Civic Intelligence

Valley Court Diversion Programs Inc

990 • Fiscal year 2018 • EIN 03-0285093

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 17, 2018

PO Box 474 211 N Main StWhite 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

76th percentile

0.07x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$60,488

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

56th percentile

5.1%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

8.8%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$172,396

Up $8,395 (+5.1%) from 2017

Net Assets

Up

$159,974

Up $13,843 (+9.5%) from 2017

Liabilities

Down

$12,422

Down $5,448 (-30%) from 2017

Revenue

Up

$485,940

Up $39,408 (+8.8%) from 2017

Expenses

Up

$470,735

Up $21,698 (+4.8%) from 2017

Net Income

Up

$15,205

Up $17,710 (+707%) from 2017

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

2018

Assets$172,396
Liabilities$12,422
Net Assets$159,974

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

2018

Revenue$485,940
Expenses$470,735
Net Income$15,205
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 17, 2018
Return Version
2017v2.2
Gross Receipts
$485,940
Mission and Program Overview

Mission

Community based court alternatives for youths and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$116,420$97,826▼ $18,594
Cash and Non-Interest-Bearing Accounts$31,706$54,847▲ $23,141
Prepaid Expenses and Deferred Charges$8,157$10,297▲ $2,140
Accounts Receivable$2,150$5,950▲ $3,800
Land, Buildings, and Equipment, Net$5,568$3,476▼ $2,092
Total Assets$164,001$172,396▲ $8,395
Liabilities
Accounts Payable and Accrued Expenses$12,870$12,422▼ $448
Deferred Revenue$5,000--
Total Liabilities$17,870$12,422▼ $5,448
Net Assets / Fund Balance
Unrestricted Net Assets$146,131$159,974▲ $13,843
Total Net Assets Fund Balance$146,131$159,974▲ $13,843
Total Liabilities and Net Assets / Fund Balance$164,001$172,396▲ $8,395

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,197$28,528$31,725
Leasehold Improvements$279$1,176$1,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Regina Rice BarkerExecutive DirectorFT$60,488$60,488

Board Members and Trustees

NameTitle
Anne ClemensPresident
Matthew GarciaVice President
Allen HallBoard Member
Dan FrazerBoard Member
Mitchell StagnoneBoard Member
Patt TaylorBoard Member
Todd WinslowBoard Member
Jaime PeytonSecretary
Bob HaydenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$309,025
Program Service Revenue
$163,211
Investment Income
$3,196
Other Revenue
$10,508
All Other Contributions
$23,557
Change in Net Assets
$15,205

Audited Revenue Reconciliation

Revenue per Audited Statements
$485,940
Revenue Not Reported on Form 990
$-1,602
Total Revenue per Audited Statements
$484,338
Total Revenue per Form 990
$485,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$385,798
Other Expenses$84,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,068$9,751$0$242,819
Other Employee Benefits$65,483$-5,047$0$60,436
Current Officers, Directors, Trustees, and Key Employees$56,850$2,379$0$59,229
Payroll Taxes$22,666$648$0$23,314
Occupancy$17,713$506$0$18,219
Fees for Services Accounting$14,925$427$0$15,352
Travel$13,236$250$0$13,486
Insurance$2,658$7,158$0$9,816
Other Expenses$5,939$170$0$6,109
All Other Expenses$4,862$139$0$5,001
Payment Travel Entrtnmnt Publicly Ofcl$4,763$136$0$4,899
Office Expenses$2,514$72$0$2,586
Depreciation Depletion$901$1,190$0$2,091
Total Functional Expenses$452,591$18,144$0$470,735

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$470,735
Total Expenses per Audited Statements$470,735
Total Expenses per Form 990$470,735
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 474 211 N Main St, White River Junction, VT 05001-0474

Signing Officer

Name
Ellen Wicklum
Title
Executive Director
Phone
8022955078
Signed
2018-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Wicklum
Formed
1983
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
9
Employees
10
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 79280. 0. 96682.

Form 990, Part IX, Line 24E

Willard Fund Expense 5001. 4862. 139. 0.

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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0162163
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Misc. Income 2013: 900. 2014: 128. 2017: 10508. Description: Pretrial income 2014: 1418. 2017: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0472236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0441768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0361372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0394092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0310125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01979593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03196
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0136
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0976
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01614
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02785
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08707
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010508
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01546
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0900
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012954
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98920
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99070
IRS990ScheduleA/PublicSupportTotal170Amt01979593
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0472236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0441768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0361372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0394092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0310125
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01979593
IRS990ScheduleA/TotalSupportAmt02001254
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03197
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028528
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031725
IRS990ScheduleD/ExpensesSubtotalAmt0470735
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0279
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01176
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01455
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1602
IRS990ScheduleD/RevenueNotReportedAmt0-1602
IRS990ScheduleD/RevenueSubtotalAmt0485940
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03476
IRS990ScheduleD/TotalExpensesPerForm990Amt0470735
IRS990ScheduleD/TotalRevenuePerForm990Amt0485940
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0484338
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0470735
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Yes, the stockholders elect the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decision 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 the 8879 to be e-filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any conflicts are noted at each meeting and dealt with at that time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization uses a comparability data along with comparing local area organizations compensation to make their determination.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5They are available to anyone upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Pretrial Monitor 79280. 0. 96682.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Willard Fund Expense 5001. 4862. 139. 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 III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0164001
IRS990/TotalAssetsEOYAmt0172396
IRS990/TotalAssetsGrp/BOYAmt0164001
IRS990/TotalAssetsGrp/EOYAmt0172396
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0309025
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018144
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0452591
IRS990/TotalFunctionalExpensesGrp/TotalAmt0470735
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017870
IRS990/TotalLiabilitiesEOYAmt012422
IRS990/TotalLiabilitiesGrp/BOYAmt017870
IRS990/TotalLiabilitiesGrp/EOYAmt012422
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0146131
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0159974
IRS990/TotalOtherProgSrvcExpenseAmt079280
IRS990/TotalOtherProgSrvcRevenueAmt096682
IRS990/TotalProgramServiceExpensesAmt0452591
IRS990/TotalProgramServiceRevenueAmt0163211
IRS990/TotalReportableCompFromOrgAmt060488
IRS990/TotalRevenueGrp/ExclusionAmt03196
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173719
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0485940
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164001
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172396
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0250
IRS990/TravelGrp/ProgramServicesAmt013236
IRS990/TravelGrp/TotalAmt013486
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0146131
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0159974
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 474
IRS990/USAddress/CityNm0White River Jct
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005001
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0VCDP.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLEN WICKLUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08022955078
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Valley Court Diversion Programs Inc
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0030285093
ReturnHeader/Filer/PhoneNum08022955078
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 474 211 N Main St

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.20$1.65$4.67$4.63$0.04
2018Detailed filing. Detailed filing data is available for this year.$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