Civic Intelligence

Valley Court Diversion Programs Inc

990 • Fiscal year 2019 • EIN 03-0285093

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 11, 2019

PO Box 474White River Junction, VT 05001-0474

(802) 295-5078

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

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

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

44th percentile

0.8%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$48,247

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

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

Asset Growth

59th percentile

7.6%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

42nd percentile

-4.0%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$185,417

Up $13,021 (+7.6%) from 2018

Net Assets

Up

$164,928

Up $4,954 (+3.1%) from 2018

Liabilities

Up

$20,489

Up $8,067 (+65%) from 2018

Revenue

Down

$466,647

Down $19,293 (-4.0%) from 2018

Expenses

Down

$462,818

Down $7,917 (-1.7%) from 2018

Net Income

Down

$3,829

Down $11,376 (-75%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $163,917Liabilities 2011: $47,772Net Assets 2011: $116,1452011Assets 2012: $209,908Liabilities 2012: $52,136Net Assets 2012: $157,7722012Assets 2013: $223,000Liabilities 2013: $53,633Net Assets 2013: $169,3672013Assets 2014: $197,379Liabilities 2014: $27,757Net Assets 2014: $169,6222014Assets 2015: $198,497Liabilities 2015: $29,935Net Assets 2015: $168,5622015Assets 2016: $190,753Liabilities 2016: $44,149Net Assets 2016: $146,6042016Assets 2017: $164,001Liabilities 2017: $17,870Net Assets 2017: $146,1312017Assets 2018: $172,396Liabilities 2018: $12,422Net Assets 2018: $159,9742018Assets 2019: $185,417Liabilities 2019: $20,489Net Assets 2019: $164,9282019Assets 2020: $297,976Liabilities 2020: $134,628Net Assets 2020: $163,3482020Assets 2021: $431,309Liabilities 2021: $121,416Net Assets 2021: $309,8932021Assets 2022: $430,244Liabilities 2022: $21,379Net Assets 2022: $408,8652022Assets 2023: $484,710Liabilities 2023: $23,375Net Assets 2023: $461,3352023Assets 2024: $437,073Liabilities 2024: $36,179Net Assets 2024: $400,8942024Assets 2025: $498,353Liabilities 2025: $15,814Net Assets 2025: $482,5392025

Highlighted filing

2019

Assets$185,417
Liabilities$20,489
Net Assets$164,928

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $377,675Expenses 2011: $345,442Net Income 2011: $32,2332011Revenue 2012: $402,556Expenses 2012: $357,297Net Income 2012: $45,2592012Revenue 2013: $399,327Expenses 2013: $378,017Net Income 2013: $21,3102013Revenue 2014: $379,208Expenses 2014: $381,105Net Income 2014: -$1,8972014Revenue 2015: $397,252Expenses 2015: $394,642Net Income 2015: $2,6102015Revenue 2016: $411,396Expenses 2016: $437,577Net Income 2016: -$26,1812016Revenue 2017: $446,532Expenses 2017: $449,037Net Income 2017: -$2,5052017Revenue 2018: $485,940Expenses 2018: $470,735Net Income 2018: $15,2052018Revenue 2019: $466,647Expenses 2019: $462,818Net Income 2019: $3,8292019Revenue 2020: $485,660Expenses 2020: $495,995Net Income 2020: -$10,3352020Revenue 2021: $678,152Expenses 2021: $536,454Net Income 2021: $141,6982021Revenue 2022: $606,755Expenses 2022: $524,490Net Income 2022: $82,2652022Revenue 2023: $615,802Expenses 2023: $567,673Net Income 2023: $48,1292023Revenue 2024: $657,782Expenses 2024: $714,501Net Income 2024: -$56,7192024Revenue 2025: $806,074Expenses 2025: $724,279Net Income 2025: $81,7952025

Highlighted filing

2019

Revenue$466,647
Expenses$462,818
Net Income$3,829
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 11, 2019
Return Version
2018v3.1
Gross Receipts
$471,964
Mission and Program Overview

Mission

Community based court alternatives for youths and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$97,826$119,010▲ $21,184
Accounts Receivable$5,950$37,564▲ $31,614
Cash and Non-Interest-Bearing Accounts$54,847$21,152▼ $33,695
Prepaid Expenses and Deferred Charges$10,297$5,877▼ $4,420
Land, Buildings, and Equipment, Net$3,476$1,814▼ $1,662
Total Assets$172,396$185,417▲ $13,021
Liabilities
Accounts Payable and Accrued Expenses$12,422$20,489▲ $8,067
Total Liabilities$12,422$20,489▲ $8,067
Net Assets / Fund Balance
Unrestricted Net Assets$156,753$164,112▲ $7,359
Temporarily Rstr Net Assets$3,221$816▼ $2,405
Total Net Assets Fund Balance$159,974$164,928▲ $4,954
Total Liabilities and Net Assets / Fund Balance$172,396$185,417▲ $13,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,664$30,061$31,725
Leasehold Improvements$150$1,305$1,455
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen WicklumExecutive DirectorFT$48,247$48,247
Regina Rice BarkerFormer Executive Director-$38,986$38,986
Regina Rice Barker--$38,986$38,986

Board Members and Trustees

NameTitle
Anne ClemensPresident
Matthew GarciaVice President
Allen HallBoard Member
Dan FraserBoard Member
Leslie JordonBoard Member
Mitchell StagnoneBoard Member
Patt TaylorBoard Member
Rev Jennie AndersonBoard Member
Todd WinslowBoard Member
Jaime PeytonSecretary
Bob HaydenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,250
Program Service Revenue
$163,080
Investment Income
$2,664
Other Revenue
$1,653
All Other Contributions
$6,910
Change in Net Assets
$3,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$466,647
Revenue Not Reported on Form 990
$3,530
Total Revenue per Audited Statements
$470,177
Total Revenue per Form 990
$466,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,701
Other Expenses$75,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,427$3,858$0$241,285
Current Officers, Directors, Trustees, and Key Employees$67,405$1,095$0$68,500
Other Employee Benefits$54,006$877$0$54,883
Payroll Taxes$22,665$368$0$23,033
Occupancy$19,207$313$0$19,520
Fees for Services Accounting$14,165$230$0$14,395
Insurance$11,199$181$0$11,380
Travel$9,451$154$0$9,605
Other Expenses$6,757$111$0$6,868
Office Expenses$3,575$57$0$3,632
Conferences and Meetings$1,954$33$0$1,987
Depreciation Depletion$1,637$25$0$1,662
Total Functional Expenses$455,420$7,398$0$462,818

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$462,818
Total Expenses per Audited Statements$462,818
Total Expenses per Form 990$462,818
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
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
Valley Court Diversion Programs Inc
EIN
03-0285093
Phone
8022955078
Address
PO Box 474, White River Junction, VT 05001-0474

Signing Officer

Name
Ellen Wicklum
Title
Executive Director
Phone
8022955078
Signed
2019-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Wicklum
Formed
1983
Legal Domicile
Vt
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
60

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 body.

Pt VI, Line 7B

Decision 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 the 8879 to be e-filed.

Pt VI, Line 12C

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

Pt VI, Line 15A

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

Pt VI, Line 19

They are available to anyone upon request.

Form 990, Part III, Line 4D

Pretrial Monitor 113762. 0. 113762.

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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01653
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03858
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0237427
IRS990/OtherSalariesAndWagesGrp/TotalAmt0241285
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0368
IRS990/PayrollTaxesGrp/ProgramServicesAmt022665
IRS990/PayrollTaxesGrp/TotalAmt023033
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010297
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05877
IRS990/PrincipalOfficerNm0Ellen Wicklum
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Client fees - VT
IRS990/ProgramServiceRevenueGrp/Desc1Client fees - NH
IRS990/ProgramServiceRevenueGrp/Desc2Pretrial Monitor/Tamarack
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033087
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2113762
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Lower Grafton Court Diversion Programs offers community based court alternatives to youth and adults referred by the Prosecutor for minor offenses and underage drinking and possession of marijuana.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt091331
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091331
IRS990/ProgSrvcAccomActy3Grp/Desc0Juvenile Restorative Justice Program offers services and supports to youth who have been adjudicated or have been screened using the Youth Assessment Screening Instrument (YASI) and determined to be at-risk for reoffending. This program connects youth to pro social activities and provides support in many other life areas such as family and school.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0105153
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0105153
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Pretrial Monitor
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0113762
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0113762
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0309025
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03196
IRS990/PYOtherExpensesAmt084937
IRS990/PYOtherRevenueAmt010508
IRS990/PYProgramServiceRevenueAmt0163211
IRS990/PYRevenuesLessExpensesAmt015205
IRS990/PYSalariesCompEmpBnftPaidAmt0385798
IRS990/PYTotalExpensesAmt0470735
IRS990/PYTotalRevenueAmt0485940
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt03829
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0145174
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Misc. Income 2014: 128. 2017: 10508. 2018: 1653. Description: Pretrial income 2014: 1418. 2017: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0472236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0441768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0361372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0394092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02131798
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02664
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03196
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0136
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0976
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01614
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08586
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01653
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt010508
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01546
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013707
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98970
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.98920
IRS990ScheduleA/PublicSupportTotal170Amt02131798
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0462330
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0472236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0441768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0361372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0394092
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02131798
IRS990ScheduleA/TotalSupportAmt02154091
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01664
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030061
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031725
IRS990ScheduleD/ExpensesSubtotalAmt0462818
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0150
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01305
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01455
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03530
IRS990ScheduleD/RevenueNotReportedAmt03530
IRS990ScheduleD/RevenueSubtotalAmt0466647
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01814
IRS990ScheduleD/TotalExpensesPerForm990Amt0462818
IRS990ScheduleD/TotalRevenuePerForm990Amt0466647
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0470177
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0462818
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.16$4.83$8.06$7.24$0.82
2024Detailed filing. Detailed filing data is available for this year.$4.37$0.36$4.01$6.58$7.15$0.57
2023Detailed filing. Detailed filing data is available for this year.$4.85$0.23$4.61$6.16$5.68$0.48
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.21$4.09$6.07$5.24$0.82
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$1.21$3.10$6.78$5.36$1.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$1.35$1.63$4.86$4.96$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.20$1.65$4.67$4.63$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.12$1.60$4.86$4.71$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.18$1.46$4.47$4.49$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.44$1.47$4.11$4.38$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.30$1.69$3.97$3.95$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.28$1.70$3.79$3.81$0.02
2013Summary only. Only limited summary data is available for this year.$2.23$0.54$1.69$3.99$3.78$0.21
2012Summary only. Only limited summary data is available for this year.$2.10$0.52$1.58$4.03$3.57$0.45
2011Summary only. Only limited summary data is available for this year.$1.64$0.48$1.16$3.78$3.45$0.32