VERMONT LAW SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAW SCHOOL INC (EIN 23-7251952)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-12
- IRS object ID
- 202521329349305907
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-12T15:23:18-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 Congress St | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237251952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8028311000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Daniel Bromberg | PersonNm |
| Person Title | Dean of Graduate School | PersonTitleTxt |
| Phone | 8028311000 | PhoneNum |
| Signature | 2025-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph R Byrne | PreparerPersonNm |
| PTIN | P01289281 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2025-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law and Graduate School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Daniel Bromberg | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $56,271,972 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.vermontlaw.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | Developing a generation of leaders to use the power of law to make a difference. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 396 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,461,999 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,117,721 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,505,065 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,897,511 | CYProgramServiceRevenueAmt |
| PY Investment Income | $373,822 | PYInvestmentIncomeAmt |
| CY Investment Income | $690,805 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $37,340,886 | PYTotalRevenueAmt |
| CY Total Revenue | $41,706,037 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,711,438 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $14,883,183 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,459,965 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,133,120 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $979,868 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,089,668 | PYOtherExpensesAmt |
| CY Other Expenses | $10,720,432 | CYOtherExpensesAmt |
| PY Total Expenses | $42,261,071 | PYTotalExpensesAmt |
| CY Total Expenses | $45,736,735 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,920,185 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,030,698 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $52,501,463 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,119,314 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,262,318 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,422,489 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,239,145 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,696,825 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We are committed to developing a generation of leaders who use the power of the law to make a difference in our communities and the world. Vermont Law and Graduate School's mission statement is: "To educate students in a diverse community that fosters personal growth and that enables them to attain outstanding professional skills and high ethical values with which to serve as lawyers and environmental and other professionals in an increasingly technological and interdependent global society." Our motto is "law for the community and the world." | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $36,941,074 | ExpenseAmt |
| Grant | $14,883,183 | GrantAmt |
| Revenue | $31,897,511 | RevenueAmt |
| Desc | Vermont Law and Graduate School provides the best legal and environmental education, with an emphasis on public service. The Environmental Law Center at VLGS houses the largest graduate environmental law program in the country, offering Master's and LLM programs on campus, online, and in hybrid formats, and is consistently ranked among the nation's best by U.S. News and World Report. Vermont Law and Graduate School has the premier program in Restorative Justice and houses the National Center on Restorative Justice. The school offers experiential opportunities through its Environmental Advocacy Clinic, South Royalton Legal Clinic, Food and Agriculture Clinic, Center for Agriculture and Food Systems, Energy Clinic, Institute for Energy and the Environment, Environmental Tax Policy Institute, U.S.-Asia Partnerships for Environmental Law, Semester-in-Practice, and JD and Master's Externship Programs. In Fall of 2023, 635 full and part-time (both residential and online) students were enrolled in JD and other advanced degree programs. Vermont Law and Graduate School awarded 278 JD, Master's and LLM degrees in 2023. | Desc |
| Total Program Service Expenses | $36,941,074 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1081 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 396 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Daniel Bromberg | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8028311000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Glenn Berger | ||||||||
| Chair | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Constance Neary | ||||||||
| Vice-Chair | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott Cullen | ||||||||
| Treasurer | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jessica Olson | ||||||||
| Secretary | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Stephen Ball Jr | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kendra Brown | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Caryn Clayman | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Phoebe Cykosky | ||||||||
| Student Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Amy Davenport | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Charles E DiLeva | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Holly Groschner | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Marion McCollom Hampton | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Johnson | ||||||||
| Alumni Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| J Patrick Kennedy | ||||||||
| Alumni Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JB Kittredge | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Susan Lacoste | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Elizabeth Miller | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ian Montone | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jacob Perkinson | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jill Pfenning | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Nicole Renna | ||||||||
| Student Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Sciarrotta | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| John Westerman | ||||||||
| Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Sheppard Guryan | ||||||||
| Past Secretary | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brian Dunkiel | ||||||||
| Past Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jessica Dunning | ||||||||
| Past Student Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Octavius Henderson | ||||||||
| Past Student Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Catherine MacKenzie | ||||||||
| Past Trustee | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rodney Smolla | ||||||||
| President | 40.00 | 0.00 | Yes (X) | Yes (X) | $293,209 | $0 | $61,732 | |
| Nathaniel Hilber | ||||||||
| Vice President Finance/CFO | 40.00 | 0.00 | Yes (X) | $22,225 | $0 | $7,422 | ||
| Lorraine Atwood | ||||||||
| Past Vice President Finance | 40.00 | 0.00 | Yes (X) | $126,074 | $0 | $35,057 | ||
| Mary-Beth McCormack | ||||||||
| Law School Dean | 40.00 | 0.00 | $196,997 | $0 | $21,427 | Yes (X) | ||
| Laurie Beyranevand | ||||||||
| Director, CAFS, Professor of Law | 40.00 | 0.00 | $163,099 | $0 | $38,431 | Yes (X) | ||
| Gregory Allen Johnson | ||||||||
| Professor of Law | 40.00 | 0.00 | $157,557 | $0 | $20,060 | Yes (X) | ||
| Jennifer K Rushlow | ||||||||
| Dean, School for Environment | 40.00 | 0.00 | $172,004 | $0 | $47,870 | Yes (X) | ||
| Robert Sommo | ||||||||
| Past VP, Enrollment and Marketing | 40.00 | 0.00 | $314,188 | $0 | $28,895 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,445,353 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $260,894 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 32 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Spotless & Tidy Cleaners LLC | |||||
| 15B Harlow Hill Road | Randolph | VT | 05060 | Cleaning Services | $222,480 |
| Synchopatico LLC | |||||
| 50 West 96th St 16B | New York | NY | 10025 | Marketing Services | $179,600 |
| Tunbridge Solar LLC | |||||
| 156 Clarksville Rd | So Royalton | VT | 05068 | Solar Services | $153,944 |
| Junas Ravlin LLC | |||||
| PO Box 1053 | Shelburne | VT | 05482 | Media Relations | $151,865 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,261,437 | GovernmentGrantsAmt |
| All Other Contributions | $3,856,284 | AllOtherContributionsAmt |
| Noncash Contributions | $134,178 | NoncashContributionsAmt |
| Total Contributions | $9,117,721 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611600 | $31,235,991 | $31,235,991 |
| Miscellaneous Revenue | 900099 | $549,695 | $549,695 |
| Auxiliary Enterprises | 900099 | $111,825 | $111,825 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,897,511 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $613,536 | TotalRevenueColumnAmt |
| Exclusion | $613,536 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,643,204 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,565,935 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $77,269 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,269 | TotalRevenueColumnAmt |
| Exclusion | $77,269 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,706,037 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,897,511 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $690,805 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,052,033 | TotalAmt |
| Program Services | $1,052,033 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,722,586 | TotalAmt |
| Program Services | $13,722,586 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,564 | TotalAmt |
| Program Services | $108,564 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $545,719 | TotalAmt |
| Management And General | $545,719 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,470,231 | TotalAmt |
| Program Services | $12,317,892 | ProgramServicesAmt |
| Management And General | $2,625,026 | ManagementAndGeneralAmt |
| Fundraising | $527,313 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,352 | TotalAmt |
| Program Services | $426,382 | ProgramServicesAmt |
| Management And General | $89,110 | ManagementAndGeneralAmt |
| Fundraising | $20,860 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,426,801 | TotalAmt |
| Program Services | $1,811,844 | ProgramServicesAmt |
| Management And General | $504,000 | ManagementAndGeneralAmt |
| Fundraising | $110,957 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,154,017 | TotalAmt |
| Program Services | $893,369 | ProgramServicesAmt |
| Management And General | $222,404 | ManagementAndGeneralAmt |
| Fundraising | $38,244 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,051 | TotalAmt |
| Management And General | $48,051 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,677 | TotalAmt |
| Management And General | $40,677 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,605 | TotalAmt |
| Management And General | $67,605 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,216 | TotalAmt |
| Management And General | $81,216 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,190,271 | TotalAmt |
| Program Services | $1,524,715 | ProgramServicesAmt |
| Management And General | $650,902 | ManagementAndGeneralAmt |
| Fundraising | $14,654 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960,079 | TotalAmt |
| Program Services | $147,190 | ProgramServicesAmt |
| Management And General | $812,889 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,502 | TotalAmt |
| Program Services | $171,725 | ProgramServicesAmt |
| Management And General | $199,273 | ManagementAndGeneralAmt |
| Fundraising | $49,504 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,848 | TotalAmt |
| Program Services | $600,785 | ProgramServicesAmt |
| Management And General | $116,085 | ManagementAndGeneralAmt |
| Fundraising | $5,978 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,148,738 | TotalAmt |
| Program Services | $918,790 | ProgramServicesAmt |
| Management And General | $214,681 | ManagementAndGeneralAmt |
| Fundraising | $15,267 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $767,076 | TotalAmt |
| Program Services | $653,419 | ProgramServicesAmt |
| Management And General | $71,465 | ManagementAndGeneralAmt |
| Fundraising | $42,192 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,866 | TotalAmt |
| Program Services | $491,795 | ProgramServicesAmt |
| Management And General | $63,950 | ManagementAndGeneralAmt |
| Fundraising | $87,121 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,337 | TotalAmt |
| Program Services | $383,973 | ProgramServicesAmt |
| Management And General | $43,364 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980,707 | TotalAmt |
| Program Services | $776,776 | ProgramServicesAmt |
| Management And General | $189,578 | ManagementAndGeneralAmt |
| Fundraising | $14,353 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386,616 | TotalAmt |
| Management And General | $386,616 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other Expenses | $975,826 | $396,288 | $526,113 | $53,425 |
| Library Resources | $467,420 | $467,420 | ||
| Student Activities | $201,644 | $75,528 | $126,116 | |
| Food Service | $190,953 | $190,953 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,736,735 | TotalAmt |
| Program Services | $36,941,074 | ProgramServicesAmt |
| Management And General | $7,815,793 | ManagementAndGeneralAmt |
| Fundraising | $979,868 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $634 | BOYAmt |
| EOY | $634 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,608,044 | BOYAmt |
| EOY | $3,666,438 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,900,966 | BOYAmt |
| EOY | $4,396,591 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,502 | BOYAmt |
| EOY | $506,006 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725,878 | BOYAmt |
| EOY | $644,375 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,338,767 | BOYAmt |
| EOY | $1,222,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $36,760,325 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,168,333 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,876,068 | BOYAmt |
| EOY | $17,591,992 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,791,561 | BOYAmt |
| EOY | $20,454,314 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $753,607 | BOYAmt |
| EOY | $636,057 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $436 | BOYAmt |
| EOY | $434 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,501,463 | BOYAmt |
| EOY | $49,119,314 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,137,457 | BOYAmt |
| EOY | $1,537,431 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,739,317 | BOYAmt |
| EOY | $3,145,819 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,897,656 | BOYAmt |
| EOY | $17,553,671 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,487,888 | BOYAmt |
| EOY | $1,185,568 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,262,318 | BOYAmt |
| EOY | $23,422,489 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,689,894 | BOYAmt |
| EOY | $6,293,784 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,549,251 | BOYAmt |
| EOY | $19,403,041 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,239,145 | BOYAmt |
| EOY | $25,696,825 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,501,463 | BOYAmt |
| EOY | $49,119,314 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$4,030,698 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,488,378 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,817,064 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,925,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,204,047 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,461,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,117,721 | CurrentTaxYearAmt |
| Total | $43,526,037 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,817,064 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,925,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,204,047 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,461,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,117,721 | CurrentTaxYearAmt |
| Total | $43,526,037 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,651,164 | SubstantialContributorsTotAmt |
| Public Support Total170 | $35,874,873 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $216,311 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,236,479 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $297,902 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $330,634 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $613,536 | CurrentTaxYearAmt |
| Total | $2,694,862 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $46,220,899 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $150,581,284 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.77620 | PublicSupportCY170Pct |
| Public Support PY170 | 0.72410 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,143,467 | BeginningYearBalanceAmt |
| Contributions | $33,039 | ContributionsAmt |
| Investment Earnings Or Losses | $1,760,253 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $479,284 | OtherExpendituresAmt |
| End Year Balance | $13,457,475 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,163,503 | BeginningYearBalanceAmt |
| Contributions | $105,212 | ContributionsAmt |
| Investment Earnings Or Losses | $1,324,786 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $450,034 | OtherExpendituresAmt |
| End Year Balance | $12,143,467 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,580,248 | BeginningYearBalanceAmt |
| Contributions | $299,831 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,297,903 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $418,673 | OtherExpendituresAmt |
| End Year Balance | $11,163,503 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,848,580 | BeginningYearBalanceAmt |
| Contributions | $85,411 | ContributionsAmt |
| Investment Earnings Or Losses | $2,085,974 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $439,717 | OtherExpendituresAmt |
| End Year Balance | $12,580,248 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,873,344 | BeginningYearBalanceAmt |
| Contributions | $90,372 | ContributionsAmt |
| Investment Earnings Or Losses | $369,548 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $484,684 | OtherExpendituresAmt |
| End Year Balance | $10,848,580 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.20646 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.49254 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.30100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $485,663 | OtherCostOrOtherBasisAmt |
| Book Value | $485,663 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,218,433 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,051,354 | DepreciationAmt |
| Book Value | $15,167,079 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,150,581 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,441,252 | DepreciationAmt |
| Book Value | $709,329 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,905,648 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,675,727 | DepreciationAmt |
| Book Value | $1,229,921 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,591,992 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable Advances | $533,647 |
| Operating Lease Liabilities | $651,921 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,185,568 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: | The collection, which consists of library books, periodicals and related material was acquired through purchases and contributions since the School's inception and is not recognized as an asset on the statements of financial position. Purchases of collection items are recorded as decreases in net assets without donor restrictions in the year in which the items are acquired, and as reclassifications from net assets with donor restrictions if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected in the consolidated financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in net assets. |
| Part III, Line 4: | The collection consists of library books, periodicals and related material used by the students and faculty for scholarly research. |
| Part V, Line 4: | The school's 2024 endowment consists of approximately 75 individual funds established for general support, scholarship, loan repayment assistance, and other purposes. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The School's non-discrimination policy is published on the website and in brochures and advertising materials. |
| Schedule E, Part I, Line 6 | The Law School receives financial assistance from the Department of Education to offset the tuition costs for students. The funding that the Law School receives is in the form of Federal Work Study and Federal Family Education Loan. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 0 | Grants to Recipients | $73,113 | |
| North America | 0 | 0 | Grants to Recipients | $35,451 | |
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 1 | Program Services | $28,850 | Overseeing project |
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 1 | Program Services | $4,347 | Admissions Recruitment |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $141,761 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $141,761 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| East Asia and the Pacific | Legal Education | $50,301 | Wire Transfer | $0 |
| East Asia and the Pacific | Provide Training | $22,812 | Wire Transfer | $0 |
| North America | Research and Data analysis | $22,500 | Wire Transfer | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Disaster Relief | TypeOfAssistanceTxt |
| Region | North America | RegionTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $12,951 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Director of the program works closely with the recipient of the funds to coordinate activities/training essential for program effectiveness that will be paid for by a grant. The recipient submits receipts to substantiate the grant related purpose and amount of every expense paid to the recipient. Under the supervision of the Director the request for funds is compiled and translated if necessary. The Director approves the final submission with accompanying receipts which is then submitted to the business office. The business office performs additional review and codes the receipts to the proper accounts. The funds are then forwarded to the recipient. All payments of $10,000 or greater require two authorized signors before the funds are released. The Program Administrator confirms receipt of the funds with the recipient. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| University of Vermont | ||||||||
| 217 Waterman Building | Burlington | VT | 05405 | 066811191 | 501(c)(3) | $506,914 | $0 | To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS - $333,904To lead a network of engaged researchers and foster innovation to further the impact of restorative justice education and practice - $173,010 |
| University of San Diego | ||||||||
| 5998 Alcala Park | San Diego | CA | 92110 | 952544535 | 501(c)(3) | $412,127 | $0 | To be part of the cooperative agreement with DOJ to establish a Center for Restorative Justice at VLS - $141,445To collaborate to manage the National Center on Restorative Justice - $265,313To develop a model undergraduate certificate in RJ - $5,369 |
| NOFA VT | ||||||||
| 14 Pleasant Street | Richmond | VT | 05477 | 223260420 | 501(c)(3) | $9,462 | $0 | Collaborate on developing and promoting the Farmers Market Legal Tool kit |
| National Farm To School Network | ||||||||
| 1012 Torney Avenue | San Francisco | CA | 94129 | 943213100 | 501(c)(3) | $12,072 | $0 | To update handbook including state by state summaries of every enacted, defeated or still pending farm to school bill. |
| Agrarian Trust | ||||||||
| PO Box 195 | Weare | NH | 03281 | 475508054 | 501(c)(3) | $57,482 | $0 | Produce 3 case studies and community outreach by producing 4 webinars. |
| Wake Forest | ||||||||
| 1834 Wake Forest Road PO Box 7206 | WinstonSalem | NC | 27109 | 560532138 | 501(c)(3) | $50,076 | $0 | Produce two case studies for the Farmland Access Legal Toolkit and produce brief of legal issues facing heirs property owners to advance state policy work. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and other student aid | GrantTypeTxt |
| Recipient | 571 | RecipientCnt |
| Non Cash Assistance | $13,722,586 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | The scholarships and other student aid are credited to the recipients' student account | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Business office reviews the recipient's Form 990 and Uniform Guidance audit report if available. The Director of the program at VLGS works closely with the recipient of the funds that will be paid by the grant to coordinate activities/training essential for program effectiveness. The recipient submits invoices to VLGS which are reviewed and approved by the Program Director to substantiate the grant related purpose. The invoice is then forwarded to the business office for review and coding to the proper accounts. All payments of $10,000 or greater require two authorized signors before the funds are released. The funds are then forwarded to the recipient and VLGS Program Administrator confirms receipt of funds. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Rodney Smolla | ||||||||||||||
| President | $293,209 | $0 | $0 | $0 | $0 | $0 | $12,092 | $0 | $49,640 | $0 | $354,941 | $0 | $0 | $0 |
| Robert Sommo | ||||||||||||||
| Past VP, Enrollment and Marketing | $93,767 | $0 | $10,400 | $0 | $210,021 | $0 | $4,056 | $0 | $24,839 | $0 | $343,083 | $0 | $0 | $0 |
| Jennifer K Rushlow | ||||||||||||||
| Dean, School for Environment | $162,004 | $0 | $10,000 | $0 | $0 | $0 | $7,070 | $0 | $40,800 | $0 | $219,874 | $0 | $0 | $0 |
| Mary-Beth McCormack | ||||||||||||||
| Law School Dean | $186,997 | $0 | $10,000 | $0 | $0 | $0 | $7,535 | $0 | $13,892 | $0 | $218,424 | $0 | $0 | $0 |
| Laurie Beyranevand | ||||||||||||||
| Director, CAFS, Professor of Law | $109,399 | $0 | $0 | $0 | $53,700 | $0 | $6,771 | $0 | $31,660 | $0 | $201,530 | $0 | $0 | $0 |
| Gregory Allen Johnson | ||||||||||||||
| Professor of Law | $115,057 | $0 | $0 | $0 | $42,500 | $0 | $6,323 | $0 | $13,737 | $0 | $177,617 | $0 | $0 | $0 |
| Lorraine Atwood | ||||||||||||||
| Past Vice President Finance | $102,495 | $0 | $10,000 | $0 | $13,579 | $0 | $4,633 | $0 | $30,424 | $0 | $161,131 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 4a | Robert Sommo, Past VP, Enrollment and Marketing, received a severance payment in the amount of $206,417 during calendar year 2023. |
| Part I, Line 7 | Bonuses are given for exceptional performance. Sometimes they are set out at the beginning of the year in a reconfirmation letter which describes the criteria for achieving the bonus as well as the potential amount. They may also be given during the year or at annual performance review time. In either situation, consideration is given to budget limitations, the person's position, title and compensation, historical trends and market best practices. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $134,178 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Median Value of Stock | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The 990 is first reviewed by the audit committee. After review by the audit committee, copies of the final return will be submitted electronically to the full Board prior to the filing date. |
| Form 990, Part VI, Section B, line 12c | The Organization's Executive Assistant to the President and Dean is responsible for accumulating all disclosures and furnishing them to the Board Chair. |
| Form 990, Part VI, Section B, line 15 | The President and Dean has a contract which sets an initial salary. Salaries for employees are informed by an internal job-content evaluation that establishes the relative worth and pay structure of the position as compared to other positions at the institution. The Director of Human Resources may from time-to-time use the services of third-party or commercial surveys. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Vermont Law School PO Box 96, South Royalton, VT 05068 EIN 23-7251952 Vermont Law School is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VLS Campus Holdings LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | South Royalton | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05068 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813188365 | EIN |
| Primary Activities | Real Estate Holding | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Total Income | $428,489 | TotalIncomeAmt |
| End Of Year Assets | $17,036,149 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Unitrust (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Trust | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vermont Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Unitrust (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $148,216 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
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