Civic Intelligence

The Aloha Foundation Inc

EIN 03-6016791 • 501(c)3 • Fairlee, VT

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Profile

The aloha foundation, inc. Is a non-profit educational institution with the objectives of fostering personal growth, self-reliance, self-confidence, cooperation, and a sense of community in people of all ages and backgrounds.

Refreshing map…

2968 Lake Morey RoadFairlee, VT 05045

www.alohafoundation.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.03x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.14x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

56th percentile

7.0%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$230,844

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

65th percentile

9.8%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

0.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$60,457,562

Up $5,401,857 (+9.8%) from 2023

Liabilities

Up

$1,767,930

Up $381,414 (+28%) from 2023

Net Assets

Up

$58,689,632

Up $5,020,443 (+9.4%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin56th percentile

Revenue

Up

$12,308,925

Up $36,856 (+0.3%) from 2023

Expenses

Down

$11,452,171

Down $129,899 (-1.1%) from 2023

Net Income

Up

$856,754

Up $166,755 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$80M$60M$40M$20M$0Assets 2010: $25,095,227Liabilities 2010: $4,575,857Net Assets 2010: $20,519,3702010Assets 2011: $25,500,646Liabilities 2011: $4,830,742Net Assets 2011: $20,669,9042011Assets 2012: $28,439,605Liabilities 2012: $5,146,570Net Assets 2012: $23,293,0352012Assets 2013: $32,613,601Liabilities 2013: $4,985,886Net Assets 2013: $27,627,7152013Assets 2014: $35,302,607Liabilities 2014: $5,052,644Net Assets 2014: $30,249,9632014Assets 2015: $37,785,731Liabilities 2015: $5,282,351Net Assets 2015: $32,503,3802015Assets 2016: $39,573,775Liabilities 2016: $4,848,159Net Assets 2016: $34,725,6162016Assets 2017: $45,616,231Liabilities 2017: $5,045,485Net Assets 2017: $40,570,7462017Assets 2018: $44,310,964Liabilities 2018: $4,569,279Net Assets 2018: $39,741,6852018Assets 2019: $51,478,996Liabilities 2019: $5,482,689Net Assets 2019: $45,996,3072019Assets 2020: $49,468,810Liabilities 2020: $2,239,070Net Assets 2020: $47,229,7402020Assets 2021: $55,861,935Liabilities 2021: $3,462,903Net Assets 2021: $52,399,0322021Assets 2022: $48,157,689Liabilities 2022: $1,197,809Net Assets 2022: $46,959,8802022Assets 2023: $55,055,705Liabilities 2023: $1,386,516Net Assets 2023: $53,669,1892023Assets 2024: $60,457,562Liabilities 2024: $1,767,930Net Assets 2024: $58,689,6322024

Highlighted filing

2024

Assets$60,457,562
Liabilities$1,767,930
Net Assets$58,689,632
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,333,7322010Expenses 2011: $6,693,3062011Expenses 2012: $6,928,8752012Revenue 2013: $9,430,629Expenses 2013: $7,246,137Net Income 2013: $2,184,4922013Revenue 2014: $10,437,658Expenses 2014: $8,185,014Net Income 2014: $2,252,6442014Revenue 2015: $11,577,196Expenses 2015: $8,530,673Net Income 2015: $3,046,5232015Revenue 2016: $10,403,654Expenses 2016: $8,632,154Net Income 2016: $1,771,5002016Revenue 2017: $10,865,148Expenses 2017: $9,214,096Net Income 2017: $1,651,0522017Revenue 2018: $11,746,269Expenses 2018: $10,141,116Net Income 2018: $1,605,1532018Revenue 2019: $12,010,196Expenses 2019: $10,783,213Net Income 2019: $1,226,9832019Revenue 2020: $4,799,395Expenses 2020: $6,106,368Net Income 2020: -$1,306,9732020Revenue 2021: $11,897,602Expenses 2021: $8,836,249Net Income 2021: $3,061,3532021Revenue 2022: $13,601,476Expenses 2022: $10,541,041Net Income 2022: $3,060,4352022Revenue 2023: $12,272,069Expenses 2023: $11,582,070Net Income 2023: $689,9992023Revenue 2024: $12,308,925Expenses 2024: $11,452,171Net Income 2024: $856,7542024

Highlighted filing

2024

Revenue$12,308,925
Expenses$11,452,171
Net Income$856,754
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$60,457,562
Liabilities
$1,767,930
Net assets
$58,689,632
Revenue
$12,308,925
Expenses
$11,452,171
Net income
$856,754
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.5$1.77$58.7$12.3$11.5$0.86
2023Detailed filing. Detailed filing data is available for this year.$55.1$1.39$53.7$12.3$11.6$0.69
2022Detailed filing. Detailed filing data is available for this year.$48.2$1.20$47.0$13.6$10.5$3.06
2021Detailed filing. Detailed filing data is available for this year.$55.9$3.46$52.4$11.9$8.84$3.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.5$2.24$47.2$4.80$6.11$1.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.5$5.48$46.0$12.0$10.8$1.23
2018Detailed filing. Detailed filing data is available for this year.$44.3$4.57$39.7$11.7$10.1$1.61
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$5.05$40.6$10.9$9.21$1.65
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.6$4.85$34.7$10.4$8.63$1.77
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$37.8$5.28$32.5$11.6$8.53$3.05
2014Detailed filing. Detailed filing data is available for this year.$35.3$5.05$30.2$10.4$8.19$2.25
2013Detailed filing. Detailed filing data is available for this year.$32.6$4.99$27.6$9.43$7.25$2.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.4$5.15$23.3$6.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$4.83$20.7$6.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$4.58$20.5$6.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$13,859,842
Mission and Program Overview

Mission

The aloha foundation, inc. Is a non-profit educational institution with the objectives of fostering personal growth, self-reliance, self-confidence, cooperation, and a sense of community in people of all ages and backgrounds.

Operation of 3 summer resident camps for children, a summer day camp, a family camp, & a year-round outdoor education center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$45,708,593$49,971,017▲ $4,262,424
Land, Buildings, and Equipment, Net$8,074,418$8,306,163▲ $231,745
Cash and Non-Interest-Bearing Accounts$122,377$533,282▲ $410,905
Savings and Temporary Cash Investments-$428,627-
Prepaid Expenses and Deferred Charges$182,635$152,303▼ $30,332
Accounts Receivable$25,302$99,153▲ $73,851
Pledges and Grants Receivable$44,292$30,750▼ $13,542
Total Assets$55,055,705$60,457,562▲ $5,401,857
Other Assets Total$898,088$936,267▲ $38,179
Liabilities
Deferred Revenue$826,965$1,218,288▲ $391,323
Accounts Payable and Accrued Expenses$559,551$549,642▼ $9,909
Total Liabilities$1,386,516$1,767,930▲ $381,414
Net Assets / Fund Balance
Net Assets With Donor Restrictions$37,666,666$42,369,080▲ $4,702,414
Net Assets Without Donor Restrictions$16,002,523$16,320,552▲ $318,029
Total Net Assets Fund Balance$53,669,189$58,689,632▲ $5,020,443
Total Liabilities and Net Assets / Fund Balance$55,055,705$60,457,562▲ $5,401,857

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,899,449$7,983,818$11,883,267
Leasehold Improvements$3,614,290$1,552,803$5,167,093
Equipment$609,964$3,070,458$3,680,422
Other Land Buildings$182,460$487,170$669,630

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$39,498,731$1,390,120▲ $5,351,161$1,097,934$45,142,078
2023$33,327,313$1,222,340▲ $6,038,985$1,089,907$39,498,731
2022$39,475,922$1,228,723▼ $6,410,663$966,669$33,327,313
2021$35,887,300$1,241,993▲ $3,773,232$1,426,603$39,475,922
2020$31,135,197$1,261,819▲ $3,844,439$354,155$35,887,300
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vanessa ReiglerExecutive DirectorFT$185,712$45,132$230,844
Penelope JohnsonChief Financial Officer asFT$132,526$18,455$150,981
Jason KnowlesChief Operating OfficerFT$126,966$20,287$147,253
Robynn FarkasChief Advancement OfficeFT$116,131$2,684$118,815

Board Members and Trustees

NameTitle
Jennifer MogckChair
Steve WyckoffVice Chair
Elizabeth GrayerTrustee
Elyse LyonsTrustee
Jennifer HolleranTrustee
John BovaTrustee
John KlopfTrustee
Katie DrossosTrustee
Lewis GoffTrustee
Lizza SandoeTrustee
Maggie MoranTrustee
Matthew WarrenTrustee
Nekesa StrakerTrustee
Janet PrillSecretary
Thomas ClydesdaleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Gr Porter & Sons INCConstruction34 RT 5 NORTH, Norwich, VT 05055$281,182
Marcum LLPAccounting750 THIRD AVENUE 11TH FLOOR, New York, NY 10017$120,375
E&r Laundry And Dry CleanersLaundry Service80 ROSS AVENUE, Manchester, NH 03103$102,774
Revenue and Support

Revenue Composition

Contributions and Grants
$2,278,002
Program Service Revenue
$7,872,956
Investment Income
$2,145,065
Other Revenue
$12,902
All Other Contributions
$2,278,002
Change in Net Assets
$856,754

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$57,704Fair Market Value (FMV)
Total Noncash Contributions9$57,704-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,813,049
Revenue Not Reported on Financial Statements
$-504,124
Revenue Not Reported on Form 990
$3,200,959
Other Revenue Adjustments
$-583,114
Total Revenue per Audited Statements
$16,014,008
Total Revenue per Form 990
$12,308,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,392,740
Other Expenses$5,096,701
Grants and Similar Amounts Paid$962,730
Total Fundraising Expense$178,948
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,131,558$764,603$98,951$3,995,112
Depreciation Depletion$858,898$143,922$448$1,003,268
Grants to Domestic Individuals$962,730--$962,730
Occupancy$849,931$2,087-$852,018
Other Employee Benefits$306,966$215,428$13,531$535,925
All Other Expenses$396,403$83,327$966$480,696
Fees for Services Other$122,139$319,563-$441,702
Current Officers, Directors, Trustees, and Key Employees-$381,825-$381,825
Payroll Taxes$282,125$81,969$11,158$375,252
Information Technology$412$251,607-$252,019
Travel$119,596$33,916$33,560$187,072
Other Expenses$55,360$82,160$1,992$139,512
Fees for Services Accounting-$134,044$134$134,178
Pension Plan Contributions-$104,626-$104,626
Fees for Service Investment Mgmnt Fees-$78,990-$78,990
Office Expenses$36,640$5,408$18,130$60,178
Fees for Services Legal-$50,688-$50,688
Advertising$24,178$1,303-$25,481
Total Functional Expenses$8,506,864$2,766,359$178,948$11,452,171

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,452,171
Total Expenses per Audited Statements$10,993,565
Expenses per Audited Statements$10,410,451
Expenses Not Reported on Financial Statements$1,041,720
Other Expense Adjustments$962,730
Expenses Not Reported on Form 990$583,114
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 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
Yes
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, Section B, Line 11B

“The form 990 is reviewed before filing by the audit and finance committee of the board of trustees. A copy is also provided to all board members prior to filing .”

Form 990, Part VI, Section B, Line 12C

“The aloha foundation, inc. Monitors and enforces compliance with the conflict of interest policy by having trustees sign statements yearly indicating any conflicts and using this information when decisions arise that could produce conflicts.”

Form 990, Part VI, Section B, Line 15

“The board of trustees of the aloha foundation's personnel committee uses information obtained from the irs form 990 filings of similar not-for profit organizations to review salary positioning for the executive director. For key employees, irs form 990 filings of similar not-for profit organizations are used, as well as the survey on nonprofit wages and benefits in northern new england, compensation and benefit data from american camps association, and other camps may be consulted as well.”

Form 990, Part VI, Section C, Line 18

“Forms 990 and 990-t are available upon request or through guidestar”

Form 990, Part VI, Section C, Line 19

“Currently, the aloha foundation does not make its governing documents or conflict of interest policy available to the public. The financial statements are available for public viewing within the annual report on the aloha foundation website.”

Filing and Contact Details

Filer

Filer Name
The Aloha Foundation Inc
EIN
03-6016791
Phone
8023333400
Address
2968 LAKE MOREY ROAD, FAIRLEE, VT 05045

Signing Officer

Name
Vanessa Riegler
Title
Executive Director
Phone
8023333400
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vanessa Riegler
Formed
1968
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
460
Volunteers
17

Preparer

Firm
Tss Advisors LLC
Address
19 MORGAN DRIVE, LEBANON, NH 03766
Preparer
Kyle M Potter CPA
Phone
6036530044
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment funds are used for scholarships, for the upkeep of the property, and for the funding of staff leadership salaries.”

PART X, LINE 2:

“The foundation adopted the accounting methods under fasb asc section 740-10 for uncertain tax positions ("utp") on january 1, 2009. The utp rules prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken in an organization's tax return. The foundation believes that it has appropriate support for the tax positions taken and, as such, does not have any uncertain tax positions that might result in a material impact on the foundation's statements of financial position, activities and changes in net assets and cash flows.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Scholarships & discounts -962,730.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses -571,677. Cost of goods sold -11,437.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses 571,677. Cost of goods sold 11,437.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships & discounts 962,730.”

Raw XML AppendixShowing 400 of 714 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHIEF ADVANCEMENT OFFICE
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IRS990/MissionDesc0THE ALOHA FOUNDATION, INC. IS A NON-PROFIT EDUCATIONAL INSTITUTION WITH THE OBJECTIVES OF FOSTERING PERSONAL GROWTH, SELF-RELIANCE, SELF-CONFIDENCE, COOPERATION, AND A SENSE OF COMMUNITY IN PEOPLE OF ALL AGES AND BACKGROUNDS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ONE SUMMER RESIDENT CAMP SERVING FAMILIES AND GROUPS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0A YEAR-ROUND OUTDOOR EDUCATION CENTER SERVING SCHOOLS, INDIVIDUAL CHILDREN, FAMILIES, ELDERS AND OTHERS.
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