Civic Intelligence

Validation Training Institute Incorporated

990 • Fiscal year 2021 • EIN 34-1406307

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 11, 2022

PO Box 871Pleasant Hill, OR 97455

(541) 521-2411

Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

91st percentile

60%

Higher net margin than 91% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

63rd percentile

18%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

-1.1%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$975,586

Up $150,098 (+18%) from 2020

Net Assets

Up

$971,585

Up $147,237 (+18%) from 2020

Liabilities

Up

$4,001

Up $2,861 (+251%) from 2020

Revenue

Down

$185,276

Down $1,991 (-1.1%) from 2020

Expenses

Down

$73,366

Down $11,993 (-14%) from 2020

Net Income

Up

$111,910

Up $10,002 (+9.8%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $127,145Liabilities 2015: $0Net Assets 2015: $127,1452015Assets 2016: $137,928Liabilities 2016: $0Net Assets 2016: $137,9282016Assets 2017: $137,601Liabilities 2017: $0Net Assets 2017: $137,6012017Assets 2018: $172,418Liabilities 2018: $0Net Assets 2018: $172,4182018Assets 2019: $641,567Liabilities 2019: $0Net Assets 2019: $641,5672019Assets 2020: $825,488Liabilities 2020: $1,140Net Assets 2020: $824,3482020Assets 2021: $975,586Liabilities 2021: $4,001Net Assets 2021: $971,5852021Assets 2022: $971,219Liabilities 2022: $574Net Assets 2022: $970,6452022Assets 2023: $1,610,765Liabilities 2023: $1,045Net Assets 2023: $1,609,7202023Assets 2024: $2,376,300Liabilities 2024: $896Net Assets 2024: $2,375,4042024

Highlighted filing

2021

Assets$975,586
Liabilities$4,001
Net Assets$971,585

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $59,806Expenses 2015: $68,758Net Income 2015: -$8,9522015Revenue 2016: $117,274Expenses 2016: $106,491Net Income 2016: $10,7832016Revenue 2017: $57,713Expenses 2017: $60,094Net Income 2017: -$2,3812017Revenue 2018: $112,950Expenses 2018: $78,035Net Income 2018: $34,9152018Revenue 2019: $565,331Expenses 2019: $124,213Net Income 2019: $441,1182019Revenue 2020: $187,267Expenses 2020: $85,359Net Income 2020: $101,9082020Revenue 2021: $185,276Expenses 2021: $73,366Net Income 2021: $111,9102021Revenue 2022: $182,489Expenses 2022: $59,717Net Income 2022: $122,7722022Revenue 2023: $616,976Expenses 2023: $64,016Net Income 2023: $552,9602023Revenue 2024: $711,631Expenses 2024: $75,126Net Income 2024: $636,5052024

Highlighted filing

2021

Revenue$185,276
Expenses$73,366
Net Income$111,910
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 11, 2022
Return Version
2021v4.2
Gross Receipts
$221,020
Mission and Program Overview

Mission

To enhance respect and communication between people living with dementia and their cargivers while bringing them together through better communication.

VTI provides high-quality Validation training to caregivers of older adults living with forms of dementia

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$608,164$868,019▲ $259,855
Cash and Non-Interest-Bearing Accounts$109,822$104,830▼ $4,992
Accounts Receivable$107,502$2,737▼ $104,765
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$825,488$975,586▲ $150,098
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,067$3,954▲ $2,887
Other Liabilities$73$47▼ $26
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,140$4,001▲ $2,861
Net Assets / Fund Balance
Net Assets With Donor Restrictions$608,164$868,019▲ $259,855
Net Assets Without Donor Restrictions$216,184$103,566▼ $112,618
Total Net Assets Fund Balance$824,348$971,585▲ $147,237
Total Liabilities and Net Assets / Fund Balance$825,488$975,586▲ $150,098

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$608,164$200,000▲ $59,855-$868,019
2020$519,675-▲ $88,489-$608,164
2019-$500,000▲ $19,675-$519,675
Compensation and Service Providers

Board Members and Trustees

NameTitle
Harvey SternsChair of Research Committee
Fran BulloffPresident
Charles De VilmorinDirector
Mariska PraktiekDirector
Molly BalunekDirector
Naomi FeilDirector
Rita AltmanDirector
Rudolf RodenburgDirector
Vicki de Klerk-RubinExecutive Director
Kevin CarlinSecretary
Ed FeilTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$130,519
Program Service Revenue
$36,062
Investment Income
$18,695
Other Revenue
$0
All Other Contributions
$120,332
Change in Net Assets
$111,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,366
Total Fundraising Expense$24,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$13,770$24,000$37,770
Fees for Services Legal$8,231--$8,231
Advertising$7,132--$7,132
Information Technology$6,914--$6,914
Office Expenses$2,813--$2,813
Other Expenses$357--$357
Total Functional Expenses$35,596$13,770$24,000$73,366
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$47
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 B, #11B

Form 990 review process: the 990 is reviewed and approved by the executive committee. A copy of the return is then provided to the full board for comments.

FORM 990, PART VI, SECTION B, #12C

Monitor and enforce conflict of interest policy: each board member, principal officer, and member of a committee with board delegated powers is required to sign a conflict interest statement. In addition, each member of the board is responsible for identifying potential conflict of interest. The executive committee regularly and consistently monitor and enforce compliance with this policy by reviewing statements on an annual basis and taking such other actions as are necessary for effective oversight.

Form 990, Part VI, Section A, Line 2

Naomi feil (director) is the mother of ed feil (treasurer and officer) and vicki de klerk-rubin (executive director and officer).

Filing and Contact Details

Filer

Filer Name
Validation Training Institute Inc
EIN
34-1406307
In Care Of
% VICKI DE KLERK-RUBIN
Phone
5415212411
Address
PO Box 871, Pleasant Hill, OR 97455

Signing Officer

Name
Vicki De Klerk-rubin
Title
Executive Director
Phone
5417465739
Signed
2022-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicki De Klerk-rubin
Formed
1984
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
11

Preparer

Firm
Hw&co
Address
23240 Chagrin Blvd Suite 700, Cleveland, OH 44122-5450
Preparer
David M Reape CPA
Phone
2168311200
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The validation training institute is a not for profit organization that advances knowledge, values, education and research rooted in the validation method. Its ultimate objective is to nurture respect, dignity and well being in the lives of older adults experiencing age related cognitive decline and their caregivers.

Form 990, Part XI, Line 9

Exchange rate adjustment.....................................($5,834)

Form 990, Part III, Line 2

Developed new online training programs: skill building blocks, practical validation training, and how to teach validation online.

Form 990 Part IX Line 11G

Description:professional fees total fees:37770

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