Civic Intelligence

Vscpa Educational Foundation

990 • Fiscal year 2016 • EIN 22-2482874

May 01, 2015 to Apr 30, 2016 • Filed on Nov 29, 2016

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

92nd percentile

0.71x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

100th percentile

26.09x

Higher debt load relative to revenue than 100% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

96th percentile

73%

Higher net margin than 96% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$100,049

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 3506.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

82nd percentile

43%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-98%

Faster revenue growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$104,693

Up $31,269 (+43%) from 2015

Net Assets

Up

$30,253

Up $2,094 (+7.4%) from 2015

Liabilities

Up

$74,440

Up $29,175 (+64%) from 2015

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin96th percentile

Revenue

Down

$2,853

Down $139,649 (-98%) from 2015

Expenses

Down

$759

Down $140,354 (-99%) from 2015

Net Income

Up

$2,094

Up $705 (+51%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2016

Assets$104,693
Liabilities$74,440
Net Assets$30,253
Open 2016 Filing

Operations Trend

Revenue Growth2nd 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

2016

Revenue$2,853
Expenses$759
Net Income$2,094
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Nov 29, 2016
Return Version
2015v2.1
Gross Receipts
$2,853
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$59,083$98,664▲ $39,581
Cash and Non-Interest-Bearing Accounts$14,341$5,969▼ $8,372
Other Notes and Loans Receivable, Net-$60-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$73,424$104,693▲ $31,269
Liabilities
Other Liabilities$44,805$74,440▲ $29,635
Accounts Payable and Accrued Expenses$460--
Total Liabilities$45,265$74,440▲ $29,175
Net Assets / Fund Balance
Temporarily Rstr Net Assets$19,981$22,731▲ $2,750
Unrestricted Net Assets$8,178$7,522▼ $656
Total Net Assets Fund Balance$28,159$30,253▲ $2,094
Total Liabilities and Net Assets / Fund Balance$73,424$104,693▲ $31,269

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$5,000$5,000
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Deborah L RileyExecutive Director/CEO$100,049$100,049

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,750
Program Service Revenue
$0
Investment Income
$62
Other Revenue
$41
All Other Contributions
$2,750
Change in Net Assets
$2,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$759
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
Fees for Services Accounting-$696-$696
Fees for Services Other-$63-$63
Total Functional Expenses$0$759$0$759
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
Due to Vtcpa$73,960
Deferred Revenue Contribution$480
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
2016-11-29
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 III, line 2

“To provide scholarship assistance to future and/or current cpas.”

Form 990, Part III, line 3

“The organization has shifted providing continuing education courses for cpas to its' related organization, vermont society of certified public accountants. The new service of providing scholarship assistance is not a change to the exempt purpose or bylaws of the organization.”

Form 990, Part IX, line 11G

“BANK FEES: Program service expenses 0. Management and general expenses 63. Fundraising expenses 0. Total expenses 63.”

Raw XML AppendixShowing 400 of 413 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.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0156811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0200369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0202253
IRS990ScheduleA/Total509Grp/TotalAmt0704607
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0142502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0156908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0200553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0202474
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0705290
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt173960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Revenue Contribution
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO VTCPA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt074440
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SCHOLARSHIP ASSISTANCE TO FUTURE AND/OR CURRENT CPAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS SHIFTED PROVIDING CONTINUING EDUCATION COURSES FOR CPAS TO ITS' RELATED ORGANIZATION, VERMONT SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS. THE NEW SERVICE OF PROVIDING SCHOLARSHIP ASSISTANCE IS NOT A CHANGE TO THE EXEMPT PURPOSE OR BYLAWS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is reviewed and approved by the Executive Committee of the Board of Directors prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All 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/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK FEES: Program service expenses 0. Management and general expenses 63. Fundraising expenses 0. Total expenses 63.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
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/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt019981
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt022731
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt073424
IRS990/TotalAssetsEOYAmt0104693
IRS990/TotalAssetsGrp/BOYAmt073424
IRS990/TotalAssetsGrp/EOYAmt0104693
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02750
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0759
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0759
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045265
IRS990/TotalLiabilitiesEOYAmt074440
IRS990/TotalLiabilitiesGrp/BOYAmt045265
IRS990/TotalLiabilitiesGrp/EOYAmt074440
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028159
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030253
IRS990/TotalOtherCompensationAmt04066
IRS990/TotalProgramServiceExpensesAmt0759
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02853
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104693
IRS990/TotReportableCompRltdOrgAmt095983
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08178
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07522
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08022294939
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VSCPA EDUCATIONAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0VSCP
ReturnHeader/Filer/EIN0222482874
ReturnHeader/Filer/PhoneNum08022294939
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 State Street No 500
ReturnHeader/Filer/USAddress/CityNm0Montpelier
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005602

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,693
Liabilities
$74,440
Net assets
$30,253
Revenue
$2,853
Expenses
$759
Net income
$2,094
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