Civic Intelligence

North Branch School Inc

990 • Fiscal year 2016 • EIN 32-0013815

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 04, 2016

PO Box 209Ripton, VT 05766

(802) 388-3269

Siviq Scores

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

Liabilities / Assets

76th percentile

0.29x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.76x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

22nd percentile

-9.8%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$63,236

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

25th percentile

-4.9%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

2.0%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$735,305

Down $38,021 (-4.9%) from 2015

Net Assets

Down

$523,311

Down $27,447 (-5.0%) from 2015

Liabilities

Down

$211,994

Down $10,574 (-4.8%) from 2015

Revenue

Up

$280,308

Up $5,487 (+2.0%) from 2015

Expenses

Up

$307,757

Up $32,175 (+12%) from 2015

Net Income

Down

-$27,449

Down $26,688 (-3507%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $861,796Liabilities 2011: $254,899Net Assets 2011: $606,8972011Assets 2012: $822,719Liabilities 2012: $248,398Net Assets 2012: $574,3212012Assets 2013: $805,715Liabilities 2013: $240,997Net Assets 2013: $564,7182013Assets 2014: $782,228Liabilities 2014: $230,709Net Assets 2014: $551,5192014Assets 2015: $773,326Liabilities 2015: $222,568Net Assets 2015: $550,7582015Assets 2016: $735,305Liabilities 2016: $211,994Net Assets 2016: $523,3112016Assets 2017: $718,196Liabilities 2017: $201,136Net Assets 2017: $517,0602017Assets 2018: $702,548Liabilities 2018: $188,461Net Assets 2018: $514,0872018Assets 2019: $689,016Liabilities 2019: $179,341Net Assets 2019: $509,6752019Assets 2020: $678,558Liabilities 2020: $4,477Net Assets 2020: $674,0812020Assets 2021: $669,967Liabilities 2021: $2,803Net Assets 2021: $667,1642021Assets 2022: $690,066Liabilities 2022: $8,820Net Assets 2022: $681,2462022

Highlighted filing

2016

Assets$735,305
Liabilities$211,994
Net Assets$523,311

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $229,5792011Expenses 2012: $268,2412012Expenses 2013: $260,0462013Revenue 2014: $251,434Expenses 2014: $264,633Net Income 2014: -$13,1992014Revenue 2015: $274,821Expenses 2015: $275,582Net Income 2015: -$7612015Revenue 2016: $280,308Expenses 2016: $307,757Net Income 2016: -$27,4492016Revenue 2017: $283,800Expenses 2017: $290,051Net Income 2017: -$6,2512017Revenue 2018: $302,709Expenses 2018: $305,681Net Income 2018: -$2,9722018Revenue 2019: $321,037Expenses 2019: $325,452Net Income 2019: -$4,4152019Revenue 2020: $326,224Expenses 2020: $330,377Net Income 2020: -$4,1532020Revenue 2021: $313,975Expenses 2021: $329,887Net Income 2021: -$15,9122021Revenue 2022: $409,866Expenses 2022: $402,970Net Income 2022: $6,8962022

Highlighted filing

2016

Revenue$280,308
Expenses$307,757
Net Income-$27,449
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 4, 2016
Return Version
2015v2.1
Gross Receipts
$294,395
Mission and Program Overview

Mission

Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$722,414$701,018▼ $21,396
Rtn Earn Endowment Incm Other Fnds$550,758$523,311▼ $27,447
Cash and Non-Interest-Bearing Accounts$50,912$34,287▼ $16,625
Total Assets$773,326$735,305▼ $38,021
Liabilities
Mortgage Notes Payable Secured by Investment Property$216,107$205,687▼ $10,420
Accounts Payable and Accrued Expenses$6,460$6,307▼ $153
Other Liabilities$1--
Total Liabilities$222,568$211,994▼ $10,574
Net Assets / Fund Balance
Total Net Assets Fund Balance$550,758$523,311▼ $27,447
Total Liabilities and Net Assets / Fund Balance$773,326$735,305▼ $38,021

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$627,255$192,752$820,007
Land$73,183-$73,183
Equipment$580$19,788$20,368
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ralph T Birdsey JrHeadmasterFT$63,236$63,236
Donna RutherfordBoard TreasurerPT$45,443$45,443
Maria D AllenBoard ChairPT$15,974$15,974

Board Members and Trustees

NameTitle
Bruce CattonBoard Member
Francisco DrexelBoard Member
Kim CallahanBoard Member
Mike HusseyBoard Member
Michael SeligmannBoard Secretary
Cindy SeligmannBoard VP
Revenue and Support

Revenue Composition

Contributions and Grants
$45,290
Program Service Revenue
$184,695
Investment Income
$2,592
Other Revenue
$47,731
All Other Contributions
$45,290
Change in Net Assets
$-27,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,935
Other Expenses$90,822
Total Fundraising Expense$17,738
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$63,236$45,443$15,974$124,653
Other Salaries and Wages$77,708$0$0$77,708
All Other Expenses$30,652$0$0$30,652
Depreciation Depletion$21,396$0$0$21,396
Interest$16,731$0$0$16,731
Payroll Taxes$10,023$3,429$1,122$14,574
Insurance$11,105$0$0$11,105
Occupancy$4,746$0$0$4,746
Fees for Services Accounting$1,969$0$0$1,969
Office Expenses$483$0$240$723
Other Expenses$0$0$402$402
Total Functional Expenses$241,147$48,872$17,738$307,757
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,818
Fundraising Direct Expenses$14,087
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hockey Tournament$21,658$21,658$7,731$13,927
Dance$14,352$14,352$3,166$11,186
Total Events$47,981$47,981$10,931$37,050
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

Filer Name
North Branch School Inc
EIN
32-0013815
Phone
8023883269
Address
PO Box 209, Ripton, VT 05766

Signing Officer

Name
Donna Rutherford
Title
Treasurer
Phone
8023883269
Signed
2016-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Rutherford
Formed
2001
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
6
Employees
6
Volunteers
30

Preparer

Firm
Fraga and Lilja
Address
2 CROSS ST, MIDDLEBURY, VT 05753-1404
Preparer
Susan B Lilja
Phone
8023889863
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Family members are directors on the board, all in unpaid positions

Pt VI, Line 11B

Reviewed by budget subcomittee

Pt XI

Rounding

Form 990EZ, Part II, Line 24

Rounding

Form 990EZ, Part II, Line 26

rounding

Form 990, Part IX, Line 24E

Copy/Printing 2092. 2092. 0. 0.

Form 990, Part IX, Line 24E

Dues & Subscriptions 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Reimburse from AG Edward 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Postage 1238. 1238. 0. 0.

Form 990, Part IX, Line 24E

Program Supplies 8062. 8062. 0. 0.

Form 990, Part IX, Line 24E

ROUNDING 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Maintenance 15068. 15068. 0. 0.

Form 990, Part IX, Line 24E

Supplies 1950. 1950. 0. 0.

Form 990, Part IX, Line 24E

Telephone 810. 810. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 543. 543. 0. 0.

Form 990, Part IX, Line 24E

Payroll Fees 14. 14. 0. 0.

Form 990, Part IX, Line 24E

Penalties 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Building Improvements 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Bank Fees 875. 875. 0. 0.

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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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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0550758
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0523311
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
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/BuildingsGrp/BookValueAmt0627255
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0192752
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0820007
IRS990ScheduleD/EquipmentGrp/BookValueAmt0580
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019788
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020368
IRS990ScheduleD/LandGrp/BookValueAmt073183
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt073183
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0701018
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER & PUBLICATIONS NEWSPAPERS AND PUBLICATIONS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010931
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dance
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Hockey Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014352
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt021658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011971
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014352
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt021658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011971
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047981
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037050
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt034
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010931
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03166
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07731
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family members are directors on the board, all in unpaid positions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed by budget subcomittee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Copy/Printing 2092. 2092. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues & Subscriptions 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Reimburse from AG Edward 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage 1238. 1238. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Program Supplies 8062. 8062. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ROUNDING 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Maintenance 15068. 15068. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Supplies 1950. 1950. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Telephone 810. 810. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Miscellaneous 543. 543. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll Fees 14. 14. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Penalties 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Building Improvements 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Bank Fees 875. 875. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0773326
IRS990/TotalAssetsEOYAmt0735305
IRS990/TotalAssetsGrp/BOYAmt0773326
IRS990/TotalAssetsGrp/EOYAmt0735305
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt045290
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017738
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048872
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241147
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307757
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0222568

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$0.09$6.81$4.10$4.03$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$0.03$6.67$3.14$3.30$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.79$0.04$6.74$3.26$3.30$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$1.79$5.10$3.21$3.25$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.03$1.88$5.14$3.03$3.06$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.18$2.01$5.17$2.84$2.90$0.06
2016Detailed filing. Detailed filing data is available for this year.$7.35$2.12$5.23$2.80$3.08$0.27
2015Detailed filing. Detailed filing data is available for this year.$7.73$2.23$5.51$2.75$2.76$0.01
2014Detailed filing. Detailed filing data is available for this year.$7.82$2.31$5.52$2.51$2.65$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$2.41$5.65$2.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.23$2.48$5.74$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$2.55$6.07$2.30