VERMONT COMMONS SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT COMMONS SCHOOL (EIN 04-3371660)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-12-12
- IRS object ID
- 201403469349301050
- Schema version
- 2013v3.1
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-12-12T15:52:24-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030325875 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIS & HODGDON ASSOCIATES CPAS PLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 BLAIR PARK RD STE 201 | AddressLine1 |
| City | WILLISTON | City |
| State | VT | State |
| ZIP Code | 05495 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | SOUTH BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05403 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEXTER MAHAFFEY | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8028658084 | PhoneNum |
| Signature | 2014-10-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRET HODGDON | PreparerPersonNm |
| PTIN | P00497283 | PTIN |
| Phone | 8028781963 | PhoneNum |
| Preparation | 2014-12-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,064,375 | 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 | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 48 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $193,282 | PYContributionsGrantsAmt |
| CY Contributions Grants | $281,018 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,692,434 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,780,095 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,119 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,262 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,886,835 | PYTotalRevenueAmt |
| CY Total Revenue | $2,064,375 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $266,909 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $269,118 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,046,505 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,186,732 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $112,281 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $503,442 | PYOtherExpensesAmt |
| CY Other Expenses | $596,214 | CYOtherExpensesAmt |
| PY Total Expenses | $1,816,856 | PYTotalExpensesAmt |
| CY Total Expenses | $2,052,064 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $69,979 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $12,311 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,415,085 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,483,596 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,080,757 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,135,851 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $334,328 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $347,745 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,615,579 | ExpenseAmt |
| Grant | $269,118 | GrantAmt |
| Revenue | $1,780,095 | RevenueAmt |
| Desc | EDUCATION OF STUDENTS IN GRADES 7 THROUGH 12. | Desc |
| Total Program Service Expenses | $1,615,579 | 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 | Yes (true) | 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 | 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 | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 48 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | AddressLine1 |
| City | SO BURLINGTON | City |
| State | VT | State |
| ZIP Code | 05403 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JEFF GOVONI | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUZANNE MANTEGNA | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG HEINDEL | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEVE GIBBS | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HEATHER MOORE | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KYLER ROBINSON | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE STARBUCK | ||||||
| MEMBER | Yes (X) | $0 | $0 | $0 | ||
| REBECCA COLL | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN LEFFLER | ||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TINA MUELLER | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DERRICK SENIOR | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PETER GILMORE | ||||||
| HEAD OF VCS | 40.00 | $113,595 | $0 | $16,742 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,595 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $16,742 | 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 |
| All Other Contributions | $281,018 | AllOtherContributionsAmt |
| Noncash Contributions | $33,091 | NoncashContributionsAmt |
| Total Contributions | $281,018 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION INCOME | 611600 | $1,753,354 | $1,753,354 |
| SHUTTLE BUS INCOME | 480000 | $13,875 | $13,875 |
| STUDENT EVENT INCOME | 611710 | $8,863 | $8,863 |
| OTHER PROGRAM INCOME | 611710 | $4,003 | $4,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,780,095 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,438 | TotalRevenueColumnAmt |
| Exclusion | $1,438 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,824 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,824 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,824 | TotalRevenueColumnAmt |
| Exclusion | $1,824 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,064,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,780,095 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,262 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,118 | TotalAmt |
| Program Services | $269,118 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,525 | TotalAmt |
| Program Services | $17,479 | ProgramServicesAmt |
| Management And General | $75,741 | ManagementAndGeneralAmt |
| Fundraising | $23,305 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $809,483 | TotalAmt |
| Program Services | $619,957 | ProgramServicesAmt |
| Management And General | $137,998 | ManagementAndGeneralAmt |
| Fundraising | $51,528 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,187 | TotalAmt |
| Program Services | $140,721 | ProgramServicesAmt |
| Management And General | $17,256 | ManagementAndGeneralAmt |
| Fundraising | $10,210 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,537 | TotalAmt |
| Program Services | $70,461 | ProgramServicesAmt |
| Management And General | $16,351 | ManagementAndGeneralAmt |
| Fundraising | $5,725 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,112 | TotalAmt |
| Program Services | $14,101 | ProgramServicesAmt |
| Management And General | $4,513 | ManagementAndGeneralAmt |
| Fundraising | $1,498 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,300 | TotalAmt |
| Program Services | $33,162 | ProgramServicesAmt |
| Management And General | $10,614 | ManagementAndGeneralAmt |
| Fundraising | $3,524 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355 | TotalAmt |
| Management And General | $355 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,741 | TotalAmt |
| Program Services | $15,242 | ProgramServicesAmt |
| Management And General | $4,879 | ManagementAndGeneralAmt |
| Fundraising | $1,620 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,828 | TotalAmt |
| Program Services | $11,097 | ProgramServicesAmt |
| Management And General | $3,552 | ManagementAndGeneralAmt |
| Fundraising | $1,179 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,771 | TotalAmt |
| Program Services | $29,940 | ProgramServicesAmt |
| Management And General | $585 | ManagementAndGeneralAmt |
| Fundraising | $246 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,244 | TotalAmt |
| Program Services | $7,244 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,638 | TotalAmt |
| Program Services | $75,406 | ProgramServicesAmt |
| Management And General | $1,582 | ManagementAndGeneralAmt |
| Fundraising | $650 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,930 | TotalAmt |
| Program Services | $86,529 | ProgramServicesAmt |
| Management And General | $1,690 | ManagementAndGeneralAmt |
| Fundraising | $711 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,125 | TotalAmt |
| Program Services | $20,555 | ProgramServicesAmt |
| Management And General | $401 | ManagementAndGeneralAmt |
| Fundraising | $169 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $57,128 | $55,586 | $1,085 | $457 |
| STUDENT ACTIVITIES | $55,698 | $55,698 | ||
| CONTRACT SERVICES | $44,004 | $6,601 | $28,602 | $8,801 |
| RESOURCE MATERIALS | $25,693 | $25,693 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,647 | TotalAmt |
| Program Services | $60,989 | ProgramServicesAmt |
| Management And General | $19,000 | ManagementAndGeneralAmt |
| Fundraising | $2,658 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,052,064 | TotalAmt |
| Program Services | $1,615,579 | ProgramServicesAmt |
| Management And General | $324,204 | ManagementAndGeneralAmt |
| Fundraising | $112,281 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,286 | BOYAmt |
| EOY | $60,165 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,138 | BOYAmt |
| EOY | $513,903 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,300 | BOYAmt |
| EOY | $24,660 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,623 | BOYAmt |
| EOY | $5,390 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,063 | BOYAmt |
| EOY | $19,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,205,758 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $370,211 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,908,537 | BOYAmt |
| EOY | $1,835,547 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,138 | BOYAmt |
| EOY | $24,049 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,415,085 | BOYAmt |
| EOY | $2,483,596 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,470 | BOYAmt |
| EOY | $118,716 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $607,550 | BOYAmt |
| EOY | $743,509 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,279,862 | BOYAmt |
| EOY | $1,197,767 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,246 | BOYAmt |
| EOY | $70,334 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,629 | BOYAmt |
| EOY | $5,525 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,080,757 | BOYAmt |
| EOY | $2,135,851 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,190 | BOYAmt |
| EOY | $247,474 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $76,222 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,138 | BOYAmt |
| EOY | $24,049 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,328 | BOYAmt |
| EOY | $347,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,415,085 | BOYAmt |
| EOY | $2,483,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $12,311 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,106 | NetUnrlzdGainsLossesInvstAmt |
| 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 | $21,138 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,266 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $355 | AdministrativeExpensesAmt |
| End Year Balance | $24,049 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,250 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $175 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $318 | AdministrativeExpensesAmt |
| End Year Balance | $19,107 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,066 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,490 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $306 | AdministrativeExpensesAmt |
| End Year Balance | $19,250 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,647 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,734 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $315 | AdministrativeExpensesAmt |
| End Year Balance | $16,066 | 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 | $154,713 | OtherCostOrOtherBasisAmt |
| Book Value | $154,713 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,805,797 | OtherCostOrOtherBasisAmt |
| Depreciation | $216,654 | DepreciationAmt |
| Book Value | $1,589,143 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,203 | OtherCostOrOtherBasisAmt |
| Depreciation | $114,135 | DepreciationAmt |
| Book Value | $82,068 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,045 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,422 | DepreciationAmt |
| Book Value | $9,623 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,835,547 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| SCHOOL TRIP FUNDS | $4,009 |
| VARIOUS SMALL SCHOOL FUNDS | $1,516 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,525 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,796,008 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,106 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,106 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,794,902 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $355 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $269,118 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $269,473 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,064,375 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,782,591 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,782,591 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $355 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $269,118 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $269,473 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,052,064 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE SCHOOL ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2011. IN THE NORMAL COURSE OF BUSINESS, THE SCHOOL IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUG THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE SCHOOL BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2014 AND 2013, RESPECTIVELY. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | FINANCIAL AID 269,118 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | FINANCIAL AID 269,118 |
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 HAS ANNOUNCED RACIALLY NONDISCRIMINATORY POLICIES VIA NEWSPAPER AND STICKERS THAT ARE DISPLAYED ON CATALOG AND STUDENT APPLICATIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 29 | RecipientCnt |
| Cash Grant | $269,118 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (3 entries)
| Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|
| GEORGE PAMMELLA STARBUCK | ||||||
| TO PURCHASE SCHOOL BUILDING | Yes (X) | $1,400,000 | $1,175,636 | false | Yes (true) | Yes (true) |
| GEORGE PAMMELLA STARBUCK | ||||||
| LOAN CLOSING COSTS | Yes (X) | $43,200 | $14,340 | false | Yes (true) | Yes (true) |
| JUDY CHAVES CRAIG HEINDEL | ||||||
| WORKING CAPITAL | Yes (X) | $20,000 | $7,791 | false | Yes (true) | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,197,767 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEORGE STARBUCK | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MEMBER | RelationshipDescriptionTxt |
| Transaction | $1,189,977 | TransactionAmt |
| Transaction | OUTSTANDING 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 | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $33,091 | 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 | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION USES AN INVESTMENT BROKER TO SELL STOCK DONATIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S 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. |
| FORM 990, PAGE 6, PART VI, LINE 11B | VT COMMONS SCHOOL MAKES THE 990 AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING VIA THEIR SECURE PORTAL, VIA EMAIL, OR IN HARDCOPY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IT IS ENFORCED AT THE BOARD LEVEL AT THEIR MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE HEAD OF SCHOOLS COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | HEAD OF SCHOOL DETERMINES COMPENSATION FOR OTHER KEY EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIALS STATEMENTS AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | FINANCIAL AID -269,118 FINANCIAL AID 269,118 |
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