225733 2140 3430 2203133 1973003 3323466 3061304 X 1738711 3134031 7045779 244016 8784490 3378047 12107956 6439351 X 1412840 -6819283 X 0 1 X 1 0 X 1489282 1957149 1973430 3793645 3836814 13050320 1489282 1957149 1973430 3793645 3836814 13050320 3197345 9852975 398 398 13050718 59228107 0.75500 0.87950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 420989 30101 -79953 -51767 422904 368321 51100 33000 990 30084 358 420989 326703 40000 37515 35897 368321 301805 24898 31834 31834 326703 291805 10000 -14792 -14792 301805 0.00000 1.00000 0.00000 0 1 1 277218 277218 1990360 1236645 753715 723772 668918 54854 1085787 Related Pary Receivable 554542 Operating Lease 1960072 2514614 Operating Lease Liability 1973003 1973003 X 15632474 -3265 -3265 15635739 661 661 15636400 14222899 0 14222899 661 661 14223560 Part IV, Line 2b: The Village acts as a custodian of funds held for others. These funds are included in cash and accounts payable in the financial statements. As of December 31, 2022, the cash held for others was $3,430. Part V, Line 4: The Children's Village Family Service Foundation, a related organization, has established an endowment fund for the benefit of the Village Family Service Center. This endowment consists of approximately 21 individual funds established by donors to provide annual funding for specific activities and general operations. Periodic distributions from the earnings of the endowment shall be made to the Village Family Service Center to support its programs and operations. In 2020 an endowment for the benefit of the Village Family Service Center was established and was being held by the FM Area Foundation, an unrelated organization. In 2022, this endowment was cashed out and so the remaining balance of $28,126 is being included in schedule D, part V, column a, line 1e. Part X, Line 2: The Village believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Village would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Beneficial interest in assets held by community foundation -3,265. Part XI, Line 4b - Other Adjustments: In-kind contributions 661. Special event in-kind goods revenue not included in financial statements 87,662. Special event in-kind goods expense not included in financial statements -87,662. Part XII, Line 4b - Other Adjustments: In-kind contributions 661. Wine and Dine 307225 253615 53610 28415 39470 14955 89257 Bowling for Kids 93540 75058 18482 5286 1128 3 119146 119146 26765 519911 447819 72092 28415 39470 20241 117150 205276 -133184 X X 0 0 0 0 0 0 0 0 0 Kelly J Olson Tingelstad CEO (Began Jan 2022) 199890 0 0 0 5981 0 9661 0 1561 0 217093 0 0 0 Luke Klefstad ND Division Director 122585 0 0 0 6312 0 6338 0 17042 0 152277 0 0 0 X Silent auction donated items 335 80284 Fair market value X Special event 5 6250 Fair market value X Board games 27 1128 Fair market value X Gift cards 7 661 Fair market value 0 0 1 0 Form 990, Part VI, Section A, line 1a The Board shall have a standing Executive Committee which shall consist of the officers of the Board. This committee shall be chaired by the Chairperson of the Board. This group shall serve as the central leadership and planning group for the Organization and as an advisory group to the CEO. It will have full authority to act on behalf of the Board in providing leadership and management resources to the CEO in the CEO's management over the affairs of the Corporation during the intervals between meetings of the Board, except as specifically limited by prior action of the Board. The Executive Committee did not act on behalf of the full board at any time during the tax year. Form 990, Part VI, Section A, line 8b The governing documents allow for multiple committees; however, there were no committees that used their authority to act on behalf of the full Board during the year. Form 990, Part VI, Section B, line 11b The CFO, CEO, and staff accountant will review the Form 990 prior to it being distributed to the board members prior to it being filed. Form 990, Part VI, Section B, line 12c Individuals with a conflict or potential conflict will make this known to the appropriate Village individual at the earliest possible date. Board member conflicts are to be reported to the Chairperson of the Board of Directors of the Village Family Service Center. Board members are asked to abstain from voting on any issues in which they have a conflict. Staff/consultant conflicts are to be reported to the President/CEO of the Village. To avoid any appearance of conflict of interest, Village programs have procedures in place which will guide the transfer of cases when a staff member leaves Village employment or when a client requests a transfer to another counselor/case manager. Any person associated with the Village Family Service Center and receiving services from this agency will not be given preferential treatment. Form 990, Part VI, Section B, line 15a CEO compensation is reviewed yearly. 1. Review committee includes board leadership relating to year being reviewed. Members include: a) Chairperson b) Vice Chairpersons c) Personnel Committee Chairperson. 2. Review to be completed post-audit and by May end. 3. A full 360 review will be completed using comparability data. 4. Committee will review and determine goals attained. 5. Committee will establish goals and bonus possibilities. 6. Committee will review and determine salary and bonus. The completed process will be reported to the board. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Beneficial interest in assets held by community foundation - Endowment -3,265. Removal of Children's Village Foundation Net Assets -6,816,018. Form 990, Part XI, Line 9: In 2022, the Village Family Service Center began appointing the board members of the Children's Village Family Service Foundation, a related organization. With this change, the Village Family Service Center now has control and an economic interest in the Children's Village Family Service Foundation and so a consolidated Audit was required. Prior to 2022, the Village Family Service Center only had a financial interest in the Children's Village Family Service Foundation, but no control. Accordingly, in 2022, we are removing the Interest in the Children's Village Foundation Net Assets in the amount of $6,816,018. Children's Village Family Service Foundation PO Box 9859 Fargo ND 58106 456013464 Support the Village Family Service Center ND 501(c)(3) Line 12a, I Village Family Service Center 1 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 0 1 0 1 Children's Village Family Service Foundation C 2203133 Book Value Children's Village Family Service Foundation C 250004 Cash