Civic Intelligence

Washington County Diversion Program Inc.

990 • Fiscal year 2019 • EIN 03-0282615

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 09, 2019

Refreshing map…

322 North Main StreetBarre, VT 05641

(802) 479-1900

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

50th percentile

3.2%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

59th percentile

7.7%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$225,678

Up $16,077 (+7.7%) from 2018

Net Assets

Up

$130,184

Up $5,492 (+4.4%) from 2018

Liabilities

Up

$95,494

Up $10,585 (+12%) from 2018

Revenue

Up

$284,507

Up $29,239 (+11%) from 2018

Expenses

Up

$275,522

Up $30,793 (+13%) from 2018

Net Income

Down

$8,985

Down $1,554 (-15%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $168,607Liabilities 2011: $81,576Net Assets 2011: $87,0312011Assets 2012: $192,347Liabilities 2012: $105,129Net Assets 2012: $87,2182012Assets 2013: $233,768Liabilities 2013: $143,453Net Assets 2013: $90,3152013Assets 2014: $148,514Liabilities 2014: $59,120Net Assets 2014: $89,3942014Assets 2015: $149,920Liabilities 2015: $59,054Net Assets 2015: $90,8662015Assets 2016: $157,875Liabilities 2016: $54,016Net Assets 2016: $103,8592016Assets 2017: $170,841Liabilities 2017: $56,688Net Assets 2017: $114,1532017Assets 2018: $209,601Liabilities 2018: $84,909Net Assets 2018: $124,6922018Assets 2019: $225,678Liabilities 2019: $95,494Net Assets 2019: $130,1842019Assets 2020: $225,605Liabilities 2020: $91,479Net Assets 2020: $134,1262020Assets 2021: $218,303Liabilities 2021: $72,298Net Assets 2021: $146,0052021Assets 2022: $224,680Liabilities 2022: $66,870Net Assets 2022: $157,8102022Assets 2023: $202,460Liabilities 2023: $73,226Net Assets 2023: $129,2342023Assets 2024: $207,089Liabilities 2024: $77,583Net Assets 2024: $129,5062024

Highlighted filing

2019

Assets$225,678
Liabilities$95,494
Net Assets$130,184

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $268,325Expenses 2011: $262,616Net Income 2011: $5,7092011Revenue 2012: $280,932Expenses 2012: $280,745Net Income 2012: $1872012Revenue 2013: $235,292Expenses 2013: $232,195Net Income 2013: $3,0972013Revenue 2014: $264,045Expenses 2014: $264,966Net Income 2014: -$9212014Revenue 2015: $243,490Expenses 2015: $242,018Net Income 2015: $1,4722015Revenue 2016: $296,210Expenses 2016: $283,217Net Income 2016: $12,9932016Revenue 2017: $291,723Expenses 2017: $281,429Net Income 2017: $10,2942017Revenue 2018: $255,268Expenses 2018: $244,729Net Income 2018: $10,5392018Revenue 2019: $284,507Expenses 2019: $275,522Net Income 2019: $8,9852019Revenue 2020: $325,255Expenses 2020: $321,312Net Income 2020: $3,9432020Revenue 2021: $348,670Expenses 2021: $336,792Net Income 2021: $11,8782021Revenue 2022: $326,987Expenses 2022: $315,182Net Income 2022: $11,8052022Revenue 2023: $236,601Expenses 2023: $265,177Net Income 2023: -$28,5762023Revenue 2024: $332,822Expenses 2024: $332,551Net Income 2024: $2712024

Highlighted filing

2019

Revenue$284,507
Expenses$275,522
Net Income$8,985
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 9, 2019
Return Version
2018v3.1
Gross Receipts
$284,507
Mission and Program Overview

Mission

To provide alternative methods of restitution

To provide alternative methods of restitution for first-time offenders of the criminal code (both adults and juveniles).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$141,427$151,867▲ $10,440
Savings and Temporary Cash Investments$53,138$53,801▲ $663
Accounts Receivable$8,549$19,942▲ $11,393
Prepaid Expenses and Deferred Charges$6,344--
Land, Buildings, and Equipment, Net$143$68▼ $75
Total Assets$209,601$225,678▲ $16,077
Liabilities
Deferred Revenue$58,332$72,540▲ $14,208
Accounts Payable and Accrued Expenses$26,577$22,954▼ $3,623
Total Liabilities$84,909$95,494▲ $10,585
Net Assets / Fund Balance
Unrestricted Net Assets$79,152$84,644▲ $5,492
Temporarily Rstr Net Assets$45,540$45,540→ $0
Total Net Assets Fund Balance$124,692$130,184▲ $5,492
Total Liabilities and Net Assets / Fund Balance$209,601$225,678▲ $16,077

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68$18,002$18,070
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine KalksteinExecutive DirectorFT$61,127$61,127

Board Members and Trustees

NameTitle
Kelly HollandChair
Anna Cykon DavisBoard Member
Meg Copp ProvostSecretary
Mike DellipriscoliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$207,025
Program Service Revenue
$76,262
Investment Income
$1,220
Other Revenue
$0
All Other Contributions
$11,541
Change in Net Assets
$8,985

Audited Revenue Reconciliation

Revenue per Audited Statements
$284,507
Total Revenue per Audited Statements
$284,507
Total Revenue per Form 990
$284,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,322
Other Expenses$35,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,942$0$0$124,942
Current Officers, Directors, Trustees, and Key Employees$61,189$0$0$61,189
Other Employee Benefits$39,381$0$0$39,381
Occupancy$15,394$0$0$15,394
Payroll Taxes$14,810$0$0$14,810
All Other Expenses$9,240$0$0$9,240
Fees for Services Accounting$7,054$0$0$7,054
Insurance$5,110$0$0$5,110
Office Expenses$3,157$0$0$3,157
Travel$1,805$0$0$1,805
Conferences and Meetings$125$0$0$125
Depreciation Depletion$0$75$0$75
Other Expenses$-9,720$5$0$-9,715
Total Functional Expenses$275,442$80$0$275,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$275,522
Total Expenses per Audited Statements$275,522
Total Expenses per Form 990$275,522
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
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 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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Washington County Diversion Program Inc
EIN
03-0282615
Phone
8024791900
Address
322 North Main Street, Barre, VT 05641

Signing Officer

Name
Catherine Kalkstein
Title
Executive Director
Phone
8024791900
Signed
2019-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Kalkstein
Formed
1982
Legal Domicile
Vt
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
25

Preparer

Firm
White & Associates
Address
86 SUMMER ST, BARRE, VT 05641
Preparer
Lee A White CPA PFS CFP
Phone
8024766191
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Yes the stockholders elect the governing board.

Pt VI, Line 7B

Decisions of the governing body is subject to approval by members.

Pt VI, Line 11B

The accountant prepares the 990 and gives a copy to the governing body to review. After they review the 990 they sign it and it is then efiled.

Pt VI, Line 12C

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

Pt VI, Line 15A

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

Pt VI, Line 19

They are available to anyone who requests them.

Form 990, Part IX, Line 24E

Postage & mailing 315. 315. 0. 0.

Form 990, Part IX, Line 24E

Repairs 654. 654. 0. 0.

Form 990, Part IX, Line 24E

Supplies 711. 711. 0. 0.

Form 990, Part IX, Line 24E

Telephone 3354. 3354. 0. 0.

Form 990, Part IX, Line 24E

Utilities 1779. 1779. 0. 0.

Form 990, Part IX, Line 24E

Client Services 1059. 1059. 0. 0.

Form 990, Part IX, Line 24E

Small Equipment 74. 74. 0. 0.

Form 990, Part IX, Line 24E

Payroll Processing Fee 894. 894. 0. 0.

Form 990, Part IX, Line 24E

Board Expenses 400. 400. 0. 0.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0204762
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0205344
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0201540
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01015809
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01220
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0961
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0892
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0902
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0599
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt076262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt057169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt086069
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt089949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt038244
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0347693
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0961
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0892
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0902
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0599
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04574
IRS990ScheduleA/InvestmentIncomeCYPct00.00330
IRS990ScheduleA/InvestmentIncomePYPct00.00280
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03107
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03107
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99440
IRS990ScheduleA/PublicSupportPY509Pct00.99480
IRS990ScheduleA/PublicSupportTotal509Amt01363502
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0283287
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0254307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0290831
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0295293
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0239784
IRS990ScheduleA/Total509Grp/TotalAmt01363502
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01371183
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018002
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018070
IRS990ScheduleD/ExpensesSubtotalAmt0275522
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/RevenueSubtotalAmt0284507
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068
IRS990ScheduleD/TotalExpensesPerForm990Amt0275522
IRS990ScheduleD/TotalRevenuePerForm990Amt0284507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0284507
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0275522
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Yes the stockholders elect the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decisions of the governing body is subject to approval by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The accountant prepares the 990 and gives a copy to the governing body to review. After they review the 990 they sign it and it is then efiled.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any conflicts are noted at each meeting and dealt with at that time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization uses comparability data along with comparing local area organizations compensation to make their determination.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5They are available to anyone who requests them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Postage & mailing 315. 315. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Repairs 654. 654. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Supplies 711. 711. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Telephone 3354. 3354. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Utilities 1779. 1779. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Client Services 1059. 1059. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Small Equipment 74. 74. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Payroll Processing Fee 894. 894. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Board Expenses 400. 400. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt045540
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt045540
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0209601
IRS990/TotalAssetsEOYAmt0225678
IRS990/TotalAssetsGrp/BOYAmt0209601
IRS990/TotalAssetsGrp/EOYAmt0225678
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0207025
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0275442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt084909
IRS990/TotalLiabilitiesEOYAmt095494
IRS990/TotalLiabilitiesGrp/BOYAmt084909
IRS990/TotalLiabilitiesGrp/EOYAmt095494
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0124692
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130184
IRS990/TotalProgramServiceExpensesAmt0275442
IRS990/TotalProgramServiceRevenueAmt076262
IRS990/TotalReportableCompFromOrgAmt061127
IRS990/TotalRevenueGrp/ExclusionAmt01220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076262
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0284507
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0209601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225678
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.07$0.78$1.30$3.33$3.33$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.73$1.29$2.37$2.65$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.67$1.58$3.27$3.15$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.72$1.46$3.49$3.37$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.91$1.34$3.25$3.21$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.26$0.95$1.30$2.85$2.76$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.10$0.85$1.25$2.55$2.45$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.57$1.14$2.92$2.81$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.54$1.04$2.96$2.83$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.59$0.91$2.43$2.42$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.59$0.89$2.64$2.65$0.01
2013Summary only. Only limited summary data is available for this year.$2.34$1.43$0.90$2.35$2.32$0.03
2012Summary only. Only limited summary data is available for this year.$1.92$1.05$0.87$2.81$2.81$0.00
2011Summary only. Only limited summary data is available for this year.$1.69$0.82$0.87$2.68$2.63$0.06