Civic Intelligence

Emily Vail Educational Trust C/O Orange Bank & Trust

990 • Fiscal year 2014 • EIN 14-6087094

Oct 01, 2013 to Sep 30, 2014 • Filed on Dec 04, 2014

PO Box 79010940

(845) 341-5039

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

100th percentile

889%

Higher net margin than 100% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

51st percentile

$10,920

Higher top officer pay than 51% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

32nd percentile

-2.7%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Assets

Down

$697,524

Down $19,151 (-2.7%) from 2013

Net Assets

Down

$697,524

Down $19,151 (-2.7%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

-$2,155

Down $5,137 (-172%) from 2013

Expenses

Down

$16,996

Down $16,289 (-49%) from 2013

Net Income

Up

-$19,151

Up $11,152 (+37%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $740,381Liabilities 2011: $0Net Assets 2011: $740,3812011Assets 2012: $746,978Liabilities 2012: $0Net Assets 2012: $746,9782012Assets 2013: $716,675Liabilities 2013: $0Net Assets 2013: $716,6752013Assets 2014: $697,524Liabilities 2014: $0Net Assets 2014: $697,5242014Assets 2015: $643,297Liabilities 2015: $0Net Assets 2015: $643,2972015Assets 2016: $633,118Liabilities 2016: $0Net Assets 2016: $633,1182016Assets 2017: $613,994Liabilities 2017: $0Net Assets 2017: $613,9942017Assets 2018: $603,220Liabilities 2018: $0Net Assets 2018: $603,2202018Assets 2019: $582,083Liabilities 2019: $0Net Assets 2019: $582,0832019Assets 2020: $573,482Liabilities 2020: $0Net Assets 2020: $573,4822020Assets 2021: $577,218Liabilities 2021: $0Net Assets 2021: $577,2182021Assets 2022: $566,598Liabilities 2022: $0Net Assets 2022: $566,5982022Assets 2023: $573,377Liabilities 2023: $0Net Assets 2023: $573,3772023Assets 2024: $563,796Liabilities 2024: $0Net Assets 2024: $563,7962024Assets 2025: $554,162Liabilities 2025: $0Net Assets 2025: $554,1622025

Highlighted filing

2014

Assets$697,524
Liabilities$0
Net Assets$697,524

Operations Trend

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

$100K$50K$0-$50K-$100KExpenses 2011: $26,6582011Expenses 2012: $17,2812012Revenue 2013: $2,982Expenses 2013: $33,285Net Income 2013: -$30,3032013Revenue 2014: -$2,155Expenses 2014: $16,996Net Income 2014: -$19,1512014Revenue 2015: $2,711Expenses 2015: $56,938Net Income 2015: -$54,2272015Revenue 2016: $6,530Expenses 2016: $16,709Net Income 2016: -$10,1792016Revenue 2017: $8,333Expenses 2017: $14,957Net Income 2017: -$6,6242017Revenue 2018: $6,445Expenses 2018: $17,219Net Income 2018: -$10,7742018Revenue 2019: $10,868Expenses 2019: $32,005Net Income 2019: -$21,1372019Revenue 2020: $8,749Expenses 2020: $17,350Net Income 2020: -$8,6012020Revenue 2021: $20,115Expenses 2021: $16,380Net Income 2021: $3,7352021Revenue 2022: $6,865Expenses 2022: $17,485Net Income 2022: -$10,6202022Revenue 2023: $24,106Expenses 2023: $17,327Net Income 2023: $6,7792023Revenue 2024: $17,604Expenses 2024: $27,185Net Income 2024: -$9,5812024Revenue 2025: $17,316Expenses 2025: $26,950Net Income 2025: -$9,6342025

Highlighted filing

2014

Revenue-$2,155
Expenses$16,996
Net Income-$19,151
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Dec 4, 2014
Return Version
2013v3.0
Gross Receipts
$23,690
Mission and Program Overview

Mission

Provide scholarship loans to graduates of warwick central school district to defray the cost of the first year of college education for deserving students,

Provide interest free scholarship loans to graduates of warwick valley central school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$366,991$363,745▼ $3,246
Other Notes and Loans Receivable, Net$349,684$333,779▼ $15,905
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$716,675$697,524▼ $19,151
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$716,675$697,524▼ $19,151
Total Liabilities and Net Assets / Fund Balance$716,675$697,524▼ $19,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth FilipowskiScholarship Loan SecretaryPT$10,920$10,920

Board Members and Trustees

NameTitle
Shannon HockswenderChairperson
Eileen GaglianoBoard Member Wvsd
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-2,295
Other Revenue
$140
Change in Net Assets
$-19,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,920
Other Expenses$6,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$10,920--$10,920
Other Expenses-$4,534-$4,534
Fees for Services Accounting-$1,300-$1,300
Office Expenses$242--$242
Total Functional Expenses$11,162$5,834$0$16,996
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
Backup withholding compliance
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
No
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 11

Form 990 is reviewed by the chairperson and committee members prior to filing.

Form 990, Part VI, Section C, Line 19

Documents are made avaialable through request of the chairperson of the vail scholarship committee

Filing and Contact Details

Filer

EIN
14-6087094
Phone
8453415039

Signing Officer

Name
Shannon Hockswender
Title
Chairperson
Phone
8459873000
Signed
2014-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Hockswender
Formed
1979
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
2

Preparer

Preparer
Bonnie Orr
Phone
8456929500
Raw XML Appendix276 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/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0ELIZABETH FILIPOWSKI
IRS990/BooksInCareOfDetail/PhoneNum08452586053
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 51
IRS990/BooksInCareOfDetail/USAddress/City0WARWICK
IRS990/BooksInCareOfDetail/USAddress/State0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCode010990
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDED $14,000 IN INTEREST FREE SCHOLARSHIP LOANS TO FOUR DESERVING GRADUATES FROM WARWICK VALLEY CENTRAL HIGH SCHOOL. SECRETARIAL EXPENSES INCURRED TO MANAGE AND COLLECT THE OUTSTANDING LOANS
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER WVSD
IRS990/Form990PartVIISectionAGrp/TitleTxt2SCHOLARSHIP LOAN SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/GainOrLossGrp/SecuritiesAmt0-4595
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt021250
IRS990/GrossReceiptsAmt023690
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02300
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02300
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt025845
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0PROVIDE INTEREST FREE SCHOLARSHIP LOANS MADE TO GRADUATES OF WARWICK CENTRAL SCHOOL DISTRICT TO DEFRAY THE COST OF THE FIRST YEAR OF COLLEGE EDUCATION FOR DESERVING STUDENTS,
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0716675
IRS990/NetAssetsOrFundBalancesEOYAmt0697524
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANK CUSTODIAL FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04534
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0349684
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IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYTotalExpensesAmt033285
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02982
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-19151
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0146010250
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc0SCHOOL DISTRICT
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
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IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE CHAIRPERSON AND COMMITTEE MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAIALABLE THROUGH REQUEST OF THE CHAIRPERSON OF THE VAIL SCHOLARSHIP COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/USAddress/City0WARWICK
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode010990
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANNON HOCKSWENDER
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ReturnHeader/BusinessOfficerGrp/PhoneNum08459873000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10EMILY VAIL EDUCATIONAL TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine20C/O ORANGE COUNTY TRUST CO-TRUST DEPT
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ReturnHeader/Filer/PhoneNum08453415039
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ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode010940
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141619319
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JUDELSON GIORDANO & SIEGEL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10633 ROUTE 211 EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MIDDLETOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
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ReturnHeader/PreparerPersonGrp/PhoneNum08456929500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BONNIE ORR
ReturnHeader/ReturnTs02014-12-16T10:54:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.54$0.00$5.54$0.17$0.27$0.10
2024Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.18$0.27$0.10
2023Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$0.24$0.17$0.07
2022Detailed filing. Detailed filing data is available for this year.$5.67$0.00$5.67$0.07$0.17$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$0.00$5.77$0.20$0.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$0.09$0.17$0.09
2019Detailed filing. Detailed filing data is available for this year.$5.82$0.00$5.82$0.11$0.32$0.21
2018Detailed filing. Detailed filing data is available for this year.$6.03$0.00$6.03$0.06$0.17$0.11
2017Detailed filing. Detailed filing data is available for this year.$6.14$0.00$6.14$0.08$0.15$0.07
2016Detailed filing. Detailed filing data is available for this year.$6.33$0.00$6.33$0.07$0.17$0.10
2015Detailed filing. Detailed filing data is available for this year.$6.43$0.00$6.43$0.03$0.57$0.54
2014Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$0.02$0.17$0.19
2013Summary only. Only limited summary data is available for this year.$7.17$0.00$7.17$0.03$0.33$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.47$0.00$7.47$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.40$0.00$7.40$0.27