Civic Intelligence

Vermont Association of Conservation

EIN 03-0237066 • 501(c)3 • Waitsfield, VT

Profile

Vermont association of conservation districts (vacd) promotes the conservation of vermont's soil, water, forests, wildlife and other natural resources by supporting vermont's fourteen natural resource conservation districts and implementing state-wide programs.

PO Box 566Waitsfield, VT 05673

www.vacd.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.62x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,043

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

24%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$1,128,656

Up $218,120 (+24%) from 2023

Liabilities

Up

$701,114

Up $236,946 (+51%) from 2023

Net Assets

Down

$427,542

Down $18,826 (-4.2%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin36th percentile

Revenue

Up

$1,945,919

Up $104,428 (+5.7%) from 2023

Expenses

Up

$1,964,745

Up $107,232 (+5.8%) from 2023

Net Income

Down

-$18,826

Down $2,804 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $561,996Liabilities 2011: $518,535Net Assets 2011: $43,4612011Assets 2012: $679,984Liabilities 2012: $638,536Net Assets 2012: $41,4482012Assets 2013: $1,265,234Liabilities 2013: $1,217,308Net Assets 2013: $47,9262013Assets 2014: $845,915Liabilities 2014: $793,021Net Assets 2014: $52,8942014Assets 2015: $1,591,657Liabilities 2015: $1,510,268Net Assets 2015: $81,3892015Assets 2016: $2,281,462Liabilities 2016: $2,128,964Net Assets 2016: $152,4982016Assets 2017: $550,045Liabilities 2017: $444,687Net Assets 2017: $105,3582017Assets 2018: $528,052Liabilities 2018: $346,670Net Assets 2018: $181,3822018Assets 2019: $767,836Liabilities 2019: $547,049Net Assets 2019: $220,7872019Assets 2020: $832,147Liabilities 2020: $597,298Net Assets 2020: $234,8492020Assets 2021: $1,088,345Liabilities 2021: $939,338Net Assets 2021: $149,0072021Assets 2022: $928,313Liabilities 2022: $465,923Net Assets 2022: $462,3902022Assets 2023: $910,536Liabilities 2023: $464,168Net Assets 2023: $446,3682023Assets 2024: $1,128,656Liabilities 2024: $701,114Net Assets 2024: $427,5422024

Highlighted filing

2024

Assets$1,128,656
Liabilities$701,114
Net Assets$427,542
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $488,659Expenses 2011: $480,326Net Income 2011: $8,3332011Revenue 2012: $750,220Expenses 2012: $752,233Net Income 2012: -$2,0132012Revenue 2013: $766,518Expenses 2013: $760,040Net Income 2013: $6,4782013Revenue 2014: $994,678Expenses 2014: $989,710Net Income 2014: $4,9682014Revenue 2015: $985,897Expenses 2015: $957,402Net Income 2015: $28,4952015Revenue 2016: $1,273,909Expenses 2016: $1,202,800Net Income 2016: $71,1092016Revenue 2017: $1,343,693Expenses 2017: $1,335,961Net Income 2017: $7,7322017Revenue 2018: $1,511,285Expenses 2018: $1,469,036Net Income 2018: $42,2492018Revenue 2019: $1,410,920Expenses 2019: $1,371,515Net Income 2019: $39,4052019Revenue 2020: $1,505,641Expenses 2020: $1,491,579Net Income 2020: $14,0622020Revenue 2021: $1,502,841Expenses 2021: $1,588,683Net Income 2021: -$85,8422021Revenue 2022: $2,011,047Expenses 2022: $1,697,664Net Income 2022: $313,3832022Revenue 2023: $1,841,491Expenses 2023: $1,857,513Net Income 2023: -$16,0222023Revenue 2024: $1,945,919Expenses 2024: $1,964,745Net Income 2024: -$18,8262024

Highlighted filing

2024

Revenue$1,945,919
Expenses$1,964,745
Net Income-$18,826
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,128,656
Liabilities
$701,114
Net assets
$427,542
Revenue
$1,945,919
Expenses
$1,964,745
Net income
-$18,826
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.70$0.43$1.95$1.96$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.46$0.45$1.84$1.86$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.47$0.46$2.01$1.70$0.31
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.94$0.15$1.50$1.59$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.60$0.23$1.51$1.49$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.55$0.22$1.41$1.37$0.04
2018Summary only. Only limited summary data is available for this year.$0.53$0.35$0.18$1.51$1.47$0.04
2017Summary only. Only limited summary data is available for this year.$0.55$0.44$0.11$1.34$1.34$0.01
2016Summary only. Only limited summary data is available for this year.$2.28$2.13$0.15$1.27$1.20$0.07
2015Summary only. Only limited summary data is available for this year.$1.59$1.51$0.08$0.99$0.96$0.03
2014Summary only. Only limited summary data is available for this year.$0.85$0.79$0.05$0.99$0.99$0.00
2013Summary only. Only limited summary data is available for this year.$1.27$1.22$0.05$0.77$0.76$0.01
2012Summary only. Only limited summary data is available for this year.$0.68$0.64$0.04$0.75$0.75$0.00
2011Summary only. Only limited summary data is available for this year.$0.56$0.52$0.04$0.49$0.48$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,945,919
Mission and Program Overview

Mission

Vermont association of conservation districts (vacd) promotes the conservation of vermont's soil, water, forests, wildlife and other natural resources by supporting vermont's fourteen natural resource conservation districts and implementing state-wide programs.

See part iii - statement of program service accomplishments

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,862$594,365▲ $543,503
Accounts Receivable$812,308$501,734▼ $310,574
Savings and Temporary Cash Investments$26,131$21,003▼ $5,128
Land, Buildings, and Equipment, Net$16,883$8,442▼ $8,441
Prepaid Expenses and Deferred Charges$4,352$3,112▼ $1,240
Total Assets$910,536$1,128,656▲ $218,120
Liabilities
Other Liabilities$249,669$503,930▲ $254,261
Accounts Payable and Accrued Expenses$214,499$197,184▼ $17,315
Total Liabilities$464,168$701,114▲ $236,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$431,327$412,493▼ $18,834
Net Assets With Donor Restrictions$15,041$15,049▲ $8
Total Net Assets Fund Balance$446,368$427,542▼ $18,826
Total Liabilities and Net Assets / Fund Balance$910,536$1,128,656▲ $218,120

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,442$16,882$25,324
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deborah AraceExecutive DiFT$105,043$105,043

Board Members and Trustees

NameTitle
Linda CorsePresident
Alan ShelveyDirector
Bill MannerDirector
Chris Von AltDirector
Didi PershouseDirector
Jeannie AlexanderDirector
Jonathan ChamberlinDirector
Katy CrumleyDirector
Nancy EverhartDirector
Sarah FordDirector
Steven RobinsonDirector
Willie NickersonDirector
Richmond HopkinsSecretary
Vicky DrewTreasurer
Walter MedwidVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,923,317
Program Service Revenue
$22,588
Investment Income
$14
Other Revenue
$0
All Other Contributions
$12,050
Change in Net Assets
$-18,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,945,919
Revenue Not Reported on Form 990
$106,568
Total Revenue per Audited Statements
$2,052,487
Total Revenue per Form 990
$1,945,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,363,639
Grants and Similar Amounts Paid$389,083
Other Expenses$212,023
Total Fundraising Expense$1,074
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$855,754$83,190$588$939,532
Grants to Domestic Orgs$389,083--$389,083
Other Employee Benefits$190,195$14,645$215$205,055
Current Officers, Directors, Trustees, and Key Employees$87,143$25,978$170$113,291
Payroll Taxes$95,943$9,762$56$105,761
Fees for Services Other$27,817$48,927-$76,744
Conferences and Meetings$15,417$23,597-$39,014
Travel$15,066$9,359-$24,425
Office Expenses$10,950$10,564-$21,514
Fees for Services Accounting-$13,900-$13,900
Fees for Services Management$11,543$1,143-$12,686
Depreciation Depletion$8,441--$8,441
Insurance$4,197$2,779-$6,976
Fees for Services Legal-$4,393-$4,393
Information Technology$1,068$1,832-$2,900
Other Expenses$178,039$-178,084$45$1,030
Total Functional Expenses$1,890,656$73,015$1,074$1,964,745

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,071,313
Expenses per Audited Statements$1,964,745
Total Expenses per Form 990$1,964,745
Expenses Not Reported on Form 990$106,568
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Franklin County NrcdSt Albans, VTGovConservation Project$91,941
Caledonia County NrcdSt Johnsbury, VTGovConservation Project$69,094
Winooski NrcdBerlin, VTGovConservation Project$51,399
Orleans County NrcdNewport, VTGovNat. Resources Prot.$26,294
Town of NewportNewport Center, VTGovFire Protection$25,000
Fairfield Fire DepartmentFairfield, VTC CorpFire Protection$20,000
Essex County NrcdBrunswick, VTGovConservation Project$17,085
Town of WilmingtonWilmington, VTGovFire Protection$15,000
Town of WaterfordLower Waterford, VTGovFire Protection$10,885
Bennington NrcdRutland, VTGovConservation Project$10,590
Ferrisburgh VfdFerrisburgh, VT501c3Fire Protection$10,000
Town of NorwichNorwich, VTGovFire Protection$7,766
West Haven Fire DepartmentWest Haven, VT501c3Rural Fire Protectio$7,053
Windham County NrcdBrattleboro, VTGovConservation Project$7,035
Washington Fire DepartmentWashington, VTC CorpFire Protection$6,098
Cold Hollow to CanadaMontgomery, VTC CorpConservation Project$5,280
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$392,472
Accrued Payroll and Benefits$111,458
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 4

“1) changed the term of service for the nacd board member and alternate board member from one year to two years. 2) added language to the voting procedure for vacd officer elections to include electronic voting and absentee voting, in addition to in-person voting. 3) added language that permits the required 14-day notice of board of directors meetings, including the minutes from the previous meeting, to be delivered electronically. 4) changed the number constituting a quorum from 7 to 40% of the voting members as defined in section 3. (this is to account for fluctuations in membership that might affect the number that represents a majority.) 5) added language to require that all meetings be held in electronic or hybrid format to allow for remote participation of board members. 6) added language that allows votes to be cast by electronic means during video conference and hybrid meetings.”

Form 990, Page 6, Part VI, Line 6

“The organization has members.”

Form 990, Page 6, Part VI, Line 7A

“The 14 local conservation district members elect the governing body.”

Form 990, Page 6, Part VI, Line 7B

“The organization's executive committee is composed of the president, vice- president, treasurer, and secretary. The executive committee provides regular oversight of the organization on behalf of the 14 member board. The executive committee members are very dedicated and have been with the organization for many years and have a good understanding of the organization's operations.”

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

“Form 990 is reviewed by the board executive committee before filing.”

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

“Compensation for officers and management determined by review of vermont and national market data.”

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

“Compensation for officers and management determined by review of vermont and national market data.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available on request.”

Filing and Contact Details

Filer

Filer Name
Vermont Association of Conservation
EIN
03-0237066
Phone
8024965162
Address
PO BOX 566, WAITSFIELD, VT 05673

Signing Officer

Name
Deborah Arace
Title
Executive Director
Phone
8024965162
Signed
2025-05-12

Organization Details

Principal Officer
Deborah Arace
Formed
1980
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
31
Volunteers
15

Preparer

Firm
Mudgett Jennett & Krogh-wisner
Address
141 MAIN ST STE 2, MONTPELIER, VT 05602
Preparer
Erin J Packie CPA
Phone
8022299193
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Vermont association of conservation districts (vacd) promotes the conservation of vermont's soil, water, forests, wildlife and other natural resources by supporting vermont's fourteen natural resource conservation districts and implementing state-wide programs.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is incorporated and exempt from federal income taxation under section 501(c)(3) of the internal revenue code (the code), though it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the code). The organization had no liability for uncertain tax positions for the year ended june 30, 2024. The tax years ended june 30, 2023, 2022, and 2021 are still open to audit for both federal and state purposes. Contributions to the organization are tax deductible to donors under section 170 of the code.”

Raw XML AppendixShowing 400 of 678 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ASSISTS VERMONT'S 14 NATURAL RESOURCES CONSERVATION DISTRICTS (NRCDS) TO CARRY OUT PROGRAMS THAT WORK WITH LANDOWNERS, RESIDENTS AND COMMUNITIES TO PROTECT VERMONT'S SOIL, WATER, FORESTS, WILDLIFE AND OTHER NATURAL RESOURCES. THE 14 NRCDS PROVIDE EDUCATIONAL, TECHNICAL AND FINANCIAL ASSISTANCE THAT LINK VERMONTERS WITH APPROPRIATE STATE AND FEDERAL PROGRAMS AND PRIVATE SOURCES OF FUNDING THAT HELP THEM MEET THEIR NATURAL RESOURCE MANAGEMENT OBJECTIVES.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE YEAR ENDED JUNE 30, 2022 WAS THE FIRST YEAR THE ORGANIZATION MADE A 501(H) ELECTION.
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1DIRECT LOBBYING WITH THE VT LEGISLATURE TO GIVE MORE FUNDS TO CONSERVATION DISTRICTS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE C, PART IV
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