Aloha Foundation INC FY2021 filing

Tax-deductible

Fairlee, VT501(c)(3)Since 1968Recreation & SportsEIN 03-6016791Revenue $11.9M in FY2021

On file with the IRSalohafoundation.org2968 Lake Morey Rd, 05045-9400 · Fairlee, VTTax-exempt since Mar 1913Publicly supported — 509(a)(2)

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Operation of 4 summer resident camps, a summer day camp & a year-round outdoor education center.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$494K 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

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.3M a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$494K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.5M
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.9M
+148% vs prior year
Spent
$8.8M
To programs
74%
Net assets
$52.4M
By yearFY2020–FY2024
Revenue
$11.9M
FY2021▲ +148%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.8M
FY2021$11.9M
FY2022$13.6M
FY2023$12.3M
FY2024$12.3M
Expenses
$8.8M
FY2021▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.1M
FY2021$8.8M
FY2022$10.5M
FY2023$11.6M
FY2024$11.5M
Net assets
$52.4M
FY2021▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$47.2M
FY2021$52.4M
FY2022$47.0M
FY2023$53.7M
FY2024$58.7M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1913.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $6.5M Management & general 24% · $2.1M Fundraising 2% · $221K

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

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Who runs it and what they're paid

27 people listed on the 990; $494K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$160,595Pt VII · Sec A
Chief Financial Officer
$125,810Pt VII · Sec A
Director of Operations
$106,160Pt VII · Sec A
Director of Development
$101,406Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Vanessa Reigler’s $186K as Executive Director is at the 11th percentile of top reported officer pay among 290 $10–100M recreation & sports 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Vanessa Reigler$185,712$177,482$171,134$160,595$139,616
Sarah Littlefield——$158,859——
Overtree Christopher E————$144,133
Ross Timothy———$125,810$132,740
Penelope Johnson$132,526$40,884———
Jason Knowles$126,966$121,330$113,549$106,160—
Robynn Farkas$116,131————
Choquette Kristina————$105,606

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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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

Operates summer camps and an outdoor education center for youth.

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Provided by the organization

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3 programs · $6.5M · in their own filed words · FY2021
01

Three summer resident camps & one summer day camp.

$4.9Mprogram expense
02

A year-round outdoor education center, served schools, individual children, families, elders & others.

$865Kprogram expense
03

One summer resident camp served families and groups.

$796Kprogram expense

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 · FY2025
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$11.9M
Ln 12
Fees for servicesLn 2g$6.6M
Investment incomeLn 3$2.6M
Gifts and grantsLn 1h$2.4M
Money outPt IX
$8.8M
Ln 25
Programscol B$6.5M
Managementcol C$2.1M
Fundraisingcol D$221K
Owns and owesPt X
$52.4M
net assets · Ln 32
Cash and savingsLn 1–2$249K
Total assetsLn 16$55.9M
LiabilitiesLn 26$3.5M
PeoplePt VI, VII
27
listed · VII A
PaidVII A4
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Noncash giftsLn 1g$169K
Fees for servicesLn 2g$6.6M
Investment incomeLn 3$2.6M
Other incomeLn 4–11$296K
Gains on assetsLn 7$1.7M
Total revenueLn 12$11.9M
Assets in detailPt X, end of year
CashLn 1$249K
Cash and savings togetherLn 1–2$249K
InvestmentsLn 11–13$46.4M
Land, buildings, equipmentLn 10c$8.0M
Other assetsLn 15$974K
Total assetsLn 16$55.9M
LiabilitiesLn 26$3.5M
Net assetsLn 32$52.4M
OperationsPt I, VI
EmployeesI 5102
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$365K$249K
InvestmentsLn 11–13$39.5M$46.4M
Land, buildings, equipmentLn 10c$8.5M$8.0M
Total assetsLn 16$49.5M$55.9M
LiabilitiesLn 26$2.2M$3.5M
Net assetsLn 32$47.2M$52.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$706K$706K
Pay of current officers, directors and key staffLn 5$359K$293K$65K
Other salaries and wagesLn 7$3.1M$2.1M$969K$86K
Other employee benefitsLn 9$539K$279K$237K$23K
Payroll taxesLn 10$270K$152K$107K$10K
Legal feesLn 11b$48K$48K
Accounting feesLn 11c$47K$47K
Investment management feesLn 11f$37K$37K
Advertising and promotionLn 12$8K$8K$646
Office expensesLn 13$342K$291K$39K$12K
OccupancyLn 16$627K$621K$6K$154
TravelLn 17$56K$51K$5K$73
Depreciation, depletion and amortizationLn 22$596K$566K$28K$2K
InsuranceLn 23$279K$265K$13K$1K
Other expenses (24a–d)Ln 24$1.3M$1.1M$193K$13K
All other expensesLn 24e$468K$392K$68K$8K
Total functional expensesLn 25$8.8M$6.5M$2.1M$221K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $12.3M$11.5M$857K$58.7M 990 PDF
FY2023 $12.3M$11.6M$690K$53.7M 990 PDF
FY2022 $13.6M$10.5M$3.1M$47.0M 990 PDF
FY2021 Viewing $11.9M$8.8M$3.1M$52.4M 990 PDF
FY2020 $4.8M$6.1M−$1.3M$47.2M 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 FY2021 990 (6 parts)
Part I · Summary $11,897,602 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,393,409$2,448,506
I-9 Program service revenuePrior year $171,413$6,567,334
I-10 Investment incomePrior year $2,232,868$2,585,288
I-11 Other revenuePrior year $1,705$296,474
I-12 Total revenuePrior year $4,799,395$11,897,602
I-13 Grants and similar amounts paidPrior year $35,096$706,386
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,903,547$4,293,082
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,167,725$3,836,781
I-18 Total expensesPrior year $6,106,368$8,836,249
I-19 Revenue less expensesPrior year −$1,306,973$3,061,353
Part VI · Governance 23 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
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 $11,897,602 across 9 lines filed
Lines not itemized here account for −$3,057 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,448,506
VIII-1g Noncash contributions (included above)$168,937
VIII-1h Total contributions, gifts and grants$2,448,506
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,567,334$6,567,334
VIII-3 Investment incomeExcluded from tax $905,634$905,634
VIII-6 Net rental income or lossExcluded from tax −$41,836−$41,836
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,679,654$1,679,654
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $23,142 · Unrelated business $318,225$341,367
VIII-12 Total revenueRelated to mission $6,587,419 · Unrelated business $318,225 · Excluded from tax $2,543,452$11,897,602
Part IX · Statement of functional expenses $8,836,249 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $706,386$706,386
IX-5 Pay of current officers, directors and key staffManagement $293,480 · Fundraising $65,084$358,564
IX-7 Other salaries and wagesPrograms $2,070,403 · Management $968,968 · Fundraising $85,923$3,125,294
IX-9 Other employee benefitsPrograms $279,352 · Management $236,896 · Fundraising $22,824$539,072
IX-10 Payroll taxesPrograms $152,492 · Management $107,451 · Fundraising $10,209$270,152
IX-11b Legal feesManagement $47,663$47,663
IX-11c Accounting feesManagement $46,861$46,861
IX-11f Investment management feesManagement $37,211$37,211
IX-12 Advertising and promotionPrograms $7,686 · Management $646$8,332
IX-13 Office expensesPrograms $291,438 · Management $38,589 · Fundraising $12,230$342,257
IX-16 OccupancyPrograms $620,839 · Management $5,812 · Fundraising $154$626,805
IX-17 TravelPrograms $50,669 · Management $4,811 · Fundraising $73$55,553
IX-22 Depreciation, depletion and amortizationPrograms $566,078 · Management $27,630 · Fundraising $2,164$595,872
IX-23 InsurancePrograms $265,217 · Management $12,860 · Fundraising $1,099$279,176
IX-24 Other expenses (24a–d)Programs $1,123,028 · Management $193,130 · Fundraising $12,897$1,329,055
IX-24e All other expensesPrograms $391,950 · Management $68,152 · Fundraising $7,894$467,996
IX-25 Total functional expensesPrograms $6,525,538 · Management $2,090,160 · Fundraising $220,551$8,836,249
Part X · Balance sheet $55,861,935 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $364,995$249,206
X-3 Pledges and grants receivableStart of year $11,110$95,158
X-4 Accounts receivableStart of year $99,082$2,631
X-8 Inventories for sale or useStart of year $1,287$10,505
X-9 Prepaid expenses and deferred chargesStart of year $111,120$120,717
X-10c Land, buildings and equipment, netStart of year $8,450,304$8,010,213
X-11 Publicly traded securitiesStart of year $39,519,439$46,399,276
X-15 Other assetsStart of year $911,473$974,229
X-16 Total assetsStart of year $49,468,810$55,861,935
X-17 Accounts payable and accrued expensesStart of year $289,519$402,950
X-19 Deferred revenueStart of year $984,351$1,242,853
X-24 Unsecured notes and loans payableStart of year $965,200$1,817,100
X-26 Total liabilitiesStart of year $2,239,070$3,462,903
X-27 Net assets without donor restrictionsStart of year $13,911,546$15,332,260
X-28 Net assets with donor restrictionsStart of year $33,318,194$37,066,772
X-32 Total net assets or fund balancesStart of year $47,229,740$52,399,032
X-33 Total liabilities and net assetsStart of year $49,468,810$55,861,935
Part XI · Reconciliation of net assets $52,399,032 net assets at year end
XI-1 Total revenue$11,897,602
XI-2 Total expenses$8,836,249
XI-3 Revenue less expenses$3,061,353
XI-4 Net assets at start of year$47,229,740
XI-5 Net unrealized gains (losses) on investments$2,107,939
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$52,399,032

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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