{"success":true,"data":{"_id":36036281,"filings":[{"Organization":{"value":null,"Person":["PEOPLES UNITED BANK N A"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[3577],"Direct compensation":[3577],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont statecolleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2021,"name":"SHERMAN H FBO LYNDON STATE COLLEGE 31V026014","phone":8026601389,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1968,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"850 MAIN STREET RC 1215, BRIDGEPORT, CT, 66044913, USA","city":"BRIDGEPORT","state":"CT","country":"USA","zip_code":66044913},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":16218,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16218,"Investment income total":3974,"Net investment gain":12244,"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":14545,"Grant expense":{"value":9954,"Grants to domestic orgs":9954,"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":3577,"Current officers":3577,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1014,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":114},"Functional Expenses":{"value":null,"Program Service Expenses":9954,"Management And General Expenses":4591,"Fundraising Expenses":0}},"Assets":{"value":175213,"Non-interest bearing cash":0,"Savings and temp cash investments":11161,"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":0,"Land, building, equipment":0,"Investments publicly traded":164052,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":175213,"Net assets without donor restriction":0,"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":0.6843588862151943,"percentile":0.5282314130811308},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1031569860648662,"percentile":0.6286435285454786},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.046270195943624,"percentile":0.9088230830277881},"Officer Compensation Ratio":{"score":0.24592643520110002,"percentile":0.2462136400287759},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6399931874627319,"percentile":0.7163837250066645}},"source_xml":"202211089349301706_public.xml"},{"Organization":{"value":null,"Person":["PEOPLES UNITED BANK N A"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont state colleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2022,"name":"SHERMAN H FBO LYNDON STATE COLLEGE","phone":8026601389,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1901,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1100 NORTH MARKET STREET, WILMINGTON, DE, 198900001, USA","city":"WILMINGTON","state":"DE","country":"USA","zip_code":198900001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":814,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":814,"Investment income total":3429,"Net investment gain":-2615,"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":16689,"Grant expense":{"value":12731,"Grants to domestic orgs":12731,"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":3009,"Current officers":3009,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":949,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":49},"Functional Expenses":{"value":null,"Program Service Expenses":12731,"Management And General Expenses":3958,"Fundraising Expenses":0}},"Assets":{"value":161777,"Non-interest bearing cash":148,"Savings and temp cash investments":14320,"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":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":147309,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":161777,"Net assets without donor restriction":0,"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":0.7628377973515489,"percentile":0.5850942134645905},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-19.502457002457003,"percentile":0.0063698888800347445},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.693630535082988,"percentile":0.8891044304673623},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.15289359054138144,"percentile":0.7587589899237447},"Revenue Growth":{"score":-0.5990508885298869,"percentile":0.0159427142957531},"Asset Growth":{"score":-0.0346185486240329,"percentile":0.19974868419466377},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48552910556409656,"percentile":0.28718860135313634}},"source_xml":"202301329349304035_public.xml"},{"Organization":{"value":null,"Person":["PEOPLES UNITED BANK N A"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[3238],"Direct compensation":[3238],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont statecolleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2020,"name":"SHERMAN H FBO LYNDON STATE COLLEGE 31V026014","phone":8026601389,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1968,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"850 MAIN STREET RC 1215, BRIDGEPORT, CT, 66044913, USA","city":"BRIDGEPORT","state":"CT","country":"USA","zip_code":66044913},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":12680,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12680,"Investment income total":3963,"Net investment gain":8717,"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":13691,"Grant expense":{"value":9455,"Grants to domestic orgs":9455,"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":3238,"Current officers":3238,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":998,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":98},"Functional Expenses":{"value":null,"Program Service Expenses":9455,"Management And General Expenses":4236,"Fundraising Expenses":0}},"Assets":{"value":173560,"Non-interest bearing cash":0,"Savings and temp cash investments":7831,"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":0,"Land, building, equipment":0,"Investments publicly traded":165729,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":173560,"Net assets without donor restriction":0,"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":0.6905996640128551,"percentile":0.531535329042237},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07973186119873817,"percentile":0.24531174751802595},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.676941056168285,"percentile":0.913094484342877},"Officer Compensation Ratio":{"score":0.23650573369366737,"percentile":0.25848002512274443},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5469150227237513,"percentile":0.4483242583618095}},"source_xml":"202121209349300417_public.xml"},{"Organization":{"value":null,"Person":["MT Bank"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont state colleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2023,"name":"SHERMAN H FBO LYNDON STATE COLLEGE","phone":8026601389,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1901,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1100 NORTH MARKET STREET, WILMINGTON, DE, 198900001, USA","city":"WILMINGTON","state":"DE","country":"USA","zip_code":198900001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":11106,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11106,"Investment income total":4219,"Net investment gain":6887,"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":11095,"Grant expense":{"value":7513,"Grants to domestic orgs":7513,"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":2641,"Current officers":2641,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":941,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":41},"Functional Expenses":{"value":null,"Program Service Expenses":7513,"Management And General Expenses":3582,"Fundraising Expenses":0}},"Assets":{"value":161953,"Non-interest bearing cash":239,"Savings and temp cash investments":5283,"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":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":156431,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":161953,"Net assets without donor restriction":0,"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":0.6771518702118071,"percentile":0.5245808930743638},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0009904556095804069,"percentile":0.39795042634743377},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.596935556557007,"percentile":0.9241810099269259},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03075681537336393,"percentile":0.23425858246908102},"Revenue Growth":{"score":-0.1972267137047381,"percentile":0.07702084997386509},"Asset Growth":{"score":-0.02870292028437048,"percentile":0.21719163839457312},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48382517904398054,"percentile":0.2832777009281089}},"source_xml":"202441319349303064_public.xml"},{"Organization":{"value":null,"Person":["MT Bank"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[7180],"Direct compensation":[7180],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont state colleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2024,"name":"SHERMAN H FBO LYNDON STATE COLLEGE","phone":7168424366,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1901,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1504, BUFFALO, NY, 14240, USA","city":"BUFFALO","state":"NY","country":"USA","zip_code":14240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":10157,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10157,"Investment income total":4691,"Net investment gain":5466,"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":11099,"Grant expense":{"value":7180,"Grants to domestic orgs":7180,"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":2939,"Current officers":2939,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":980,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":80},"Functional Expenses":{"value":null,"Program Service Expenses":7180,"Management And General Expenses":3919,"Fundraising Expenses":0}},"Assets":{"value":160784,"Non-interest bearing cash":0,"Savings and temp cash investments":7587,"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":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":153197,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":160784,"Net assets without donor restriction":0,"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":0.6469051265879809,"percentile":0.5112480162406451},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09274392044895147,"percentile":0.23071918908899483},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.48635012163258,"percentile":0.9236020184068781},"Officer Compensation Ratio":{"score":0.6469051265879809,"percentile":0.03815101680205631},"Program Expense Growth":{"score":-0.07463754190421285,"percentile":0.1652719235030647},"Revenue Growth":{"score":-0.0996370769985287,"percentile":0.14441195895349498},"Asset Growth":{"score":-0.023288494840313125,"percentile":0.23487261927758202},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42195302167123955,"percentile":0.15863764835613592}},"source_xml":"202501339349309920_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MT Bank"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[7180],"Direct compensation":[7180],"Other compensation":[0]},"Basic":{"value":null,"mission":"The trust limits its distributions to northern vermont university, part of the vermont state colleges system, formerly known as lyndon state college (the college). the college is a public liberal arts college and distributions are made to it for educational purposes","year":2024,"name":"SHERMAN H FBO LYNDON STATE COLLEGE","phone":7168424366,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1901,"state_legal_domicile":"VT","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1504, BUFFALO, NY, 14240, USA","city":"BUFFALO","state":"NY","country":"USA","zip_code":14240},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":10157,"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":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10157,"Investment income total":4691,"Net investment gain":5466,"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":11099,"Grant expense":{"value":7180,"Grants to domestic orgs":7180,"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":2939,"Current officers":2939,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":980,"Management services":0,"Legal":0,"Accounting":900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":80},"Functional Expenses":{"value":null,"Program Service Expenses":7180,"Management And General Expenses":3919,"Fundraising Expenses":0}},"Assets":{"value":160784,"Non-interest bearing cash":0,"Savings and temp cash investments":7587,"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":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":153197,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"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":160784,"Net assets without donor restriction":0,"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":0.6469051265879809,"percentile":0.5112480162406451},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09274392044895147,"percentile":0.23071918908899483},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.48635012163258,"percentile":0.9236020184068781},"Officer Compensation Ratio":{"score":0.6469051265879809,"percentile":0.03815101680205631},"Program Expense Growth":{"score":-0.07463754190421285,"percentile":0.1652719235030647},"Revenue Growth":{"score":-0.0996370769985287,"percentile":0.14441195895349498},"Asset Growth":{"score":-0.023288494840313125,"percentile":0.23487261927758202},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42195302167123955,"percentile":0.15863764835613592}},"source_xml":"202501339349309920_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}