Community based court alternatives for youths and adults.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$69K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.1 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
$21K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$607K
-11% vs prior year
Spent
$524K
To programs
100%
Net assets
$409K
By yearFY2021–FY2025
Revenue
$607K
FY2022▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$678K
FY2022$607K
FY2023$616K
FY2024$658K
FY2025$806K
Expenses
$524K
FY2022▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2021$536K
FY2022$524K
FY2023$568K
FY2024$715K
FY2025$724K
Net assets
$409K
FY2022▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2021$310K
FY2022$409K
FY2023$461K
FY2024$401K
FY2025$483K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

100 cents of each dollar spent went to programs.

Program services 100% · $524K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $69K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$69,360Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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 · 1 named individual · Part VII

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

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.

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Provided by the organization

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3 programs · $524K · in their own filed words · FY2021
01

Windsor County Court Diversion and the Youth Substance Abuse Safety Program (YSASP) provides a restorative response to participants referred by the Windsor County State's Attorney who have a criminal charge, or to youth under 21 cited for underage drinking or possession of marijuana.

$524Kprogram 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.

Pt IX · col B
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.

Pt IX · col B

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$607K
Ln 12
Gifts and grantsLn 1h$474K
Other incomeLn 4–11$77K
Fees for servicesLn 2g$45K
Money outPt IX
$524K
Ln 25
Programscol B$524K
Owns and owesPt X
$409K
net assets · Ln 32
Cash and savingsLn 1–2$266K
Total assetsLn 16$430K
LiabilitiesLn 26$21K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$474K
Government grantsLn 1e$473K
Fees for servicesLn 2g$45K
Investment incomeLn 3$10K
Other incomeLn 4–11$77K
Total revenueLn 12$607K
Assets in detailPt X, end of year
CashLn 1$125K
SavingsLn 2$140K
Cash and savings togetherLn 1–2$266K
InvestmentsLn 11–13$147K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$430K
LiabilitiesLn 26$21K
Net assetsLn 32$409K
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 FY22End FY22
Cash and savingsLn 1–2$249K$266K
InvestmentsLn 11–13$137K$147K
Land, buildings, equipmentLn 10c$1K$1K
Total assetsLn 16$431K$430K
LiabilitiesLn 26$121K$21K
Net assetsLn 32$310K$409K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$74K$74K$0$0
Other salaries and wagesLn 7$266K$266K$0$0
Pension plan contributionsLn 8$3K$3K$0$0
Other employee benefitsLn 9$42K$42K$0$0
Payroll taxesLn 10$27K$27K$0$0
Legal feesLn 11b$2K$2K$0$0
Accounting feesLn 11c$19K$19K$0$0
Office expensesLn 13$4K$4K$0$0
OccupancyLn 16$23K$23K$0$0
TravelLn 17$8K$8K$0$0
Depreciation, depletion and amortizationLn 22$71$71$0$0
InsuranceLn 23$14K$14K$0$0
Other expenses (24a–d)Ln 24$27K$27K$0$0
All other expensesLn 24e$15K$15K$0$0
Total functional expensesLn 25$524K$524K$0$0

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $606,755 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $544,054$473,917
I-9 Program service revenuePrior year $52,230$45,125
I-10 Investment incomePrior year $3,704$10,332
I-11 Other revenuePrior year $78,164$77,381
I-12 Total revenuePrior year $678,152$606,755
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $421,865$411,673
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $114,589$112,817
I-18 Total expensesPrior year $536,454$524,490
I-19 Revenue less expensesPrior year $141,698$82,265
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $606,755 across 7 lines filed
VIII-1e Government grants$472,740
VIII-1f All other contributions, gifts and grants$1,177
VIII-1h Total contributions, gifts and grants$473,917
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$45,125
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $10,332$10,332
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $77,381 · Unrelated business $0 · Excluded from tax $0$77,381
VIII-12 Total revenueRelated to mission $122,506 · Unrelated business $0 · Excluded from tax $10,332$606,755
Part IX · Statement of functional expenses $524,490 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $74,455 · Management $0 · Fundraising $0$74,455
IX-7 Other salaries and wagesPrograms $265,698 · Management $0 · Fundraising $0$265,698
IX-8 Pension plan contributionsPrograms $2,837 · Management $0 · Fundraising $0$2,837
IX-9 Other employee benefitsPrograms $41,524 · Management $0 · Fundraising $0$41,524
IX-10 Payroll taxesPrograms $27,159 · Management $0 · Fundraising $0$27,159
IX-11b Legal feesPrograms $2,210 · Management $0 · Fundraising $0$2,210
IX-11c Accounting feesPrograms $19,149 · Management $0 · Fundraising $0$19,149
IX-13 Office expensesPrograms $4,324 · Management $0 · Fundraising $0$4,324
IX-16 OccupancyPrograms $23,400 · Management $0 · Fundraising $0$23,400
IX-17 TravelPrograms $7,534 · Management $0 · Fundraising $0$7,534
IX-22 Depreciation, depletion and amortizationPrograms $71 · Management $0 · Fundraising $0$71
IX-23 InsurancePrograms $14,369 · Management $0 · Fundraising $0$14,369
IX-24 Other expenses (24a–d)Programs $27,203 · Management $0 · Fundraising $0$27,203
IX-24e All other expensesPrograms $14,557 · Management $0 · Fundraising $0$14,557
IX-25 Total functional expensesPrograms $524,490 · Management $0 · Fundraising $0$524,490
Part X · Balance sheet $430,244 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $109,390$125,291
X-2 Savings and temporary cash investmentsStart of year $140,069$140,278
X-4 Accounts receivableStart of year $36,051$8,910
X-9 Prepaid expenses and deferred chargesStart of year $7,723$7,688
X-10c Land, buildings and equipment, netStart of year $1,312$1,240
X-11 Publicly traded securitiesStart of year $136,764$146,837
X-16 Total assetsStart of year $431,309$430,244
X-17 Accounts payable and accrued expensesStart of year $42,914$14,775
X-19 Deferred revenueStart of year $7,132$6,604
X-26 Total liabilitiesStart of year $121,416$21,379
X-27 Net assets without donor restrictionsStart of year $309,893$407,182
X-28 Net assets with donor restrictionsStart of year $0$1,683
X-32 Total net assets or fund balancesStart of year $309,893$408,865
X-33 Total liabilities and net assetsStart of year $431,309$430,244
Part XI · Reconciliation of net assets $408,865 net assets at year end
XI-1 Total revenue$606,755
XI-2 Total expenses$524,490
XI-3 Revenue less expenses$82,265
XI-4 Net assets at start of year$309,893
XI-8 Prior period adjustments$16,707
XI-10 Net assets at end of year$408,865

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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