Civic Intelligence

Vip Neurorehabilitation Center

EIN 45-3623205 • 501(c)3 • San Diego, CA

Profile

To provide rehabilitation services to patients with spinal cord and brain injuries, and other serious injuries;to educate patients and their families about these injuries and conduct and publish research.

7340 TRADE ST No FSan Diego, CA 92121

www.vipneurorehab.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$74,383

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

38th percentile

-1.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-4.5%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$769,300

Down $31,325 (-3.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$769,300

Down $31,325 (-3.9%) from 2022

Revenue

Down

$400,040

Down $57,928 (-13%) from 2022

Expenses

Up

$431,365

Up $18,714 (+4.5%) from 2022

Net Income

Down

-$31,325

Down $76,642 (-169%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $1Liabilities 2011: $02011Assets 2012: $0Liabilities 2012: $02012Assets 2013: $21,714Liabilities 2013: $20,0002013Assets 2014: $13,594Liabilities 2014: $1,914Net Assets 2014: $11,6802014Assets 2015: $17,574Liabilities 2015: $50Net Assets 2015: $17,5242015Assets 2016: $15,127Liabilities 2016: $0Net Assets 2016: $15,1272016Assets 2017: $33,263Liabilities 2017: $0Net Assets 2017: $33,2632017Assets 2018: $48,797Liabilities 2018: $0Net Assets 2018: $48,7972018Assets 2019: $643,682Liabilities 2019: $0Net Assets 2019: $643,6822019Assets 2020: $731,779Liabilities 2020: $0Net Assets 2020: $731,7792020Assets 2021: $755,308Liabilities 2021: $0Net Assets 2021: $755,3082021Assets 2022: $800,625Liabilities 2022: $0Net Assets 2022: $800,6252022Assets 2023: $769,300Liabilities 2023: $0Net Assets 2023: $769,3002023

Highlighted filing

2023

Assets$769,300
Liabilities$0
Net Assets$769,300

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $87,543Expenses 2013: $85,829Net Income 2013: $1,7142013Revenue 2014: $336,428Expenses 2014: $326,462Net Income 2014: $9,9662014Revenue 2015: $344,607Expenses 2015: $338,763Net Income 2015: $5,8442015Revenue 2016: $337,987Expenses 2016: $340,384Net Income 2016: -$2,3972016Revenue 2017: $392,545Expenses 2017: $374,409Net Income 2017: $18,1362017Revenue 2018: $433,545Expenses 2018: $418,011Net Income 2018: $15,5342018Revenue 2019: $994,149Expenses 2019: $399,264Net Income 2019: $594,8852019Revenue 2020: $442,838Expenses 2020: $354,741Net Income 2020: $88,0972020Revenue 2021: $411,039Expenses 2021: $387,510Net Income 2021: $23,5292021Revenue 2022: $457,968Expenses 2022: $412,651Net Income 2022: $45,3172022Revenue 2023: $400,040Expenses 2023: $431,365Net Income 2023: -$31,3252023

Highlighted filing

2023

Revenue$400,040
Expenses$431,365
Net Income-$31,325

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$7.69$0.00$7.69$4.00$4.31$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.01$0.00$8.01$4.58$4.13$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.00$7.55$4.11$3.88$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.32$0.00$7.32$4.43$3.55$0.88
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.00$6.44$9.94$3.99$5.95
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$4.34$4.18$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$3.93$3.74$0.18
2016Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$3.38$3.40$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$3.45$3.39$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$3.36$3.26$0.10
2013Summary only. Only limited summary data is available for this year.$0.22$0.20$0.88$0.86$0.02
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 18, 2020
Return Version
2019v5.0
Gross Receipts
$995,662
Mission and Program Overview

Mission

To provide rehabilitation services to patients with spinal cord and brain injuries, and other serious injuries;to educate patients and their families about these injuries and conduct and publish research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$435,808▲ $435,808
Cash and Non-Interest-Bearing Accounts$36,963$206,236▲ $169,273
Savings and Temporary Cash Investments$11,834$1,638▼ $10,196
Total Assets$48,797$643,682▲ $594,885
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,912$563,596▲ $519,684
Net Assets With Donor Restrictions$4,885$80,086▲ $75,201
Total Net Assets Fund Balance$48,797$643,682▲ $594,885
Total Liabilities and Net Assets / Fund Balance$48,797$643,682▲ $594,885

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$435,808$15,027$450,835

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,885$104,121-$15,000$80,086
2018$256$31,029--$4,885
2017$3,087$29,259--$256
2016$10,370$10,308--$3,087
2015-$13,720--$10,370
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bradley MarcusDirector
Conrad KressDirector
Dana MooreDirector
Steven BurgherDirector
David CharbonnetPresidnet & Director
Janet CharbonnetSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$633,679
Program Service Revenue
$360,380
Investment Income
$3
Other Revenue
$87
All Other Contributions
$633,679
Change in Net Assets
$594,885

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
Other Non Cash Contri Table2$440,000Comparable Sales
Other Non Cash Contri Table5$5,485Comparable Sales
Total Noncash Contributions7$445,485-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,867
Other Expenses$158,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,194$17,911-$179,105
Occupancy$58,740$6,527-$65,267
Payroll Taxes$52,960$5,884-$58,844
All Other Expenses$15,871$1,766-$17,637
Depreciation Depletion$13,524$1,503-$15,027
Other Expenses$6,012$668-$6,680
Insurance$4,851$539-$5,390
Other Employee Benefits$2,626$292-$2,918
Advertising$2,126$236-$2,362
Fees for Services Other$1,200$133-$1,333
Office Expenses$588$65-$653
Interest$527$59-$586
Total Functional Expenses$359,335$39,929$0$399,264
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,600
Fundraising Direct Expenses$1,513
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
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 A, line 2

The president and secretary of the organization are husband and wife.

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

The form 990 is provided to all members of the board for their review and approval prior to filing of the form.

Form 990, Part VI, Section C, line 19

Items are available by written request to the organization

Filing and Contact Details

Filer

Filer Name
Vip Neurorehabilitation Center
EIN
45-3623205
Phone
8586899643
Address
7340 TRADE ST No F, SAN DIEGO, CA 92121

Signing Officer

Name
David Charbonnet
Title
President
Phone
8586899643
Signed
2020-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Charbonnet
Formed
2011
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
16

Preparer

Firm
LING & BOUMAN CPA'S LLP
Address
4669 MURPHY CANYON ROAD STE 130, SAN DIEGO, CA 92123-1833
Preparer
Jason C Gutzmer
Phone
8584674770
Raw XML AppendixShowing 400 of 422 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0360380
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0341586
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0327938
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0313365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0301626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01644895
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02512974
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0995659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0438000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0395579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0339129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0344607
IRS990ScheduleA/Total509Grp/TotalAmt02512974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0995659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0438000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0395579
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0339129
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0344607
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02512974
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04885
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0104121
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt080086
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt013920
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt015000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0256
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt031029
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04885
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt026400
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03087
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt029259
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0256
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt032090
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010370
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010308
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03087
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt017591
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt013720
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010370
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt03350
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0435808
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0450835
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0435808
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt15
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0REHABILITATION EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1SUPPLIES
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IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1COMPARABLE SALES
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IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt15485
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND SECRETARY OF THE ORGANIZATION ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ITEMS ARE AVAILABLE BY WRITTEN REQUEST TO THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt048797
IRS990/TotalAssetsGrp/EOYAmt0643682
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359335
IRS990/TotalFunctionalExpensesGrp/TotalAmt0399264
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0360380
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt090
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0360380
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0994149
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt048797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0643682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07340 TRADE ST No F
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IRS990/USAddress/StateAbbreviationCd0CA
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.VIPNEUROREHAB.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CHARBONNET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08586899643
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIP NEUROREHABILITATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0VIPN
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ReturnHeader/Filer/PhoneNum08586899643
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ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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