The Divided Sky Foundation Corporation

Nonprofit profile at a glance

EIN
852784579
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Ludlow, VT, USA
Phone
3042163545
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,720,284
Expenses
$2,085,007
Assets
$8,425,006
Liabilities
$2,641,057

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • ANDY BERNSTEIN (PRESIDENT (START 2024))
  • MELANIE GULDE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MELANIE GULDE (EXECUTIVE DIRECTOR): $127,160 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop and operate a withdrawal management and substance use disorder support center to serve any person in Vermont regardless of their ability to pay.

What it reported doing in 2024

The divided sky foundation completed its development, permitting, and design activities and renovations on its ludlow, Vermont property in october 2023 with the opening of the facility in november 2023. The divided sky foundation is an educational 501 (c)(3) nonprofit recovery retreat dedicated to providing supportive, informative, and compassionate programming to individuals and their families affected by addiction.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.8%; rating input score 31
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: $53.75 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.04; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 66.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 72.6% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 53.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 30.8% of revenue deployed · 84.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $127K · 15 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.