Civic Intelligence

Vocational Improvement Program Inc.

990 • Fiscal year 2019 • EIN 33-0194371

Jan 01, 2019 to Dec 31, 2019 • Filed on May 22, 2020

9210 Rochester CourtRancho Cucamonga, CA 91730

(909) 483-5924

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

39th percentile

0.11x

Higher debt load relative to assets than 39% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

19th percentile

0.06x

Higher debt load relative to revenue than 19% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

90th percentile

$472,320

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

60th percentile

6.7%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

7.0%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$8,746,053

Down $49,707 (-0.6%) from 2017

Net Assets

Down

$7,792,959

Down $212,982 (-2.7%) from 2017

Liabilities

Up

$953,094

Up $163,275 (+21%) from 2017

Revenue

Up

$16,545,724

Up $1,634,784 (+11%) from 2017

Expenses

Up

$15,932,574

Up $1,063,026 (+7.1%) from 2017

Net Income

Up

$613,150

Up $571,758 (+1381%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $5,456,636Liabilities 2011: $467,814Net Assets 2011: $4,988,8222011Assets 2012: $5,790,479Liabilities 2012: $491,183Net Assets 2012: $5,299,2962012Assets 2013: $6,397,759Liabilities 2013: $541,234Net Assets 2013: $5,856,5252013Assets 2014: $7,154,748Liabilities 2014: $536,837Net Assets 2014: $6,617,9112014Assets 2015: $8,123,367Liabilities 2015: $666,594Net Assets 2015: $7,456,7732015Assets 2016: $9,075,139Liabilities 2016: $1,492,018Net Assets 2016: $7,583,1212016Assets 2017: $8,795,760Liabilities 2017: $789,819Net Assets 2017: $8,005,9412017Assets 2019: $8,746,053Liabilities 2019: $953,094Net Assets 2019: $7,792,9592019Assets 2021: $11,426,905Liabilities 2021: $931,496Net Assets 2021: $10,495,4092021Assets 2022: $13,915,852Liabilities 2022: $3,592,285Net Assets 2022: $10,323,5672022Assets 2024: $14,780,836Liabilities 2024: $3,871,419Net Assets 2024: $10,909,4172024

Highlighted filing

2019

Assets$8,746,053
Liabilities$953,094
Net Assets$7,792,959

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $8,956,5502011Expenses 2012: $9,148,7202012Revenue 2013: $9,694,462Expenses 2013: $9,228,284Net Income 2013: $466,1782013Revenue 2014: $10,773,608Expenses 2014: $10,085,411Net Income 2014: $688,1972014Revenue 2015: $12,159,630Expenses 2015: $11,279,567Net Income 2015: $880,0632015Revenue 2016: $13,799,074Expenses 2016: $13,749,724Net Income 2016: $49,3502016Revenue 2017: $14,910,940Expenses 2017: $14,869,548Net Income 2017: $41,3922017Revenue 2019: $16,545,724Expenses 2019: $15,932,574Net Income 2019: $613,1502019Revenue 2021: $18,954,396Expenses 2021: $17,216,537Net Income 2021: $1,737,8592021Revenue 2022: $19,457,132Expenses 2022: $19,638,847Net Income 2022: -$181,7152022Revenue 2024: $20,356,382Expenses 2024: $20,441,304Net Income 2024: -$84,9222024

Highlighted filing

2019

Revenue$16,545,724
Expenses$15,932,574
Net Income$613,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 22, 2020
Return Version
2019v5.1
Gross Receipts
$16,545,724
Mission and Program Overview

Mission

Provides work training and job placement services to adults with developmentaldisabilities

To provide vocational training and rehabilitation for individuals with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,988,011$4,279,026▲ $291,015
Accounts Receivable$1,744,563$1,950,267▲ $205,704
Investments Other Securities$1,313,392$1,502,786▲ $189,394
Land, Buildings, and Equipment, Net$1,043,790$916,370▼ $127,420
Total Assets$8,196,772$8,746,053▲ $549,281
Other Assets Total$107,016$97,604▼ $9,412
Liabilities
Accounts Payable and Accrued Expenses$1,089,766$953,094▼ $136,672
Mortgage Notes Payable Secured by Investment Property$11,137--
Total Liabilities$1,100,903$953,094▼ $147,809
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,086,416$7,784,967▲ $698,551
Net Assets With Donor Restrictions$9,453$7,992▼ $1,461
Total Net Assets Fund Balance$7,095,869$7,792,959▲ $697,090
Total Liabilities and Net Assets / Fund Balance$8,196,772$8,746,053▲ $549,281

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$236,720$1,154,299$1,391,019
Buildings$631,207$237,102$868,309
Land$48,443-$48,443
Other Securities$1,502,786--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick RoginaVice President/COOFT$221,134$251,186$472,320
Wendy a RoginaPresident/CEOFT$239,014$93,941$332,955
Matthew RoginaExecutive DirectorFT$174,619$11,523$186,142
Karen Ritter-jonesDirector of TrainingFT$119,123$10,652$129,775
Patricia RiveraDirector of OperationsPT$100,465$15,402$115,867

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$8,942,152
Program Service Revenue
$7,413,571
Investment Income
$190,001
Other Revenue
$0
Change in Net Assets
$613,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,545,724
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$83,940
Total Revenue per Audited Statements
$16,629,664
Total Revenue per Form 990
$16,545,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,112,357
Other Expenses$2,820,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,834,252$138,155-$9,972,407
Payroll Taxes$1,932,712$326,131-$2,258,843
Occupancy$915,633$27,987-$943,620
Current Officers, Directors, Trustees, and Key Employees-$881,107-$881,107
Travel$243,888$15,562-$259,450
All Other Expenses$143,573$9,541-$153,114
Depreciation Depletion$8,649$131,953-$140,602
Insurance$104,662$9,269-$113,931
Other Expenses$90,722$4,224-$94,946
Fees for Services Other$28,717$41,061-$69,778
Conferences and Meetings$10,817$18,590-$29,407
Fees for Services Legal-$22,082-$22,082
Fees for Services Accounting-$19,725-$19,725
Total Functional Expenses$14,247,794$1,684,780$0$15,932,574

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,932,574
Total Expenses per Audited Statements$15,932,574
Total Expenses per Form 990$15,932,574
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Rick and Wendy RoginaPresident and Vice President of OrganizationOrganization Has Entered Into a Lease Agreement to Rent a Building in Rancho Cucamonga and Also San Bernardino, the Rental Amounts Have Been Set by Market Research and Comparable Market Values in the Areas. These Agreements Have Been Approved by the Board.No$386,148
Matthew RoginaFamily Member or Rick and Wendy RoginaWages as Executive DirectorNo$174,619
Patricia RiveraFamily Member of Ernest Cisneros Board PresidentWages as Director of OperationsNo$100,465
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
Yes
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

Wendy rogina (president/ceo) is married to richard rogina (vice president/coo) matthew rogina, director of finance is the son of wendy rogina (president/ceo) and richard rogina (vice president/coo) ernest cisneros, father of patricia rivers(director of operations)

Form 990, Part VI, Section A, Line 8B

The organization has no committees with authority to act on its behalf.

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

The return is furnished to members of the audit committee before the scheduled meeting

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

When a conflict arises the board member is asked to excuse himself from all discussions and voting

Form 990, Part VI, Section B, Line 15

Utilize a variety of compensation surveys including guidestar. Compare similar programs by budget,geographical region, service type both non-profit and for profits. Studies updated and revistied with all salary changes of ceo and coo.

Form 990, Part VI, Section C, Line 18

Documents are available upon request at the business office during normal business hours

Form 990, Part VI, Section C, Line 19

Documents are available upon request at the business office during normal business hours

Filing and Contact Details

Filer

Filer Name
Vocational Improvement Program Inc
EIN
33-0194371
Phone
9094835924
Address
9210 ROCHESTER COURT, RANCHO CUCAMONGA, CA 91730

Signing Officer

Name
Wendy Rogina
Title
President/CEO
Phone
9094835924
Signed
2020-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Rogina
Formed
1986
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
12
Employees
0
Volunteers
13

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray
Phone
9094664410
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Vip has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken, or expected to be taken, on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the positions taken to date are highly certain and, accordingly, no accounting adjustment has been made to the financial statements.

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