Civic Intelligence

Vscpa Educational Foundation

990 • Fiscal year 2015 • EIN 22-2482874

May 01, 2014 to Apr 30, 2015 • Filed on Dec 01, 2015

Organization ProfileWWW.VTCPA.ORG
100 State Street No 500Montpelier, VT 05602

(802) 229-4939

Siviq Scores

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

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$96,903

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 68.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-9.2%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$73,424

Up $9,102 (+14%) from 2014

Net Assets

Up

$28,159

Up $1,389 (+5.2%) from 2014

Liabilities

Up

$45,265

Up $7,713 (+21%) from 2014

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin44th percentile

Revenue

Down

$142,502

Down $14,406 (-9.2%) from 2014

Expenses

Down

$141,113

Down $14,457 (-9.3%) from 2014

Net Income

Up

$1,389

Up $51 (+3.8%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$150K$100K$50K$0Assets 2011: $114,137Liabilities 2011: $83,551Net Assets 2011: $30,5862011Assets 2012: $86,209Liabilities 2012: $45,050Net Assets 2012: $41,1592012Assets 2013: $85,998Liabilities 2013: $60,566Net Assets 2013: $25,4322013Assets 2014: $64,322Liabilities 2014: $37,552Net Assets 2014: $26,7702014Assets 2015: $73,424Liabilities 2015: $45,265Net Assets 2015: $28,1592015Assets 2016: $104,693Liabilities 2016: $74,440Net Assets 2016: $30,2532016Assets 2017: $30,181Liabilities 2017: $450Net Assets 2017: $29,7312017Assets 2018: $29,386Liabilities 2018: $480Net Assets 2018: $28,9062018Assets 2019: $30,003Liabilities 2019: $3,470Net Assets 2019: $26,5332019Assets 2020: $26,034Liabilities 2020: $0Net Assets 2020: $26,0342020Assets 2021: $25,476Liabilities 2021: $30Net Assets 2021: $25,4462021Assets 2022: $26,038Liabilities 2022: $1,000Net Assets 2022: $25,0382022Assets 2023: $27,882Liabilities 2023: $0Net Assets 2023: $27,8822023Assets 2024: $28,878Liabilities 2024: $0Net Assets 2024: $28,8782024

Highlighted filing

2015

Assets$73,424
Liabilities$45,265
Net Assets$28,159
Open 2015 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $223,7072011Expenses 2012: $191,9012012Expenses 2013: $216,2802013Revenue 2014: $156,908Expenses 2014: $155,570Net Income 2014: $1,3382014Revenue 2015: $142,502Expenses 2015: $141,113Net Income 2015: $1,3892015Revenue 2016: $2,853Expenses 2016: $759Net Income 2016: $2,0942016Revenue 2017: $1,187Expenses 2017: $1,709Net Income 2017: -$5222017Revenue 2018: $904Expenses 2018: $1,729Net Income 2018: -$8252018Revenue 2019: $1,091Expenses 2019: $3,464Net Income 2019: -$2,3732019Revenue 2020: $966Expenses 2020: $1,465Net Income 2020: -$4992020Revenue 2021: $901Expenses 2021: $1,489Net Income 2021: -$5882021Revenue 2022: $1,088Expenses 2022: $1,496Net Income 2022: -$4082022Revenue 2023: $3,338Expenses 2023: $494Net Income 2023: $2,8442023Revenue 2024: $996Expenses 2024: $0Net Income 2024: $9962024

Highlighted filing

2015

Revenue$142,502
Expenses$141,113
Net Income$1,389
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Dec 1, 2015
Return Version
2014v5.0
Gross Receipts
$142,502
Mission and Program Overview

Mission

The mission of the vscpa educational foundation is to encourage and assist individuals in their pursuit of becoming cpas.

The vscpa educational foundation makes continuing education courses available to cpas by providing seminars and self-study programs for which the participants pay fees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$36,514$59,083▲ $22,569
Cash and Non-Interest-Bearing Accounts$27,808$14,341▼ $13,467
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$64,322$73,424▲ $9,102
Liabilities
Other Liabilities$37,295$44,805▲ $7,510
Accounts Payable and Accrued Expenses$257$460▲ $203
Total Liabilities$37,552$45,265▲ $7,713
Net Assets / Fund Balance
Temporarily Rstr Net Assets$18,406$19,981▲ $1,575
Unrestricted Net Assets$8,364$8,178▼ $186
Total Net Assets Fund Balance$26,770$28,159▲ $1,389
Total Liabilities and Net Assets / Fund Balance$64,322$73,424▲ $9,102

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$7,040$7,040
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Deborah L RileyExecutive Director/CEO$96,903$96,903

Board Members and Trustees

NameTitle
Kevin S Markowski CPAChair
James B Reynolds CPATreasurer/chair Elect
Frank Cody CPADirector
Jerald Bowin CPADirector
Justina Mcconnell CPADirector
Steve Julian CPADirector
Steven M Doyon CPADirector
Karen Sheedy CPASecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,575
Program Service Revenue
$140,849
Investment Income
$78
Other Revenue
$0
All Other Contributions
$1,575
Change in Net Assets
$1,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$2,000--$2,000
Fees for Services Accounting-$693-$693
Insurance$126$336-$462
Other Expenses$8,404$241-$241
All Other Expenses$107--$107
Total Functional Expenses$93,843$47,270$0$141,113
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$44,805
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 11

“The 990 is reviewed and approved by the executive committee of the board of directors prior to submission.”

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

“All board members and officers, annually, shall sign acknowledgments that they have received a copy of, understand, and will comply with this policy. If there is a disagreement or uncertainty as to whether or not a conflict of interest exists, formal determination will be made by the board of directors of the organization.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Vscpa Educational Foundation
EIN
22-2482874
Phone
8022294939
Address
100 STATE STREET NO 500, MONTPELIER, VT 05602
Doing Business As
Vtcpa

Signing Officer

Name
Deborah Riley
Title
Executive Director/CEO
Phone
8022294939
Signed
2015-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Riley
Formed
1983
Legal Domicile
Vt
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Sullivan Powers & Company
Address
77 BARRE ST PO BOX 947, MONTPELIER, VT 05601
Preparer
Wendy C Gilwee CPA
Phone
8022232352
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Postage and shipping: program service expenses 67. Management and general expenses 0. Fundraising expenses 0. Total expenses 67. Dues and subscriptions: program service expenses 40. Management and general expenses 0. Fundraising expenses 0. Total expenses 40.”

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

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0791
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00140
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct00.99860
IRS990ScheduleA/PublicSupportTotal509Amt0917954
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0142424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0156811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0200369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202253
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0216097
IRS990ScheduleA/Total509Grp/TotalAmt0917954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0142502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0156908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0200553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0202474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0216308
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0918745
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07040
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt044805
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND OFFICERS, ANNUALLY, SHALL SIGN ACKNOWLEDGMENTS THAT THEY HAVE RECEIVED A COPY OF, UNDERSTAND, AND WILL COMPLY WITH THIS POLICY. IF THERE IS A DISAGREEMENT OR UNCERTAINTY AS TO WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, FORMAL DETERMINATION WILL BE MADE BY THE BOARD OF DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 67. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 40. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0VERMONT SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0VERMONT SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237384215
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE, PROTECT, AND REPRESENT THE INTEREST OF ITS MEMBERS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 STATE ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONTPELIER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd005602
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt018406
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt019981
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt064322
IRS990/TotalAssetsEOYAmt073424
IRS990/TotalAssetsGrp/BOYAmt064322
IRS990/TotalAssetsGrp/EOYAmt073424
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01575
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047270
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093843
IRS990/TotalFunctionalExpensesGrp/TotalAmt0141113
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037552
IRS990/TotalLiabilitiesEOYAmt045265
IRS990/TotalLiabilitiesGrp/BOYAmt037552
IRS990/TotalLiabilitiesGrp/EOYAmt045265
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026770
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028159
IRS990/TotalOtherCompensationAmt03736
IRS990/TotalProgramServiceExpensesAmt093843
IRS990/TotalProgramServiceRevenueAmt0140849
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt078
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0140849
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0142502
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt064322
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073424
IRS990/TotReportableCompRltdOrgAmt093167
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08364
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08178
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 STATE ST
IRS990/USAddress/CityNm0MONTPELIER
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005602
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.VTCPA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08022294939
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VSCPA EDUCATIONAL FOUNDATION

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,424
Liabilities
$45,265
Net assets
$28,159
Revenue
$142,502
Expenses
$141,113
Net income
$1,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.01$0.00$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.03$0.00$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.01$0.25$0.01$0.01$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$0.01$0.01$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.01$0.01$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$0.01$0.03$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.01$0.02$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.01$0.02$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.74$0.30$0.03$0.01$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.45$0.28$1.43$1.41$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.38$0.27$1.57$1.56$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.61$0.25$2.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.45$0.41$1.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.84$0.31$2.24