2026-05-14T11:51:28-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2024-07-01 251344230 VERLAND FOUNDATION INC VERL 4127412375 212 IRIS ROAD SEWICKLEY PA 15143 LELAND SAPP CEO 4127412375 2026-05-12 1 1 JENNIFER COLEMAN P00743188 3304972000 2026-04-10 2024 2025-03-06 01:10:19Z LELAND SAPP 212 IRIS ROAD SEWICKLEY PA 15143 37047077 0 X WWW.VERLAND.ORG X 1978 PA LONG TERM RESIDENTIAL CARE TO INDIVIDUALS WITH INTELLECTUAL AND/OR PHYSICAL DISABILITIES. 13 10 582 11 -1717 0 42457971 193795 1488075 36713104 9525 20250 90029 88203 44045600 37015352 0 0 0 0 30834349 24478831 0 0 0 12929880 12986453 43764229 37465284 281371 -449932 24386513 13612476 22920049 12569608 1466464 1042868 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 25357489 0 27735096 THE VERLAND FOUNDATION SEWICKLEY PROGRAM PROVIDES SERVICES FOR 94 PHYSICALLY AND INTELLECTUALLY CHALLENGED INDIVIDUALS TO LIVE IN A CAMPUS SETTING WHERE INDIVIDUALS RECEIVE THE PHYSICAL, MEDICAL, AND THERAPEUTIC SUPPORT NECESSARY FOR THEM TO LIVE AS INDEPENDENTLY AS POSSIBLE. 4582971 0 4659921 THE VERLAND FOUNDATION VERLAND NORTH PROGRAM PROVIDES THE OPPORTUNITY FOR 27 PHYSICALLY AND INTELLECTUALLY CHALLENGED INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 2314930 0 2546828 THE VERLAND FOUNDATION ORC PROGRAM PROVIDES THE OPPORTUNITY FOR 8 PHYSICALLY CHALLENGED INDIVIDUALS TO LIVE IN A COMMUNITY BASED SETTING AND FOR THE INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 1543304 0 1771259 THE VERLAND FOUNDATION REAGHARD ICF PROGRAM PROVIDES THE OPPORTUNITY FOR 6 PHYSICALLY AND INTELLECTUALLY CHALLENGED INDIVIDUALS TO LIVE IN A COMMUNITY BASED SETTING AND FOR THE INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 1543304 0 1771259 33798694 1 1 0 0 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 1 0 0 0 0 1 0 0 0 1 0 0 582 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 1 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 X LELAND SAPP CEO 8.00 32.00 X X 0 268269 32022 CAROL B MITCHELL DEPUTY CEO & EX-OFFICIO DIRECTOR 8.00 24.00 X X 0 102639 5132 MARIANNE DIMATTEO COO 8.00 32.00 X X 0 128801 14491 JON M THOMAS CHAIRPERSON (LEFT 9/9/24) 0.30 1.20 X X 0 0 0 PAUL B LONG CHAIRPERSON 1.00 3.30 X X 0 0 0 DANIEL O'MALLEY VICE CHAIRPERSON 1.00 3.30 X X 0 0 0 BRIAN T MCCALL TREASURER 1.00 3.30 X X 0 0 0 DANIELA WILPS SECRETARY 1.00 3.30 X X 0 0 0 RAYMOND HUBER DIRECTOR (LEFT 9/9/24) 0.30 0.90 X 0 0 0 COLLEEN PIETRUSINSKI DIRECTOR (LEFT 9/9/24) 0.30 0.90 X 0 0 0 JEFFREY WILPS DIRECTOR 0.30 0.90 X 0 0 0 JUSTIN DODGE DIRECTOR 0.30 0.90 X 0 0 0 ROBERT F GAERTNER DIRECTOR 0.30 1.20 X 0 0 0 ROGER BOTTI DIRECTOR 0.30 0.90 X 0 0 0 WILLIAM MCNAMARA DIRECTOR 0.30 0.90 X 0 0 0 CHRISTINA MAGULICK DIRECTOR 0.30 0.90 X 0 0 0 LISA MCGUIRE ASSISTANT SECRETARY 8.00 32.00 X 0 80109 16243 CATHERINE BOGATS CFO/ASSISTANT TREASURER 8.00 32.00 X 0 195273 34959 CHIAM KY CHARGE NURSE RN 40.00 0.00 X 162898 0 29395 JHALAK N TIMSINA CHARGE NURSE RN 40.00 0.00 X 147270 0 14620 SEEMA UPADHYA RN 40.00 0.00 X 138398 0 23340 PATRICK HOGAN CHARGE NURSE RN 40.00 0.00 X 112276 0 21116 SHOBHA MITTAL DIR. OF QI & COMPLIANCE 40.00 0.00 X 108662 0 28300 WILLIAM F HARRIGER FORMER CEO 0.00 0.00 X 0 172731 0 669504 947822 219618 8 1 1 0 0 193795 107400 193795 GOVERNMENT REIMBURSEME 623000 35413003 35413003 RESIDENT ROOM AND BOAR 623000 1300101 1300101 36713104 18604 -1717 20321 88203 0 88203 88203 88203 32293 1078 31725 0 568 1078 1646 1646 37015352 36713104 -1717 110170 19868127 19868127 659014 659014 2482350 2482350 1469340 1469340 3571030 3571030 95560 95560 2193426 2193426 89975 89975 388866 388866 880067 880067 83986 83986 292034 292034 936219 936219 628349 628349 ICF/MR ASSESSMENT 1923944 1923944 MEDICAL SUPPLIES 1060853 1060853 FOOD EXPENSE 502214 502214 MISCELLANEOUS EXPENSES 286403 286403 53527 53527 37465284 33798694 3666590 0 19417 825426 1253825 1254005 9133437 4041205 48707 93253 12472303 6426481 6472095 6045822 282128 484855 7176904 867910 24386513 13612476 4034811 3851956 4067587 3670586 533424 466351 4910000 0 9374227 4580715 22920049 12569608 X 823611 347047 642853 695821 1466464 1042868 24386513 13612476 -449932 26336 0 X X 0 1 X 1 1 1 X 205727 544975 203901 223325 193795 1371723 25424043 25881491 31090281 43722721 36713104 162831640 25629770 26426466 31294182 43946046 36906899 164203363 0 0 0 164203363 87000 87000 92579 99554 108524 474657 87000 87000 92579 99554 108524 474657 -1717 -1717 16692 3954 20646 25716770 26530158 31390715 44045600 37013706 164696949 0.99700 0.99740 0.00290 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 533424 60922 127995 466351 1 X 180512 180512 6803449 2834787 3968662 1746022 994381 751641 3272808 2382768 890040 469512 214545 254967 6045822 FUNDS HELD FOR RESIDENTS 466351 RIGHT OF USE ASSET 245823 OTHER ASSETS 91634 INTEREST RATE SWAP 64102 867910 DUE TO AFFILIATES 4345059 LEASE LIABILITY 235656 4580715 X 37041688 26336 26336 37015352 0 37015352 37465284 0 37465284 0 37465284 PART IV, LINE 1B: THIS AMOUNT REPRESENTS CASH HELD FOR RESIDENTS BY TVFI IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY BALANCE. VERLAND ADMINISTERS THIS FUND FOR TVFI. 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 TVFI IN WHICH A CURRENT ASSET BALANCE IS OFFSET BY A CURRENT LIABILITY BALANCE. VERLAND ADMINISTERS THIS FUND FOR TVFI. THESE FUNDS ARE DEPOSITED IN AN INTEREST-BEARING BANK ACCOUNT AND THE INTEREST EARNED IS NOT REFLECTED IN OPERATIONS. PART X, LINE 2: TVFI IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. TVFI 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, TVFI EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 OR 2024. 1 0 0 0 0 0 0 0 0 LELAND SAPP CEO 0 210986 0 12500 0 44783 0 5553 0 26469 0 300291 0 0 CATHERINE BOGATS CFO/ASSISTANT TREASURER 0 163886 0 10000 0 21387 0 9764 0 25195 0 230232 0 0 CHIAM KY CHARGE NURSE RN 88574 0 50 0 74274 0 8145 0 21250 0 192293 0 0 0 WILLIAM F HARRIGER FORMER CEO 0 0 0 0 0 172731 0 0 0 0 0 172731 0 0 JHALAK N TIMSINA CHARGE NURSE RN 74912 0 0 0 72358 0 7270 0 7350 0 161890 0 0 0 SEEMA UPADHYA RN 74827 0 0 0 63571 0 6925 0 16415 0 161738 0 0 0 PART I, LINE 3 THE HR COMMITTEE OF THE BOARD REVIEWS THE COMPENSATION OF THE ORGANIZATION'S 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. PART I, LINE 4A A SEPARATION AGREEMENT OF $172,731 WAS MADE TO A FORMER EMPLOYEE OF THE ORGANIZATION. A KEY GOVERNMENT FINANCE INC 2019-07-01 8000000 MOON INDUSTRIAL DEVELOPMENT AUTHOR 0 0 0 A 2484414 6155000 2019 1 0 1 1 A 0 0 0 0 1 0 0 A 0 1 1 0 1 0 0 0 0 A 0 SCHEDULE K, PART I, COLUMN F: THE VERLAND FOUNDATION, INC. AND VERLAND CLA ARE JOINT 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 PAMENT DUE AT MATURITY ON JULY 1, 2029. X 4 107400 FMV 0 0 0 0 PART I, COLUMN (B): NUMBER REPRESENTS NUMBER OF CONTRIBUTIONS MADE. FORM 990, PART VI, SECTION A, LINE 1A THE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD CONSIST OF ALL STANDING COMMITTEES. EACH COMMITTEE IS REQUIRED TO PROVIDE THEIR CONTEMPORANEOUS MINUTES TO THE BOARD OF DIRECTORS AS PART OF THE BOARD'S CONSENT AGENDA. FORM 990, PART VI, SECTION A, LINE 2 JEFFREY WILPS AND DANIELA WILPS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 VERLAND (25-1440761) IS THE SOLE MEMBER OF THE VERLAND FOUNDATION, INC. 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 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: THE VERLAND FOUNDATION, INC., 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). FORM 990, PART XII, LINE 2C: NO CHANGE FROM THE PRIOR YEAR POLICY. VERLAND 212 IRIS ROAD SEWICKLEY PA 15143 251440761 MGMT SVCS PA 501(C)(3) LINE 7 N/A 0 VERLAND CLA 212 IRIS ROAD SEWICKLEY PA 15143 232250268 LT RES CARE PA 501(C)(3) LINE 10 VERLAND 0 VERLAND COMMONS 212 IRIS ROAD SEWICKLEY PA 15143 251704606 LT RES CARE PA 501(C)(3) LINE 10 VERLAND CLA 0 VERLAND ENDOWMENT 212 IRIS ROAD SEWICKLEY PA 15143 251440467 INVEST FUNDS PA 501(C)(3) LINE 12A, I VERLAND 0 0 0 1 0 1 0 1 0 0 1 0 0 1 0 0 1 0 0 0