Valley Court Diversion Program INC

Tax-deductible

White Riv Jct, VT501(c)(3)Crime & LegalEIN 03-0285093

Community based court alternatives for youths and adults.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Run by 60 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $59K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$89K
to officers and key staff · 12% of spending
Top officer’s pay higher than 69% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $119K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$16K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$806K
+23% vs prior year
Spent
$724K
To programs
99%
Net assets
$483K
By yearFY2021–FY2025
Revenue
$806K
FY2025▲ +23%
Revenue by fiscal year
FY2021$678K
FY2022$607K
FY2023$616K
FY2024$658K
FY2025$806K
Expenses
$724K
FY2025▲ +1%
Expenses by fiscal year
FY2021$536K
FY2022$524K
FY2023$568K
FY2024$715K
FY2025$724K
Net assets
$483K
FY2025▲ +20%
Net assets by fiscal year
FY2021$310K
FY2022$409K
FY2023$461K
FY2024$401K
FY2025$483K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $716K Management & general 1% · $8K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$88,890Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Ellen Wicklum’s $89K as Executive Director is at the 69th percentile of top reported officer pay among 1404 $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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Ellen Wicklum$88,890$72,247—$69,360$58,246
Ellen Wicklum——$75,614——

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.

See Valley Court Diversion Program INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides court alternatives for youths and adults in the community.

Provided by the organization

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3 program services account for $716K of program spending, described in the organization's own filed words · FY2024.
01

VT and 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.

$366Kprogram expense
02

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.

$249Kprogram expense
03

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.

$101Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$119K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$806K
Ln 12
Gifts and grantsLn 1h$762K
Fees for servicesLn 2g$28K
Investment incomeLn 3$13K
Money outPt IX
$724K
Ln 25
Programscol B$716K
Managementcol C$8K
Owns and owesPt X
$483K
net assets · Ln 32
Cash and savingsLn 1–2$389K
Total assetsLn 16$498K
LiabilitiesLn 26$16K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$762K
Government grantsLn 1e$750K
Fees for servicesLn 2g$28K
Investment incomeLn 3$13K
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$806K
Assets in detailPt X, end of year
CashLn 1$100K
SavingsLn 2$288K
Cash and savings togetherLn 1–2$389K
Land, buildings, equipmentLn 10c$24K
Total assetsLn 16$498K
LiabilitiesLn 26$16K
Net assetsLn 32$483K
OperationsPt I, VI
EmployeesI 512
VolunteersI 660
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$324K$389K
Land, buildings, equipmentLn 10c$31K$24K
Total assetsLn 16$437K$498K
LiabilitiesLn 26$36K$16K
Net assetsLn 32$401K$483K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$91K$90K$1K$0
Other salaries and wagesLn 7$385K$385K$0$0
Other employee benefitsLn 9$79K$79K$0$0
Payroll taxesLn 10$39K$39K$1$0
Accounting feesLn 11c$18K$18K$0$0
Advertising and promotionLn 12$2K$2K$0$0
Office expensesLn 13$6K$6K$20$0
Information technologyLn 14$7K$7K$0$0
OccupancyLn 16$25K$25K$0$0
TravelLn 17$12K$12K$0$0
Conferences, conventions and meetingsLn 19$5K$5K$0$0
Depreciation, depletion and amortizationLn 22$7K$0$7K$0
InsuranceLn 23$17K$17K$0$0
Other expenses (24a–d)Ln 24$12K$12K$2$0
All other expensesLn 24e$17K$17K$443$0
Total functional expensesLn 25$724K$716K$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $806K$724K$82K$483K 990 PDF
FY2024 $658K$715K−$57K$401K 990 PDF
FY2023 $616K$568K$48K$461K 990 PDF
FY2022 $607K$524K$82K$409K 990 PDF
FY2021 $678K$536K$142K$310K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $806,074 across 8 lines filed
VIII-1e Government grants$750,412
VIII-1f All other contributions, gifts and grants$11,494
VIII-1h Total contributions, gifts and grants$761,906
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$27,924
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $12,761$12,761
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,483 · Unrelated business $0 · Excluded from tax $0$3,483
VIII-12 Total revenueRelated to mission $31,407 · Unrelated business $0 · Excluded from tax $12,761$806,074
Part IX · Statement of functional expenses $724,279 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $90,160 · Management $1,300 · Fundraising $0$91,460
IX-7 Other salaries and wagesPrograms $384,616 · Management $0 · Fundraising $0$384,616
IX-9 Other employee benefitsPrograms $79,454 · Management $0 · Fundraising $0$79,454
IX-10 Payroll taxesPrograms $39,412 · Management $1 · Fundraising $0$39,413
IX-11c Accounting feesPrograms $18,496 · Management $0 · Fundraising $0$18,496
IX-12 Advertising and promotionPrograms $2,375 · Management $0 · Fundraising $0$2,375
IX-13 Office expensesPrograms $5,516 · Management $20 · Fundraising $0$5,536
IX-14 Information technologyPrograms $7,162 · Management $0 · Fundraising $0$7,162
IX-16 OccupancyPrograms $24,600 · Management $0 · Fundraising $0$24,600
IX-17 TravelPrograms $12,480 · Management $0 · Fundraising $0$12,480
IX-19 Conferences, conventions and meetingsPrograms $5,022 · Management $0 · Fundraising $0$5,022
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $6,617 · Fundraising $0$6,617
IX-23 InsurancePrograms $17,431 · Management $0 · Fundraising $0$17,431
IX-24 Other expenses (24a–d)Programs $12,356 · Management $2 · Fundraising $0$12,358
IX-24e All other expensesPrograms $16,816 · Management $443 · Fundraising $0$17,259
IX-25 Total functional expensesPrograms $715,896 · Management $8,383 · Fundraising $0$724,279
Part X · Balance sheet $498,353 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $48,749$100,447
X-2 Savings and temporary cash investmentsStart of year $275,585$288,304
X-3 Pledges and grants receivableStart of year $74,599$84,229
X-9 Prepaid expenses and deferred chargesStart of year $7,550$1,400
X-10c Land, buildings and equipment, netStart of year $30,590$23,973
X-16 Total assetsStart of year $437,073$498,353
X-17 Accounts payable and accrued expensesStart of year $36,179$15,814
X-19 Deferred revenueStart of year $0$0
X-26 Total liabilitiesStart of year $36,179$15,814
X-27 Net assets without donor restrictionsStart of year $400,894$482,539
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $400,894$482,539
X-33 Total liabilities and net assetsStart of year $437,073$498,353
Part XI · Reconciliation of net assets $482,539 net assets at year end
XI-1 Total revenue$806,074
XI-2 Total expenses$724,279
XI-3 Revenue less expenses$81,795
XI-4 Net assets at start of year$400,894
XI-9 Other changes in net assets−$150
XI-10 Net assets at end of year$482,539

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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