﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-02-03T16:43:23-06:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>JMM &amp; ASSOCIATES INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>336 WATER TOWER CIR STE 801</AddressLine1>
        <City>COLCHESTER</City>
        <State>VT</State>
        <ZIPCode>05446</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>237240742</EIN>
      <Name>
        <BusinessNameLine1>WINOOSKI VALLEY PARK DISTRICT</BusinessNameLine1>
      </Name>
      <NameControl>WINO</NameControl>
      <Phone>8028635744</Phone>
      <USAddress>
        <AddressLine1>ETHAN ALLEN HOMESTEAD</AddressLine1>
        <City>BURLINGTON</City>
        <State>VT</State>
        <ZIPCode>05408</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>YUMIKO JAKOBCIC</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>8028635744</Phone>
      <DateSigned>2014-01-31</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RANDALL L SARGENT CPA</Name>
      <Phone>8026555665</Phone>
      <DatePrepared>2014-02-01</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc8">
      <NameOfPrincipalOfficerPerson>YUMIKO JAKOBCIC</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>ETHAN ALLEN HOMESTEAD</AddressLine1>
        <City>BURLINGTON</City>
        <State>VT</State>
        <ZIPCode>05408</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>677558</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.WVPD.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1972</YearFormation>
      <StateLegalDomicile>VT</StateLegalDomicile>
      <ActivityOrMissionDescription>THE WINOOSKI VALLEY PARK DISTRICT'S MISSION IS TO PLAN, ACQUIRE, AND MANAGE LANDS AND WATERS WITHIN THE BOUNDARIES OF ITS MEMBER MUNICIPALITIES IN THE WINOOSKI RIVER VALLEY FOR PURPOSES OF CONSERVATION, PRESERVATION OF NATURAL AREAS, ESTABLISHMENT OF PARKS, AND RESOURCE-BASED EDUCATION AND RECREATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>8</TotalNbrEmployees>
      <TotalNbrVolunteers>490</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>308744</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>649061</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>1079</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>970</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>28865</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>27527</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>338688</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>677558</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>227288</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>231903</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>26409</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>129659</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>120602</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>356947</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>352505</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-18259</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>325053</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2691895</TotalAssetsBOY>
      <TotalAssetsEOY>3016448</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1000</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>500</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2690895</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>3015948</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE WINOOSKI VALLEY PARK DISTRICT'S MISSION IS TO PLAN, ACQUIRE, AND MANAGE LANDS AND WATERS WITHIN THE BOUNDARIES OF ITS MEMBER MUNICIPALITIES IN THE WINOOSKI RIVER VALLEY FOR PURPOSES OF CONSERVATION, PRESERVATION OF NATURAL AREAS, ESTABLISHMENT OF PARKS, AND RESOURCE-BASED EDUCATION AND RECREATION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>232632</Expense>
      <Description>WINOOSKI VALLEY PARK DISTRICT OWNS AND MANAGES 18 NATURAL AREAS FOR USE AS "OUTDOOR CLASSROOMS" BY LOCAL SCHOOLS AND TO BE ENJOYED BY THE GENERAL PUBLIC. THE PURPOSES OF THE NATURAL AREAS ARE FOR CONSERVATION, PASSIVE RECREATION AND OUTDOOR EDUCATION. APPROXIMATELY 118,000 PEOPLE ACCESSED THE NATURAL AREAS IN FY2013 AND DIRECT SERVICES WERE PROVIDED TO 1,215 PEOPLE AND 37 ORGANIZATIONS.</Description>
      <TotalProgramServiceExpense>232632</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc6">false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc6">false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc6">false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc6">false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc6">false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc6">false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc6">true</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="RetDoc7">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt referenceDocumentId="RetDoc7">false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc9">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc9">true</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc9">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc9">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>6</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>8</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>YUMIKO JAKOBCIC</NamePerson>
        <TelephoneNumber>8028635744</TelephoneNumber>
        <AddressUS>
          <AddressLine1>ETHAN ALLEN HOMESTEAD</AddressLine1>
          <City>BURLINGTON</City>
          <State>VT</State>
          <ZIPCode>05408</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>SONJA SCHUYLER</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSAN GILFILLAN</NamePerson>
        <Title>VICE CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOE PAYNE</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LARRY CLARFELD</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER MARSHALL</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GARY COOK</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONIA PRINCE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>YUMIKO JAKOBCIC</NamePerson>
        <Title>EXEC DIRECTO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>47450</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>16027</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>47450</TotalReportableCompFromOrg>
      <TotalOtherCompensation>16027</TotalOtherCompensation>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <MembershipDues>301300</MembershipDues>
      <AllOtherContributions>347761</AllOtherContributions>
      <NoncashContributions>344600</NoncashContributions>
      <TotalContributions>649061</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>970</TotalRevenueColumn>
        <ExclusionAmount>970</ExclusionAmount>
      </InvestmentIncome>
      <GrossRents>
        <Real>27056</Real>
      </GrossRents>
      <RentalIncomeOrLoss>
        <Real>27056</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>27056</TotalRevenueColumn>
        <ExclusionAmount>27056</ExclusionAmount>
      </NetRentalIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS</Description>
        <BusinessCode>561499</BusinessCode>
        <TotalRevenueColumn>471</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>471</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>471</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>677558</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>471</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>28026</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>66946</Total>
        <ProgramServices>16736</ProgramServices>
        <ManagementAndGeneral>33474</ManagementAndGeneral>
        <Fundraising>16736</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>124728</Total>
        <ProgramServices>91364</ProgramServices>
        <ManagementAndGeneral>28750</ManagementAndGeneral>
        <Fundraising>4614</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>2671</Total>
        <ProgramServices>2671</ProgramServices>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>20629</Total>
        <ProgramServices>17953</ProgramServices>
        <ManagementAndGeneral>2676</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>16929</Total>
        <ProgramServices>9345</ProgramServices>
        <ManagementAndGeneral>5947</ManagementAndGeneral>
        <Fundraising>1637</Fundraising>
      </PayrollTaxes>
      <Advertising>
        <Total>2028</Total>
        <ProgramServices>1300</ProgramServices>
        <ManagementAndGeneral>394</ManagementAndGeneral>
        <Fundraising>334</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>7407</Total>
        <ProgramServices>3574</ProgramServices>
        <ManagementAndGeneral>3559</ManagementAndGeneral>
        <Fundraising>274</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>12028</Total>
        <ProgramServices>7528</ProgramServices>
        <ManagementAndGeneral>3500</ManagementAndGeneral>
        <Fundraising>1000</Fundraising>
      </Occupancy>
      <Travel>
        <Total>5004</Total>
        <ProgramServices>3914</ProgramServices>
        <ManagementAndGeneral>1090</ManagementAndGeneral>
      </Travel>
      <DepreciationDepletion>
        <Total>53542</Total>
        <ProgramServices>40480</ProgramServices>
        <ManagementAndGeneral>11248</ManagementAndGeneral>
        <Fundraising>1814</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>11421</Total>
        <ProgramServices>8595</ProgramServices>
        <ManagementAndGeneral>2826</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>PARK EXPENSES</Description>
        <Total>26459</Total>
        <ProgramServices>26459</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>GRANT EXPENSES</Description>
        <Total>2713</Total>
        <ProgramServices>2713</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>352505</Total>
        <ProgramServices>232632</ProgramServices>
        <ManagementAndGeneral>93464</ManagementAndGeneral>
        <Fundraising>26409</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>23195</BOY>
        <EOY>28120</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>307420</BOY>
        <EOY>322850</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>4002893</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1337415</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>2361280</BOY>
        <EOY>2665478</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>2691895</BOY>
        <EOY>3016448</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <BOY>1000</BOY>
        <EOY>500</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1000</BOY>
        <EOY>500</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2690895</BOY>
        <EOY>3015948</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2690895</BOY>
        <EOY>3015948</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2691895</BOY>
        <EOY>3016448</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>325053</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>307647</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>297975</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>336938</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>308744</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>649061</CurrentTaxYear>
        <Total>1900365</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>307647</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>297975</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>336938</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>308744</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>649061</CurrentTaxYear>
        <Total>1900365</Total>
      </Total170>
      <AmountsSubstContributorsTotal>213673</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1686692</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>38738</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>20277</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>26726</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27689</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>28026</CurrentTaxYear>
        <Total>141456</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus3Years>1355</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>428</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2255</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>471</CurrentTaxYear>
        <Total>4509</Total>
      </OtherIncome170>
      <TotalSupport>2046330</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>2839</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.82430</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.92910</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <Land>
        <OtherCostOrOtherBasis>2284569</OtherCostOrOtherBasis>
        <BookValue>2284569</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>699652</OtherCostOrOtherBasis>
        <Depreciation>484083</Depreciation>
        <BookValue>215569</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>946020</OtherCostOrOtherBasis>
        <Depreciation>782480</Depreciation>
        <BookValue>163540</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>50852</OtherCostOrOtherBasis>
        <Depreciation>49052</Depreciation>
        <BookValue>1800</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>21800</OtherCostOrOtherBasis>
        <Depreciation>21800</Depreciation>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>2665478</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>SECURITY DEPOSITS</Description>
        <Amount>500</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>500</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc6">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>THE ETHAN ALLEN HOMESTEAD MUSEUM</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>COMMON DIRECTOR</Relationship>
        <DescriptionOfTransaction>COMMON AREA COSTS</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc7">
      <QualifiedContribOther>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>2</NumberOfContributions>
        <NoncashContribsRptdF990>344600</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>APPRAISAL VALUE</MethodOfDeterminingRevenues>
      </QualifiedContribOther>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>THE WINOOSKI VALLEY PARK DISTRICT'S MISSION IS TO PLAN, ACQUIRE, AND MANAGE LANDS AND WATERS WITHIN THE BOUNDARIES OF ITS MEMBER MUNICIPALITIES IN THE WINOOSKI RIVER VALLEY FOR PURPOSES OF CONSERVATION, PRESERVATION OF NATURAL AREAS, ESTABLISHMENT OF PARKS, AND RESOURCE-BASED EDUCATION AND RECREATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>VOLUNTEERS ASSIST WITH PROTECTION OF WVPD NATURAL AREAS BY REMOVING INVASIVE SPECIES, PLANTING AND PROTECTING TREES, MAINTAINING GARDENS, AND GENERAL PARK MAINTENANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE WVPD'S BOARD OF TRUSTEES REVIEWS THE 990 BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>TRUSTEES SIGN A WRITTEN CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND MUST DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE WVPD'S BOARD OF TRUSTEES VOTE UPON ANY SALARY CHANGES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO THE WINOOSKI VALLEY PARK DISTRICT'S ADMINISTRATIVE OFFICE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ETHAN ALLEN HOMESTEAD MUSEUM INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>ETHAN ALLEN HOMESTEAD</AddressLine1>
          <City>BURLINGTON</City>
          <State>VT</State>
          <ZIPCode>05408</ZIPCode>
        </AddressUS>
        <EIN>223121805</EIN>
        <PrimaryActivities>MUSEUM</PrimaryActivities>
        <LegalDomicileState>VT</LegalDomicileState>
        <ExemptCodeSection>501</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>true</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ETHAN ALLEN HOMESTEAD MUSEUM INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>6634</AmountInvolved>
        <MethodOfAmtDetermination>FAIR MARKET VALUE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>