2024-05-15T10:44:11-05:00 2023-12-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-01-01 330194371 VOCATIONAL IMPROVEMENT PROGRAM INC VOCA 9094835924 9210 ROCHESTER COURT RANCHO CUCAMONGA CA 91730 WENDY ROGINA PRESIDENT/CEO 9094835924 2024-05-03 1 WENDY ROGINA 999009999 0 CATHERINE L GRAY CPA P01294460 9094664410 2024-05-01 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z WENDY ROGINA 9210 ROCHESTER COURT RANCHO CUCAMONGA CA 91730 31729593 0 X WWW.VIPSOLUTIONS.COM X 1986 CA TO PROVIDE VOCATIONAL TRAINING AND REHABILITATION FOR INDIVIDUALS WITH DISABILITIES 8 8 776 8 0 0 10526319 11050009 9013487 9191149 -82674 349443 0 0 19457132 20590601 0 0 0 0 15972941 16244035 0 0 0 3665906 3564656 19638847 19808691 -181715 781910 13915852 13463346 3592285 2351646 10323567 11111700 X PROVIDES WORK TRAINING AND JOB PLACEMENT SERVICES TO ADULTS WITH DEVELOPMENTALDISABILITIES 1 0 17831334 9191149 TO MAXIMIZE THE POTENTIAL OF INDIVIDUALS WITH DISABILITIES, BY PROVIDING VOCATIONAL TRAINING AND REHABILITATION A) PLACED 114 NEW CONSUMERS WITH DISABILITIES INTO COMMUNITY EMPLOYMENT AND PROVIDED ON THE JOB COACHING SUPPORT AND ON GOING FOLLOW UP B) MAINTAINED COMMUNITY EMPLOYMENT AND SUPPORT FOR A TOTAL OF 454 CONSUMERS WITH DEVELOPMENTAL DISABILITIES C) PROVIDED WORK SERVICES/TRAINING TO A TOTAL OF 295 CONSUMERS WITH DISABILITIES. ENABLED CONSUMERS WITH DISABILITIES TO EARN WAGES TOTALING $8,054,428. 17831334 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 4 0 1 776 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X WENDY ROGINA 9094835924 9210 ROCHESTER COURT RANCHO CUCAMONGA CA 91730 PENNY RUBIN MEMBER 1.00 X 0 0 0 DUSTIN WARE CHAIR 1.00 X X 0 0 0 CHRISTOPHER VICINO MEMBER 1.00 X 0 0 0 TYLER PANSE TREASURER 1.00 X X 0 0 0 DAVE COGGIN MEMBER 1.00 X 0 0 0 KATHY SALLIS MEMBER 1.00 X 0 0 0 ASHOK MADAHAR MEMBER 1.00 X 0 0 0 PHIL ROBERTS SECRETARY 1.00 X X 0 0 0 WENDY A ROGINA PRESIDENT/CEO 32.00 X 145531 0 15894 RICK ROGINA VICE PRESIDENT/COO 32.00 X 236051 0 22294 MATTHEW ROGINA EXECUTIVE DIRECTOR 40.00 X 252141 0 20040 PATRICIA RIVERA DIR OF OPERATIONS 32.00 X 117351 0 19254 MARIANN GUERRERO DIR OF PROGRAM SERVICES 32.00 X 151987 0 23646 KAREN RITTER-JONES DIR OF NEW PROGRAM & EMPL 40.00 X 122167 0 15819 SHIRLEY YAMANO DIR. OF COMMUNCATIONS 40.00 X 124659 0 18147 JEFFREY ROGINA DIR OF WAP OPERATION 40.00 X 140862 0 16145 1290749 0 151239 9 0 1 0 0 11050009 11050009 PROGRAM REVENUE 624310 9191149 9191149 9191149 251829 251829 11188372 48234 11138992 0 49380 48234 97614 97614 20590601 9191149 0 349443 691951 691951 13160404 12625690 534714 2391680 1986535 405145 171542 39339 132203 155217 149217 6000 301993 293963 8030 41173 28070 13103 103862 103862 158266 148621 9645 OPERATING LEASE EXPENSE 1420178 1376993 43185 PROGRAM 491369 490267 1102 TRANSPORTATION 339700 339700 EQUIPMENT RENTAL AND MA 132809 128653 4156 248547 224286 24261 19808691 17831334 1977357 0 4740867 8100734 2514831 2328357 2179508 1269174 823339 910334 3198604 736297 2638211 1387624 13915852 13463346 1067995 1090815 2524290 1260831 3592285 2351646 X 10315522 11103646 8045 8054 10323567 11111700 13915852 13463346 781910 6223 0 X 0 1 X 1 0 X 8942152 9132672 11095395 10526319 11050009 50746547 7413571 6107971 7840834 9013487 9191149 39567012 16355723 15240643 18936229 19539806 20241158 90313559 0 0 0 90313559 21210 11896 7499 28192 251829 320626 21210 11896 7499 28192 251829 320626 16376933 15252539 18943728 19567998 20492987 90634185 0.99650 0.99910 0.00350 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48443 48443 868309 326162 542147 1262756 943012 319744 910334 CD'S AND MUTUAL FUNDS 736297 F 736297 OTHER ASSETS 171397 OPERATING LEASE RIGHT-OF-USE ASSET 1216227 1387624 OPERATING LEASE LIABILITY 1260831 1260831 X 20596824 6223 6223 20590601 0 20590601 19808691 0 19808691 0 19808691 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. 1 X X X 0 1 0 0 0 1 0 0 0 MATTHEW ROGINA EXECUTIVE DIRECTOR 245877 0 0 0 6264 0 19800 0 240 0 272181 0 0 0 RICK ROGINA VICE PRESIDENT/COO 222211 0 0 0 13840 0 17100 0 5194 0 258345 0 0 0 MARIANN GUERRERO DIR OF PROGRAM SERVICES 150832 0 0 0 1155 0 17800 0 5846 0 175633 0 0 0 WENDY A ROGINA PRESIDENT/CEO 124931 0 0 0 20600 0 10700 0 5194 0 161425 0 0 0 JEFFREY ROGINA DIR OF WAP OPERATION 140862 0 0 0 0 0 10600 0 5545 0 157007 0 0 0 PART I, LINE 4B THE ORGANIZATION HAS A SPLIT DOLLAR PLAN: WENDY ROGINA $ 13,279 RICHARD ROGINA $ 11,578 PATRICIA RIVERA $ 3,628 MARIANN GUERRERO $ 3,770 THE ORGANIZATION HAS AN EXECUTIVE BONUS PLAN WENDY ROGINA $ 2,490 RICHARD ROGINA $ 1,840 PATRICIA RIVERA $ 1,231 MARIANN GUERRERO $ 1,156 PART I, LINE 6 BONUSES ARE BASED ON OPERATIONAL AS WELL AS FINANCIAL GOALS WHICH ARE SET AND APPROVED EACH YEAR BY THE BOARD RICK AND WENDY ROGINA PRESIDENT AND VICE PRESIDENT OF ORGANIZATION 432264 ORGANIZATION 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. 0 MATTHEW ROGINA FAMILY MEMBER OR RICK AND WENDY ROGINA 252141 WAGES AS EXECUTIVE DIRECTOR 0 JEFFREY ROGINA FAMILY MEMBER OR RICK AND WENDY ROGINA 140862 WAGES AS DIRECTOR OF WAP OPERATION 0 FORM 990, PART III, LINE 2 ACE PROGRAM: PROVIDES TRAINING OPPORTUNITIES THAT ARE GEARED TOWARD INDEPENDENCE AND POTENTIAL FUTURE EMPLOYMENT. THIS TRAINING IS ACCOMPLISHED THROUGH ACTIVITIES SUCH AS VOLUNTEERISM, JOB EXPLORATION, EDUCATIONAL CLASSES, COMMUNITY TOURS, SCIL CENTER PARTICIPATION, ATEAM MEETINGS, AND OTHER VALUABLE RESOURCES. 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