{"success":true,"data":{"_id":222744474,"filings":[{"Organization":{"value":null,"Person":["HEATHER MCCLURE","JANICE KLODOWSKI","DENNIS SILVIA","DANIEL KUSAILA","ED KORAL","STEVEN BAUMAN","DONNA BLAIR","ROBERT GAGLIARDI","DIANE HANSON","MICHAEL HORNING","WILLIAM MOTHERWAY","MAUREEN RAESIDE","WILDA SEYMOUR","ANNE MARIE TOWLE","RICHARD SMITH","JANICE VALGOI"],"Title":["CHAIR","VICE CHAIR","TREASURER (FROM OCT '17)","TREASURER (TO OCT '17)","SECRETARY (TO OCT '17)","DIRECTOR","DIRECTOR (FROM OCT '17)","DIRECTOR","DIRECTOR (TO OCT '17)","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR (FROM OCT '17)","PRESIDENT","DIRECTOR OF MEMBERSHIP"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,181375,120241],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,164719,105597],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,16656,14644]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 31st annual conference in auugust drawing over 1,100 participants from all over the world. regional meetings and seminars are also held in u.S cities to educate people about vermont's captive insurance industry.","year":2017,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1985,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"180 BATTERY STREET NO 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1560851,"Contributions":{"value":60000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":60000,"Related organizations":0},"Program revenue":{"value":1474399,"Total revenue":{"value":1474399,"ANNUAL CONFERENCE":999740,"MEMBERSHIP DUES":374479,"WEBINARS":62180,"NETWORKING RECEPTIONS":38000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22822,"Investment income total":22822,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3630,"Other total":3630,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1634313,"Grant expense":{"value":3000,"Grants to domestic orgs":3000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":833754,"Current officers":181375,"Disqualified persons":0,"Other salaries and wages":532942,"Pension plan contributions":14079,"Other employee benefits":53316,"Payroll taxes":52042},"Other expenses":{"value":797559,"Management services":0,"Legal":60244,"Accounting":19769,"Lobbying services":114376,"Investment management fees":3838,"Other services":22478,"Advertising":9208,"Office expenses":49325,"Information technology":26587,"Royalties":0,"Occupancy":70305,"Travel":32543,"Conferences and meetings":359421,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15965,"Insurance":4853,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8329,"DUES & SUBSCRIPTIONS":5261,"PROFESSIONAL DEVELOPMEN":3068},"All other expenses":318},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1569173,"Non-interest bearing cash":82798,"Savings and temp cash investments":89909,"Pledges and grants receivable":0,"Accounts receivable":43541,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":26292,"Land, building, equipment":37660,"Investments publicly traded":1119332,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":169641},"Liabilities":{"value":739064,"Sum of Total Liabilities":0,"Accounts payable, accrued":70972,"Grants payable":0,"Deferred, revenue":498451,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":169641},"Fund balance":{"value":830109,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":830109,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.047065350888713914,"percentile":0.2898143530481615},"Liabilities to Assets Ratio":{"score":0.47098949574075005,"percentile":0.1433454516553513},"Operating Reserve Ratio":{"score":0.9601422738483999,"percentile":0.4121431396375978},"Officer Compensation Ratio":{"score":0.1845521635084589,"percentile":0.3410241620827263},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.020918257096110792,"percentile":0.46937512231053313},"Asset Growth":{"score":0.0024511458537615533,"percentile":0.3303199173943676},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4655361108203545,"percentile":0.24293859090393677}},"source_xml":"201803049349301330_public.xml"},{"Organization":{"value":null,"Person":["WILLIAM MOTHERWAY","MICHAEL HORNING","DAN KUSAILA","STEVEN BAUMAN","SIRI GADBOIS","ROBERT GAGLIARDI","DIANE HANSON","ED KORAL","HEATHER MCCLURE","STEVEN MCEKGUBET","WILLIAM RILEY","RICHARD SMITH"],"Title":["CHAIRMAN","VICE CHAIR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,168447],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,153239],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,15208]},"Basic":{"value":null,"mission":"Mission not disclosed","year":2014,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1985,"state_legal_domicile":"VT","total_volunteers":120,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"180 BATTERY STREET SUITE 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":7480,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1480795,"Contributions":{"value":5400,"Other contributions":5400,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1417022,"Total revenue":{"value":1409542,"ANNUAL CONFERENCE":946344,"MEMBERSHIP DUES":390603,"NETWORKING RECEPTIONS":37000,"WEBINARS":35595},"Total other revenue":7480,"Unrelated business revenue":0},"Investment income":{"value":58373,"Investment income total":10892,"Net investment gain":47481,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1445574,"Grant expense":{"value":8275,"Grants to domestic orgs":8275,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":723178,"Current officers":168447,"Disqualified persons":0,"Other salaries and wages":460317,"Pension plan contributions":11635,"Other employee benefits":36969,"Payroll taxes":45810},"Other expenses":{"value":714121,"Management services":0,"Legal":28251,"Accounting":18000,"Lobbying services":59201,"Investment management fees":4149,"Other services":0,"Advertising":35458,"Office expenses":59379,"Information technology":47553,"Royalties":0,"Occupancy":64355,"Travel":33090,"Conferences and meetings":345727,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":13347,"Insurance":4717,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":894,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1568550,"Non-interest bearing cash":36049,"Savings and temp cash investments":245031,"Pledges and grants receivable":0,"Accounts receivable":242030,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":17941,"Land, building, equipment":64911,"Investments publicly traded":816151,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":146437},"Liabilities":{"value":800350,"Sum of Total Liabilities":0,"Accounts payable, accrued":59474,"Grants payable":0,"Deferred, revenue":596806,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":144070},"Fund balance":{"value":768200,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":768200,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02378519646541216,"percentile":0.46212214004625124},"Liabilities to Assets Ratio":{"score":0.5102483185107265,"percentile":0.13282877196087395},"Operating Reserve Ratio":{"score":1.0850707054775472,"percentile":0.44682362018641303},"Officer Compensation Ratio":{"score":0.11652603049031042,"percentile":0.5001404119172844},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5274224680386281,"percentile":0.3934228638086323}},"source_xml":"201521949349301452_public.xml"},{"Organization":{"value":null,"Person":["KEVIN MEAD","ANGELA ARMOUR","JOCELYN LAMB","NICOLE NIKKI FITZCHARLES","GAIL NEWMAN","JOE CARTER","ANDREW BAILLIE","JASON PALMER","MELINDA YOUNG","JULIE BORDO","AARON CIULLO","LAWRENCE COOK","IAN DAVIS","RYAN GADAPEE","A TRACY HASSETT","CAMERON MACARTHUR","BRENDA STEWART","DERICK WHITE"],"Title":["PRESIDENT","DIR, MEMBERSHIP & SALES","SR DIR, FINANCE; ASST TREASURER","ASSISTANT SECRETARY","BOARD CHAIR","VICE BOARD CHAIR","TREASURER (TO SEP '24)","TREASURER","SECRETARY","DIRECTOR (FROM OCT '24)","DIRECTOR (FROM OCT '24)","DIRECTOR (TO SEP '24)","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR (FROM OCT '24)","DIRECTOR (TO SEP '24)"],"Hours":[40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[209845,126794,124094,59248,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[185236,105216,102619,47667,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[24609,21578,21475,11581,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 40th annual conference in august, drawing just over 1,000 participants from all over the world. regional meetings and seminars are also held in u.S. cities to educate people about vermont's captive insurance industry.","year":2024,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN MEAD","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"150 DORSET ST STE 245 PMB 329, SOUTH BURLINGTON, VT, 5403, USA","city":"SOUTH BURLINGTON","state":"VT","country":"USA","zip_code":5403},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2085010,"Contributions":{"value":6470,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":6470,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2014887,"Total revenue":{"value":2008547,"ANNUAL CONFERENCE":1569200,"MEMBERSHIP DUES":386467,"SPONSORSHIPS":33500,"WEBINARS":12380,"NETWORKING EVENTS":7000},"Total other revenue":6340,"Unrelated business revenue":0},"Investment income":{"value":56028,"Investment income total":34183,"Net investment gain":21845,"Income from invest bond proceeds":0},"Other revenues":{"value":7625,"Other total":2944,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4681,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1956076,"Grant expense":{"value":720,"Grants to domestic orgs":720,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":944367,"Current officers":393187,"Disqualified persons":0,"Other salaries and wages":429435,"Pension plan contributions":9718,"Other employee benefits":54204,"Payroll taxes":57823},"Other expenses":{"value":1010989,"Management services":0,"Legal":106979,"Accounting":40538,"Lobbying services":10215,"Investment management fees":3351,"Other services":21642,"Advertising":42822,"Office expenses":88052,"Information technology":114046,"Royalties":0,"Occupancy":3996,"Travel":50613,"Conferences and meetings":482064,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24687,"Insurance":12888,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9096,"PROFESSIONAL DEVELOPMEN":6553,"DUES & SUBSCRIPTIONS":2543},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1507670,"Non-interest bearing cash":80858,"Savings and temp cash investments":134180,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":59448,"Land, building, equipment":45361,"Investments publicly traded":1187823,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":457843,"Sum of Total Liabilities":0,"Accounts payable, accrued":128416,"Grants payable":0,"Deferred, revenue":329427,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1049827,"Net assets without donor restriction":1049827,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06183855233308234,"percentile":0.5505944040765658},"Liabilities to Assets Ratio":{"score":0.30367587071441365,"percentile":0.20021942438380094},"Operating Reserve Ratio":{"score":0.7707624857111891,"percentile":0.35312682703148723},"Officer Compensation Ratio":{"score":0.26582862833550436,"percentile":0.22226791375240715},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02429429035421956,"percentile":0.4864421836185216},"Asset Growth":{"score":-0.017350143746877607,"percentile":0.25477826650970176},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5038615615756888,"percentile":0.33111263677202324}},"source_xml":"202522099349301217_public.xml"},{"Organization":{"value":null,"Person":["KEVIN MEAD","JANICE VALGOI","DIANE LEACH","MARGARET COMPANION","A TRACY HASSETT","JASON PALMER","ANDREW BAILLIE","DENNIS SILVIA","GAIL NEWMAN","JOE CARTER","LAWRENCE COOK","IAN DAVIS","RYAN GADAPEE","CAMERON MACARTHUR","STEPANIE MAPES","ANNE MARIE TOWLE","DERICK WHITE","MELINDA YOUNG"],"Title":["PRESIDENT","DIR, MEMBERSHIP & SALES","DIR, EDU & PROG PLANNING","DIR, FINANCE","CHAIR","VICE CHAIR","TREASURER","TREASURER (TO SEP '23)","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR (FROM OCT '23)","DIRECTOR (FROM OCT '23)","DIRECTOR (FROM OCT '23)","DIRECTOR (TO MAY '23)","DIRECTOR (TO SEP '23)","DIRECTOR","DIRECTOR (FROM OCT '23)"],"Hours":[40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[215369,151126,133455,132910,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[195333,133020,128553,128184,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[20036,18106,4902,4726,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 39th annual conference in august, drawing just over 1,000 participants from all over the world. regional meetings and seminars are also held in u.S. cities to educate people about vermont's captive insurance industry.","year":2023,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN MEAD","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"150 DORSET ST STE 245 PMB 329, SOUTH BURLINGTON, VT, 5403, USA","city":"SOUTH BURLINGTON","state":"VT","country":"USA","zip_code":5403},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2131604,"Contributions":{"value":64557,"Other contributions":1250,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":63307,"Related organizations":0},"Program revenue":{"value":1937422,"Total revenue":{"value":1934937,"ANNUAL CONFERENCE":1479615,"MEMBERSHIP DUES":387637,"SPONSORSHIPS":36000,"WEBINARS":22685,"NETWORKING EVENTS":9000},"Total other revenue":2485,"Unrelated business revenue":0},"Investment income":{"value":126596,"Investment income total":28576,"Net investment gain":98020,"Income from invest bond proceeds":0},"Other revenues":{"value":3029,"Other total":3029,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1914780,"Grant expense":{"value":1250,"Grants to domestic orgs":1250,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1032322,"Current officers":215369,"Disqualified persons":0,"Other salaries and wages":657827,"Pension plan contributions":16325,"Other employee benefits":75522,"Payroll taxes":67279},"Other expenses":{"value":881208,"Management services":0,"Legal":73691,"Accounting":30900,"Lobbying services":9827,"Investment management fees":4051,"Other services":0,"Advertising":32458,"Office expenses":91327,"Information technology":135197,"Royalties":0,"Occupancy":3639,"Travel":71876,"Conferences and meetings":399309,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":17073,"Insurance":10220,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":1640,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1339501,"Non-interest bearing cash":43121,"Savings and temp cash investments":93577,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":70818,"Land, building, equipment":22324,"Investments publicly traded":1065367,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":44294},"Liabilities":{"value":519021,"Sum of Total Liabilities":0,"Accounts payable, accrued":77193,"Grants payable":0,"Deferred, revenue":397534,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":44294},"Fund balance":{"value":820480,"Net assets without donor restriction":820480,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.101718705725829,"percentile":0.6262021623994559},"Liabilities to Assets Ratio":{"score":0.3874733949433408,"percentile":0.1688762734889788},"Operating Reserve Ratio":{"score":0.6995586960381871,"percentile":0.32825686771852486},"Officer Compensation Ratio":{"score":0.3305131660034051,"percentile":0.16072451572540214},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.012097335978595839,"percentile":0.4251375547300265},"Asset Growth":{"score":-0.025882076353034734,"percentile":0.2262108591193237},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5027623086458082,"percentile":0.32838064604251316}},"source_xml":"202402479349300810_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL HORNING","HEATHER MCCLURE","DAN KUSAILA","ED KORAL","STEVEN BAUMAN","SIRI GADBOIS","ROBERT GAGLIARDI","DIANE HANSON","JANICE KLODOWSKI","MAUREEN RAESIDE","WILLIAM MOTHERWAY","RICHARD SMITH"],"Title":["CHAIRMAN","VICE CHAIR","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,174460],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,159128],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,15332]},"Basic":{"value":null,"mission":"Mission not disclosed","year":2015,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1985,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"180 BATTERY STREET SUITE 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":5330,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1500375,"Contributions":{"value":7592,"Other contributions":7592,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1478041,"Total revenue":{"value":1478041,"ANNUAL CONFERENCE":996915,"MEMBERSHIP DUES":388836,"WEBINARS":45960,"NETWORKING RECEPTIONS":41000,"OTHER INCOME":5330},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14742,"Investment income total":14572,"Net investment gain":170,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1507880,"Grant expense":{"value":7400,"Grants to domestic orgs":7400,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":750049,"Current officers":174460,"Disqualified persons":0,"Other salaries and wages":479680,"Pension plan contributions":12039,"Other employee benefits":36459,"Payroll taxes":47411},"Other expenses":{"value":750431,"Management services":0,"Legal":53369,"Accounting":19042,"Lobbying services":45523,"Investment management fees":3175,"Other services":0,"Advertising":32664,"Office expenses":63445,"Information technology":37074,"Royalties":0,"Occupancy":69762,"Travel":39452,"Conferences and meetings":367445,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":14148,"Insurance":5045,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":287,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1531099,"Non-interest bearing cash":55421,"Savings and temp cash investments":307083,"Pledges and grants receivable":0,"Accounts receivable":193000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":19868,"Land, building, equipment":62812,"Investments publicly traded":751680,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":141235},"Liabilities":{"value":790688,"Sum of Total Liabilities":0,"Accounts payable, accrued":64135,"Grants payable":0,"Deferred, revenue":585318,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":141235},"Fund balance":{"value":740411,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":740411,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0050020828126301755,"percentile":0.3725220255900172},"Liabilities to Assets Ratio":{"score":0.5164185986667094,"percentile":0.13128427993897412},"Operating Reserve Ratio":{"score":1.01539844019418,"percentile":0.42807783505269226},"Officer Compensation Ratio":{"score":0.11569886197840677,"percentile":0.5025857770297825},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5060310310675965,"percentile":0.33652482219861957}},"source_xml":"201611659349300861_public.xml"},{"Organization":{"value":null,"Person":["A TRACY HASSETT","ANDREW BAILLIE","DENNIS SILVIA","GAIL NEWMAN","DONNA BLAIR","JOE CARTER","LAWRENCE COOK","STEPANIE MAPES","JASON PALMER","ANNE MARIE TOWLE","DERICK WHITE","KEVIN MEAD","RICHARD SMITH","JANICE VALGOI","DIANE LEACH","MARGARET COMPANION"],"Title":["CHAIR","IMMEDIATE PAST CHAIR","TREASURER","SECRETARY","DIRECTOR (TO JAN '22)","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT (FROM FEB '22)","PRESIDENT (TO FEB '22)","DIR, MEMBERSHIP & SALES","DIR, EDU & PROG PLANNING","DIR, FINANCE"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,154249,39788,129864,120902,120457],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,136408,39460,123586,115307,103116],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,17841,328,6278,5595,17341]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 37th annual conference in august, drawing nearly 1,000 participants from all over the world. regional meetings and seminars are also held in u.S. cities to educate people about vermont's captive insurance industry.","year":2022,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN MEAD","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"150 DORSET ST STE 245 PMB 329, SOUTH BURLINGTON, VT, 5403, USA","city":"SOUTH BURLINGTON","state":"VT","country":"USA","zip_code":5403},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1673963,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1660156,"Total revenue":{"value":1655626,"ANNUAL CONFERENCE":1208760,"MEMBERSHIP DUES":355496,"NETWORKING EVENTS":34965,"WEBINARS":32405,"SPONSORSHIPS":24000},"Total other revenue":4530,"Unrelated business revenue":0},"Investment income":{"value":8420,"Investment income total":17890,"Net investment gain":-9470,"Income from invest bond proceeds":0},"Other revenues":{"value":5387,"Other total":5387,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1671783,"Grant expense":{"value":1000,"Grants to domestic orgs":1000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":853871,"Current officers":193709,"Disqualified persons":0,"Other salaries and wages":542079,"Pension plan contributions":13661,"Other employee benefits":47986,"Payroll taxes":56436},"Other expenses":{"value":816912,"Management services":0,"Legal":59385,"Accounting":42147,"Lobbying services":8875,"Investment management fees":3949,"Other services":43072,"Advertising":2648,"Office expenses":49084,"Information technology":28979,"Royalties":0,"Occupancy":70271,"Travel":49583,"Conferences and meetings":397362,"Interest":2111,"Payments to affiliates":0,"Depreciation and depletion":12694,"Insurance":13646,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31405,"NETWORKING GOLF EVENT":22805,"DUES & SUBSCRIPTIONS":8600},"All other expenses":1701},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1105591,"Non-interest bearing cash":28069,"Savings and temp cash investments":23073,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":55940,"Land, building, equipment":19687,"Investments publicly traded":897785,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":81037},"Liabilities":{"value":551964,"Sum of Total Liabilities":0,"Accounts payable, accrued":88076,"Grants payable":0,"Deferred, revenue":382851,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":81037},"Fund balance":{"value":553627,"Net assets without donor restriction":553627,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.001302298796329429,"percentile":0.39898656504735686},"Liabilities to Assets Ratio":{"score":0.4992479135593542,"percentile":0.13572991791659908},"Operating Reserve Ratio":{"score":0.661324466153801,"percentile":0.31444352448002416},"Officer Compensation Ratio":{"score":0.338118045224769,"percentile":0.15487068184515423},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.015889465854662565,"percentile":0.3096475748848426},"Asset Growth":{"score":-0.02930139897858172,"percentile":0.21529835901769276},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44462750910822385,"percentile":0.20071122552012516}},"source_xml":"202312769349301146_public.xml"},{"Organization":{"value":null,"Person":["KEVIN MEAD","ANGELA ARMOUR","JOCELYN LAMB","IAN DAVIS","NICOLE NIKKI FITZCHARLES","GAIL NEWMAN","JULIE BORDO","AARON CIULLO","JASON PALMER","MELINDA YOUNG","JOE CARTER","RYAN GADAPEE","A TRACY HASSETT","CAMERON MACARTHUR","BRENDA STEWART"],"Title":["PRESIDENT (TO SEP '25)","DIR, MEMBERSHIP & SALES","SR DIR, FINANCE; ASST TREASURER","PRESIDENT (BEGAN ROLE AUG '25)","MGR OF EVENTS, ASST SECRETARY","BOARD CHAIR","VICE BOARD CHAIR","TREASURER","TREASURER (TO SEP '25)","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR (TO SEP '25)","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[186976,132680,126028,89038,100472,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[164681,107750,101069,78994,77167,0,0,0,0,0,0,0,0,0,0],"Other compensation":[22295,24930,24959,10044,23305,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 40th annual conference in august, drawing just over 1,000 participants from all over the world. regional meetings and seminars are also held in u.S. cities to educate people about vermont's captive insurance industry.","year":2025,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"IAN DAVIS","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"150 DORSET ST STE 245 PMB 329, SOUTH BURLINGTON, VT, 5403, USA","city":"SOUTH BURLINGTON","state":"VT","country":"USA","zip_code":5403},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2186023,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2131989,"Total revenue":{"value":2131989,"ANNUAL CONFERENCE":1631742,"MEMBERSHIP DUES":413897,"SPONSORSHIPS":74500,"WEBINARS":10375,"SEMINARS":1475},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":51224,"Investment income total":39602,"Net investment gain":11622,"Income from invest bond proceeds":0},"Other revenues":{"value":2810,"Other total":2810,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2112138,"Grant expense":{"value":1000,"Grants to domestic orgs":1000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1108533,"Current officers":502514,"Disqualified persons":0,"Other salaries and wages":444473,"Pension plan contributions":18529,"Other employee benefits":71064,"Payroll taxes":71953},"Other expenses":{"value":1002605,"Management services":0,"Legal":95236,"Accounting":39996,"Lobbying services":14789,"Investment management fees":4773,"Other services":9397,"Advertising":42986,"Office expenses":83514,"Information technology":126352,"Royalties":0,"Occupancy":4344,"Travel":69724,"Conferences and meetings":472867,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22939,"Insurance":12108,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3580,"DUES & SUBSCRIPTIONS":2098,"PROFESSIONAL DEVELOPMEN":1482},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1692476,"Non-interest bearing cash":56679,"Savings and temp cash investments":164420,"Pledges and grants receivable":0,"Accounts receivable":200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":85138,"Land, building, equipment":42346,"Investments publicly traded":1343693,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":434105,"Sum of Total Liabilities":0,"Accounts payable, accrued":81204,"Grants payable":0,"Deferred, revenue":352901,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1258371,"Net assets without donor restriction":1258371,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03379882096391484,"percentile":0.48719082703392663},"Liabilities to Assets Ratio":{"score":0.2564910817051468,"percentile":0.22130153564294294},"Operating Reserve Ratio":{"score":0.8013093841406196,"percentile":0.36329201846548453},"Officer Compensation Ratio":{"score":0.3007350845446652,"percentile":0.18636397601617935},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.032056278253641525,"percentile":0.5247352143188504},"Asset Growth":{"score":-0.006823177923314692,"percentile":0.29205257221614617},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49784129836668656,"percentile":0.3163423681745978}},"source_xml":"202600849349300640_public.xml"},{"Organization":{"value":null,"Person":["RICHARD SMITH","JANICE VALGOI","STEPANIE MAPES","DENNIS SILVIA","A TRACY HASSETT","ANDREW BAILLIE","DONNA BLAIR","LAWRENCE COOK","JANICE KLODOWSKI","JASON PALMER","WILDA SEYMOUR","ANNE MARIE TOWLE","DERICK WHITE"],"Title":["PRESIDENT","DIR, MEMBERSHIP","CHAIR","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[174896,122265,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[157125,106515,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[17771,15750,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry.","year":2020,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"180 BATTERY STREET NO 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1154616,"Contributions":{"value":155627,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":155627,"Related organizations":0},"Program revenue":{"value":946290,"Total revenue":{"value":946290,"ANNUAL CONFERENCE":545750,"MEMBERSHIP DUES":371765,"WEBINARS":24775,"SPONSORSHIPS":4000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":47983,"Investment income total":20114,"Net investment gain":27869,"Income from invest bond proceeds":0},"Other revenues":{"value":4716,"Other total":4716,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1307144,"Grant expense":{"value":1000,"Grants to domestic orgs":1000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":813696,"Current officers":174896,"Disqualified persons":0,"Other salaries and wages":510274,"Pension plan contributions":14272,"Other employee benefits":64603,"Payroll taxes":49651},"Other expenses":{"value":492448,"Management services":0,"Legal":81033,"Accounting":25100,"Lobbying services":18967,"Investment management fees":4732,"Other services":20753,"Advertising":3578,"Office expenses":38397,"Information technology":25550,"Royalties":0,"Occupancy":71418,"Travel":4970,"Conferences and meetings":169331,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12392,"Insurance":7511,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":7417,"DUES & SUBSCRIPTIONS":4811,"PROFESSIONAL DEVELOPMEN":2606},"All other expenses":1299},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1459460,"Non-interest bearing cash":146215,"Savings and temp cash investments":58134,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":55605,"Land, building, equipment":51010,"Investments publicly traded":979868,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":168628},"Liabilities":{"value":601899,"Sum of Total Liabilities":0,"Accounts payable, accrued":58286,"Grants payable":0,"Deferred, revenue":256943,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":118042,"Other liabilities":168628},"Fund balance":{"value":857561,"Net assets without donor restriction":857561,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13210279434894373,"percentile":0.19439665810622622},"Liabilities to Assets Ratio":{"score":0.41241212503254626,"percentile":0.16070337067972398},"Operating Reserve Ratio":{"score":1.1165257997588636,"percentile":0.4549444562218752},"Officer Compensation Ratio":{"score":0.22733608538921496,"percentile":0.27138326983458744},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.015938245165753435,"percentile":0.30948939359452565},"Asset Growth":{"score":-0.009673039822356037,"percentile":0.2815782767148505},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42801776406470304,"percentile":0.16941302296244107}},"source_xml":"202113159349303106_public.xml"},{"Organization":{"value":null,"Person":["MICHAEL HORNING","HEATHER MCCLURE","DANIEL KUSAILA","ED KORAL","STEVEN BAUMAN","ROBERT GAGLIARDI","DIANE HANSON","JANICE KLODOWSKI","MAUREEN RAESIDE","WILLIAM MOTHERWAY","WILDA SEYMOUR","RICHARD SMITH","JANICE VALGOI"],"Title":["DIRECTOR","CHAIR","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","VICE CHAIR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR OF MEMBERSHIP"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,179457,117307],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,163574,103318],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,15883,13989]},"Basic":{"value":null,"mission":"Mission not disclosed","year":2016,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1985,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"180 BATTERY STREET SUITE 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":9,"Total Gross UBI":2380,"Net unrelated business taxable income":0,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1580382,"Contributions":{"value":79303,"Other contributions":79303,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1481667,"Total revenue":{"value":1481667,"ANNUAL CONFERENCE":1018501,"MEMBERSHIP DUES":381246,"WEBINARS":41040,"NETWORKING RECEPTIONS":38500,"OTHER INCOME":2380},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19412,"Investment income total":19412,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1579942,"Grant expense":{"value":7400,"Grants to domestic orgs":7400,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":787399,"Current officers":179457,"Disqualified persons":0,"Other salaries and wages":502667,"Pension plan contributions":12524,"Other employee benefits":43634,"Payroll taxes":49117},"Other expenses":{"value":785143,"Management services":0,"Legal":39118,"Accounting":19269,"Lobbying services":129270,"Investment management fees":3170,"Other services":0,"Advertising":29013,"Office expenses":62646,"Information technology":40247,"Royalties":0,"Occupancy":70144,"Travel":31068,"Conferences and meetings":339980,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15855,"Insurance":4599,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":764,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1567445,"Non-interest bearing cash":59915,"Savings and temp cash investments":206770,"Pledges and grants receivable":0,"Accounts receivable":166296,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":26155,"Land, building, equipment":53625,"Investments publicly traded":905717,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":148967},"Liabilities":{"value":791652,"Sum of Total Liabilities":0,"Accounts payable, accrued":103665,"Grants payable":0,"Deferred, revenue":539020,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":148967},"Fund balance":{"value":775793,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":775793,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00027841369997886586,"percentile":0.39538351703871394},"Liabilities to Assets Ratio":{"score":0.5050588696892075,"percentile":0.13415941124127997},"Operating Reserve Ratio":{"score":0.9920902159699533,"percentile":0.42129484329741024},"Officer Compensation Ratio":{"score":0.1878322115621966,"percentile":0.3350575102793733},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03274773585832191,"percentile":0.5280592611505911},"Asset Growth":{"score":-0.00035514605019740334,"percentile":0.3175357257304601},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.490024669188744,"percentile":0.2976228020933597}},"source_xml":"201702499349300900_public.xml"},{"Organization":{"value":null,"Person":["WILDA SEYMOUR","JANICE KLODOWSKI","DENNIS SILVIA","ANDREW BAILLIE","STEVEN BAUMAN","DONNA BLAIR","LAWRENCE COOK","ROBERT GAGLIARDI","MICHAEL HORNING","STEPANIE MAPES","HEATHER MCCLURE","WILLIAM MOTHERWAY","MAUREEN RAESIDE","CONNER STRONG","ANNE MARIE TOWLE","DERICK WHITE","RICHARD SMITH","JANICE VALGOI","DIANE LEACH"],"Title":["BOARD CHAIR","VICE CHAIR","TREASURER","DIRECTOR (FROM OCT' 18)","DIRECTOR (TO OCT '18)","DIRECTOR","DIRECTOR (FROM OCT' 18)","DIRECTOR","DIRECTOR (TO OCT '18)","DIRECTOR (FROM OCT' 18)","DIRECTOR","DIRECTOR (TO OCT '18)","DIRECTOR (TO OCT '18)","DIRECTOR (TO OCT '18)","DIRECTOR","DIRECTOR (FROM OCT '18)","PRESIDENT","DIRECTOR OF MEMBERSHIP","DIRECTOR OF EDUCATION & PROGRAM PLANNING"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,191276,123958,116043],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,173765,108417,100971],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,17511,15541,15072]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 31st annual conference in auugust drawing over 1,100 participants from all over the world. regional meetings and seminars are also held in u.S cities to educate people about vermont's captive insurance industry.","year":2018,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"180 BATTERY STREET NO 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":4100,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1699741,"Contributions":{"value":21705,"Other contributions":5400,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":16305,"Related organizations":0},"Program revenue":{"value":1500254,"Total revenue":{"value":1500254,"ANNUAL CONFERENCE":1037216,"MEMBERSHIP DUES":383083,"WEBINARS":50455,"NETWORKING RECEPTIONS":29500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":170702,"Investment income total":29199,"Net investment gain":141503,"Income from invest bond proceeds":0},"Other revenues":{"value":7080,"Other total":7080,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1613752,"Grant expense":{"value":8150,"Grants to domestic orgs":8150,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":819841,"Current officers":191276,"Disqualified persons":0,"Other salaries and wages":502626,"Pension plan contributions":13347,"Other employee benefits":63136,"Payroll taxes":49456},"Other expenses":{"value":785761,"Management services":0,"Legal":82750,"Accounting":19796,"Lobbying services":60000,"Investment management fees":4295,"Other services":29227,"Advertising":10208,"Office expenses":45766,"Information technology":29797,"Royalties":0,"Occupancy":71113,"Travel":31712,"Conferences and meetings":369430,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16178,"Insurance":4885,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8203,"DUES & SUBSCRIPTIONS":7803,"PROFESSIONAL DEVELOPMEN":400},"All other expenses":2401},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1346396,"Non-interest bearing cash":18146,"Savings and temp cash investments":16271,"Pledges and grants receivable":0,"Accounts receivable":36591,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22721,"Land, building, equipment":35664,"Investments publicly traded":1057843,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":159160},"Liabilities":{"value":654975,"Sum of Total Liabilities":0,"Accounts payable, accrued":46812,"Grants payable":0,"Deferred, revenue":449003,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":159160},"Fund balance":{"value":691421,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":691421,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05058947216075861,"percentile":0.5263009868793129},"Liabilities to Assets Ratio":{"score":0.48646534897608135,"percentile":0.13909564051763834},"Operating Reserve Ratio":{"score":0.8343264640415627,"percentile":0.3739998249889507},"Officer Compensation Ratio":{"score":0.2672511017801992,"percentile":0.22066013625084063},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.031856227653185624,"percentile":0.5237486110142893},"Asset Growth":{"score":-0.026787027196118304,"percentile":0.22322809600802057},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49844914272128393,"percentile":0.3177940569752357}},"source_xml":"201943199349320094_public.xml"},{"Organization":{"value":null,"Person":["ANDREW BAILLIE","STEPANIE MAPES","A TRACY HASSETT","DENNIS SILVIA","GAIL NEWMAN","DONNA BLAIR","JOE CARTER","LAWRENCE COOK","JANICE KLODOWSKI","JASON PALMER","ANNE MARIE TOWLE","DERICK WHITE","RICHARD SMITH","JANICE VALGOI"],"Title":["CHAIR","IMMEDIATE PAST CHAIR","VICE CHAIR","TREASURER","SECRETARY (FROM OCT '21)","DIRECTOR","DIRECTOR (FROM OCT '21)","DIRECTOR","DIRECTOR (TO JULY '21)","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIR, MEMBERSHIP"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,180397,122015],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,163196,106515],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,17201,15500]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry.","year":2021,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN MEAD","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"180 BATTERY STREET 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1046650,"Contributions":{"value":258574,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":258574,"Related organizations":0},"Program revenue":{"value":735926,"Total revenue":{"value":735926,"ANNUAL CONFERENCE":358790,"MEMBERSHIP DUES":335121,"WEBINARS":23015,"SPONSORSHIPS":14250,"NETWORKING RECEPTIONS":4750},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":45195,"Investment income total":15563,"Net investment gain":29632,"Income from invest bond proceeds":0},"Other revenues":{"value":6955,"Other total":6955,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1258863,"Grant expense":{"value":1000,"Grants to domestic orgs":1000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":816613,"Current officers":180397,"Disqualified persons":0,"Other salaries and wages":494547,"Pension plan contributions":14597,"Other employee benefits":77219,"Payroll taxes":49853},"Other expenses":{"value":441250,"Management services":0,"Legal":58698,"Accounting":24932,"Lobbying services":22700,"Investment management fees":3997,"Other services":23929,"Advertising":1819,"Office expenses":34497,"Information technology":47557,"Royalties":0,"Occupancy":62596,"Travel":2305,"Conferences and meetings":118416,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16500,"Insurance":12424,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":9349,"All other expenses":1531},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1357031,"Non-interest bearing cash":19575,"Savings and temp cash investments":26995,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":41531,"Land, building, equipment":36171,"Investments publicly traded":1089997,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":142762},"Liabilities":{"value":618891,"Sum of Total Liabilities":0,"Accounts payable, accrued":94277,"Grants payable":0,"Deferred, revenue":381852,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":142762},"Fund balance":{"value":738140,"Net assets without donor restriction":738140,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20275450246023025,"percentile":0.1500075713124906},"Liabilities to Assets Ratio":{"score":0.4560625365227471,"percentile":0.14757334493545907},"Operating Reserve Ratio":{"score":1.077981480113404,"percentile":0.44496235948845847},"Officer Compensation Ratio":{"score":0.2402262994464052,"percentile":0.2535492469769925},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.03763923107274766,"percentile":0.24755175957787712},"Asset Growth":{"score":-0.015603317738302319,"percentile":0.26071687805436033},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.40963807538947733,"percentile":0.1372638855863641}},"source_xml":"202201539349301120_public.xml"},{"Organization":{"value":null,"Person":["RICHARD SMITH","JANICE VALGOI","DIANE LEACH","MARGARET COMPANION","JANICE KLODOWSKI","STEPANIE MAPES","DENNIS SILVIA","DONNA BLAIR","ANDREW BAILLIE","LAWRENCE COOK","ROBERT GAGLIARDI","A TRACY HASSETT","HEATHER MCCLURE","JASON PALMER","WILDA SEYMOUR","ANNE MARIE TOWLE","DERICK WHITE"],"Title":["PRESIDENT","DIRECTOR OF MEMBERSHIP","DIRECTOR OF EDUCATION & PR","DIRECTOR OF FINANCIAL SERVICES","CHAIR","VICE CHAIR","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR (TO OCT '19)","DIRECTOR (FROM AUG '19)","DIRECTOR (TO OCT '19)","DIRECTOR (FROM AUG '19)","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[196263,127749,120534,116838,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[178133,111596,104849,101099,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[18130,16153,15685,15739,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 31st annual conference in auugust drawing over 1,100 participants from all over the world. regional meetings and seminars are also held in u.S cities to educate people about vermont's captive insurance industry.","year":2019,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD SMITH","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"180 BATTERY STREET NO 200, BURLINGTON, VT, 54015212, USA","city":"BURLINGTON","state":"VT","country":"USA","zip_code":54015212},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1593036,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1560986,"Total revenue":{"value":1560986,"ANNUAL CONFERENCE":1088472,"MEMBERSHIP DUES":388074,"WEBINARS":44190,"NETWORKING RECEPTIONS":35750,"SPONSORSHIPS":4500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28820,"Investment income total":28027,"Net investment gain":793,"Income from invest bond proceeds":0},"Other revenues":{"value":3230,"Other total":3230,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1568769,"Grant expense":{"value":2250,"Grants to domestic orgs":2250,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":847083,"Current officers":196263,"Disqualified persons":0,"Other salaries and wages":515851,"Pension plan contributions":13748,"Other employee benefits":70671,"Payroll taxes":50550},"Other expenses":{"value":719436,"Management services":0,"Legal":63759,"Accounting":21250,"Lobbying services":20721,"Investment management fees":4374,"Other services":15643,"Advertising":7951,"Office expenses":46771,"Information technology":25754,"Royalties":0,"Occupancy":73064,"Travel":36850,"Conferences and meetings":364004,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18289,"Insurance":7538,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11793,"PROFESSIONAL DEVELOPMEN":6881,"DUES & SUBSCRIPTIONS":4912},"All other expenses":1675},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1599387,"Non-interest bearing cash":63568,"Savings and temp cash investments":14752,"Pledges and grants receivable":0,"Accounts receivable":5418,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":33962,"Land, building, equipment":45266,"Investments publicly traded":1246314,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":190107},"Liabilities":{"value":672983,"Sum of Total Liabilities":0,"Accounts payable, accrued":68769,"Grants payable":0,"Deferred, revenue":414107,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":190107},"Fund balance":{"value":926404,"Net assets without donor restriction":926404,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.015233177404653755,"percentile":0.43954454734047205},"Liabilities to Assets Ratio":{"score":0.42077558464586745,"percentile":0.15806913097128475},"Operating Reserve Ratio":{"score":1.0195172138154183,"percentile":0.4292424871050606},"Officer Compensation Ratio":{"score":0.3578500085098571,"percentile":0.14068541527984463},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.020752602256598994,"percentile":0.46852822248184484},"Asset Growth":{"score":-0.007434306220132915,"percentile":0.28977744084588347},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48045969498179575,"percentile":0.27563088667408076}},"source_xml":"202003149349302120_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KEVIN MEAD","ANGELA ARMOUR","JOCELYN LAMB","IAN DAVIS","NICOLE NIKKI FITZCHARLES","GAIL NEWMAN","JULIE BORDO","AARON CIULLO","JASON PALMER","MELINDA YOUNG","JOE CARTER","RYAN GADAPEE","A TRACY HASSETT","CAMERON MACARTHUR","BRENDA STEWART"],"Title":["PRESIDENT (TO SEP '25)","DIR, MEMBERSHIP & SALES","SR DIR, FINANCE; ASST TREASURER","PRESIDENT (BEGAN ROLE AUG '25)","MGR OF EVENTS, ASST SECRETARY","BOARD CHAIR","VICE BOARD CHAIR","TREASURER","TREASURER (TO SEP '25)","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR (TO SEP '25)","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[186976,132680,126028,89038,100472,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[164681,107750,101069,78994,77167,0,0,0,0,0,0,0,0,0,0],"Other compensation":[22295,24930,24959,10044,23305,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The vermont captive insurance association (vcia) exists to promote the vermont captive insurance industry. vcia held their 40th annual conference in august, drawing just over 1,000 participants from all over the world. regional meetings and seminars are also held in u.S. cities to educate people about vermont's captive insurance industry.","year":2025,"name":"VERMONT CAPTIVE INSURANCE ASSOCIATION","phone":8026588242,"website":"WWW.VCIA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"IAN DAVIS","year_formation":1986,"state_legal_domicile":"VT","total_volunteers":130,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"150 DORSET ST STE 245 PMB 329, SOUTH BURLINGTON, VT, 5403, USA","city":"SOUTH BURLINGTON","state":"VT","country":"USA","zip_code":5403},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2186023,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2131989,"Total revenue":{"value":2131989,"ANNUAL CONFERENCE":1631742,"MEMBERSHIP DUES":413897,"SPONSORSHIPS":74500,"WEBINARS":10375,"SEMINARS":1475},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":51224,"Investment income total":39602,"Net investment gain":11622,"Income from invest bond proceeds":0},"Other revenues":{"value":2810,"Other total":2810,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2112138,"Grant expense":{"value":1000,"Grants to domestic orgs":1000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1108533,"Current officers":502514,"Disqualified persons":0,"Other salaries and wages":444473,"Pension plan contributions":18529,"Other employee benefits":71064,"Payroll taxes":71953},"Other expenses":{"value":1002605,"Management services":0,"Legal":95236,"Accounting":39996,"Lobbying services":14789,"Investment management fees":4773,"Other services":9397,"Advertising":42986,"Office expenses":83514,"Information technology":126352,"Royalties":0,"Occupancy":4344,"Travel":69724,"Conferences and meetings":472867,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22939,"Insurance":12108,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3580,"DUES & SUBSCRIPTIONS":2098,"PROFESSIONAL DEVELOPMEN":1482},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1692476,"Non-interest bearing cash":56679,"Savings and temp cash investments":164420,"Pledges and grants receivable":0,"Accounts receivable":200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":85138,"Land, building, equipment":42346,"Investments publicly traded":1343693,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":434105,"Sum of Total Liabilities":0,"Accounts payable, accrued":81204,"Grants payable":0,"Deferred, revenue":352901,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1258371,"Net assets without donor restriction":1258371,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03379882096391484,"percentile":0.48719082703392663},"Liabilities to Assets Ratio":{"score":0.2564910817051468,"percentile":0.22130153564294294},"Operating Reserve Ratio":{"score":0.8013093841406196,"percentile":0.36329201846548453},"Officer Compensation Ratio":{"score":0.3007350845446652,"percentile":0.18636397601617935},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.032056278253641525,"percentile":0.5247352143188504},"Asset Growth":{"score":-0.006823177923314692,"percentile":0.29205257221614617},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49784129836668656,"percentile":0.3163423681745978}},"source_xml":"202600849349300640_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}