VERMONT COMMONS SCHOOL: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT COMMONS SCHOOL (EIN 04-3371660)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-10-24
- IRS object ID
- 201722979349300912
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-24T07:24:56-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tapia & Huckabay PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 38 | AddressLine1Txt |
| City | Vergennes | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05491 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | 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 | 05403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEXTER MAHAFFEY | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8028658084 | PhoneNum |
| Signature | 2017-09-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM S HUCKABAY CPA | PreparerPersonNm |
| Phone | 8028707086 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | 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 | $2,497,343 | 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 | Vermont Commons School students 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 the values, knowledge, skills and commitment necessary to become ethical and engaged ecological citizens. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 59 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $183,087 | PYContributionsGrantsAmt |
| CY Contributions Grants | $155,862 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,145,873 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,338,954 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,738 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,427 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,125 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,329 | CYOtherRevenueAmt |
| PY Total Revenue | $2,331,823 | PYTotalRevenueAmt |
| CY Total Revenue | $2,493,914 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,486,543 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,619,631 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $136,568 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $599,244 | PYOtherExpensesAmt |
| CY Other Expenses | $566,883 | CYOtherExpensesAmt |
| PY Total Expenses | $2,085,787 | PYTotalExpensesAmt |
| CY Total Expenses | $2,186,514 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $246,036 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $307,400 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,810,700 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,790,266 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,606,990 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,275,301 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,203,710 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,514,965 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Vermont Commons School students experience a unique | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,768,450 | ExpenseAmt |
| Revenue | $2,338,954 | RevenueAmt |
| Desc | THE VERMONT COMMONS SCHOOL OFFERS A UNIQUE EDUCATIONAL EXPERIENCE TO OVER ONE HUNDRED STUDENTS IN GRADES SIX THROUGH TWELVE. THE VERMONT COMMONS SCHOOL BELIEVES IN ENGAGEMENT; ENGAGEMENT IN OUR SCHOOL COMMUNITY, IN ACADEMIC CLASSES, IN THE NATURAL WORLD, IN OUR TOWNS, OUR STATE, THE COUNTRY AND THE WORLD AT LARGE. THROUGH SMALL CLASSES AND INDIVIDUALIZED CURRICULUM, MINI-BUSES AND PUBLIC TRANSIT, PROJECTS BOTH LOCAL AND INTERNATIONAL, WE ENGAGE STUDENTS IN MULTI-DISCIPLINARY ACADEMICS, IN COMMUNITY SERVICE AND ACTION, AND MOST IMPORTANTLY, IN THE JOURNEY OF SELF-DISCOVERY. NEARLY $343,000 IN SCHOLARSHIPS PROVIDED. | Desc |
| Total Program Service Expenses | $1,768,450 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 59 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | 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 (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BRIAN LEFFLER | ||||||
| President / Chair | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KYLER ROBINSON | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CRAIG HEINDEL | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REBECCA COLL | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ADRIANNA COMTOIS | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BETHANY GIBBS | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FAISAL GILL | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CARLY LAGASSE | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DINAH LARSEN | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARTHA MAKSYM | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUZANNE MANTEGNA | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TINA MUELLER | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEXTER MAHAFFEY | ||||||
| Head of School | 40.00 | Yes (X) | $125,087 | $0 | $30,737 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $125,087 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $30,737 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $12,208 | FundraisingAmt |
| All Other Contributions | $143,654 | AllOtherContributionsAmt |
| Noncash Contributions | $15,744 | NoncashContributionsAmt |
| Total Contributions | $155,862 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition & Fees | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $2,338,954 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,338,954 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,427 | TotalRevenueColumnAmt |
| Exclusion | $2,427 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $12,208 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $3,429 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,429 | TotalRevenueColumnAmt |
| Exclusion | -$3,429 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $100 | TotalRevenueColumnAmt |
| Exclusion | $100 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $100 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,493,914 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,338,954 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$902 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,081 | TotalAmt |
| Program Services | $56,361 | ProgramServicesAmt |
| Management And General | $56,360 | ManagementAndGeneralAmt |
| Fundraising | $56,360 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,082,034 | TotalAmt |
| Program Services | $995,169 | ProgramServicesAmt |
| Management And General | $40,844 | ManagementAndGeneralAmt |
| Fundraising | $46,021 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,862 | TotalAmt |
| Program Services | $27,628 | ProgramServicesAmt |
| Management And General | $1,045 | ManagementAndGeneralAmt |
| Fundraising | $1,189 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,872 | TotalAmt |
| Program Services | $220,481 | ProgramServicesAmt |
| Management And General | $6,616 | ManagementAndGeneralAmt |
| Fundraising | $7,775 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,782 | TotalAmt |
| Program Services | $88,979 | ProgramServicesAmt |
| Management And General | $7,180 | ManagementAndGeneralAmt |
| Fundraising | $7,623 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,494 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $5,494 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,408 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $48,408 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751 | TotalAmt |
| Program Services | $644 | ProgramServicesAmt |
| Management And General | $52 | ManagementAndGeneralAmt |
| Fundraising | $55 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,889 | TotalAmt |
| Program Services | $3,685 | ProgramServicesAmt |
| Management And General | $11,204 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,420 | TotalAmt |
| Program Services | $17,353 | ProgramServicesAmt |
| Management And General | $1,054 | ManagementAndGeneralAmt |
| Fundraising | $4,013 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,625 | TotalAmt |
| Program Services | $13,010 | ProgramServicesAmt |
| Management And General | $1,050 | ManagementAndGeneralAmt |
| Fundraising | $3,565 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,687 | TotalAmt |
| Program Services | $83,117 | ProgramServicesAmt |
| Management And General | $1,714 | ManagementAndGeneralAmt |
| Fundraising | $856 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,841 | TotalAmt |
| Program Services | $10,841 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,611 | TotalAmt |
| Program Services | $4,265 | ProgramServicesAmt |
| Management And General | $2,180 | ManagementAndGeneralAmt |
| Fundraising | $3,166 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,862 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $71,862 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,769 | TotalAmt |
| Program Services | $107,446 | ProgramServicesAmt |
| Management And General | $2,215 | ManagementAndGeneralAmt |
| Fundraising | $1,108 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,462 | TotalAmt |
| Program Services | $29,547 | ProgramServicesAmt |
| Management And General | $2,384 | ManagementAndGeneralAmt |
| Fundraising | $2,531 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Academic supplies & activities | $86,601 | $86,601 | $0 | $0 |
| Bad debts / uncollectable pledges | $18,869 | $0 | $18,869 | $0 |
| Dues & subscriptions | $9,281 | $7,707 | $944 | $630 |
| Professional development | $15,835 | $13,013 | $1,369 | $1,453 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,478 | TotalAmt |
| Program Services | $2,603 | ProgramServicesAmt |
| Management And General | $652 | ManagementAndGeneralAmt |
| Fundraising | $223 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,186,514 | TotalAmt |
| Program Services | $1,768,450 | ProgramServicesAmt |
| Management And General | $281,496 | ManagementAndGeneralAmt |
| Fundraising | $136,568 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,962 | BOYAmt |
| EOY | $76,744 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785,525 | BOYAmt |
| EOY | $903,464 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,646 | BOYAmt |
| EOY | $118,619 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,538 | BOYAmt |
| EOY | $3,465 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,409 | BOYAmt |
| EOY | $23,249 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,299,870 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $662,878 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,724,742 | BOYAmt |
| EOY | $2,636,992 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,878 | BOYAmt |
| EOY | $27,733 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,810,700 | BOYAmt |
| EOY | $3,790,266 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,829 | BOYAmt |
| EOY | $78,835 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,973 | BOYAmt |
| EOY | $816,146 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,320,082 | BOYAmt |
| EOY | $1,228,628 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,882 | BOYAmt |
| EOY | $143,901 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,224 | BOYAmt |
| EOY | $7,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,606,990 | BOYAmt |
| EOY | $2,275,301 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,174,247 | BOYAmt |
| EOY | $1,474,923 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,585 | BOYAmt |
| EOY | $12,309 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,878 | BOYAmt |
| EOY | $27,733 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,203,710 | BOYAmt |
| EOY | $1,514,965 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,810,700 | BOYAmt |
| EOY | $3,790,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $307,400 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,855 | OtherChangesInNetAssetsAmt |
| 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 |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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 | $23,878 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,095 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $240 | AdministrativeExpensesAmt |
| End Year Balance | $27,733 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,545 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$312 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $355 | AdministrativeExpensesAmt |
| End Year Balance | $23,878 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,049 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $903 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $407 | AdministrativeExpensesAmt |
| End Year Balance | $24,545 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,138 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,266 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $355 | AdministrativeExpensesAmt |
| End Year Balance | $24,049 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,107 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,371 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $340 | AdministrativeExpensesAmt |
| End Year Balance | $21,138 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| 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 | $184,712 | OtherCostOrOtherBasisAmt |
| Book Value | $184,712 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,827,420 | OtherCostOrOtherBasisAmt |
| Depreciation | $432,142 | DepreciationAmt |
| Book Value | $2,395,278 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,966 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,793 | DepreciationAmt |
| Book Value | $32,173 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $176,772 | OtherCostOrOtherBasisAmt |
| Depreciation | $151,943 | DepreciationAmt |
| Book Value | $24,829 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,636,992 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,494,744 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $3,855 | OtherRevenueAmt |
| Revenue Not Reported | $3,855 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,490,889 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,490,889 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,169,848 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,169,848 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,169,848 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt V, Line 4 | Earnings from the donor-restricted permanent fund at the Vermont Community Foundation ("Beneficial Interest in Assets held by Others") are for the general operating needs of the School. |
| Pt XI, Line 2d | Change in Beneficial Interest in Assets Held by Others. |
| Pt X, Line 2 | "The Organization believes it has appropriate support for any tax positions taken and, as such, does not have any "uncertain tax positions" that are material to its financial statements." |
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 | Line 3 | FormAndLineReferenceDesc |
| Explanation | VERMONT COMMONS SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATION POLICIES THROUGH NEWSPAPER NOTICES AND INCLUSIONS OF THE POLICY IN CATALOGS AND ADMISSION APPLICATIONS. SEE COMMENTS ON PAGE 1. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAMMELLA STARBUCK | PersonNm |
| Relationship With Org | Former Trustee | RelationshipWithOrgTxt |
| Loan Purpose | Capital | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $1,400,000 | OriginalPrincipalAmt |
| Balance Due | $1,228,628 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,228,628 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAMMELLA STARBUCK | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Former Trustee | RelationshipDescriptionTxt |
| Transaction | $1,228,628 | TransactionAmt |
| Transaction | Loan as described above. | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt XI | Line 9 - Change in beneficial interest in assets held by others. |
| Pt VI, Line 11b | A first draft of Form 990 is reviewed by the Business Manager and Head of School with a final draft, in PDF format, made available to the Board prior to filing. |
| Pt VI, Line 12c | The conflict 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. |
| Pt VI, Line 15a | The Board uses informal comparability data and annually approves the compensation of the Head of School and any other members of senior management. |
| Pt VI, Line 15b | See above. |
| Pt VI, Line 19 | The Organization makes its governing documents and financial statements available to the general public upon request. |
Comments