Civic Intelligence

Vocational Improvement Program Inc.

990 • Fiscal year 2024 • EIN 33-0194371

Jan 01, 2024 to Dec 31, 2024 • Filed on May 09, 2025

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

55th percentile

0.26x

Higher debt load relative to assets than 55% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.19x

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

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

33rd percentile

-0.4%

Higher net margin than 33% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$280,910

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

64th percentile

9.8%

Faster asset growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-1.1%

Faster revenue growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,780,836

Up $864,984 (+6.2%) from 2022

Net Assets

Up

$10,909,417

Up $585,850 (+5.7%) from 2022

Liabilities

Up

$3,871,419

Up $279,134 (+7.8%) from 2022

Revenue

Up

$20,356,382

Up $899,250 (+4.6%) from 2022

Expenses

Up

$20,441,304

Up $802,457 (+4.1%) from 2022

Net Income

Up

-$84,922

Up $96,793 (+53%) from 2022

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

2024

Assets$14,780,836
Liabilities$3,871,419
Net Assets$10,909,417

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

2024

Revenue$20,356,382
Expenses$20,441,304
Net Income-$84,922
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$26,318,145
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$8,100,734$5,089,058▼ $3,011,676
Investments Other Securities$736,297$3,273,710▲ $2,537,413
Accounts Receivable$2,328,357$2,599,485▲ $271,128
Land, Buildings, and Equipment, Net$910,334$862,346▼ $47,988
Total Assets$13,463,346$14,780,836▲ $1,317,490
Other Assets Total$1,387,624$2,956,237▲ $1,568,613
Liabilities
Other Liabilities$1,260,831$2,741,434▲ $1,480,603
Accounts Payable and Accrued Expenses$1,090,815$1,129,985▲ $39,170
Total Liabilities$2,351,646$3,871,419▲ $1,519,773
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,103,646$10,901,347▼ $202,299
Net Assets With Donor Restrictions$8,054$8,070▲ $16
Total Net Assets Fund Balance$11,111,700$10,909,417▼ $202,283
Total Liabilities and Net Assets / Fund Balance$13,463,346$14,780,836▲ $1,317,490

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$294,021$890,117$1,184,138
Buildings$519,882$348,427$868,309
Land$48,443-$48,443
Other Assets Org$2,725,176--
Other Securities$3,273,710--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew RoginaExecutive DirectorFT$253,910$27,000$280,910
Rick RoginaVice President/COOPT$240,251$33,756$274,007
Mariann GuerreroDirector of Program ServicesPT$158,517$26,770$185,287
Wendy a RoginaPresident/CEOPT$149,395$34,375$183,770
Jeffrey RoginaDirector of Wap OperationFT$136,645$20,175$156,820
Shirley YamanoDirector of CommuncationsFT$135,185$19,203$154,388
Patricia RiveraDirector of OperationsPT$119,301$21,627$140,928
Kenneth SolanoDirector of Bus Relations & DevFT$111,549$13,964$125,513
Marlene LemusDirector of Payroll & ManagementFT$103,376$9,040$112,416

Board Members and Trustees

NameTitle
Phil RobertsPresident
Ashok MadaharMember
Christopher VicinoMember
Dave CogginMember
Dustin WareMember
Penny RubinMember
Kathy SallisSecretary
Tyler PanseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,647,382
Program Service Revenue
$8,398,154
Investment Income
$310,846
Other Revenue
$0
All Other Contributions
$5,000
Change in Net Assets
$-84,922

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,356,382
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-117,361
Total Revenue per Audited Statements
$20,239,021
Total Revenue per Form 990
$20,356,382
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,573,619
Other Expenses$3,867,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,870,630$584,219-$13,454,849
Other Employee Benefits$1,066,482$222,659-$1,289,141
Payroll Taxes$902,209$188,733-$1,090,942
Current Officers, Directors, Trustees, and Key Employees-$738,687-$738,687
Travel$294,189$38,279-$332,468
All Other Expenses$268,303$18,774-$287,077
Fees for Services Other$126,560$126,386-$252,946
Insurance$158,363$14,595-$172,958
Occupancy$145,554$6,724-$152,278
Other Expenses$142,309$6,406-$148,715
Conferences and Meetings$112,938$31,690-$144,628
Depreciation Depletion-$125,010-$125,010
Total Functional Expenses$18,264,287$2,177,017$0$20,441,304

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,441,304
Total Expenses per Audited Statements$20,441,304
Total Expenses per Form 990$20,441,304
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$303,027
Matthew RoginaFamily Member or Rick and Wendy RoginaWages as Executive DirectorNo$260,174
Jeffrey RoginaFamily Member or Rick and Wendy RoginaWages as Director of Wap OperationNo$136,645
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$2,741,434
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
Yes
Business relationship with family members
Yes
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, executive director 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
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Rogina
Formed
1986
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
788
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray CPA
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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IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIR OF PROGRAM SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF BUS RELATIONS & DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIR. OF COMMUNCATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIR OF WAP OPERATION
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF PAYROLL & MANAGEMENT
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-117361
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0231061
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12725176

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