Washington County Diversion Program INC EIN 03-0282615

Washington County Diversion Program INC

EIN  03-0282615 Public charity (501(c)(3)) Barre, VT Founded 1982
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Size
$100K–1M
What they do
Offers alternatives to punishment for first-time offenders.
Leadership
Megan Rizzo · Executive Director · $67K
Money in and out
$416K revenue, $396K expenses
Bottom line
100% program efficiency

Offers alternatives to punishment for first-time offenders. For fiscal year 2024 it reported $416K in revenue, $396K in expenses, and $150K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$416K
Pt VIII · Ln 12
Total expenses
$396K
Pt IX · Ln 25
Net assets
$150K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $21K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
6.7mo
months of highly liquid reserves at operating expense rate▼ -11% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▲ ×62 vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$416K
FY2024▲ +25%
Expenses
$396K
FY2024▲ +19%
Total assets
$239K
FY2024▲ +15%
Total liabilities
$88K
FY2024▲ +14%
Total revenue
$416K
Pt VIII · Ln 12
Total expenses
$396K
Pt IX · Ln 25
Net assets
$150K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$21K
Total assetsPt X · Ln 16$239K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $396K of program spending, described in the organization's own filed words · FY2024.
01

Court Diversion/PTS (State Funded) The Washington County Diversion Program (WCDP) is a non-profit organization that provides a range of restorative justice programs for the communities within Washington County, Vermont. WCDP addresses unlawful behavior, supports victims of crime and promotes a healthy community.

$323Kprogram expense
02

Balanced and Restorative Justice Program (Dept. for Children & Families Funded) These services are provided to youth who are charged with a delinquency, have been adjudicated delinquent or are at-risk for involvement in the juvenile justice system.

$76Kprogram expense
03

Fee for service

$-4Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWashington County Diversion Program INC
EINHdr · item D03-0282615
Principal addressHdr · item CBarre, VT
WebsiteHdr · item Jwww.wcdp-vt.org
Year of formationHdr · item L1982
State of legal domicileHdr · item MVT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I44)
Ruling yearIRS BMFOct 1982

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$66,503Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Megan Rizzo’s $67K as Executive Director is at the 43rd percentile of top reported officer pay among 1398 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Megan Rizzo$66,503$68,540
Catherine Kalkstein$37,530$67,132$65,177$65,078
Megan Rizzo$52,842

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$409K · 98%
Program service revenue$6K · 1%
Contributions & grants98%$409K
Program service revenue1%$6K
Investment income$2K
— government grantsLn 1e$409K
Total revenueLn 12$416K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$396K
Total functional expensesLn 25$396K

Balance Sheet

Part X · end of year
CashLn 1$220K
Total assetsLn 16$239K
Total liabilitiesLn 26$88K
Total net assetsLn 32$150K
Months of cash on handcomputed6.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $220K · Operating expenses/yr $396K
6.7 months
Where the money goes
Program services
Program services $396K · Total expenses $396K
100%
Management & General
Management & general $0 · Total expenses $396K
0%
Fundraising
Fundraising $0 · Total expenses $396K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $8K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $409K · Total revenue $416K
98%
Government reliance
Government grants $409K · Total revenue $416K
98%
Earned-income share
Program service revenue $6K · Total revenue $416K
1%
Investment reliance
Investment income $2K · Total revenue $416K
0%
Program self-sufficiency
Program service revenue $6K · Total expenses $396K
2%
Growth & trend
Revenue growth (YoY)
This year $416K · Prior year $333K
+25%
Revenue CAGR
FY2019 $325K · FY2024 $416K
+5%
Net-asset trend (YoY)
End of year $150K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $416K · Expenses $396K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $239K
Net-asset ratio
Net assets $150K · Total assets $239K
63%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $239K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Megan Rizzo · Reported title Executive Director · Highest reported compensation $67K · Total expenses $396K
17%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $347K · Total expenses $396K
88%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Revenue growth 25%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$24

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$333K revenue · ⤓ 990 PDF
FY2023$237K revenue · ⤓ 990 PDF
FY2022$327K revenue · ⤓ 990 PDF
FY2021$349K revenue · ⤓ 990 PDF
FY2020$325K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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