AURORA SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: AURORA SCHOOL (EIN 03-0358187)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-11-06
IRS object ID: 201243119349300504
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-06T06:24:49-08:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRAGA AND LILJA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2 CROSS ST	AddressLine1
City	MIDDLEBURY	City
State	VT	State
ZIP Code	057531404	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	030358187	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AURORA SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AURO	NameControl
Phone	8023882637	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	238 PETERSON TERRACE	AddressLine1
City	MIDDLEBURY	City
State	VT	State
ZIP Code	05753	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAUL WYNCOOP	Name
Title	PRESIDENT	Title
Phone	8023882637	Phone
Date Signed	2012-10-19	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SUSAN B LILJA	Name
Phone	8023889863	Phone
Date Prepared	2012-11-06	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PIETER BROUCKE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	238 PETERSON TERRACE	AddressLine1
City	MIDDLEBURY	City
State	VT	State
ZIP Code	05753	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	239111	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.auroraschoolvt.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1995	YearFormation
State Legal Domicile	VT	StateLegalDomicile
Activity Or Mission Description	EDUCATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	7	TotalNbrEmployees
Total Nbr Volunteers	25	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	3286	ContributionsGrantsPriorYear
Contributions Grants Current Year	19686	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	217975	ProgramServiceRevenuePriorYear
Program Service Revenue CY	216494	ProgramServiceRevenueCY
Investment Income Prior Year	2	InvestmentIncomePriorYear
Investment Income Current Year	2	InvestmentIncomeCurrentYear
Other Revenue Prior Year	5070	OtherRevenuePriorYear
Other Revenue Current Year	2779	OtherRevenueCurrentYear
Total Revenue Prior Year	226333	TotalRevenuePriorYear
Total Revenue Current Year	238961	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	149962	SalariesEtcPriorYear
Salaries Etc Current Year	164958	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	85708	OtherExpensePriorYear
Other Expenses Current Year	75418	OtherExpensesCurrentYear
Total Expenses Prior Year	235670	TotalExpensesPriorYear
Total Expenses Current Year	240376	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-9337	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1415	RevenuesLessExpensesCY
Total Assets BOY	225328	TotalAssetsBOY
Total Assets EOY	218317	TotalAssetsEOY
Total Liabilities BOY	207982	TotalLiabilitiesBOY
Total Liabilities EOY	202385	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	17346	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	15932	NetAssetsOrFundBalancesEOY
Mission Description	EDUCATION	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	173890	Expense
Revenue	216496	Revenue
Description	EDUCATION	Description
Total Program Service Expense	173890	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	7	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	STACEY THEBODO	NamePerson
Telephone Number	8024435898	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	63 CONKEY HILL ROAD	AddressLine1
City	ORWELL	City
State	VT	State
ZIP Code	05760	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
MOLLY REED
Treasurer	1.00	X	0	0	0
SUSAN VIGNE
Vice President	40.00	X	32283	0	0	X
PAM BERENBAUM
Director	1.00	X	0	0	0
ELAINE ANDERSON
Secretary	1.00	X	0	0	0
DAN BRAYTON
Director	1.00	X	0	0	0
PAUL WYNCOOP
President	1.00	X	0	0	0
ELIZABETH MORRISON
Director	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	32283	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	19686	AllOtherContributions
Total Contributions	19686	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Camp Aurora Tuition	624410	29840
Stay & Play	624410
Tuition Income	611600	185514
Volunteer Hour Payment	611710	1140

Field	Value	IRS element (for citing)
Total Program Service Revenue	216494	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	2929	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	150	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	2779	TotalRevenueColumn
Exclusion	$2,779	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	238961	TotalRevenueColumn
Related Or Exempt Function Income	216496	RelatedOrExemptFunctionIncome
Exclusion	$2,779	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	32283	Total
Program Services	0	ProgramServices
Management And General	32283	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	113651	Total
Program Services	113651	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	19024	Total
Program Services	16554	ProgramServices
Management And General	2470	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1465	Total
Program Services	1465	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6617	Total
Program Services	610	ProgramServices
Management And General	6007	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	9578	Total
Program Services	9578	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	9635	Total
Program Services	0	ProgramServices
Management And General	9635	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Field Trip	6392	6392
Athletics	1465	1465
Curriculum Materials	6536	6536
Facilities	3305	3305

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	30425	Total
Program Services	14334	ProgramServices
Management And General	16091	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	240376	Total
Program Services	173890	ProgramServices
Management And General	66486	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	30110	BOY
EOY	19126	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	13607	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	290017	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	104433	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	195218	BOY
EOY	185584	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	225328	BOY
EOY	218317	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3157	BOY
EOY	3558	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	204826	BOY
EOY	198827	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	-1	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	207982	BOY
EOY	202385	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	17346	BOY
EOY	15932	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	17346	BOY
EOY	15932	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	225328	BOY
EOY	218317	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-1415	ReconcilationRevenueExpenses
Reconcilation Other Changes	1	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	246594	OtherCostOrOtherBasis
Depreciation	62958	Depreciation
Book Value	183636	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16445	OtherCostOrOtherBasis
Depreciation	15878	Depreciation
Book Value	567	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	26978	OtherCostOrOtherBasis
Depreciation	25597	Depreciation
Book Value	1381	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	185584	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Rounding	Description

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Line 3	Identifier
Explanation	THROUGH THE NEWSPAPER	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 19	Information on school policies and anames of Board are in the school handbook; further into upon request
Pt VI, Line 11a	Board reviews the 990 and the President signs off the document
Pt XI	rounding
Form 990, Part IX, Line 24f	INSURANCE 7426. 7426. JANITORIAL 1761. 1761. LIBRARY CHARGES 0. 0. COMPUTER 385. 385. MISCELLANEOUS 65. 65. PROFESSIONAL DEVELOPMENT 0. 0. COPIER 1555. 1555. BANK CHARGES 117. 117. VEHICLE EXPENSE 3648. 3648. CAMP AURORA 3385. 3385. DUES & SUBSCRIPTIONS 0. 0. RESERVE ACCOUNT 0. 0. MAINTENANCE 527. 527. HEALTH & WELLNESS 0. 0. OFFICE SUPPLIES 588. 588. POSTAGE 132. 132. FOOD 10260. 10260. 0. 0. DUES & SUBSCRIPTIONS 150. 0. 150. 0. PHOTOS 105. 105. 0. 0. PRINTING AND COPIES 51. 51. 0. 0. MOWING &