Civic Intelligence

Green Mt Kids After School Program

990 • Fiscal year 2019 • EIN 26-3250028

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

PO Box 157Morrisville, VT 05661

(802) 888-0869

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

89th percentile

$38,265

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Revenue Growth

37th percentile

-7.5%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Assets

Down

$41,852

Down $43,918 (-51%) from 2017

Net Assets

Down

$41,337

Down $38,113 (-48%) from 2017

Liabilities

Down

$515

Down $5,805 (-92%) from 2017

Revenue

Down

$226,115

Down $38,115 (-14%) from 2017

Expenses

Down

$264,155

Down $10,299 (-3.8%) from 2017

Net Income

Down

-$38,040

Down $27,816 (-272%) from 2017

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2016: $90,748Liabilities 2016: $1,074Net Assets 2016: $89,6742016Assets 2017: $85,770Liabilities 2017: $6,320Net Assets 2017: $79,4502017Assets 2019: $41,852Liabilities 2019: $515Net Assets 2019: $41,3372019Assets 2020: $72,247Liabilities 2020: $28,821Net Assets 2020: $43,4262020Assets 2021: $67,727Liabilities 2021: $4,464Net Assets 2021: $63,2632021Assets 2022: $56,132Liabilities 2022: $5,961Net Assets 2022: $50,1712022Assets 2023: $56,271Liabilities 2023: $3,918Net Assets 2023: $52,3532023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2019

Assets$41,852
Liabilities$515
Net Assets$41,337

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $249,379Expenses 2016: $250,909Net Income 2016: -$1,5302016Revenue 2017: $264,230Expenses 2017: $274,454Net Income 2017: -$10,2242017Revenue 2019: $226,115Expenses 2019: $264,155Net Income 2019: -$38,0402019Revenue 2020: $236,129Expenses 2020: $234,040Net Income 2020: $2,0892020Revenue 2021: $286,470Expenses 2021: $264,450Net Income 2021: $22,0202021Revenue 2022: $234,785Expenses 2022: $247,876Net Income 2022: -$13,0912022Revenue 2023: $251,117Expenses 2023: $241,287Net Income 2023: $9,8302023Revenue 2024: $14,667Expenses 2024: $55,328Net Income 2024: -$40,6612024

Highlighted filing

2019

Revenue$226,115
Expenses$264,155
Net Income-$38,040
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$226,115
Mission and Program Overview

Mission

The green mountian kids after school program, inc. (gmk) is a non-profit collaborative that is organized exclusively for charitable and educational purposes. Green mountain kids provides preschool, after school, vacation camp, and summer adventure camps for kids ages 3-12 in lamoille county. Our goal is to offer a high level of child care within a fun, safe, and engaging environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$27,952$17,798▼ $10,154
Accounts Receivable$17,648$11,951▼ $5,697
Land, Buildings, and Equipment, Net$9,673$5,558▼ $4,115
Cash and Non-Interest-Bearing Accounts$23,649$5,245▼ $18,404
Prepaid Expenses and Deferred Charges$1,872--
Other Notes and Loans Receivable, Net-$1,300-
Total Assets$83,298$41,852▼ $41,446
Other Assets Total$2,504--
Liabilities
Accounts Payable and Accrued Expenses$3,921$515▼ $3,406
Total Liabilities$3,921$515▼ $3,406
Net Assets / Fund Balance
Unrestricted Net Assets$79,377$41,337▼ $38,040
Total Net Assets Fund Balance$79,377$41,337▼ $38,040
Total Liabilities and Net Assets / Fund Balance$83,298$41,852▼ $41,446

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,558$30,182$35,740
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin MoodieExecutive DiFT$38,265$38,265

Board Members and Trustees

NameTitle
Bobbi GillespiePresident
Danae HaneySecretary
Joanne LawtonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,346
Program Service Revenue
$213,697
Investment Income
$22
Other Revenue
$1,050
Change in Net Assets
$-38,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,347
Other Expenses$96,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,161--$116,161
Current Officers, Directors, Trustees, and Key Employees$8,892$26,677-$35,569
Occupancy$27,293--$27,293
Insurance$14,499$1,847-$16,346
Payroll Taxes$10,785$2,301-$13,086
All Other Expenses$9,163$133-$9,296
Fees for Services Accounting-$5,988-$5,988
Depreciation Depletion$4,115--$4,115
Other Expenses$3,610--$3,610
Other Employee Benefits$2,531--$2,531
Office Expenses$277$1,232-$1,509
Advertising$402--$402
Total Functional Expenses$225,977$38,178$0$264,155
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,050
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
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
Yes
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, Page 6, Part VI, Line 7A

A natural person may become a member of the corporation by completing the following: (1) paying the 25 registration fee and (2)completing all appropriate application forms to register their child in the green mountain kids after school program. Each member in good standing shall be entitled to one vote on each matter submitted to a vote of the members. At the annual meeting of the members the directors are elected and any transaction of such other business as may come before the meeting.

Form 990, Page 6, Part VI, Line 11B

Board of directors reveiws the 990 tax return before it is filed with the irs.

Form 990, Page 6, Part VI, Line 12C

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. The board of directors reviews and signs the conflict of interest policy on an annual basis.

Form 990, Page 6, Part VI, Line 15A

Board of directors approves the compensation package for the executive director and an annual employee review is performed.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Green Mt Kids After School Program
EIN
26-3250028
Phone
8028880869
Address
PO BOX 157, MORRISVILLE, VT 05661

Signing Officer

Name
Joanne Lawton
Title
Treasurer
Phone
8028880869
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Lawton
Formed
2008
Legal Domicile
Vt
Voting Board Members
3
Independent Board Members
3
Employees
14

Preparer

Firm
Marckres Norder and Company Inc
Address
PO BOX 732, MORRISVILLE, VT 05661
Preparer
Deborah L Verzilli CPA
Phone
8028887781
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The green mountian kids after school program, inc. (gmk) is a non-profit collaborative that is organized exclusively for charitable and educational purposes. Green mountain kids provides preschool, after school, vacation camp, and summer adventure camps for kids ages 3-12 in lamoille county. Our goal is to offer a high level of child care within a fun, safe, and engaging environment.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GREEN MOUNTIAN KIDS AFTER SCHOOL PROGRAM, INC. (GMK) IS A NON-PROFIT COLLABORATIVE THAT IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. GREEN MOUNTAIN KIDS PROVIDES PRESCHOOL, AFTER SCHOOL, VACATION CAMP, AND SUMMER ADVENTURE CAMPS FOR KIDS AGES 3-12 IN LAMOILLE COUNTY. OUR GOAL IS TO OFFER A HIGH LEVEL OF CHILD CARE WITHIN A FUN, SAFE, AND ENGAGING ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NATURAL PERSON MAY BECOME A MEMBER OF THE CORPORATION BY COMPLETING THE FOLLOWING: (1) PAYING THE 25 REGISTRATION FEE AND (2)COMPLETING ALL APPROPRIATE APPLICATION FORMS TO REGISTER THEIR CHILD IN THE GREEN MOUNTAIN KIDS AFTER SCHOOL PROGRAM. EACH MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. AT THE ANNUAL MEETING OF THE MEMBERS THE DIRECTORS ARE ELECTED AND ANY TRANSACTION OF SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS REVEIWS THE 990 TAX RETURN BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD OF DIRECTORS REVIEWS AND SIGNS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR AND AN ANNUAL EMPLOYEE REVIEW IS PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE LAWTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08028880869
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREEN MT KIDS AFTER SCHOOL PROGRAM
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.199.211.165
ReturnHeader/FilingSecurityInformation/IPDt02020-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:11:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030322133
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCKRES NORDER AND COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 732
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MORRISVILLE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005661
ReturnHeader/PreparerPersonGrp/PhoneNum08028887781
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L VERZILLI CPA
ReturnHeader/ReturnTs02020-05-14T08:11:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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