Civic Intelligence

Stratton Mountain School

EIN 03-0259524 • 501(c)3 • Stratton Mountain, VT

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Profile

Secondary education & ski training with mission to provide each student with the opportunity to pursue excellence in competitive winter sports and college preparatory academics while developing strong personal values.

7 World Cup CircleStratton Mountain, VT 05155

www.gosms.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.50x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.69x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

34th percentile

-0.3%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$191,409

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

21st percentile

-3.1%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

17%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$13,913,987

Down $556,642 (-3.8%) from 2023

Liabilities

Up

$7,496,006

Up $218,507 (+3.0%) from 2023

Net Assets

Down

$6,417,981

Down $775,149 (-11%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin34th percentile

Revenue

Up

$10,533,439

Up $56,501 (+0.5%) from 2023

Expenses

Up

$11,382,438

Up $870,937 (+8.3%) from 2023

Net Income

Down

-$848,999

Down $814,436 (-2356%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $13,176,715Liabilities 2011: $9,648,256Net Assets 2011: $3,528,4592011Assets 2012: $13,358,494Liabilities 2012: $9,084,719Net Assets 2012: $4,273,7752012Assets 2013: $12,972,169Liabilities 2013: $8,820,752Net Assets 2013: $4,151,4172013Assets 2014: $14,967,268Liabilities 2014: $10,143,392Net Assets 2014: $4,823,8762014Assets 2015: $15,761,616Liabilities 2015: $10,554,965Net Assets 2015: $5,206,6512015Assets 2016: $15,058,063Liabilities 2016: $9,830,726Net Assets 2016: $5,227,3372016Assets 2017: $15,122,006Liabilities 2017: $9,587,573Net Assets 2017: $5,534,4332017Assets 2018: $14,642,869Liabilities 2018: $9,123,835Net Assets 2018: $5,519,0342018Assets 2019: $14,349,614Liabilities 2019: $8,601,992Net Assets 2019: $5,747,6222019Assets 2020: $13,853,415Liabilities 2020: $8,391,985Net Assets 2020: $5,461,4302020Assets 2021: $14,724,465Liabilities 2021: $7,512,327Net Assets 2021: $7,212,1382021Assets 2022: $14,932,274Liabilities 2022: $7,704,581Net Assets 2022: $7,227,6932022Assets 2023: $14,470,629Liabilities 2023: $7,277,499Net Assets 2023: $7,193,1302023Assets 2024: $13,913,987Liabilities 2024: $7,496,006Net Assets 2024: $6,417,9812024

Highlighted filing

2024

Assets$13,913,987
Liabilities$7,496,006
Net Assets$6,417,981
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,191,8892011Expenses 2012: $5,536,8762012Revenue 2013: $5,323,639Expenses 2013: $5,445,997Net Income 2013: -$122,3582013Revenue 2014: $6,348,948Expenses 2014: $5,676,529Net Income 2014: $672,4192014Revenue 2015: $6,377,198Expenses 2015: $5,958,752Net Income 2015: $418,4462015Revenue 2016: $6,566,189Expenses 2016: $6,545,503Net Income 2016: $20,6862016Revenue 2017: $6,789,624Expenses 2017: $6,582,528Net Income 2017: $207,0962017Revenue 2018: $6,848,461Expenses 2018: $6,863,860Net Income 2018: -$15,3992018Revenue 2019: $6,979,931Expenses 2019: $6,762,684Net Income 2019: $217,2472019Revenue 2020: $7,245,193Expenses 2020: $7,519,545Net Income 2020: -$274,3522020Revenue 2021: $9,616,504Expenses 2021: $8,045,689Net Income 2021: $1,570,8152021Revenue 2022: $8,953,052Expenses 2022: $8,652,095Net Income 2022: $300,9572022Revenue 2023: $10,476,938Expenses 2023: $10,511,501Net Income 2023: -$34,5632023Revenue 2024: $10,533,439Expenses 2024: $11,382,438Net Income 2024: -$848,9992024

Highlighted filing

2024

Revenue$10,533,439
Expenses$11,382,438
Net Income-$848,999
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$13,913,987
Liabilities
$7,496,006
Net assets
$6,417,981
Revenue
$10,533,439
Expenses
$11,382,438
Net income
-$848,999
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.9$7.50$6.42$10.5$11.4$0.85
2023Detailed filing. Detailed filing data is available for this year.$14.5$7.28$7.19$10.5$10.5$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$7.70$7.23$8.95$8.65$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$7.51$7.21$9.62$8.05$1.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.9$8.39$5.46$7.25$7.52$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$8.60$5.75$6.98$6.76$0.22
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$9.12$5.52$6.85$6.86$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$9.59$5.53$6.79$6.58$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$9.83$5.23$6.57$6.55$0.02
2015Detailed filing. Detailed filing data is available for this year.$15.8$10.6$5.21$6.38$5.96$0.42
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$15.0$10.1$4.82$6.35$5.68$0.67
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$8.82$4.15$5.32$5.45$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$9.08$4.27$5.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$9.65$3.53$5.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$10,752,248
Mission and Program Overview

Mission

Secondary education & ski training with mission to provide each student with the opportunity to pursue excellence in competitive winter sports and college preparatory academics while developing strong personal values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,346,978$9,026,085▼ $320,893
Investments in Publicly Traded Securities$3,126,205$3,150,549▲ $24,344
Cash and Non-Interest-Bearing Accounts$1,381,795$1,196,508▼ $185,287
Pledges and Grants Receivable$383,300$308,275▼ $75,025
Prepaid Expenses and Deferred Charges$164,633$170,808▲ $6,175
Accounts Receivable$67,718$61,762▼ $5,956
Total Assets$14,470,629$13,913,987▼ $556,642
Liabilities
Tax Exempt Bond Liabilities$5,459,693$5,313,996▼ $145,697
Other Liabilities$1,255,354$1,585,556▲ $330,202
Accounts Payable and Accrued Expenses$353,886$596,454▲ $242,568
Mortgage Notes Payable Secured by Investment Property$208,566--
Total Liabilities$7,277,499$7,496,006▲ $218,507
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,871,785$6,030,943▼ $840,842
Net Assets With Donor Restrictions$321,345$387,038▲ $65,693
Total Net Assets Fund Balance$7,193,130$6,417,981▼ $775,149
Total Liabilities and Net Assets / Fund Balance$14,470,629$13,913,987▼ $556,642

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,339,404$9,579,933$14,919,337
Equipment$2,785,900-$2,785,900
Land$888,965-$888,965
Other Land Buildings$11,816-$11,816
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carson a ThurberHeadmasterFT$184,311$7,098$191,409
Michael MorinDirector of SportFT$154,038-$154,038
Ross PowersSnowboard Program DirectorFT$110,139$2,561$112,700
Mary ViaBusiness DirectorFT$90,484$1,450$91,934

Board Members and Trustees

NameTitle
Robert StevenishBoard Chair
Gary GiuliettiChair Emeritus
Jonathan NeedellVice Chair/treasurer
Andrea Sessa SayagoTrustee
Ann Marie ForehandTrustee
Brian AntonTrustee
Gary DavisTrustee
Jeffrey BennetTrustee
Kristen LuckenbillTrustee
Morton SaundersTrustee
Rose SerelsTrustee
Darcy AhlSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Vehi Health ProgramInsurancePO BOX 1484, Brattleboro, VT 05301$750,777
Philadelphia Insurance CoInsurancePO BOX 72051, Philadelphia, PA 19176$135,808
Performance FoodserviceFood ServicesPO BOX 3024, Springfield, MA 01104$135,155
Revenue and Support

Revenue Composition

Contributions and Grants
$1,149,279
Program Service Revenue
$9,223,185
Investment Income
$280,784
Other Revenue
$-119,809
All Other Contributions
$903,544
Change in Net Assets
$-848,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,533,439
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,331,691
Total Revenue per Audited Statements
$9,201,748
Total Revenue per Form 990
$10,533,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,453,013
Other Expenses$4,404,075
Grants and Similar Amounts Paid$1,525,350
Total Fundraising Expense$672,577
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,751,286$602,592$139,565$4,493,443
Grants to Domestic Individuals$1,435,350--$1,435,350
All Other Expenses$778,514$98,761$5,306$882,581
Other Employee Benefits$538,516$126,187$20,072$684,775
Interest$177,116$322,701$5,692$505,509
Depreciation Depletion$336,646$144,277-$480,923
Current Officers, Directors, Trustees, and Key Employees-$274,795-$274,795
Occupancy$194,919$29,441-$224,360
Other Expenses$186,114-$493,724$186,114
Insurance-$171,169-$171,169
Fees for Services Other$22,531$129,839-$152,370
Information Technology$109,873$5,680-$115,553
Foreign Grants$90,000--$90,000
Office Expenses$67,496$17,320-$84,816
Fees for Services Accounting-$46,624-$46,624
Travel$1,145$20,608-$21,753
Conferences and Meetings-$18,927-$18,927
Fees for Services Legal-$9,864-$9,864
Advertising--$8,218$8,218
Total Functional Expenses$8,691,076$2,018,785$672,577$11,382,438

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,382,438
Total Expenses per Audited Statements$9,976,897
Expenses per Audited Statements$9,857,088
Expenses Not Reported on Financial Statements$1,525,350
Other Expense Adjustments$1,525,350
Expenses Not Reported on Form 990$119,809
International Activity

International Summary

Offices
0
Employees
71
Spending
$796,528

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Hintertux, Austria26 STUDENTS@STUBAIAlpine Training Camp-10$137,607
Oslo, Norway38 Athletes Training at Sn Indoor TrainingAlpine Training Camp-7$127,765
Stubai, Austria11 STUDENTS@PERISHERAlpine Training Camp-6$77,075
Landgraaf, Netherlands39 Athletes Training at Snow World ResortAlpine Ski Training-8$73,526
Lo Barnechea, Chile19 Athletes Training at El Colorado Ski ResortAlpine Training Camp-4$62,267
Norway-fonna13 STUDENTS@NORWAYFreestyle Ski Training-3$53,845
Canada-british Columbia17 STUDENTS@BC SILVERSTARNordic Ski Training-3$34,575
Austria-hintertux9 STUDENTS@HINTERTUXFreeski Ski Training-2$31,162
Canada-british Columbia16 STUDENTS@BC SILVERSTARNordic Ski Training-3$29,561
Canada-british Columbia11 STUDENTS@BC APEXFreestyle Ski Training-1$21,604
Canada-quebec/austria5 STUDENTS@PERISHERFreestyle Ski Training-2$19,109
Canada-british Columbia9 STUDENTS@BC APEXFreestyle Ski Training-2$15,472
Canada-quebec11 STUDENTS@QUEBEC LAKE BEAUPORTFreestyle Ski Training-3$14,813
Canada-quebec11 STUDENTS@QUEBEC LAKE BEAUPORTFreestyle Ski Training-2$14,460
Austria-hintertux3 STUDENTS@HINTERTUXSnowboard Ski Training-1$12,618
Canada-quebec11 STUDENTS@MAXIMISEFreeski Ski Training-2$12,252
Austria-hintertux5 STUDENTS@HINTERTUXSnowboard Ski Training-1$11,614
Canada-quebec13 STUDENTS@MAXIMISEFreeski Ski Training-2$9,795
Chile3 STUDENTS@CHILEFreestyle Ski Training-1$8,729
Canada-quebec11 STUDENTS@MAXIMISESnowboard Ski Training-2$7,475
Canada-quebec10 STUDENTS@QUEBECFreestyle Ski Training-2$7,164
Canada-british Columbia5 STUDENTS@BANFFFreestyle Ski Training-2$6,520
Hintertux, Austria3 Athletes Training at Hintertuxer GlacierAlpine Training Camp-1$5,713
Landgraaf, Netherlands3 Athletes Training at Snow World ResortAlpine Training Camp-1$1,807
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$119,809
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Ball$220,735-$30,780-
Total Events$220,735-$119,809$-119,809
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue - Student Deposits$1,585,556

Bond Issues

BondIssuerIssuedIssue PricePurpose
AVermont Education & Health Bldg Financing Agency2004-04-01$6,800,000BUILDING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,800,000-$1,304,606$322,418

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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of form 990 was reviewed by headmaster and trustees before filing.”

Form 990, Part VI, Section B, Line 15

“Trustees approve and authorize the headmaster's written employment agreement.”

Form 990, Part VI, Section C, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Stratton Mountain School
EIN
03-0259524
Phone
8022971886
Address
7 WORLD CUP CIRCLE, STRATTON MOUNTAIN, VT 05155

Signing Officer

Name
Carson Thurber
Title
Headmaster
Phone
8022971886
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carson Thurber
Formed
1972
Legal Domicile
Vt
Voting Board Members
12
Independent Board Members
12
Employees
107
Volunteers
37

Preparer

Firm
Bonadio & Co Llp
Address
6 WEMBLEY CT, ALBANY, NY 12205
Preparer
Kevin Testo
Phone
5184644080
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Unrealized loss on interest rate swap -97,909.”

FORM 990, PART XII, LINE 2C:

“No changes from prior year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Financial aid -1,525,350. Fundraising expenses 119,809. Unrealized loss on interest rate swap -97,909.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 119,809.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 1,525,350.”

Raw XML AppendixShowing 400 of 784 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0353886
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/FundraisingAmt08218
IRS990/AdvertisingGrp/TotalAmt08218
IRS990/AllOtherContributionsAmt0903544
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IRS990/AllOtherExpensesGrp/TotalAmt0882581
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IRS990/BooksInCareOfDetail/PhoneNum08022971886
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07 WORLD CUP CIRCLE
IRS990/BooksInCareOfDetail/USAddress/CityNm0STRATTON MOUNTAIN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
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IRS990/DonorAdvisedFundInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
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IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt14SNOWBOARD PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF SPORT
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IRS990ScheduleD/EquipmentGrp/BookValueAmt02785900

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