Visions Vocational Training Program FY2023 filing

Tax-deductible

Richmond, CA501(c)(3)EmploymentEIN 47-2235030

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To provide the highest quality support to assist disable adult in their personal growth. Independence is the heart of our program. We offer life skills training, equipping our clients with the tools needed to navigate daily life confidently.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$46K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $9K a year · 2% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$341K
131% of total assets
Concern: liabilities are 131% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$456K
+79% vs prior year
Spent
$399K
To programs
81%
Net assets
−$82K
By yearFY2022–FY2024
Revenue
$456K
FY2023▲ +79%
Revenue by fiscal year
FY2022$256K
FY2023$456K
FY2024$515K
Expenses
$399K
FY2023▲ +33%
Expenses by fiscal year
FY2022$301K
FY2023$399K
FY2024$500K
Net assets
−$82K
FY2023▲ +37%
Net assets by fiscal year
FY2022−$129K
FY2023−$82K
FY2024−$79K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in May 2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $325K Management & general 19% · $75K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
Captain
$46,100Pt VII · Sec A
Briggin
$0Pt VII · Sec A
Widger
$0Pt VII · Sec A
Bragg
$0Pt VII · Sec A
Turner
$0Pt VII · Sec A

Gwendolyn’s $46K as Captain is at the 50th percentile of top reported officer pay among 1216 $100K–1M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Gwendolyn$46,100$46,100$36,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Empowering adults with disabilities through life skills training for personal growth and independence.

Provided by the organization

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2 program services account for $325K of program spending, described in the organization's own filed words · FY2023.
01

Provide educational training to participants using functional curriculum activities such as workshops, hands on training in a one to four ratio, self advocacy skills, and disaster preparedness training. Visions follow each clients progress using various assessment tools.

$243Kprogram expense
02

Provide transportation services for clients to and from their home and provide community enrichment outing.

$82Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$456K
Ln 12
Fees for servicesLn 2g$454K
Other incomeLn 4–11$2K
Money outPt IX
$399K
Ln 25
Programscol B$325K
Managementcol C$75K
Owns and owesPt X
−$82K
net assets · Ln 32
Cash and savingsLn 1–2$187K
Total assetsLn 16$259K
LiabilitiesLn 26$341K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$454K
Other incomeLn 4–11$2K
Total revenueLn 12$456K
Assets in detailPt X, end of year
CashLn 1$186K
SavingsLn 2$815
Cash and savings togetherLn 1–2$187K
Land, buildings, equipmentLn 10c$25K
Other assetsLn 15$7K
Total assetsLn 16$259K
LiabilitiesLn 26$341K
Net assetsLn 32−$82K
OperationsPt I, VI
EmployeesI 54
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$78K$187K
Land, buildings, equipmentLn 10c$49K$25K
Total assetsLn 16$174K$259K
LiabilitiesLn 26$280K$341K
Net assetsLn 32−$106K−$82K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$0$46K$0
Other salaries and wagesLn 7$112K$112K$0$0
Other employee benefitsLn 9$250$250$0$0
Payroll taxesLn 10$15K$9K$6K$0
Accounting feesLn 11c$6K$0$6K$0
OccupancyLn 16$38K$38K$0$0
Conferences, conventions and meetingsLn 19$1K$195$1K$0
Depreciation, depletion and amortizationLn 22$15K$15K$0$0
InsuranceLn 23$6K$6K$0$0
Other expenses (24a–d)Ln 24$88K$77K$12K$0
All other expensesLn 24e$72K$68K$4K$0
Total functional expensesLn 25$399K$325K$75K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $515K$500K$15K−$79K 990 PDF
FY2023 Viewing $456K$399K$57K−$82K 990 PDF
FY2022 $256K$301K−$45K−$129K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $456,462 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$453,962
VIII-6 Net rental income or lossUnrelated business $2,500$2,500
VIII-12 Total revenueRelated to mission $453,962 · Unrelated business $2,500 · Excluded from tax $0$456,462
Part IX · Statement of functional expenses $399,465 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $46,100 · Fundraising $0$46,100
IX-7 Other salaries and wagesPrograms $112,217 · Management $0 · Fundraising $0$112,217
IX-9 Other employee benefitsPrograms $250 · Management $0 · Fundraising $0$250
IX-10 Payroll taxesPrograms $8,635 · Management $6,046 · Fundraising $0$14,681
IX-11c Accounting feesPrograms $0 · Management $5,824 · Fundraising $0$5,824
IX-16 OccupancyPrograms $38,404 · Management $0 · Fundraising $0$38,404
IX-19 Conferences, conventions and meetingsPrograms $195 · Management $1,265 · Fundraising $0$1,460
IX-22 Depreciation, depletion and amortizationPrograms $14,679 · Management $0 · Fundraising $0$14,679
IX-23 InsurancePrograms $5,960 · Management $0 · Fundraising $0$5,960
IX-24 Other expenses (24a–d)Programs $76,640 · Management $11,530 · Fundraising $0$88,170
IX-24e All other expensesPrograms $67,558 · Management $4,162 · Fundraising $0$71,720
IX-25 Total functional expensesPrograms $324,538 · Management $74,927 · Fundraising $0$399,465
Part X · Balance sheet $259,267 assets, 11 lines filed
Asset lines not itemized here account for $100; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $77,378$186,273
X-2 Savings and temporary cash investmentsStart of year $252$815
X-4 Accounts receivableStart of year $39,948$39,948
X-10c Land, buildings and equipment, netStart of year $49,400$25,131
X-15 Other assetsStart of year $7,000$7,000
X-16 Total assetsStart of year $173,978$259,267
X-17 Accounts payable and accrued expensesStart of year $1,148$15,433
X-24 Unsecured notes and loans payableStart of year $88,000$86,284
X-26 Total liabilitiesStart of year $280,148$340,783
X-32 Total net assets or fund balancesStart of year −$106,170−$81,516
X-33 Total liabilities and net assetsStart of year $173,978$259,267
Part XI · Reconciliation of net assets −$81,516 net assets at year end
XI-1 Total revenue$456,462
XI-2 Total expenses$399,465
XI-3 Revenue less expenses$56,997
XI-4 Net assets at start of year−$106,170
XI-9 Other changes in net assets−$32,343
XI-10 Net assets at end of year−$81,516

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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