VERMONT COMMONS SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT COMMONS SCHOOL (EIN 04-3371660)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-29
- IRS object ID
- 202541199349301729
- 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 I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-29T13:34:26-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030280081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JMM & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 463 MOUNTAIN VIEW DR STE 403 | AddressLine1Txt |
| City | COLCHESTER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05446 | 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 | 043371660 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VERMONT COMMONS SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8028658084 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 GREEN MOUNTAIN DRIVE | AddressLine1Txt |
| City | SOUTH BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 054037824 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEXTER MAHAFFEY | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8028658084 | PhoneNum |
| Signature | 2025-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDALL L SARGENT CPA | PreparerPersonNm |
| PTIN | P00136499 | PTIN |
| Phone | 8026555665 | PhoneNum |
| Preparation | 2025-04-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEXTER MAHAFFEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 GREEN MOUNTAIN DRIVE | AddressLine1Txt |
| City | SOUTH BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,298,231 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VERMONTCOMMONS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | SCHOLARSHIP. COMMUNITY. GLOBAL RESPONSIBILITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $470,313 | PYContributionsGrantsAmt |
| CY Contributions Grants | $917,922 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,811,575 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,260,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,832 | PYInvestmentIncomeAmt |
| CY Investment Income | $58,153 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,710 | PYOtherRevenueAmt |
| CY Other Revenue | $39,700 | CYOtherRevenueAmt |
| PY Total Revenue | $3,318,430 | PYTotalRevenueAmt |
| CY Total Revenue | $4,276,437 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $382,697 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $733,736 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,833,944 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,830,945 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $168,085 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $859,318 | PYOtherExpensesAmt |
| CY Other Expenses | $938,895 | CYOtherExpensesAmt |
| PY Total Expenses | $3,075,959 | PYTotalExpensesAmt |
| CY Total Expenses | $3,503,576 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $242,471 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $772,861 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,999,449 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,033,894 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,278,645 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,540,229 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,720,804 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,493,665 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SCHOLARSHIP. COMMUNITY. GLOBAL RESPONSIBILITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,997,390 | ExpenseAmt |
| Grant | $733,736 | GrantAmt |
| Revenue | $3,260,662 | RevenueAmt |
| Desc | VERMONT COMMONS SCHOOL (THE SCHOOL) IS A NONPROFIT, PRIVATE SCHOOL INCORPORATED IN 1996 IN SOUTH BURLINGTON, VERMONT DEDICATED TO "SCHOLARSHIP, COMMUNITY AND GLOBAL RESPONSIBILITY." THE SCHOOL GIVES STUDENTS IN GRADES 6 THROUGH 12 THE OPPORTUNITY TO "EXPERIENCE A UNIQUE BLEND OF ACADEMICS AND GLOBAL IMMERSION, MASTER FUNDAMENTAL ACADEMIC DISCIPLINES, GRASP THE PROFOUND INTERDEPENDENCE OF THE NATURAL AND HUMAN SYSTEMS THEY INHABIT, AND GRADUATE WITH VALUES, KNOWLEDGE, SKILLS, AND COMMITMENT NECESSARY TO BECOME ETHICAL AND ENGAGED ECOLOGICAL CITIZENS." | Desc |
| Total Program Service Expenses | $2,997,390 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEXTER MAHAFFEY | PersonNm |
| Phone | 8028658084 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 GREEN MOUNTAIN DRIVE | AddressLine1Txt |
| City | SOUTH BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| DEXTER MAHAFFEY | ||||||
| HEAD OF SCHO | 40.00 | Yes (X) | $152,910 | $0 | $24,815 | |
| BETHANY GIBBS | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RAJESH RAWAL | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TYLER HOFFMAN | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CRAIG HEINDEL | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KATHRYN MCDERMOTT | ||||||
| FACULTY TRUS | 40.00 | $57,051 | $0 | $14,581 | Yes (X) | |
| JASON ABLES | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| REBECCA COLL | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| ANNE DOUGHERTY | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| ANDREW FURTSCH | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| NAOMI HEINDEL | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| TROY KRAHL | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID LOBENSTINE | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| LAUREN PRICER | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| CHRISTINA REITER | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| SARAH RICHARDS | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| ROSEMARY WEBB | ||||||
| TRUSTEE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $209,961 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $39,396 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $917,922 | AllOtherContributionsAmt |
| Noncash Contributions | $52,876 | NoncashContributionsAmt |
| Total Contributions | $917,922 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $3,260,662 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,260,662 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,260,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,153 | TotalRevenueColumnAmt |
| Exclusion | $58,153 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,700 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,700 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,700 | TotalRevenueColumnAmt |
| Exclusion | $39,700 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $21,794 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $21,794 | OtherAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,276,437 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,260,662 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $97,853 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $733,736 | TotalAmt |
| Program Services | $733,736 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,105 | TotalAmt |
| Program Services | $130,337 | ProgramServicesAmt |
| Management And General | $73,010 | ManagementAndGeneralAmt |
| Fundraising | $54,758 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,173,434 | TotalAmt |
| Program Services | $1,031,023 | ProgramServicesAmt |
| Management And General | $87,019 | ManagementAndGeneralAmt |
| Fundraising | $55,392 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,945 | TotalAmt |
| Program Services | $44,602 | ProgramServicesAmt |
| Management And General | $3,295 | ManagementAndGeneralAmt |
| Fundraising | $2,048 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,383 | TotalAmt |
| Program Services | $210,378 | ProgramServicesAmt |
| Management And General | $22,287 | ManagementAndGeneralAmt |
| Fundraising | $14,718 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,078 | TotalAmt |
| Program Services | $83,626 | ProgramServicesAmt |
| Management And General | $10,959 | ManagementAndGeneralAmt |
| Fundraising | $7,493 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,919 | TotalAmt |
| Management And General | $3,919 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,016 | TotalAmt |
| Management And General | $71,016 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,838 | TotalAmt |
| Program Services | $3,964 | ProgramServicesAmt |
| Management And General | $519 | ManagementAndGeneralAmt |
| Fundraising | $355 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,174 | TotalAmt |
| Management And General | $41,174 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,614 | TotalAmt |
| Program Services | $22,926 | ProgramServicesAmt |
| Management And General | $3,270 | ManagementAndGeneralAmt |
| Fundraising | $20,418 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,836 | TotalAmt |
| Program Services | $47,760 | ProgramServicesAmt |
| Management And General | $1,827 | ManagementAndGeneralAmt |
| Fundraising | $1,249 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,309 | TotalAmt |
| Program Services | $214,655 | ProgramServicesAmt |
| Management And General | $4,436 | ManagementAndGeneralAmt |
| Fundraising | $2,218 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,264 | TotalAmt |
| Program Services | $18,264 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,045 | TotalAmt |
| Program Services | $4,260 | ProgramServicesAmt |
| Management And General | $2,367 | ManagementAndGeneralAmt |
| Fundraising | $1,418 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,982 | TotalAmt |
| Program Services | $95,042 | ProgramServicesAmt |
| Management And General | $1,960 | ManagementAndGeneralAmt |
| Fundraising | $980 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,768 | TotalAmt |
| Program Services | $204,627 | ProgramServicesAmt |
| Management And General | $4,094 | ManagementAndGeneralAmt |
| Fundraising | $2,047 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,228 | TotalAmt |
| Program Services | $48,521 | ProgramServicesAmt |
| Management And General | $6,359 | ManagementAndGeneralAmt |
| Fundraising | $4,348 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ACADEMIC SUPPLIES AND ACT | $99,715 | $99,715 | ||
| MISCELLANEOUS | $3,962 | $3,086 | $378 | $498 |
| PROFESSIONAL DEVELOPMENT | $1,225 | $868 | $212 | $145 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,503,576 | TotalAmt |
| Program Services | $2,997,390 | ProgramServicesAmt |
| Management And General | $338,101 | ManagementAndGeneralAmt |
| Fundraising | $168,085 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,640 | BOYAmt |
| EOY | $42,798 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,277,881 | BOYAmt |
| EOY | $2,330,607 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,154 | BOYAmt |
| EOY | $405,086 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,577 | BOYAmt |
| EOY | $8,061 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,816 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,087 | BOYAmt |
| EOY | $25,776 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,717,147 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,533,748 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,248,197 | BOYAmt |
| EOY | $5,183,399 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,097 | BOYAmt |
| EOY | $38,167 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,999,449 | BOYAmt |
| EOY | $8,033,894 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,408 | BOYAmt |
| EOY | $82,026 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $964,781 | BOYAmt |
| EOY | $1,274,680 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,241,456 | BOYAmt |
| EOY | $2,183,523 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,278,645 | BOYAmt |
| EOY | $3,540,229 | 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 | $3,216,143 | BOYAmt |
| EOY | $4,052,710 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,661 | BOYAmt |
| EOY | $440,955 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,720,804 | BOYAmt |
| EOY | $4,493,665 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,999,449 | BOYAmt |
| EOY | $8,033,894 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $772,861 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $36,097 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,070 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $38,167 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $33,152 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,945 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $36,097 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,332 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$5,180 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $33,152 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,744 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,588 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $38,332 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,554 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$810 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $29,744 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $791,419 | OtherCostOrOtherBasisAmt |
| Book Value | $791,419 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,325,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,202,554 | DepreciationAmt |
| Book Value | $4,122,900 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $403,787 | OtherCostOrOtherBasisAmt |
| Depreciation | $324,281 | DepreciationAmt |
| Book Value | $79,506 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,487 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,913 | DepreciationAmt |
| Book Value | $189,574 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,183,399 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,542,701 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,542,701 | RevenueSubtotalAmt |
| Other Revenues Not Included | $733,736 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $733,736 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,276,437 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,769,840 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,769,840 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $733,736 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $733,736 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,503,576 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | VERMONT COMMONS SCHOOL BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. AS A RESULT, THE SCHOOL HAS NOT RECORDED ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | FINANCIAL AID 733,736 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | FINANCIAL AID 733,736 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | VERMONT COMMONS SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICIES THROUGH NEWSPAPER NOTICES AND INCLUSIONS OF THE POLICY IN CATALOGS AND ADMISSION APPLICATIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FINANCIAL AID | GrantTypeTxt |
| Recipient | 35 | RecipientCnt |
| Cash Grant | $733,736 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | FAMILIES ARE REQUIRED TO SUBMIT APPLICATION FOR FINANCIAL AID AND INCLUDE PROOF OF INCOME. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEXTER MAHAFFEY | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $152,910 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $24,815 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $177,725 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDREW FURTSCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $300,000 | TransactionAmt |
| Transaction | LOAN | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $52,876 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | CRAIG HEINDEL NAOMI HEINDEL SECRETARY TRUSTEE FATHER |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE 990 AND MAKES A RECOMMENDATION TO THE BOARD TO SUBMIT. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICTS OF INTEREST POLICY REQUIRES ANNUAL DISCLOSURE OF ANY POTENTIAL CONFLICTS BY TRUSTEES AND IS MONITORED BY THE OFFICERS OF THE ORGANIZATION AND BY THE HEAD OF SCHOOL. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THIS IS DETERMINED BY THE EXECUTIVE COMMITTEE. COMPARISONS ARE MADE TO SIMILAR POSITIONS AT SIMILAR SCHOOLS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SCHOOL HAS NO OTHER PAID OFFICERS OR KEY EMPLOYEES BUT IF IT DID IT WOULD SET THEIR COMPENSATION USING THE PROCEDURES DISCUSSED IMMEDIATELY ABOVE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | FINANCIAL AID -733,736 FINANCIAL AID 733,736 |
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