VERMONT SCHOOL BOARDS ASSOCIATION (EIN 030211383) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

SUSAN CEGLOWSKI

Phone

8022233580

Tax Period

2024-07-01 to 2025-06-30

VERMONT SCHOOL BOARDS ASSOCIATION, founded in 1955, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

EDUCATIONAL ASSOCIATION FOR SCHOOL BOARDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,000

Program Service Revenue $1,031,899

Investment Income $39,193

Other Revenue $0

TOTAL REVENUE $1,076,092

Expense Breakdown

Grants Paid $0

Salaries & Benefits $725,488

Fundraising Expenses $0

Program Expenses $805,649

Other Expenses $319,999

TOTAL EXPENSES $1,045,487

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,076,092	$943,824	+0.1%
Expenses	$1,045,487	$937,736	+0.1%
Net Income	$30,605	$6,088	+4.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$187,906

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUSAN CEGLOWSKI	Executive Dir.	40.00	Officer	$141,335	$46,571	$187,906
NEIL ODELL	WINDSOR REP	1.00	Director	$0	$0	$0
MARK KOENIG	ADDISON REP	1.00	Director	$0	$0	$0
LISA MISER	RUTLAND REP	1.00	Director	$0	$0	$0
MELANIE VIRGILIO	BENNINGTON REP	1.00	Director	$0	$0	$0
MEGHAN METZLER	EAST CHITT REP	1.00	Director	$0	$0	$0
GASTON BATHALON	KINGDOM N REP	1.00	Director	$0	$0	$0
LAURA WILLIAMS	WEST CHITT REP	1.00	Director	$0	$0	$0
JIM SALSGIVER	Treasurer	1.00	Officer Director	$0	$0	$0
SUZANNE BUCK	ADDISON REP	1.00	Director	$0	$0	$0
BART BEZIO	CENTRAL VT REP	1.00	Director	$0	$0	$0
LINDA SMITH	RUTLAND REP	1.00	Director	$0	$0	$0
DAN MAC ARTHUR	WINDHAM REP	1.00	Director	$0	$0	$0
FLOR DIAZ SMITH	President	1.00	Officer Director	$0	$0	$0
BARBARA POSTMAN	KINGDOM N REP	1.00	Director	$0	$0	$0
MARTINE LAROCQUE GULICK	WEST CHITT REP	1.00	Director	$0	$0	$0
CLAYTON CARGILL	KINGDOM S REP	1.00	Director	$0	$0	$0
JOE WINRICH	WINDHAM REP	1.00	Director	$0	$0	$0
MARK CLOUGH	Vice President	1.00	Officer Director	$0	$0	$0
MICHAEL INNERS	FRANKLIN REP	1.00	Director	$0	$0	$0
TARA ARNESON	EAST CHITT REP	1.00	Director	$0	$0	$0
NANCY RUSSELL	WINDSOR REP	1.00	Director	$0	$0	$0
EMILY REYNOLDS	CENTRAL VT REP	1.00	Director	$0	$0	$0
JACK MCCARTHY	FRANKLIN REP	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,076,092	$1,045,487	$837,760	$30,605
2024	$943,824	$937,736	$778,415	$6,088
2023	$889,232	$786,871	$738,765	$102,361
2022	$886,161	$832,933	$646,029	$53,228
2020	$857,036	$783,875	$489,378	$73,161
2019	$945,723	$971,502	$374,012	$-25,779
2018	$1,114,078	$1,119,405	$366,522	$-5,327

VERMONT SCHOOL BOARDS ASSOCIATION