Civic Intelligence

Center for Health and Learning Ltd.

990 • Fiscal year 2021 • EIN 03-0351024

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

145 Pine Haven Shores RD STE 1000AShelburne, VT 05482

(802) 254-6590

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

80th percentile

38%

Higher net margin than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$94,524

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

95th percentile

130%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

80th percentile

61%

Faster revenue growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$987,133

Up $558,295 (+130%) from 2020

Net Assets

Up

$877,561

Up $684,266 (+354%) from 2020

Liabilities

Down

$109,572

Down $125,971 (-53%) from 2020

Revenue

Up

$1,786,811

Up $678,156 (+61%) from 2020

Expenses

Up

$1,102,545

Up $70,639 (+6.8%) from 2020

Net Income

Up

$684,266

Up $607,517 (+792%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $114,817Liabilities 2011: $25,462Net Assets 2011: $89,3552011Assets 2012: $91,670Liabilities 2012: $29,734Net Assets 2012: $61,9362012Assets 2013: $189,876Liabilities 2013: $119,802Net Assets 2013: $70,0742013Assets 2014: $88,847Liabilities 2014: $63,125Net Assets 2014: $25,7222014Assets 2015: $212,211Liabilities 2015: $137,656Net Assets 2015: $74,5552015Assets 2016: $111,601Liabilities 2016: $119,071Net Assets 2016: -$7,4702016Assets 2017: $62,721Liabilities 2017: $122,041Net Assets 2017: -$59,3202017Assets 2018: $114,823Liabilities 2018: $44,454Net Assets 2018: $70,3692018Assets 2019: $237,110Liabilities 2019: $120,564Net Assets 2019: $116,5462019Assets 2020: $428,838Liabilities 2020: $235,543Net Assets 2020: $193,2952020Assets 2021: $987,133Liabilities 2021: $109,572Net Assets 2021: $877,5612021Assets 2022: $772,382Liabilities 2022: $167,187Net Assets 2022: $605,1952022Assets 2023: $440,853Liabilities 2023: $45,167Net Assets 2023: $395,6862023Assets 2024: $334,844Liabilities 2024: $41,922Net Assets 2024: $292,9222024

Highlighted filing

2021

Assets$987,133
Liabilities$109,572
Net Assets$877,561

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $727,6432011Expenses 2012: $521,4072012Revenue 2013: $789,788Expenses 2013: $781,650Net Income 2013: $8,1382013Revenue 2014: $885,989Expenses 2014: $930,341Net Income 2014: -$44,3522014Revenue 2015: $951,482Expenses 2015: $902,649Net Income 2015: $48,8332015Revenue 2016: $708,754Expenses 2016: $790,780Net Income 2016: -$82,0262016Revenue 2017: $604,102Expenses 2017: $655,952Net Income 2017: -$51,8502017Revenue 2018: $702,693Expenses 2018: $573,004Net Income 2018: $129,6892018Revenue 2019: $858,593Expenses 2019: $717,063Net Income 2019: $141,5302019Revenue 2020: $1,108,655Expenses 2020: $1,031,906Net Income 2020: $76,7492020Revenue 2021: $1,786,811Expenses 2021: $1,102,545Net Income 2021: $684,2662021Revenue 2022: $1,090,759Expenses 2022: $1,363,125Net Income 2022: -$272,3662022Revenue 2023: $1,005,301Expenses 2023: $1,214,810Net Income 2023: -$209,5092023Revenue 2024: $1,066,516Expenses 2024: $1,169,280Net Income 2024: -$102,7642024

Highlighted filing

2021

Revenue$1,786,811
Expenses$1,102,545
Net Income$684,266
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$1,786,811
Mission and Program Overview

Mission

Building a foundation for healthy communities through educational resources, leadership training, policy developments and technical assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$20,060$396,865▲ $376,805
Cash and Non-Interest-Bearing Accounts$170,741$335,166▲ $164,425
Savings and Temporary Cash Investments$144,819$245,121▲ $100,302
Accounts Receivable$83,554$5,152▼ $78,402
Land, Buildings, and Equipment, Net$3,357$3,747▲ $390
Prepaid Expenses and Deferred Charges$6,307$1,082▼ $5,225
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$428,838$987,133▲ $558,295
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$70,687$109,572▲ $38,885
Deferred Revenue$84,656--
Mortgage Notes Payable Secured by Investment Property$80,200--
Total Liabilities$235,543$109,572▼ $125,971
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$177,590$770,062▲ $592,472
Net Assets With Donor Restrictions$15,705$107,499▲ $91,794
Total Net Assets Fund Balance$193,295$877,561▲ $684,266
Total Liabilities and Net Assets / Fund Balance$428,838$987,133▲ $558,295

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,747$43,391$47,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
JoEllen TaralloExecutive DirectorFT$94,524$94,524

Board Members and Trustees

NameTitle
Frank DikePresident
Yvonne Sin AlbertsVice President
Chiang WongDirector
Hal ColstonDirector
Hyam SiegelDirector
Jason MottDirector
Julia JacksonDirector
Kayla MooreDirector
Liz McLeanSecretary
Michael CohenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,640,657
Program Service Revenue
$142,903
Investment Income
$688
Other Revenue
$2,563
All Other Contributions
$478,824
Change in Net Assets
$684,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$666,113
Other Expenses$352,927
Grants and Similar Amounts Paid$83,505
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,561$125,863-$457,424
Current Officers, Directors, Trustees, and Key Employees$94,524--$94,524
Grants to Domestic Orgs$83,505--$83,505
Other Employee Benefits$46,891$26,309-$73,200
All Other Expenses$42,203$16,104-$58,307
Payroll Taxes$31,336$9,629-$40,965
Other Expenses$26,156$5,809-$26,156
Fees for Services Accounting$10,851$12,682-$23,533
Information Technology$11,590$4,988-$16,578
Insurance-$5,108-$5,108
Occupancy$1,982$2,596-$4,578
Office Expenses$536$2,284-$2,820
Travel$1,102$750-$1,852
Depreciation Depletion-$1,544-$1,544
Interest-$29-$29
Total Functional Expenses$875,922$226,623$0$1,102,545
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Landmark CollegePutney, VT-Substance prevention college$29,500
Champlain CollegeBurlington, VT-Substance prevention college$29,260
Lamoille Family CenterBurlington, VT-Substance prevention college$24,745
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

The center for health and learning, ltd.'s treasurer, along with its executive director and operations manager, met to review the draft form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Monitored through an annual request.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

In 2021, conducted a full Market Competitive Study related to staff salaries utilizing an external consultant with expertise in wage and salary market studies. CHL sought to understand whether current pay levels were competitive in the market. CHL was able to ascertain how current CHL base pay data compares to market data on a per-benchmark position basis. Data was reviewed from the Not-for-Profit Education industry for less than 25 employees with relevant geographic differentiators. Once CHL was able to understand the current relationship of pay rates to the external market, the organization could make appropriate adjustments to pay, where warranted. As part of this process, a gap was identified in the Executive Director's salary and an adjustment was made. CHL plans to use the data in future hiring decisions as well as identifying the cost of bringing CHL employees to market rate if gaps were identified.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Governing documents, policies and procedures, and financial statements will be made available to the public upon request.

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

Governing documents, policies and procedures, and financial statements will be made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Health and Learning Ltd
EIN
03-0351024
Phone
8022546590
Address
145 Pine Haven Shores RD STE 1000A, Shelburne, VT 05482

Signing Officer

Name
Michael Cohen
Title
Treasurer
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Dike
Formed
1996
Legal Domicile
Vt
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
10

Preparer

Firm
Downey Pieciak Fitzgerald & Co Pc
Address
10 PARK PLACE, BRATTLEBORO, VT 05301
Preparer
Joseph S Pieciak Jr CPA
Phone
8022571307
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Umatter Youth and Young Adults (Umatter YYA): Conducted a year-long, state-wide Umatter for Youth and Young Adults Mental Health Wellness Promotion Initiative, a youth leadership and engagement program to help youth develop the skills and resilience necessary to take a positive wellness approach to mental health. Trained 60 youth and 14 adult facilitators across eight Vermont schools and/or community groups. Funded by both the Vermont Department of Health and the Vermont Department of Mental Health, OTHER PROGRAM SERVICES 5: Fanny Holt Ames & Edna Louise Holt Fund: Implementing a three-year Umatter Suicide Prevention program in the Bellows Falls, Vermont School District. Provided a focused set of professional development trainings, designed to promote mental health wellness and reduce suicide. OTHER PROGRAM SERVICES 6: University of Vermont Medical Center /Collective Impact - Community Partners for Suicide Prevention: Connecting Rural Communities (CRC) is a project that will improve suicide prevention efforts and access to behavioral health and health care in Grand Isle County, VT, with a focus on providing culturally competent services to members of the Abenaki Nation of Missisquoi. CRC extended efforts towards suicide-safer care by using the content of community interviews regarding needs around health and behavioral health care to address needs and capacities around suicide safer care; created culturally competent training materials based on interviews and input from Abenaki partners; engaged providers and community members in Umatter, Zero Suicide, and cultural competency trainings; and created coalitions and networks among community members and providers. The project is a collaboration between a core group of partners in suicide prevention including Abenaki leadership from the Parental Advisory Committee, the Vermont Suicide Prevention Center, and Northwestern Counseling andSupport Services. OTHER PROGRAM SERVICES 7: Vermont Agency of Education: Worked with the Vermont School Supervisory Unions and their Designated Mental Health Agencies to provide training on Umatter for suicide prevention to youth, families, schools and communities, increasing participants knowledge of youth mental health, suicide risk factors, and trauma informed practices and developing and fostering positive interpersonal relationships with interagency partners, peers, families and local school staff. Training opportunities include: Umatter for Schools, and Umatter for Youth and Young Adults (Umatter YYA). OTHER PROGRAM SERVICES 8: Bowse Health Trust: A 3-year model suicide prevention project targeted to the most vulnerable populations in the Rutland Regional Medical Center (RRMC) catchment area. The project will improve mental health and substance abuse services for adults and youth in the Rutland Area. The project intends to reduce barriers to accessing suicide-safe care by identifying system gaps and opportunities, building infrastructure for a collaborative, integrated system of care, and improving knowledge and skills among behavioral health providers, primary care practitioners, and hospital inpatient and Emergency Departments in the Rutland area. OTHER PROGRAM SERVICES 9: Mt. Ascutney Health and Hospital Center/Prevention Network Grant: This grant supports the development of a Umatter for Families Parent Portal. This web-based resource center will offer educational opportunities that address key topics about mental health and substance misuse prevention directed at families of grades K - 8 students in Grafton, Rockingham, Bellows Falls, and Hartford. OTHER PROGRAM SERVICES 10: CHL Direct Trainings: 1)Provide a two-session virtual Umatter Suicide Prevention Gatekeeper training to Woodstock Area Jewish Community on May 25 and May 27, 2022.2)Provided a Umatter Suicide Prevention Awareness virtual webinar to the TJX Corporation on September 21, 20213)Provided a Substance Misuse, Mental Health and Prevention virtual webina

Financial Statement Notes

Part X : FIN48 Footnote

Management has analyzed its various federal filings for the last three preceding years that remain open within the statute of limitations and they believe that the Organization's reported revenues and deductions are well documented and supported, and that no controversial or questionable income tax reporting positions have been taken regarding these filings. Consequently, management believes that there are no unasserted tax liabilities, interest or penalties related to these filings and, accordingly, has made no provision for contingent income tax liabilities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/MissionDesc0BUILDING A FOUNDATION FOR HEALTHY COMMUNITIES THROUGH EDUCATIONAL RESOURCES, LEADERSHIP TRAINING, POLICY DEVELOPMENTS AND TECHNICAL ASSISTANCE.
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IRS990/PrincipalOfficerNm0FRANK DIKE
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IRS990/ProgSrvcAccomActy2Grp/Desc0Vermont Department of Health Division of Alcohol and Drug Abuse Prevention (ADAP): Provided logistical support for a one-day College Symposium to address substance abuse prevention on college campuses. Provided logistical support for a four-day Substance Abuse and Prevention Skills Training (SAPST) for Department of Health staff. Provided logistical support for a training on the implementation and successful administration of the Youth Screening, Brief Intervention, and Referral to Treatment (YSBIRT) process in up to 15 Local Education Agencies (LEAs). Provided support to trainings related to intervention, treatment, recovery, and health equity skills. Designed and facilitated statewide professional development trainings for community-level prevention staff. Provided support to a College Prevention Initiative project supporting policy change, restorative justice, and strategy development for college-age individuals at three (3) Vermont colleges as well as additional trainings to college staff on alcohol misuse prevention on college campuses. Provided planning and logistical support for a statewide Marijuana Conference.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Vermont Department of Health Division of Alcohol and Drug Abuse Prevention (ADAP): Provided training design, logistical support and marketing for the delivery of five statewide training sessions related to Motivational Interviewing and Compassion Skills for Emergency Personnel to an audience of healthcare providers and clinicians who are working with people managing chronic pain with opioids.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has analyzed its various federal filings for the last three preceding years that remain open within the statute of limitations and they believe that the Organization's reported revenues and deductions are well documented and supported, and that no controversial or questionable income tax reporting positions have been taken regarding these filings. Consequently, management believes that there are no unasserted tax liabilities, interest or penalties related to these filings and, accordingly, has made no provision for contingent income tax liabilities.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.04$0.29$1.07$1.17$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.05$0.40$1.01$1.21$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.17$0.61$1.09$1.36$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.11$0.88$1.79$1.10$0.68
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.24$0.19$1.11$1.03$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.12$0.12$0.86$0.72$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.04$0.07$0.70$0.57$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.12$0.06$0.60$0.66$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.12$0.01$0.71$0.79$0.08
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.21$0.14$0.07$0.95$0.90$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.06$0.03$0.89$0.93$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.12$0.07$0.79$0.78$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.03$0.06$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.03$0.09$0.73