Civic Intelligence

The Brown Ledge Foundation Inc

990 • Fiscal year 2016 • EIN 04-3351055

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 25, 2017

25 Wilson StreetBurlington, VT 05401

(802) 862-2442

Siviq Scores

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

Liabilities / Assets

59th percentile

0.17x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.31x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

83rd percentile

24%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,590,898

Up $494,082 (+16%) from 2015

Net Assets

Up

$2,970,124

Up $491,276 (+20%) from 2015

Liabilities

Up

$620,774

Up $2,806 (+0.5%) from 2015

Revenue

Up

$2,027,718

Up $307,307 (+18%) from 2015

Expenses

Up

$1,536,442

Up $73,604 (+5.0%) from 2015

Net Income

Up

$491,276

Up $233,703 (+91%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,345,893Liabilities 2011: $423,634Net Assets 2011: $1,922,2592011Assets 2012: $2,670,261Liabilities 2012: $546,733Net Assets 2012: $2,123,5282012Assets 2013: $2,887,726Liabilities 2013: $571,021Net Assets 2013: $2,316,7052013Assets 2014: $2,733,651Liabilities 2014: $512,376Net Assets 2014: $2,221,2752014Assets 2015: $3,096,816Liabilities 2015: $617,968Net Assets 2015: $2,478,8482015Assets 2016: $3,590,898Liabilities 2016: $620,774Net Assets 2016: $2,970,1242016Assets 2017: $4,042,744Liabilities 2017: $654,635Net Assets 2017: $3,388,1092017Assets 2018: $3,939,316Liabilities 2018: $405,200Net Assets 2018: $3,534,1162018Assets 2019: $4,100,302Liabilities 2019: $344,696Net Assets 2019: $3,755,6062019Assets 2020: $4,289,305Liabilities 2020: $527,521Net Assets 2020: $3,761,7842020Assets 2021: $5,154,241Liabilities 2021: $619,702Net Assets 2021: $4,534,5392021Assets 2022: $5,927,054Liabilities 2022: $142,846Net Assets 2022: $5,784,2082022Assets 2023: $6,575,811Liabilities 2023: $156,226Net Assets 2023: $6,419,5852023Assets 2024: $9,636,141Liabilities 2024: $134,781Net Assets 2024: $9,501,3602024

Highlighted filing

2016

Assets$3,590,898
Liabilities$620,774
Net Assets$2,970,124

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,514,874Expenses 2011: $1,472,273Net Income 2011: $42,6012011Revenue 2012: $1,556,254Expenses 2012: $1,354,985Net Income 2012: $201,2692012Revenue 2013: $1,644,522Expenses 2013: $1,451,345Net Income 2013: $193,1772013Revenue 2014: $1,340,159Expenses 2014: $1,435,591Net Income 2014: -$95,4322014Revenue 2015: $1,720,411Expenses 2015: $1,462,838Net Income 2015: $257,5732015Revenue 2016: $2,027,718Expenses 2016: $1,536,442Net Income 2016: $491,2762016Revenue 2017: $2,128,101Expenses 2017: $1,754,127Net Income 2017: $373,9742017Revenue 2018: $2,066,258Expenses 2018: $1,912,638Net Income 2018: $153,6202018Revenue 2019: $2,249,335Expenses 2019: $2,029,429Net Income 2019: $219,9062019Revenue 2020: $812,966Expenses 2020: $809,942Net Income 2020: $3,0242020Revenue 2021: $2,468,012Expenses 2021: $1,695,367Net Income 2021: $772,6452021Revenue 2022: $3,238,499Expenses 2022: $1,990,611Net Income 2022: $1,247,8882022Revenue 2023: $2,622,266Expenses 2023: $2,122,740Net Income 2023: $499,5262023Revenue 2024: $5,428,180Expenses 2024: $2,474,465Net Income 2024: $2,953,7152024

Highlighted filing

2016

Revenue$2,027,718
Expenses$1,536,442
Net Income$491,276
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 25, 2017
Return Version
2016v3.0
Gross Receipts
$2,027,718
Mission and Program Overview

Mission

Brown ledge is a non-profit camp that exists to develop community, self- discipline, responsibility and achievement in girls and young women, through self-directed participation in varied activities in a high quality summer program.

SUMMER CAMP

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$2,478,848$2,970,124▲ $491,276
Land, Buildings, and Equipment, Net$2,605,335$2,727,686▲ $122,351
Cash and Non-Interest-Bearing Accounts$397,708$756,585▲ $358,877
Loans From Officers Directors$61,753$54,838▼ $6,915
Investments in Publicly Traded Securities$47,447$52,630▲ $5,183
Accounts Receivable$9,195$16,865▲ $7,670
Savings and Temporary Cash Investments$2,136$2,137▲ $1
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$3,096,816$3,590,898▲ $494,082
Other Assets Total$34,995$34,995→ $0
Liabilities
Other Liabilities$388,340$416,105▲ $27,765
Mortgage Notes Payable Secured by Investment Property$140,973$111,374▼ $29,599
Accounts Payable and Accrued Expenses$26,902$38,457▲ $11,555
Total Liabilities$617,968$620,774▲ $2,806
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,478,848$2,970,124▲ $491,276
Total Liabilities and Net Assets / Fund Balance$3,096,816$3,590,898▲ $494,082

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,456,997$975,625$3,432,622
Other Land Buildings$270,689$673,573$944,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William NeilsonTreasurerFT$111,379$111,379

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$337,606
Program Service Revenue
$1,605,471
Investment Income
$84,641
Other Revenue
$0
All Other Contributions
$337,606
Change in Net Assets
$491,276
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$914,075
Salaries, Compensation, and Employee Benefits$622,367
Total Fundraising Expense$40,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$504,209--$504,209
Depreciation Depletion$102,791--$102,791
Occupancy$95,534--$95,534
Insurance$86,541--$86,541
Current Officers, Directors, Trustees, and Key Employees-$32,883$10,961$43,844
Payroll Taxes$37,410$2,440$813$40,663
Fees for Services Management-$37,071-$37,071
Pension Plan Contributions$27,600$1,800$600$30,000
Office Expenses$20,015$2,117-$22,132
Other Expenses$7,749$1,213$1,213$7,749
Interest$7,337--$7,337
All Other Expenses$5,312$2,014-$7,326
Other Employee Benefits$3,359$219$73$3,651
Fees for Services Accounting-$3,575-$3,575
Fees for Service Investment Mgmnt Fees-$1,193-$1,193
Total Functional Expenses$1,375,876$120,201$40,365$1,536,442
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
Loans from Officers, Directors, Trustees, and Key Employees$61,753$54,838▼ $6,915
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$416,105
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Section B, Line 11B

REVIEW BY DIRECTORS

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

William neilson; 25 wilson street; burlington, vt 05401

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Brown Ledge Foundation
EIN
04-3351055
Phone
8028622442
Address
25 WILSON STREET, BURLINGTON, VT 05401

Signing Officer

Name
William Neilsen
Title
Director
Phone
8028622442
Signed
2017-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Neilsen
Formed
1996
Legal Domicile
Vt
Voting Board Members
11
Independent Board Members
11
Employees
86
Volunteers
0

Preparer

Firm
Van Blarcom and Harrison Llp
Address
PO BOX 1330, STOWE, VT 05672
Preparer
Julian C Harrison Iii
Phone
8022534822
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WILLIAM NEILSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0CAMPERS TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01605471
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01605471
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0299209
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-653
IRS990/PYOtherExpensesAmt0887409
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01421855
IRS990/PYRevenuesLessExpensesAmt0257573
IRS990/PYSalariesCompEmpBnftPaidAmt0575429
IRS990/PYTotalExpensesAmt01462838
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01720411
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0491276
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01605471
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02136
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02137
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0337606
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0299209
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0147057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0293052
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0319497
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01396421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01154
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0372
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01203
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01279
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01605471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01421855
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01126125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01273288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01203167
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06629906
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01154
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01203
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01279
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06390
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt084186
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0-3035
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt075847
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt076979
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0233977
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97090
IRS990ScheduleA/PublicSupportPY509Pct00.97740
IRS990ScheduleA/PublicSupportTotal509Amt08026327
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01943077
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01721064
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01273182
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01566340
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01522664
IRS990ScheduleA/Total509Grp/TotalAmt08026327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02028417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01720411
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01349401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01644522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01523943
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08266694
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02456997
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0975625
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03432622
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0270689
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0673573
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0944262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0416105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02727686
IRS990ScheduleD/TotalLiabilityAmt0416105
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt054838
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0MARION PALM
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0120000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt054838
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW BY DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WILLIAM NEILSON; 25 WILSON STREET; BURLINGTON, VT 05401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03096816
IRS990/TotalAssetsEOYAmt03590898
IRS990/TotalAssetsGrp/BOYAmt03096816
IRS990/TotalAssetsGrp/EOYAmt03590898
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0337606
IRS990/TotalEmployeeCnt086
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt040365
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120201
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01375876
IRS990/TotalFunctionalExpensesGrp/TotalAmt01536442
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0617968
IRS990/TotalLiabilitiesEOYAmt0620774
IRS990/TotalLiabilitiesGrp/BOYAmt0617968
IRS990/TotalLiabilitiesGrp/EOYAmt0620774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02478848
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02970124

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.64$0.13$9.50$5.43$2.47$2.95
2023Detailed filing. Detailed filing data is available for this year.$6.58$0.16$6.42$2.62$2.12$0.50
2022Detailed filing. Detailed filing data is available for this year.$5.93$0.14$5.78$3.24$1.99$1.25
2021Detailed filing. Detailed filing data is available for this year.$5.15$0.62$4.53$2.47$1.70$0.77
2020Detailed filing. Detailed filing data is available for this year.$4.29$0.53$3.76$0.81$0.81$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.10$0.34$3.76$2.25$2.03$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.94$0.41$3.53$2.07$1.91$0.15
2017Detailed filing. Detailed filing data is available for this year.$4.04$0.65$3.39$2.13$1.75$0.37
2016Detailed filing. Detailed filing data is available for this year.$3.59$0.62$2.97$2.03$1.54$0.49
2015Detailed filing. Detailed filing data is available for this year.$3.10$0.62$2.48$1.72$1.46$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.73$0.51$2.22$1.34$1.44$0.10
2013Summary only. Only limited summary data is available for this year.$2.89$0.57$2.32$1.64$1.45$0.19
2012Summary only. Only limited summary data is available for this year.$2.67$0.55$2.12$1.56$1.35$0.20
2011Summary only. Only limited summary data is available for this year.$2.35$0.42$1.92$1.51$1.47$0.04