Civic Intelligence

Addison County Court Diversion Program and Community Justice Projects Inc

990 • Fiscal year 2017 • EIN 03-0276943

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 29, 2017

PO Box 881Middlebury, VT 05753

(802) 388-3888

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.25x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$56,061

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 24.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

12th percentile

-39%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-32%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$60,189

Down $38,782 (-39%) from 2016

Net Assets

Down

$45,198

Down $44,637 (-50%) from 2016

Liabilities

Up

$14,991

Up $5,855 (+64%) from 2016

Revenue

Down

$225,537

Down $104,505 (-32%) from 2016

Expenses

Down

$270,174

Down $50,447 (-16%) from 2016

Net Income

Down

-$44,637

Down $54,058 (-574%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $116,792Liabilities 2011: $36,994Net Assets 2011: $79,7982011Assets 2012: $120,926Liabilities 2012: $19,684Net Assets 2012: $101,2422012Assets 2013: $118,312Liabilities 2013: $25,963Net Assets 2013: $92,3492013Assets 2014: $90,028Liabilities 2014: $16,199Net Assets 2014: $73,8292014Assets 2015: $94,218Liabilities 2015: $13,806Net Assets 2015: $80,4122015Assets 2016: $98,971Liabilities 2016: $9,136Net Assets 2016: $89,8352016Assets 2017: $60,189Liabilities 2017: $14,991Net Assets 2017: $45,1982017Assets 2018: $60,977Liabilities 2018: $12,894Net Assets 2018: $48,0832018Assets 2019: $43,708Liabilities 2019: $7,080Net Assets 2019: $36,6282019Assets 2020: $88,964Liabilities 2020: $44,526Net Assets 2020: $44,4382020Assets 2021: $108,770Liabilities 2021: $12,336Net Assets 2021: $96,4342021Assets 2022: $155,963Liabilities 2022: $32,366Net Assets 2022: $123,5972022Assets 2023: $198,534Liabilities 2023: $44,174Net Assets 2023: $154,3602023Assets 2024: $222,906Liabilities 2024: $49,366Net Assets 2024: $173,5402024Assets 2025: $198,370Liabilities 2025: $59,893Net Assets 2025: $138,4772025

Highlighted filing

2017

Assets$60,189
Liabilities$14,991
Net Assets$45,198

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $389,731Expenses 2011: $379,376Net Income 2011: $10,3552011Expenses 2012: $286,5612012Revenue 2013: $325,422Expenses 2013: $337,315Net Income 2013: -$11,8932013Revenue 2014: $253,345Expenses 2014: $271,865Net Income 2014: -$18,5202014Revenue 2015: $258,569Expenses 2015: $251,986Net Income 2015: $6,5832015Revenue 2016: $330,042Expenses 2016: $320,621Net Income 2016: $9,4212016Revenue 2017: $225,537Expenses 2017: $270,174Net Income 2017: -$44,6372017Revenue 2018: $250,560Expenses 2018: $247,674Net Income 2018: $2,8862018Revenue 2019: $266,774Expenses 2019: $278,229Net Income 2019: -$11,4552019Revenue 2020: $280,651Expenses 2020: $275,009Net Income 2020: $5,6422020Revenue 2021: $340,236Expenses 2021: $288,240Net Income 2021: $51,9962021Revenue 2022: $310,279Expenses 2022: $283,116Net Income 2022: $27,1632022Revenue 2023: $409,693Expenses 2023: $379,738Net Income 2023: $29,9552023Revenue 2024: $435,001Expenses 2024: $419,387Net Income 2024: $15,6142024Revenue 2025: $402,548Expenses 2025: $437,632Net Income 2025: -$35,0842025

Highlighted filing

2017

Revenue$225,537
Expenses$270,174
Net Income-$44,637
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 29, 2017
Return Version
2016v3.0
Gross Receipts
$225,537
Mission and Program Overview

Mission

To provide an opportunity for

To provide an opportunity for offenders and youth at risk to fully appreciate the impact that their offenses and inappropriate behaviors have on the victims and the community and to develop empathy for the victim and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,786$31,339▲ $23,553
Pledges and Grants Receivable$37,057$13,009▼ $24,048
Savings and Temporary Cash Investments$48,690$12,789▼ $35,901
Land, Buildings, and Equipment, Net$3,020$2,205▼ $815
Prepaid Expenses and Deferred Charges$2,419$847▼ $1,572
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$98,972$60,189▼ $38,783
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,137$14,990▲ $5,853
Other Liabilities-$1-
Total Liabilities$9,137$14,991▲ $5,854
Net Assets / Fund Balance
Unrestricted Net Assets$89,835$45,198▼ $44,637
Total Net Assets Fund Balance$89,835$45,198▼ $44,637
Total Liabilities and Net Assets / Fund Balance$98,972$60,189▼ $38,783

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,238$21,455$22,693
Leasehold Improvements$967$4,826$5,793
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle ModibaExecutive DirectorFT$45,923$10,138$56,061

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$201,732
Program Service Revenue
$23,685
Investment Income
$120
Other Revenue
$0
All Other Contributions
$14,949
Change in Net Assets
$-44,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$202,213
Other Expenses$67,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,055$10,588-$100,643
Current Officers, Directors, Trustees, and Key Employees$56,700--$56,700
Other Employee Benefits$19,389$13,262-$32,651
Occupancy$17,328$2,979-$20,307
Payroll Taxes$11,244$975-$12,219
Fees for Services Other$10,405$815-$11,220
Travel$6,981$769-$7,750
All Other Expenses$3,345$2,224-$5,569
Insurance$3,603$88-$3,691
Other Expenses$2,215$104-$2,319
Depreciation Depletion-$815-$815
Interest$3$24-$27
Total Functional Expenses$232,563$37,611$0$270,174
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Part VI Line 15A

The 990 is made available to any person(s)requesting a copy.

Filing and Contact Details

Filer

Filer Name
Addison County Court Diversion Program
EIN
03-0276943
Phone
8023883888
Address
PO BOX 881, MIDDLEBURY, VT 05753

Signing Officer

Name
Michelle Modiba
Title
Executive Director
Signed
2017-11-29
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Vt
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
40

Preparer

Firm
OBrien Shortle Reynolds & Sabotka PC
Address
54 North Main Street, Rutland, VT 05701
Preparer
James B Reynolds
Phone
8027738344
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The accountant prepares the 990 and gives a copy to the governing body to review.

Pt VI, Line15A

The organiation uses comparability data along with comparing local area organizations compensation to make their determination.

Pt. VI, Line 12C

Any conflicts are noted at each meeting and dealt with at the time.

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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/OtherExpensesGrp/Desc1Conferences/Training
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03674
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3104
IRS990/OtherExpensesGrp/ProgramServicesAmt04863
IRS990/OtherExpensesGrp/ProgramServicesAmt13829
IRS990/OtherExpensesGrp/ProgramServicesAmt22603
IRS990/OtherExpensesGrp/ProgramServicesAmt32215
IRS990/OtherExpensesGrp/TotalAmt08537
IRS990/OtherExpensesGrp/TotalAmt14976
IRS990/OtherExpensesGrp/TotalAmt22750
IRS990/OtherExpensesGrp/TotalAmt32319
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010588
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt090055
IRS990/OtherSalariesAndWagesGrp/TotalAmt0100643
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0975
IRS990/PayrollTaxesGrp/ProgramServicesAmt011244
IRS990/PayrollTaxesGrp/TotalAmt012219
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt037057
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt013009
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02419
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0847
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0FEE REVENUE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt023685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023685
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0286674
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0176
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0115953
IRS990/PYOtherRevenueAmt012146
IRS990/PYProgramServiceRevenueAmt031046
IRS990/PYRevenuesLessExpensesAmt09421
IRS990/PYSalariesCompEmpBnftPaidAmt0204668
IRS990/PYTotalExpensesAmt0320621
IRS990/PYTotalRevenueAmt0330042
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-44637
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048690
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0225417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0317720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0258359
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0253137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0325189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01379822
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0176
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0233
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0948
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt01379822
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0225417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0317720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0258359
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0253137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0325189
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01379822
IRS990ScheduleA/TotalSupportAmt01380770
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01238
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021455
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022693
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0967
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04826
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05793
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02205
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is made available to any person(s)requesting a copy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The accountant prepares the 990 and gives a copy to the governing body to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organiation uses comparability data along with comparing local area organizations compensation to make their determination.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Any conflicts are noted at each meeting and dealt with at the time.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt. VI, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt098972
IRS990/TotalAssetsEOYAmt060189
IRS990/TotalAssetsGrp/BOYAmt098972
IRS990/TotalAssetsGrp/EOYAmt060189
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0201732
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037611
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232563
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270174
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09137
IRS990/TotalLiabilitiesEOYAmt014991
IRS990/TotalLiabilitiesGrp/BOYAmt09137

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.60$1.38$4.03$4.38$0.35
2024Detailed filing. Detailed filing data is available for this year.$2.23$0.49$1.74$4.35$4.19$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.44$1.54$4.10$3.80$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.32$1.24$3.10$2.83$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.12$0.96$3.40$2.88$0.52
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.45$0.44$2.81$2.75$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.07$0.37$2.67$2.78$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.13$0.48$2.51$2.48$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.15$0.45$2.26$2.70$0.45
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.09$0.90$3.30$3.21$0.09
2015Summary only. Only limited summary data is available for this year.$0.94$0.14$0.80$2.59$2.52$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.16$0.74$2.53$2.72$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.26$0.92$3.25$3.37$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.20$1.01$2.87
2011Summary only. Only limited summary data is available for this year.$1.17$0.37$0.80$3.90$3.79$0.10