Civic Intelligence

Common Ground Center Inc

EIN 03-0343966 • 501(c)3 • Starksboro, VT

Profile

A multi-age arts, education, and outdoor recreation and conference center dedicated to environmental sustainability and strengthening diverse families and communities. There are five flagship programs: 1) camp common ground (family camp), 2) camp k, a camp for autistic kids and their families, 3) camp outright for queer youth, 4) adventure day camp and 5) school field trips.

473 Tatro RoadStarksboro, VT 05487

www.cqcvt.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.15x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.75x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2011

Asset Growth

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-9.1%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$377,631

Down $62,918 (-14%) from 2023

Liabilities

Up

$435,325

Up $54,782 (+14%) from 2023

Net Assets

Down

-$57,694

Down $117,700 (-196%) from 2023

Revenue

Down

$582,077

Down $58,021 (-9.1%) from 2023

Expenses

Down

$699,777

Down $10,604 (-1.5%) from 2023

Net Income

Down

-$117,700

Down $47,417 (-67%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $1,632,732Liabilities 2010: $658,671Net Assets 2010: $974,0612010Assets 2011: $1,590,280Liabilities 2011: $340,924Net Assets 2011: $1,249,3562011Assets 2012: $1,495,624Liabilities 2012: $325,4082012Assets 2013: $1,359,467Liabilities 2013: $242,507Net Assets 2013: $1,116,9602013Assets 2014: $1,159,487Liabilities 2014: $140,7202014Assets 2018: $712,883Liabilities 2018: $137,911Net Assets 2018: $574,9722018Assets 2019: $597,022Liabilities 2019: $159,008Net Assets 2019: $438,0142019Assets 2020: $667,406Liabilities 2020: $395,901Net Assets 2020: $271,5052020Assets 2021: $675,695Liabilities 2021: $422,773Net Assets 2021: $252,9222021Assets 2022: $569,748Liabilities 2022: $439,459Net Assets 2022: $130,2892022Assets 2023: $440,549Liabilities 2023: $380,543Net Assets 2023: $60,0062023Assets 2024: $377,631Liabilities 2024: $435,325Net Assets 2024: -$57,6942024

Highlighted filing

2024

Assets$377,631
Liabilities$435,325
Net Assets-$57,694

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $721,9292010Expenses 2011: $748,4552011Revenue 2012: $578,425Expenses 2012: $700,335Net Income 2012: -$121,9102012Revenue 2013: $616,733Expenses 2013: $670,065Net Income 2013: -$53,3322013Revenue 2014: $605,928Expenses 2014: $689,836Net Income 2014: -$83,9082014Revenue 2018: $542,161Expenses 2018: $608,751Net Income 2018: -$66,5902018Revenue 2019: $567,935Expenses 2019: $704,893Net Income 2019: -$136,9582019Revenue 2020: $216,773Expenses 2020: $383,282Net Income 2020: -$166,5092020Revenue 2021: $591,397Expenses 2021: $609,980Net Income 2021: -$18,5832021Revenue 2022: $581,598Expenses 2022: $704,231Net Income 2022: -$122,6332022Revenue 2023: $640,098Expenses 2023: $710,381Net Income 2023: -$70,2832023Revenue 2024: $582,077Expenses 2024: $699,777Net Income 2024: -$117,7002024

Highlighted filing

2024

Revenue$582,077
Expenses$699,777
Net Income-$117,700

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$753,578
Mission and Program Overview

Mission

A multi-age arts, education, and outdoor recreation and conference center dedicated to environmental sustainability and strengthening diverse families and communities through unique program offerings and facility rentals.

Common ground center is a nonprofit, multi-age arts, education, and outdoor recreation center. We are dedicated to environmental sustainability and strengthening diverse families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$341,003$293,659▼ $47,344
Cash and Non-Interest-Bearing Accounts$29,407$44,562▲ $15,155
Accounts Receivable$2,521$26,581▲ $24,060
Inventories for Sale or Use$5,249$7,342▲ $2,093
Prepaid Expenses and Deferred Charges$15,080$5,162▼ $9,918
Loans From Officers Directors$12,000$5,124▼ $6,876
Intangible Assets$1,761--
Savings and Temporary Cash Investments$45,528$325▼ $45,203
Total Assets$440,549$377,631▼ $62,918
Liabilities
Mortgage Notes Payable Secured by Investment Property$181,822$213,564▲ $31,742
Deferred Revenue$177,147$140,398▼ $36,749
Accounts Payable and Accrued Expenses$8,974$75,639▲ $66,665
Other Liabilities$600$600→ $0
Total Liabilities$380,543$435,325▲ $54,782
Net Assets / Fund Balance
Net Assets With Donor Restrictions$53,700$16,105▼ $37,595
Net Assets Without Donor Restrictions$6,306$-73,799▼ $80,105
Total Net Assets Fund Balance$60,006$-57,694▼ $117,700
Total Liabilities and Net Assets / Fund Balance$440,549$377,631▼ $62,918

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$206,735$1,263,875$1,470,610
Buildings$41,708$1,046,839$1,088,547
Equipment$45,216$191,433$236,649
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lindsay WhitakerExecutive DiFT$65,414$11,092$76,506

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$128,440
Program Service Revenue
$452,085
Investment Income
$27
Other Revenue
$1,525
All Other Contributions
$128,440
Change in Net Assets
$-117,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$366,048
Salaries, Compensation, and Employee Benefits$333,729
Total Fundraising Expense$9,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,499$26,680$2,052$205,231
Current Officers, Directors, Trustees, and Key Employees$28,689$44,563$3,254$76,506
Depreciation Depletion$46,853$7,082$545$54,480
Occupancy$40,968$6,193$476$47,637
Payroll Taxes$24,238$3,664$282$28,184
Fees for Services Accounting$22,140$3,347$257$25,744
Insurance$21,936$3,316$255$25,507
Other Employee Benefits$20,475$3,095$238$23,808
Travel$18,602$2,812$216$21,630
Fees for Services Other$11,468$1,734$133$13,335
Advertising$9,754$1,474$113$11,341
Interest$9,240$1,397$107$10,744
Information Technology$5,382$814$63$6,259
All Other Expenses$2,895$437$34$3,366
Other Expenses$1,590$240$18$1,848
Office Expenses$934$141$11$1,086
Total Functional Expenses$564,705$125,588$9,484$699,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,359
Fundraising Direct Expenses$2,700
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Peg Kamens and Jim MendellBoard MembersProperty TaxesNo$27,546

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$12,000$5,124▼ $6,876
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

Jim mendell peg kamens director director married

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed in detail by the executive committee prior to filing and will be provided to the full board.

Form 990, Page 6, Part VI, Line 12C

The executive director and board of directors are required to annually disclose interests that could give rise to conflicts of interest. The organization monitors and enforces the organization's conflict of interest policy through day to day financial management.

Form 990, Page 6, Part VI, Line 15A

The board performs a annual review of the executive director and decides compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Common Ground Center Inc
EIN
03-0343966
Phone
8024532592
Address
473 TATRO ROAD, STARKSBORO, VT 05487

Signing Officer

Name
Doug Hillmer
Title
Treasurer
Phone
8024532592
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Hillmer
Formed
1994
Legal Domicile
Vt
Voting Board Members
13
Independent Board Members
13
Employees
80
Volunteers
120

Preparer

Firm
Davis & Hodgdon Associates Cpas Plc
Address
33 BLAIR PARK RD STE 201, WILLISTON, VT 05495
Preparer
Bret Hodgdon
Phone
8028781963
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

A multi-age arts, education, and outdoor recreation and conference center dedicated to environmental sustainability and strengthening diverse families and communities. There are five flagship programs: 1) camp common ground (family camp), 2) camp k, a camp for autistic kids and their families, 3) camp outright for queer youth, 4) adventure day camp and 5) school field trips.

Form 990, Page 2, Part III, Line 4A

Common ground center, inc. Offers programs such as camp common ground, group programming, camp kaleidoscope, and adventure day camps, etc. Camp common ground is an inter-generational family camp founded in 1994, is the center's marquee program, operates four 1-week summer sessions, and is designed to create positive family outcomes. Group programming is a partnership with established community organizations to provide programs such as camp outright, a week long residential program for youth between the age of 13-18 with traditional summer activities such as the arts, hiking, swimming, drama, yoga, campfires, talent show, along with workshops and discussion groups geared specifically toward meeting the needs identified by the lgbtqqa youth. Camp kaleidoscope is a unique residential program for families with children on the autism spectrum and provides a safe, positive and educational experience for the entire family including siblings and programs for adults. Adventure day camps are for local children ages 6-12 to attend camp for one week during their school breaks in february, april, and july. These camps are an affordable way for families in addison county to give their children a safe, entertaining, and educational school break.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 372
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