Civic Intelligence

Bart J Ruggiere Adaptive Sports Ct Bart J Ruggiere Adaptive Sports Ctr

990 • Fiscal year 2024 • EIN 20-1938178

Nov 01, 2023 to Oct 31, 2024 • Filed on Jul 31, 2024

PO Box 2232Manchester Center, VT 05255

(802) 828-6849

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

3.2%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$77,500

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 37.2% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

51st percentile

1.5%

Faster asset growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

30%

Faster revenue growth than 75% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$198,952

Down $28,558 (-13%) from 2022

Net Assets

Down

$197,495

Down $28,350 (-13%) from 2022

Liabilities

Down

$1,457

Down $208 (-12%) from 2022

Revenue

Up

$208,368

Up $47,754 (+30%) from 2022

Expenses

Up

$201,698

Up $44,859 (+29%) from 2022

Net Income

Up

$6,670

Up $2,895 (+77%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $112,400Liabilities 2011: $2,1092011Assets 2012: $101,843Liabilities 2012: $1,8022012Assets 2013: $97,197Liabilities 2013: $1,9312013Assets 2014: $92,518Liabilities 2014: $1,9212014Assets 2015: $81,193Liabilities 2015: $2,269Net Assets 2015: $78,9242015Assets 2016: $62,656Liabilities 2016: $1,917Net Assets 2016: $60,7392016Assets 2017: $73,615Liabilities 2017: $1,531Net Assets 2017: $72,0842017Assets 2018: $76,820Liabilities 2018: $1,731Net Assets 2018: $75,0892018Assets 2019: $79,622Liabilities 2019: $4,3132019Assets 2020: $121,837Liabilities 2020: $15,2982020Assets 2021: $223,854Liabilities 2021: $1,784Net Assets 2021: $222,0702021Assets 2022: $227,510Liabilities 2022: $1,665Net Assets 2022: $225,8452022Assets 2024: $198,952Liabilities 2024: $1,457Net Assets 2024: $197,4952024

Highlighted filing

2024

Assets$198,952
Liabilities$1,457
Net Assets$197,495

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $91,202Expenses 2011: $82,180Net Income 2011: $9,0222011Revenue 2012: $69,622Expenses 2012: $79,872Net Income 2012: -$10,2502012Revenue 2013: $79,926Expenses 2013: $84,701Net Income 2013: -$4,7752013Revenue 2014: $76,967Expenses 2014: $81,636Net Income 2014: -$4,6692014Revenue 2015: $88,308Expenses 2015: $99,981Net Income 2015: -$11,6732015Revenue 2016: $73,879Expenses 2016: $92,064Net Income 2016: -$18,1852016Revenue 2017: $95,898Expenses 2017: $84,552Net Income 2017: $11,3462017Revenue 2018: $107,003Expenses 2018: $103,998Net Income 2018: $3,0052018Revenue 2019: $78,415Expenses 2019: $78,195Net Income 2019: $2202019Revenue 2020: $133,261Expenses 2020: $102,033Net Income 2020: $31,2282020Revenue 2021: $230,720Expenses 2021: $115,189Net Income 2021: $115,5312021Revenue 2022: $160,614Expenses 2022: $156,839Net Income 2022: $3,7752022Revenue 2024: $208,368Expenses 2024: $201,698Net Income 2024: $6,6702024

Highlighted filing

2024

Revenue$208,368
Expenses$201,698
Net Income$6,670
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jul 31, 2024
Return Version
2023v6.0
Gross Receipts
$245,735
Mission and Program Overview

Mission

ADAPTIVE SPORTS PROGRAM

Our mission is to provide individuals with disabilities, and their families, the opportunity to enjoy outdoor sports with a special focus on snow sports. The Bart Center also gives scholarships to local school participants for different programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$132,107$135,334▲ $3,227
Cash and Non-Interest-Bearing Accounts$42,084$48,470▲ $6,386
Land, Buildings, and Equipment, Net$21,857$15,148▼ $6,709
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$196,048$198,952▲ $2,904
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,223$1,457▼ $3,766
Total Liabilities$5,223$1,457▼ $3,766
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,825$197,495▲ $6,670
Total Net Assets Fund Balance$190,825$197,495▲ $6,670
Total Liabilities and Net Assets / Fund Balance$196,048$198,952▲ $2,904

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,148$63,179$78,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robbin GibsonExecutive DirectorFT$77,500$77,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$111,255
Program Service Revenue
$51,046
Investment Income
$3,252
Other Revenue
$42,815
All Other Contributions
$111,255
Change in Net Assets
$6,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$141,157
Other Expenses$60,541
Total Fundraising Expense$3,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,125$19,375-$77,500
Comp Disqual Persons$52,670--$52,670
Insurance$12,274--$12,274
Payroll Taxes$9,352$1,635-$10,987
Information Technology$10,626--$10,626
Occupancy$8,781--$8,781
Conferences and Meetings-$8,274-$8,274
Depreciation Depletion$6,709--$6,709
Office Expenses-$2,509-$2,509
Fees for Services Accounting-$2,226-$2,226
All Other Expenses$1,365$277-$1,642
Other Expenses$903-$3,545$903
Advertising-$534-$534
Total Functional Expenses$163,323$34,830$3,545$201,698
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,039
Fundraising Direct Expenses$37,367
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$41,957$41,957$767$41,190
Wmhw$36,082$36,082$4,406$31,676
Total Events$78,039$78,039$37,367$40,672
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
No
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
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 11B

Organization's Executive Director and President reviewed Form 990 before it was filed

Form 990, Part VI, Section C, Line 19

Governing docs, policies and financial statements are availabe to public upon request.

Filing and Contact Details

Filer

Filer Name
Bart J Ruggiere Adaptive
EIN
20-1938178
Phone
8028286849
Address
PO Box 2232, Manchester Center, VT 05255

Signing Officer

Name
Robbin Gibson
Title
Executive Director
Signed
2024-07-31
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Vt
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
195

Preparer

Firm
Favor & Co
Address
PO Box 1586, Manchester Center, VT 05255
Preparer
Norman E Favor III
Phone
8023622691
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IRS990/OtherExpensesGrp/Desc2Memberships
IRS990/OtherExpensesGrp/Desc3Background Checks
IRS990/OtherExpensesGrp/FundraisingAmt03545
IRS990/OtherExpensesGrp/ProgramServicesAmt01548
IRS990/OtherExpensesGrp/ProgramServicesAmt1970
IRS990/OtherExpensesGrp/ProgramServicesAmt2903
IRS990/OtherExpensesGrp/TotalAmt03545
IRS990/OtherExpensesGrp/TotalAmt11548
IRS990/OtherExpensesGrp/TotalAmt2970
IRS990/OtherExpensesGrp/TotalAmt3903
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01635
IRS990/PayrollTaxesGrp/ProgramServicesAmt09352
IRS990/PayrollTaxesGrp/TotalAmt010987
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Lesson Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051046
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06670
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt051046
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132107
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0135334
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0111145
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt061855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0103542
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0173669
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt045591
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0495802
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03252
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02290
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01074
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0293
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0355
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt051156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt044744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt032391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt014501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt028543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0171335
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03252
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02290
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0293
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0355
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07264
IRS990ScheduleA/InvestmentIncomeCYPct00.01080
IRS990ScheduleA/InvestmentIncomePYPct00.00710
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90840
IRS990ScheduleA/PublicSupportPY509Pct00.89760
IRS990ScheduleA/PublicSupportTotal509Amt0612637
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt034500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt054500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt015000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt034500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt054500
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0162301
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0106599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0135933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188170
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt074134
IRS990ScheduleA/Total509Grp/TotalAmt0667137
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0165553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0108889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0137007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0188463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt074489
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0674401
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt015148
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063179
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078327
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015148
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037367
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WMHW
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt09092
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt036082
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt078039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt036082
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt078039
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt040672
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05173

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