Civic Intelligence

Vlp Inc.

990 • Fiscal year 2017 • EIN 81-4176852

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 04, 2018

75 Pearl Street Suite 214Portland, ME 04101

(207) 523-8233

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.01x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

88th percentile

40%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$64,261

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$190,523

No earlier filing loaded for comparison.

Net Assets

$185,092

No earlier filing loaded for comparison.

Liabilities

$5,431

No earlier filing loaded for comparison.

Revenue

$446,067

No earlier filing loaded for comparison.

Expenses

$268,680

No earlier filing loaded for comparison.

Net Income

$177,387

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $190,523Liabilities 2017: $5,431Net Assets 2017: $185,0922017Assets 2018: $282,455Liabilities 2018: $8,164Net Assets 2018: $274,2912018Assets 2019: $314,780Liabilities 2019: $3,525Net Assets 2019: $311,2552019Assets 2020: $358,377Liabilities 2020: $3,175Net Assets 2020: $355,2022020Assets 2021: $493,825Liabilities 2021: $3,811Net Assets 2021: $490,0142021Assets 2022: $595,144Liabilities 2022: $58,969Net Assets 2022: $536,1752022Assets 2023: $608,996Liabilities 2023: $21,323Net Assets 2023: $587,6732023Assets 2024: $1,187,067Liabilities 2024: $18,330Net Assets 2024: $1,168,7372024

Highlighted filing

2017

Assets$190,523
Liabilities$5,431
Net Assets$185,092

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2017: $446,067Expenses 2017: $268,680Net Income 2017: $177,3872017Revenue 2018: $438,156Expenses 2018: $348,957Net Income 2018: $89,1992018Revenue 2019: $447,811Expenses 2019: $410,847Net Income 2019: $36,9642019Revenue 2020: $462,987Expenses 2020: $419,040Net Income 2020: $43,9472020Revenue 2021: $578,275Expenses 2021: $443,463Net Income 2021: $134,8122021Revenue 2022: $535,921Expenses 2022: $485,078Net Income 2022: $50,8432022Revenue 2023: $621,655Expenses 2023: $575,697Net Income 2023: $45,9582023Revenue 2024: $1,221,821Expenses 2024: $688,981Net Income 2024: $532,8402024

Highlighted filing

2017

Revenue$446,067
Expenses$268,680
Net Income$177,387
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 4, 2018
Return Version
2017v2.2
Gross Receipts
$446,067
Mission and Program Overview

Mission

The Maine Volunteer Lawyers Project is a legal aid organization that provides free legal information, assistance, and representation to Mainers with low incomes facing civil legal issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,073$156,008▲ $148,935
Land, Buildings, and Equipment, Net$1,227$18,351▲ $17,124
Prepaid Expenses and Deferred Charges-$10,039-
Accounts Receivable-$6,125-
Total Assets$8,300$190,523▲ $182,223
Liabilities
Accounts Payable and Accrued Expenses$595$5,431▲ $4,836
Total Liabilities$595$5,431▲ $4,836
Net Assets / Fund Balance
Unrestricted Net Assets$7,705$177,092▲ $169,387
Temporarily Rstr Net Assets-$8,000-
Total Net Assets Fund Balance$7,705$185,092▲ $177,387
Total Liabilities and Net Assets / Fund Balance$8,300$190,523▲ $182,223

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,351$2,943$21,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Juliet Holmes-SmithDirectorFT$64,261$64,261

Board Members and Trustees

NameTitle
David ShermanBoard President
David SoleyBoard Member
Ezra WilleyBoard Member
Toby JandreauBoard Member
Christian LewisSecretary
Kim PittmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$446,067
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$446,067
Change in Net Assets
$177,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,898
Other Expenses$87,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,658--$93,658
Current Officers, Directors, Trustees, and Key Employees$25,704$38,557-$64,261
Occupancy$27,646$11,848-$39,494
Fees for Services Other-$19,567-$19,567
Payroll Taxes$10,166$1,794-$11,960
Other Employee Benefits$9,394$1,044-$10,438
Travel$5,936$1,484-$7,420
Fees for Services Accounting-$4,270-$4,270
Office Expenses$2,050$2,050-$4,100
Depreciation Depletion$2,060$883-$2,943
All Other Expenses$453$846-$1,299
Other Expenses$1,596$965-$965
Pension Plan Contributions$523$58-$581
Total Functional Expenses$185,314$83,366$0$268,680
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 11B

A draft of the form 990 is reviewed by the Finance Committee before finalizing. Once finalized, a copy is provided to all board members.

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

Board members are required to disclose any potential conflicts of interest. Resoluton of conflicts will be decided at board meetings and noted in meeting minutes.

Form 990, Part VI, Section B, line 15

The Organization is relatively new and still working at outlining policies in regard to Board review of its Director and related compensation. The same is true for its three employees.

Form 990, Part VI, Section C, line 19

The Organization makes applicable documents available upon request.

Filing and Contact Details

Filer

Filer Name
VLP Inc
EIN
81-4176852
Phone
2075238233
Address
75 Pearl Street Suite 214, Portland, ME 04101
Doing Business As
Maine Volunteer Lawyers Project

Signing Officer

Name
Juliet Holmes-Smith
Title
Director
Phone
2075238233
Signed
2018-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juliet Holmes-Smith
Formed
2016
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
380

Preparer

Firm
Purdy Powers & Company
Address
130 Middle Street, Portland, ME 04101
Preparer
Richard E Emerson Jr CPA CVA
Phone
2077753496
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Finance Committee is responsible for oversight of the Organization's independent accountant. This process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

Management of the Organization believes it has no material uncertain tax positions and, accordingly it will not recognize any liability for unrecognized tax benefits.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the form 990 is reviewed by the Finance Committee before finalizing. Once finalized, a copy is provided to all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to disclose any potential conflicts of interest. Resoluton of conflicts will be decided at board meetings and noted in meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization is relatively new and still working at outlining policies in regard to Board review of its Director and related compensation. The same is true for its three employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes applicable documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Finance Committee is responsible for oversight of the Organization's independent accountant. This process has not changed from prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
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IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004101
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.vlp.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Juliet Holmes-Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02075238233
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VLP Inc
ReturnHeader/Filer/BusinessNameControlTxt0VLPI
ReturnHeader/Filer/EIN0814176852
ReturnHeader/Filer/PhoneNum02075238233
ReturnHeader/Filer/USAddress/AddressLine1Txt075 Pearl Street Suite 214
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId030184A44E0EDCB7CBB05BDDB59D61191AB94E53B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId030184A44E0EDCB7CBB05BDDB59D61191AB94E53B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.39.189.18
ReturnHeader/FilingSecurityInformation/IPDt02018-04-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:05:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010463013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Purdy Powers & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 Middle Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004101
ReturnHeader/PreparerPersonGrp/PhoneNum02077753496
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard E Emerson Jr CPA CVA
ReturnHeader/ReturnTs02018-05-14T09:27:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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