VERMONT COMMONS SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: VERMONT COMMONS SCHOOL (EIN 04-3371660)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-06
IRS object ID: 201430379349300918
Schema version: 2012v2.3
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-06T12:07:44-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVIS & HODGDON ASSOCIATES CPAS PLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	043371660	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	VERMONT COMMONS SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	VERM	NameControl
Phone	8028658084	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	PETER GILMORE	Name
Title	HEAD OF SCHOOL	Title
Phone	8028658084	Phone
Date Signed	2014-01-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRET HODGDON	Name
Phone	8028781963	Phone
Date Prepared	2014-01-20	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	1886835	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.VERMONTCOMMONS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1996	YearFormation
State Legal Domicile	VT	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	47	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	562488	ContributionsGrantsPriorYear
Contributions Grants Current Year	193282	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1905450	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1692434	ProgramServiceRevenueCY
Investment Income Prior Year	2131	InvestmentIncomePriorYear
Investment Income Current Year	1119	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2470069	TotalRevenuePriorYear
Total Revenue Current Year	1886835	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	265331	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	266909	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1152978	SalariesEtcPriorYear
Salaries Etc Current Year	1046505	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	83005	TotalFundrsngExpCurrentYear
Other Expense Prior Year	638035	OtherExpensePriorYear
Other Expenses Current Year	503442	OtherExpensesCurrentYear
Total Expenses Prior Year	2056344	TotalExpensesPriorYear
Total Expenses Current Year	1816856	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	413725	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	69979	RevenuesLessExpensesCY
Total Assets BOY	2392525	TotalAssetsBOY
Total Assets EOY	2415085	TotalAssetsEOY
Total Liabilities BOY	2129667	TotalLiabilitiesBOY
Total Liabilities EOY	2080757	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	262858	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	334328	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1442610	Expense
Grants	266909	Grants
Revenue	1651396	Revenue
Description	EDUCATION OF STUDENTS IN GRADES 7 THROUGH 12.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	35928	Expense
Revenue	41038	Revenue
Description	THE ACADEMIC ENRICHMENT CENTER OFFERS A VARIETY OF SERVICES BASED ON INDIVIDUAL NEED, EITHER TO SHORE UP FOUNDATIONAL SKILLS OR TO EXPAND ON STUDENTS INTERESTS. A TUTOR WITH PROFESSIONAL EXPERTISE WORKS ONE-ON-ONE WITH STUDENTS DURING STUDY HALLS. WITH AN UNDERSTANDING OF AN INDIVIDUALS LEARNING STYLE, THE TUTOR HELPS THE STUDENTS DEVELOP THE SKILLS THEY NEED TO WORK AT THEIR HIGHEST LEVEL. THESE SERVICES ARE MEANT TO HELP STUDENTS UNDERSTAND THEIR LEARNING PROFILES, TO CREATE WITH THEM THE STEPS NEEDED TO ACHIEVE SUCCESS, AND TO ASSIST THEM IN IMPLEMENTING THOSE STEPS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1478538	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	47	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PETER GILMORE	NamePerson
Telephone Number	8028658084	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
LISA FARGO
MEMBER	2.00	X	0	0	0
MICHAEL RUSSELL
MEMBER	2.00	X	0	0	0
CRAIG HEINDEL
SECRETARY	2.00	X	0	0	0	X
PETER GOFF FACULTY MEMBER
MEMBER	2.00	X	0	0	0
MARY HAMILTON-HOMER
MEMBER	2.00	X	0	0	0
DEBRA LORD
TREASURER	2.00	X	0	0	0	X
KYLER ROBINSON
MEMBER	2.00	X	0	0	0
GEORGE STARBUCK
MEMBER	2.00	X	0	0	0
REBECCA COLL
CHAIR	2.00	X	0	0	0	X
BOB HILL
MEMBER	2.00	X	0	0	0
BRIAN LEFFLER
MEMBER	2.00	X	0	0	0
TINA MUELLER
MEMBER	2.00	X	0	0	0
DERRICK SENIOR
MEMBER	2.00	X	0	0	0
PETER GILMORE
HEAD OF VCS	40.00		105267	0	15268	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	105267	TotalReportableCompFromOrg
Total Other Compensation	15268	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	193282	AllOtherContributions
Noncash Contributions	5069	NoncashContributions
Total Contributions	193282	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION 2012-2013	611600	1651396	1651396
ENRICHMENT SERVICE INCOME	611710	28450	28450
SHUTTLE BUS INCOME	480000	5585	5585
STUDENT EVENT INCOME	611710	5411	5411
OTHER PROGRAM INCOME	611710	1592	1592

Field	Value	IRS element (for citing)
Total Program Service Revenue	1692434	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	529	TotalRevenueColumn
Exclusion	$529	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	590	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	590	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	590	TotalRevenueColumn
Exclusion	$590	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1886835	TotalRevenueColumn
Related Or Exempt Function Income	1692434	RelatedOrExemptFunctionIncome
Exclusion	$1,119	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	266909	Total
Program Services	266909	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	108235	Total
Program Services	16235	ProgramServices
Management And General	70353	ManagementAndGeneral
Fundraising	21647	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	720184	Total
Program Services	564596	ProgramServices
Management And General	115513	ManagementAndGeneral
Fundraising	40075	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	138232	Total
Program Services	116799	ProgramServices
Management And General	15936	ManagementAndGeneral
Fundraising	5497	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	79854	Total
Program Services	60913	ProgramServices
Management And General	14219	ManagementAndGeneral
Fundraising	4722	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	7396	Total
Program Services	5185	ProgramServices
Management And General	1660	ManagementAndGeneral
Fundraising	551	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	47945	Total
Program Services	33614	ProgramServices
Management And General	10759	ManagementAndGeneral
Fundraising	3572	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	340	Total
Management And General	340	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	22798	Total
Program Services	15984	ProgramServices
Management And General	5116	ManagementAndGeneral
Fundraising	1698	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	12267	Total
Program Services	8600	ProgramServices
Management And General	2753	ManagementAndGeneral
Fundraising	914	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	29866	Total
Program Services	29060	ProgramServices
Management And General	567	ManagementAndGeneral
Fundraising	239	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	6696	Total
Program Services	6696	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	83576	Total
Program Services	81136	ProgramServices
Management And General	1733	ManagementAndGeneral
Fundraising	707	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	87102	Total
Program Services	84750	ProgramServices
Management And General	1655	ManagementAndGeneral
Fundraising	697	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	20225	Total
Program Services	19679	ProgramServices
Management And General	384	ManagementAndGeneral
Fundraising	162	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
REPAIRS AND MAINTENANCE	54741	53263	1040	438
STUDENT ACTIVITIES	39523	39523
RESOURCE MATERIALS	28711	28711
PHYSICAL FITNESS	12262	12262

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	49994	Total
Program Services	34623	ProgramServices
Management And General	13285	ManagementAndGeneral
Fundraising	2086	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1816856	Total
Program Services	1478538	ProgramServices
Management And General	255313	ManagementAndGeneral
Fundraising	83005	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	66331	BOY
EOY	58286	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	356222	BOY
EOY	378138	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	34259	BOY
EOY	34300	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1593	BOY
EOY	3623	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9050	BOY
EOY	11063	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2160456	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	281281	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1876601	BOY
EOY	1879175	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	19107	BOY
EOY	21138	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	29362	BOY
EOY	29362	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2392525	BOY
EOY	2415085	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	112787	BOY
EOY	84470	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	588225	BOY
EOY	607550	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	1354689	BOY
EOY	1279862	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	71613	BOY
EOY	92246	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2353	BOY
EOY	16629	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2129667	BOY
EOY	2080757	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	243751	BOY
EOY	313190	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	19107	BOY
EOY	21138	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	262858	BOY
EOY	334328	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2392525	BOY
EOY	2415085	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	69979	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	1491	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	19107	BeginningOfYearBalance
Investment Earnings Or Losses	2371	InvestmentEarningsOrLosses
Administrative Expenses	340	AdministrativeExpenses
End Of Year Balance	21138	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	19250	BeginningOfYearBalance
Investment Earnings Or Losses	175	InvestmentEarningsOrLosses
Administrative Expenses	318	AdministrativeExpenses
End Of Year Balance	19107	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	16066	BeginningOfYearBalance
Investment Earnings Or Losses	3490	InvestmentEarningsOrLosses
Administrative Expenses	306	AdministrativeExpenses
End Of Year Balance	19250	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	14647	BeginningOfYearBalance
Investment Earnings Or Losses	1734	InvestmentEarningsOrLosses
Administrative Expenses	315	AdministrativeExpenses
End Of Year Balance	16066	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	17341	BeginningOfYearBalance
Investment Earnings Or Losses	-2422	InvestmentEarningsOrLosses
Administrative Expenses	272	AdministrativeExpenses
End Of Year Balance	14647	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	154713	OtherCostOrOtherBasis
Book Value	154713	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1760495	OtherCostOrOtherBasis
Depreciation	164638	Depreciation
Book Value	1595857	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	196203	OtherCostOrOtherBasis
Depreciation	80021	Depreciation
Book Value	116182	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	49045	OtherCostOrOtherBasis
Depreciation	36622	Depreciation
Book Value	12423	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1879175	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
SUMMER PROGRAM	$11,949
SCHOOL TRIPS SCHOLARSHIP FUND	$3,145
PACS	$986
SUNDANCE INCOME	$400
MATH CLUB	$149
SCHOOL LUNCH

Field	Value	IRS element (for citing)
Total Of Amounts	16629	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1621077	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1491	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	1491	RevenueNotRptdF990
Revenue Subtotal	1619586	RevenueSubtotal
Investment Expenses Not Included	340	InvestmentExpensesNotIncluded
Other Revenues Not Included	266909	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	267249	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	1886835	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1549607	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1549607	ExpensesSubtotal
Investment Expenses Not Included2	340	InvestmentExpensesNotIncluded2
Other Expenses Not Included	266909	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	267249	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1816856	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	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, 2010. 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, 2013 AND 2012, RESPECTIVELY.
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	FINANCIAL AID 266,909
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	FINANCIAL AID 266,909

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	VERMONT COMMONS SCHOOL HAS ANNOUNCED RACIALLY NONDISCRIMINATORY POLICIES VIA NEWSPAPER AND STICKERS THAT ARE DISPLAYED ON CATALOG AND STUDENT APPLICATIONS	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	SCHOLARSHIPS	TypeOfGrant
Number Of Recipients	31	NumberOfRecipients
Amount Of Cash Grant	266909	AmountOfCashGrant
Method Of Valuation	FMV	MethodOfValuation

Schedule L IRS990ScheduleL

Loan Table LoanTable (3 entries)

Purpose Of LoanPurposeOfLoan	Loan To OrganizationLoanToOrganization	Original PrincipalOriginalPrincipalAmount	Balance DueBalanceDue	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
GEORGE PAMMELLA STARBUCK
TO PURCHASE SCHOOL BUILDING	X	$1,400,000	1244603	false	true	true
GEORGE PAMMELLA STARBUCK
LOAN CLOSING COSTS	X	$43,200	23212	false	true	true
JUDY CHAVES CRAIG HEINDEL
WORKING CAPITAL	X	$20,000	12047	false	true	true

Field	Value	IRS element (for citing)
Total Balance Due	1279862	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	GEORGE STARBUCK	NamePerson

Field	Value	IRS element (for citing)
Relationship	MEMBER	Relationship
Amount Of Transaction	1267817	AmountOfTransaction
Description Of Transaction	OUTSTANDING LOAN	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	IT IS ENFORCED AT THE BOARD LEVEL AT THEIR MEETINGS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE HEAD OF SCHOOLS COMPENSATION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	HEAD OF SCHOOL DETERMINES COMPENSATION FOR OTHER KEY EMPLOYEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	FINANCIAL AID -266,909 FINANCIAL AID 266,909