2025-01-15T10:47:42-08:00 2024-06-30 043366373 WHITE & ASSOCIATES 86 SUMMER ST BARRE VT 05641 990 2023-07-01 030285093 Valley Court Diversion Programs Inc VALL 8022955078 PO Box 474 211 N Main St White River Junction VT 050010474 Ellen Wicklum Executive Director 8022955078 2025-01-07 true true Lee A White CPA PFS CFP P00750923 8024766191 2025-01-07 2023 2024-10-15 13:58:12Z Ellen Wicklum PO Box 474 White River Jct VT 05001 687487 false X VCDP.org X 1983 VT Community based court alternatives for youths and adults. 9 9 15 60 0 0 567015 621208 39642 43587 7026 -20577 2119 13564 615802 657782 0 0 0 0 454054 595687 0 0 113619 118814 567673 714501 48129 -56719 484710 437073 23375 36179 461335 400894 Community based court alternatives for youths and adults. false false 415096 0 280348 VT and NH Court Diversion and the Youth Substance Abuse Safety Program (YSASP) provides community based court alternatives to youth and adults referred by the prosecutor for minor offenses and underage drinking or possession of marijuana. 116858 0 137309 Lower Grafton County Court Diversion and Sullivan County Court Diversion Programs offers community based court alternatives to youth and adults referred by the Prosecutor for minor offenses and underage drinking and possession of marijuana. 188431 0 239175 Juvenile Restorative Justice Program offers services and supports to youth who have been adjudicated or have been screened using the Youth Assessment Screening Instrument (YASI) and determined to be at-risk for reoffending. This program connects youth to pro social activities and provides support in many other life areas such as family and school. 720385 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 15 true false false false false false false false false false false X 9 9 false false false false false true true true true false false true true true true true true true false false X X Ellen Wicklum 8022955078 PO Box 474 White River Jct VT 05001 Ellen Wicklum Executive Director 40.00 X 72247 0 15306 Cathryn C Nunlist President 4.00 X X 0 0 0 Joanne Roberts Vice President 4.00 X X 0 0 0 Amanda Roberts Secretary 4.00 X X 0 0 0 Travis Brockett Board Member 1.00 X 0 0 0 Charlie Buttrey Board Member 1.00 X 0 0 0 Taylor Ho Bynum Board Member 1.00 X 0 0 0 Alison Eko Board Member 1.00 X 0 0 0 Brad Sargent Board Member 1.00 X 0 0 0 Bob Hayden Board Emeritus 1.00 X 0 0 0 72247 0 15306 false false false 613245 7963 621208 Client fees - VT 900099 19026 0 0 Client fees - NH 900099 24561 0 0 43587 9128 0 9128 0 29705 -29705 -29705 0 0 -29705 Misc. Income 900099 13564 13564 0 0 13564 657782 57151 0 -20577 86320 85871 449 0 397662 395593 2069 0 74788 74788 0 0 36917 37656 -739 0 15100 15100 0 0 1672 5210 -3538 0 24000 30150 -6150 0 10286 11063 -777 0 5051 5000 51 0 3734 0 3734 0 16841 16841 0 0 Equipment lease 12235 12235 0 0 Miscellaneous 6832 6671 161 0 Printing & postage 1273 1242 31 0 Telecommunications 10772 10773 -1 0 11018 12192 -1174 0 714501 720385 -5884 0 144685 48749 142356 275585 41040 74599 198 1400 7550 66264 35674 1168 30590 153863 0 484710 437073 12609 36179 10766 0 23375 36179 X 457470 400894 3865 0 461335 400894 484710 437073 X -56719 -3722 X false true X true false X 0 484219 596284 519042 550549 664795 2814889 0 0 484219 596284 519042 550549 664795 2814889 0 2814889 802 3704 10332 7026 -20577 1287 0 639 78164 77381 2119 13564 171867 2988043 0.94210 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Misc. Income 2019: 639. 2020: 2964. 2021: 6011. 2022: 2119. 2023: 13564. Description: PPP Loan forgiveness 2020: 75200. 2021: 71370. 2022: 0. 2023: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 3964 1473 2491 31725 30634 1091 30575 3567 27008 30590 X 657782 657782 657782 714501 714501 714501 Pt X, Line 2 In accordance with ASC 740, Income taxes, the Organization must record the tax benefit associated with tax deductions taken for tax return purposes when it is more likely than not the position will not be sustained. This standard had no impact on the Organizations financial statements for the year ending June 30, 2024. The Organization does not believe there are any material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits. For the year ended June 30, 2024, there were no interest or penalties recorded or included in the financial statements. Pt VI, Line 7a Yes, the stockholders elect the governing body. Pt VI, Line 7b Decision of the governing body is subject to approval by members. Pt VI, Line 11b The accountant prepares the 990 and gives a copy to the governing body to review. After they review the 990 they sign the 8879 to be e-filed. Pt VI, Line 12c Any conflicts are noted at each meeting and dealt with at that time. Pt VI, Line 15a The organization uses a comparability data along with comparing local area organizations compensation to make their determination. Pt VI, Line 19 They are available to anyone upon request. Pt XI Reclassifications of Net Assets with donor restrictions