Civic Intelligence

Children of Vietnam

EIN 31-1605964 • 501(c)3 • Greensboro, NC

Profile

Children of vietnam lifts children out of poverty by eliminating barriers to fulfilling children's potential through comprehensive services that focus on one child, one family, and one community at a time.

PO Box 18039Greensboro, NC 27419

www.childrenofvietnam.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$108,969

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

NTEE Q • $1M-$5M nonprofits • Source year 2025

Asset Growth

65th percentile

18%

Faster asset growth than 65% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

37%

Faster revenue growth than 71% of similar nonprofits.

NTEE Q • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$1,723,229

Up $268,390 (+18%) from 2024

Liabilities

Down

$48,087

Down $16,316 (-25%) from 2024

Net Assets

Up

$1,675,142

Up $284,706 (+20%) from 2024

Operations
Liabilities / Revenue53rd percentileNet Margin64th percentile

Revenue

Up

$2,335,033

Up $632,317 (+37%) from 2024

Expenses

Up

$2,022,595

Up $476,510 (+31%) from 2024

Net Income

Up

$312,438

Up $155,807 (+99%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2017: $520,761Liabilities 2017: $9,134Net Assets 2017: $511,6272017Assets 2018: $496,133Liabilities 2018: $7,295Net Assets 2018: $488,8382018Assets 2019: $812,644Liabilities 2019: $1,732Net Assets 2019: $810,9122019Assets 2020: $923,820Liabilities 2020: $4,274Net Assets 2020: $919,5462020Assets 2021: $1,171,283Liabilities 2021: $1,654Net Assets 2021: $1,169,6292021Assets 2022: $1,200,872Liabilities 2022: $378Net Assets 2022: $1,200,4942022Assets 2023: $1,253,802Liabilities 2023: $19,997Net Assets 2023: $1,233,8052023Assets 2024: $1,454,839Liabilities 2024: $64,403Net Assets 2024: $1,390,4362024Assets 2025: $1,723,229Liabilities 2025: $48,087Net Assets 2025: $1,675,1422025

Highlighted filing

2025

Assets$1,723,229
Liabilities$48,087
Net Assets$1,675,142
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $992,140Expenses 2017: $979,658Net Income 2017: $12,4822017Revenue 2018: $952,993Expenses 2018: $975,782Net Income 2018: -$22,7892018Revenue 2019: $1,409,036Expenses 2019: $1,086,962Net Income 2019: $322,0742019Revenue 2020: $1,068,149Expenses 2020: $959,515Net Income 2020: $108,6342020Revenue 2021: $1,123,984Expenses 2021: $873,901Net Income 2021: $250,0832021Revenue 2022: $854,546Expenses 2022: $823,681Net Income 2022: $30,8652022Revenue 2023: $1,448,730Expenses 2023: $1,415,419Net Income 2023: $33,3112023Revenue 2024: $1,702,716Expenses 2024: $1,546,085Net Income 2024: $156,6312024Revenue 2025: $2,335,033Expenses 2025: $2,022,595Net Income 2025: $312,4382025

Highlighted filing

2025

Revenue$2,335,033
Expenses$2,022,595
Net Income$312,438
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,723,229
Liabilities
$48,087
Net assets
$1,675,142
Revenue
$2,335,033
Expenses
$2,022,595
Net income
$312,438
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.05$1.68$2.34$2.02$0.31
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.06$1.39$1.70$1.55$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.02$1.23$1.45$1.42$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.85$0.82$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.12$0.87$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.07$0.96$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$1.41$1.09$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.95$0.98$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.99$0.98$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,675,064
Mission and Program Overview

Mission

Children of vietnam works to lift children out of poverty by eliminating barriers to fulfilling their potential through comprehensive services that focus on one child, one family, and one community at a time. The organization envisions a vietnam in which all children flourish, reach their full potential, and contribute positively to society.

Children of vietnam lifts children out of poverty by eliminating barriers to fulfilling children's potential through comprehensive services that focus on one child, one family, and one community at a time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$880,564-
Savings and Temporary Cash Investments$836,395$545,553▼ $290,842
Cash and Non-Interest-Bearing Accounts$551,937$254,024▼ $297,913
Prepaid Expenses and Deferred Charges$4,850$14,770▲ $9,920
Accounts Receivable$18,527$2,556▼ $15,971
Total Assets$1,454,839$1,723,229▲ $268,390
Other Assets Total$43,130$25,762▼ $17,368
Liabilities
Accounts Payable and Accrued Expenses$22,476$26,905▲ $4,429
Other Liabilities$41,927$21,182▼ $20,745
Total Liabilities$64,403$48,087▼ $16,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$923,022$854,332▼ $68,690
Net Assets With Donor Restrictions$467,414$820,810▲ $353,396
Total Net Assets Fund Balance$1,390,436$1,675,142▲ $284,706
Total Liabilities and Net Assets / Fund Balance$1,454,839$1,723,229▲ $268,390
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Giang Wells-dangExecutive DirectorFT$103,750$5,219$108,969

Board Members and Trustees

NameTitle
Debbie BakerBoard Chair
Benjamin C Wilson SrPresident
Helena BergerVice Chair
Andrew LysaughtBoard Member
Benjamin Wilson JrBoard Member
Bradley Thomason IiiBoard Member
Dabney SchmittBoard Member
Desta RainesBoard Member
Elliot WilsonBoard Member
John MersonBoard Member
Kathy OrmsBoard Member
Lary BrownBoard Member
Lyn GreerBoard Member
Maddi NiebanckBoard Member
Nia SilgardoBoard Member
Ronald E BerenbeimBoard Member
Scott WillisBoard Member
Willie TranSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,251,428
Program Service Revenue
$0
Investment Income
$89,922
Other Revenue
$-6,317
All Other Contributions
$2,080,381
Change in Net Assets
$312,438

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory11$909,533Fair Market Value
Securities Publicly Traded4$56,405Fair Market Value
Total Noncash Contributions15$965,938-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,335,033
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-20,539
Total Revenue per Audited Statements
$2,314,494
Total Revenue per Form 990
$2,335,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,423,936
Salaries, Compensation, and Employee Benefits$361,063
Other Expenses$237,596
Total Fundraising Expense$85,794
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,423,936--$1,423,936
Other Salaries and Wages$131,123$54,857$18,994$204,974
Current Officers, Directors, Trustees, and Key Employees$18,675$46,688$38,387$103,750
Travel$61,475$23,436-$84,911
Fees for Services Other$38,004$16,392$2,766$57,162
Other Employee Benefits$22,883$11,911$1,635$36,429
Occupancy$17,160$3,535-$20,695
Payroll Taxes$5,571$5,551$4,788$15,910
Office Expenses$1,741$9,034$1,182$11,957
Fees for Services Accounting-$11,500-$11,500
Fees for Services Management$3,873$1,927-$5,800
Insurance-$2,581$499$3,080
Other Expenses$1,546$1,235$14,236$1,235
All Other Expenses-$667-$667
Total Functional Expenses$1,725,987$210,814$85,794$2,022,595

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,029,788
Expenses per Audited Statements$2,022,595
Total Expenses per Form 990$2,022,595
Expenses Not Reported on Form 990$7,193
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
1
Employees
10
Spending
$1,423,936

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central VietnamProgram ServicesSee Part V110$1,423,936
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,744
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike Tour/cycling$130,164-$4,744-
Pigstock$35,091---
Total Events$171,047-$4,744$-4,744
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$21,182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Benjamin c. Wilson, sr. Is the father of elliot wilson and benjamin wilson, jr.”

Form 990, Part VI, Section B, Line 11B

“Each board member is given an opportunity to review and comment before the 990 is submitted.”

Form 990, Part VI, Section B, Line 12C

“All board members are required to disclose all possible conflicts of interest on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The board determines the compensation for the executive director, us staff, and vietnam staff based on an annual review, approved by an independent board of directors, using comparable industry salary data.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Children of Vietnam
EIN
31-1605964
Phone
3332350981
Address
PO BOX 18039, GREENSBORO, NC 27419

Signing Officer

Name
Benjamin C Wilson Sr
Title
President
Phone
3369970979
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin C Wilson Sr
Formed
1998
Legal Domicile
Nc
Voting Board Members
18
Independent Board Members
18
Employees
3
Volunteers
115

Preparer

Firm
Turlington and Company Llp
Address
1338 WESTGATE CENTER DRIVE, WINSTON SALEM, NC 27103
Preparer
Dexter a Garner
Phone
3367652410
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“No changes during the year.”

Financial Statement Notes

PART X, LINE 2:

“The organization has determined that there are no uncertain income tax positions as of june, 2025. The organization does not anticipate any increase or decrease in unrecognized tax benefits during the next twelve months that would result in a material change in its financial position.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising events direct expenses 4,744. Other nonoperating losses net of revenue in form 990 2,449. Unrealized loss reflected in net investment return in audited financials -27,732.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising events direct expenses 4,744. Other nonoperating losses net of revenue in form 990 2,449.”

Raw XML AppendixShowing 400 of 622 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0CHILDREN OF VIETNAM LIFTS CHILDREN OUT OF POVERTY BY ELIMINATING BARRIERS TO FULFILLING CHILDREN'S POTENTIAL THROUGH COMPREHENSIVE SERVICES THAT FOCUS ON ONE CHILD, ONE FAMILY, AND ONE COMMUNITY AT A TIME.
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IRS990/MissionDesc0CHILDREN OF VIETNAM LIFTS CHILDREN OUT OF POVERTY BY ELIMINATING BARRIERS TO FULFILLING CHILDREN'S POTENTIAL THROUGH COMPREHENSIVE SERVICES THAT FOCUS ON ONE CHILD, ONE FAMILY, AND ONE COMMUNITY AT A TIME.
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IRS990/ProgSrvcAccomActy2Grp/Desc0KEEPING CHILDREN NOURISHED INITIATIVE: FEEDING HUNGRY CHILDREN TO GROW INTO HEALTHY AND PRODUCTIVE ADULTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE: HELPING CHILDREN GROW TO THE FULLEST POTENTIAL.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EMPOWERING SINGLE MOTHERS INITIATIVE: GIVING SINGLE MOTHERS THE TOOLS TO PAVE A PATH OUT OF POVERTY.DELIVERING WATER & SANITATION: INSTALLING LARGE WATER FILTRATION SYSTEMS IN SCHOOLS AND VILLAGES IN REMOTE AREAS WITH LIMITED ACCESS TO CLEAN WATER. LIFTING THE HEALTH AND QUALITY OF LIFE FOR CHILDREN AND THEIR FAMILIES.RESPONDING TO EMERGENCIES AND DISASTERS: PROVIDING IMMEDIATE AID AND RELIEF TO FAMILIES FACING EXTREME CHALLENGES DUE TO FAMILY CRISES AND REGIONAL DISASTERS.
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