Civic Intelligence

Washington County Mental Health

EIN 03-0215872 • 501(c)3 • Montpelier, VT

Profile

Washington county mental health services advocates inclusion of all persons into our community and actively encourages self-determination and recovery by serving individuals and families coping with mental health and developmental disability-related challenges with model services to assist them in achieving their highest level of potential and quality of life.

PO Box 647Montpelier, VT 05602

www.wcmhs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.40x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.20x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

42nd percentile

2.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$270,575

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

40th percentile

3.4%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

4.8%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,925,237

Up $1,133,111 (+3.4%) from 2023

Liabilities

Down

$13,889,726

Down $394,602 (-2.8%) from 2023

Net Assets

Up

$21,035,511

Up $1,527,713 (+7.8%) from 2023

Revenue

Up

$70,669,975

Up $3,236,457 (+4.8%) from 2023

Expenses

Up

$69,142,262

Up $3,434,622 (+5.2%) from 2023

Net Income

Down

$1,527,713

Down $198,165 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $16,149,033Liabilities 2010: $8,996,964Net Assets 2010: $7,152,0692010Assets 2011: $17,269,728Liabilities 2011: $9,360,715Net Assets 2011: $7,909,0132011Assets 2012: $23,413,125Liabilities 2012: $15,160,723Net Assets 2012: $8,252,4022012Assets 2013: $22,437,365Liabilities 2013: $13,831,122Net Assets 2013: $8,606,2432013Assets 2014: $23,513,718Liabilities 2014: $14,323,031Net Assets 2014: $9,190,6872014Assets 2015: $20,909,715Liabilities 2015: $12,075,293Net Assets 2015: $8,834,4222015Assets 2016: $20,450,082Liabilities 2016: $11,193,842Net Assets 2016: $9,256,2402016Assets 2017: $20,200,072Liabilities 2017: $10,784,921Net Assets 2017: $9,415,1512017Assets 2018: $21,244,552Liabilities 2018: $11,728,809Net Assets 2018: $9,515,7432018Assets 2019: $23,060,952Liabilities 2019: $12,696,093Net Assets 2019: $10,364,8592019Assets 2020: $26,686,292Liabilities 2020: $14,960,520Net Assets 2020: $11,725,7722020Assets 2021: $30,263,441Liabilities 2021: $14,991,563Net Assets 2021: $15,271,8782021Assets 2022: $30,354,916Liabilities 2022: $12,572,996Net Assets 2022: $17,781,9202022Assets 2023: $33,792,126Liabilities 2023: $14,284,328Net Assets 2023: $19,507,7982023Assets 2024: $34,925,237Liabilities 2024: $13,889,726Net Assets 2024: $21,035,5112024

Highlighted filing

2024

Assets$34,925,237
Liabilities$13,889,726
Net Assets$21,035,511

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $40,668,6442010Expenses 2011: $41,691,3152011Expenses 2012: $44,456,8812012Revenue 2013: $48,116,111Expenses 2013: $47,762,270Net Income 2013: $353,8412013Revenue 2014: $43,159,391Expenses 2014: $42,574,947Net Income 2014: $584,4442014Revenue 2015: $45,153,112Expenses 2015: $45,509,377Net Income 2015: -$356,2652015Revenue 2016: $44,853,270Expenses 2016: $44,431,452Net Income 2016: $421,8182016Revenue 2017: $48,044,734Expenses 2017: $47,885,823Net Income 2017: $158,9112017Revenue 2018: $52,030,504Expenses 2018: $51,929,912Net Income 2018: $100,5922018Revenue 2019: $53,654,348Expenses 2019: $52,805,232Net Income 2019: $849,1162019Revenue 2020: $57,017,355Expenses 2020: $55,656,442Net Income 2020: $1,360,9132020Revenue 2021: $58,801,152Expenses 2021: $55,255,046Net Income 2021: $3,546,1062021Revenue 2022: $61,997,285Expenses 2022: $59,487,243Net Income 2022: $2,510,0422022Revenue 2023: $67,433,518Expenses 2023: $65,707,640Net Income 2023: $1,725,8782023Revenue 2024: $70,669,975Expenses 2024: $69,142,262Net Income 2024: $1,527,7132024

Highlighted filing

2024

Revenue$70,669,975
Expenses$69,142,262
Net Income$1,527,713

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.9$13.9$21.0$70.7$69.1$1.53
2023Detailed filing. Detailed filing data is available for this year.$33.8$14.3$19.5$67.4$65.7$1.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$12.6$17.8$62.0$59.5$2.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.3$15.0$15.3$58.8$55.3$3.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.7$15.0$11.7$57.0$55.7$1.36
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$23.1$12.7$10.4$53.7$52.8$0.85
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.2$11.7$9.52$52.0$51.9$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$10.8$9.42$48.0$47.9$0.16
2016Detailed filing. Detailed filing data is available for this year.$20.5$11.2$9.26$44.9$44.4$0.42
2015Detailed filing. Detailed filing data is available for this year.$20.9$12.1$8.83$45.2$45.5$0.36
2014Detailed filing. Detailed filing data is available for this year.$23.5$14.3$9.19$43.2$42.6$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$13.8$8.61$48.1$47.8$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.4$15.2$8.25$44.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$9.36$7.91$41.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$9.00$7.15$40.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$70,741,035
Mission and Program Overview

Mission

Washington county mental health services advocates inclusion of all persons into our community and actively encourages self-determination and recovery by serving individuals and families coping with mental health and developmental disability-related challenges with model services to assist them in achieving their highest level of potential and quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,419,206$14,418,016▼ $1,190
Cash and Non-Interest-Bearing Accounts$11,207,994$11,681,412▲ $473,418
Accounts Receivable$4,785,661$6,656,843▲ $1,871,182
Prepaid Expenses and Deferred Charges$867,695$944,733▲ $77,038
Total Assets$33,792,126$34,925,237▲ $1,133,111
Other Assets Total$2,511,570$1,224,233▼ $1,287,337
Liabilities
Other Liabilities$5,812,922$5,367,168▼ $445,754
Tax Exempt Bond Liabilities$4,693,986$4,270,000▼ $423,986
Accounts Payable and Accrued Expenses$2,822,589$3,007,159▲ $184,570
Deferred Revenue$843,061$1,133,629▲ $290,568
Mortgage Notes Payable Secured by Investment Property$111,770$111,770→ $0
Total Liabilities$14,284,328$13,889,726▼ $394,602
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,507,798$21,035,511▲ $1,527,713
Total Net Assets Fund Balance$19,507,798$21,035,511▲ $1,527,713
Total Liabilities and Net Assets / Fund Balance$33,792,126$34,925,237▲ $1,133,111

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,495,099$9,414,874$20,909,973
Equipment$1,344,600$5,999,768$7,344,368
Land$1,578,317-$1,578,317
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary MoultonExecuitive DFT$252,195$18,380$270,575
Mary MoultonExecuitive Director-$252,195$18,380$270,575
Justin Roger KnappMedical DireFT$248,539$18,380$266,919
Justin Roger KnappMedical Director-$248,539$18,380$266,919
Robert DuncanPsychiatristFT$197,333$25,705$223,038
Heidi SpauldingCFOFT$189,449$25,705$215,154
Keith GrierDirectorFT$140,632$25,705$166,337
Jessica KellCOOFT$138,173$15,958$154,131
Karen KurrleDirectorFT$128,170$25,705$153,875
Barbara NoordsijPsychologistFT$133,496$16,160$149,656

Board Members and Trustees

NameTitle
Sarah HollandPresident
Amy CaffryBoard Member
Cindy TaborBoard Member
Debbie ReynoldsBoard Member
Eric NordensonBoard Member
Faith CoveyBoard Member
Kris RowleyBoard Member
Regan DemasiBoard Member
Beth SightlerExecutive Di
Paul Wallace-brodeurSecretary
Robert HarveyTreasurer
Kristen ChandlerVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
AmiciPsychology Serv382 HERCULES DRIVE, SUITE 6, Colchester, VT 05446$696,879
Revenue and Support

Revenue Composition

Contributions and Grants
$4,031,391
Program Service Revenue
$66,484,063
Investment Income
$154,521
Other Revenue
$0
All Other Contributions
$169,271
Change in Net Assets
$1,527,713

Audited Revenue Reconciliation

Revenue per Audited Statements
$70,669,975
Total Revenue per Audited Statements
$70,669,975
Total Revenue per Form 990
$70,669,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$46,096,704
Other Expenses$23,045,558
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,301,059$3,895,325-$34,196,384
Fees for Services Other$13,055,299--$13,055,299
Other Employee Benefits$9,863,505$1,456,998-$11,320,503
Occupancy$2,395,673$411,186-$2,806,859
Information Technology$37,162$1,674,719-$1,711,881
Depreciation Depletion$1,483,065--$1,483,065
Office Expenses$80,031$769,842-$849,873
Travel$518,089$156,805-$674,894
All Other Expenses$529,225$53,655-$582,880
Conferences and Meetings-$348,530-$348,530
Current Officers, Directors, Trustees, and Key Employees-$327,622-$327,622
Insurance-$277,787-$277,787
Comp Disqual Persons-$252,195-$252,195
Fees for Services Accounting-$189,904-$189,904
Other Expenses$157,583--$157,583
Advertising-$137,951-$137,951
Fees for Services Legal-$77,461-$77,461
Total Functional Expenses$59,112,282$10,029,980$0$69,142,262

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$69,142,262
Total Expenses per Audited Statements$69,142,262
Total Expenses per Form 990$69,142,262
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Payroll Taxes$2,033,424
Accrued Vacation$1,513,968
Accrued Expenses$1,044,340
Est Health Claims Incrrd But Not Rpt$332,521
Rep Payee Accounts$286,056
Capital Lease$152,607
Due to Dmh$58,850
Bond Issuance Costs$-54,598

Bond Issues

BondIssuerIssuedIssue PricePurpose
AVt Economic Development Authority2021-03-01$5,700,000Refinance bank loans and finance renovations / improvements on real property

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,700,000--$294,252

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Fianance committee reviews draft of form 990 and approves before filing

Form 990, Page 6, Part VI, Line 12C

Wcmhs conducts a periodic review to see if there have been any transactions with parties listed on the conflict of interest disclosure survey.

Form 990, Page 6, Part VI, Line 15A

According to the by-laws, the board of directors shall fix salaries of the officers of the corporation.

Form 990, Page 6, Part VI, Line 15B

According to the by-laws, the salaries of other agents and employees of the corporation may be fixed by the board of directors or by an officer to whom that function has been delegated by the board. All of the other employees receive an across-the-board salary increase that is recommended by the board staff management committee to the board of directors that either approves the increase or not.

Form 990, Page 6, Part VI, Line 19

All public documents are made available through written request.

Filing and Contact Details

Filer

Filer Name
Washington County Mental Health
EIN
03-0215872
Phone
8022291399
Address
PO BOX 647, MONTPELIER, VT 05602

Signing Officer

Name
Beth Sightler
Title
Executive Director
Phone
8022291339
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Spaulding
Formed
1967
Legal Domicile
Vt
Voting Board Members
11
Independent Board Members
11
Employees
793

Preparer

Firm
Kittell Branagan & Sargent
Address
154 N MAIN ST, ST ALBANS, VT 05478
Preparer
Timothy R Streeter CPA
Phone
8025249531
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Washington county mental health services advocates inclusion of all persons into our community and actively encourages self-determination and recovery by serving individuals and families coping with mental health and developmental disability-related challenges with model services to assist them in achieving their highest level of potential and quality of life.

Form 990, Page 2, Part III, Line 4D

Other "non core services"

Form 990, Part IX, Line 11G

Home providers 4,176,867 0 0 other contractual 2,640,099 0 0 ds companion care 1,199,199 0 0 ds waiver respite 1,972,025 0 0 csc management fees -450,098 0 0 success beyond six laraway -335,892 0 0 other clinical contractual 3,853,099 0 0 total 13,055,299 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

Consideration has been given to uncertain tax positions. The federal income tax returns for the years ended after june 30, 2021 remain open for potential examination by major tax jurisdictions, generally for three years after they are filed.

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