Nonprofit · EIN 33-0194371
VOCATIONAL IMPROVEMENT PROGRAM INC
Tax-exempt · RANCHO CUCAMONGA, CA 91730
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $30,230,530 | $22,668,794 | $7,561,736 | $23,282,423 | $4,458,602 | $18,823,821 |
| December 31, 2024 | 990 | $20,356,382 | $20,441,304 | -$84,922 | $14,780,836 | $3,871,419 | $10,909,417 |
| December 31, 2023 | 990 | $20,590,601 | $19,808,691 | $781,910 | $13,463,346 | $2,351,646 | $11,111,700 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,510,763
- of which government grants
- $7,490,763
- Program service revenue
- $22,635,163
- Investment income
- $84,604
- Net gain from sales of assets
- -$182,151
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,011,998
- Other salaries and wages
- $14,445,180
- Salaries, compensation and benefits (total)
- $17,903,619
- Professional fundraising fees
- $0
- Legal fees
- $48,965
- Accounting fees
- $30,200
- Occupancy
- $347,092
- Travel
- $835,006
- Depreciation
- $154,864
- Program services (functional)
- $19,392,887
- Management and general (functional)
- $3,275,907
Balance sheet and other
- Total assets, start of year
- $14,780,836
- Total assets, end of year
- $23,282,423
- Total liabilities, end of year
- $4,458,602
- Net assets, end of year
- $18,823,821
- Land, buildings and equipment
- $1,288,989
- Net assets without donor restrictions
- $18,823,821
- Gross receipts
- $46,987,197
- Employees
- 618
- Volunteers
- 8
- Year formed
- 1986
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICK ROGINA | VICE PRESIDENT/COO Officer | 30 | $355,170 | $17,352 |
| MATTHEW ROGINA | EXECUTIVE DIRECTOR Officer | 50 | $336,606 | $20,040 |
| WENDY A ROGINA | PRESIDENT/CEO Officer | 30 | $266,241 | $16,589 |
| MARIANN GUERRERO | DIR OF PROGRAM SERVICES Key employee | 32 | $197,760 | $24,689 |
| SHIRLEY YAMANO | DIRECTOR OF COMMUNICATIONS Key employee | 40 | $173,940 | $26,928 |
| KENNETH SOLANO | DIR. OF BUS RELATIONS/ DEV. Highest-paid employee | 40 | $154,687 | $16,689 |
| PATRICIA RIVERA | DIR. OF EMPLOYEE SAFETY/ OPS. Highest-paid employee | 32 | $143,565 | $19,953 |
| MARLENE LEMUS | DIR. OF PAYROLL/ OFFICE MGMT. Highest-paid employee | 40 | $145,079 | $11,440 |
| JEFFREY ROGINA | DIR. OF WAP OPS./ LOGISTICS Highest-paid employee | 40 | $133,693 | $21,420 |
| MICHELLE MONTANEZ-RENDON | DIRECTOR OF REHAB. - HD Highest-paid employee | 40 | $121,263 | $17,228 |
| PHIL ROBERTS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KATHY SALLIS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DAVE COGGIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| PENNY RUBIN | MEMBER Trustee or director | 1 | $0 | $0 |
| DUSTIN WARE | MEMBER Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER VICINO | MEMBER Trustee or director | 1 | $0 |
| TYLER PANSE | MEMBER Trustee or director | 1 | $0 |
| ASHOK MADAHAR | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW ROGINA | EXECUTIVE DIRECTOR Officer | 40 | $260,174 | $20,736 |
| RICK ROGINA | VICE PRESIDENT/COO Officer | 30 | $252,251 | $21,756 |
| MARIANN GUERRERO | DIR OF PROGRAM SERVICES Key employee | 32 | $159,672 | $25,615 |
| WENDY A ROGINA | PRESIDENT/CEO Officer | 30 | $167,506 | $16,264 |
| JEFFREY ROGINA | DIR OF WAP OPERATION Highest-paid employee | 40 | $136,645 | $20,175 |
| SHIRLEY YAMANO | DIR. OF COMMUNCATIONS Highest-paid employee | 40 | $135,185 | $19,203 |
| PATRICIA RIVERA | DIR OF OPERATIONS Highest-paid employee | 32 | $119,301 | $21,627 |
| KENNETH SOLANO | DIRECTOR OF BUS RELATIONS & DEV Highest-paid employee | 40 | $111,549 | $13,964 |
| MARLENE LEMUS | DIRECTOR OF PAYROLL & MANAGEMENT Highest-paid employee | 40 | $103,376 | $9,040 |
| PENNY RUBIN | MEMBER Trustee or director | 1 | $0 | $0 |
| DUSTIN WARE | MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER VICINO | MEMBER Trustee or director | 1 | $0 | $0 |
| TYLER PANSE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAVE COGGIN | MEMBER Trustee or director | 1 | $0 | $0 |
| KATHY SALLIS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ASHOK MADAHAR | MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL ROBERTS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW ROGINA | EXECUTIVE DIRECTOR Key employee | 40 | $252,141 | $20,040 |
| RICK ROGINA | VICE PRESIDENT/COO Officer | 32 | $236,051 | $22,294 |
| MARIANN GUERRERO | DIR OF PROGRAM SERVICES Highest-paid employee | 32 | $151,987 | $23,646 |
| WENDY A ROGINA | PRESIDENT/CEO Officer | 32 | $145,531 | $15,894 |
| JEFFREY ROGINA | DIR OF WAP OPERATION Highest-paid employee | 40 | $140,862 | $16,145 |
| SHIRLEY YAMANO | DIR. OF COMMUNCATIONS Highest-paid employee | 40 | $124,659 | $18,147 |
| KAREN RITTER-JONES | DIR OF NEW PROGRAM & EMPL Highest-paid employee | 40 | $122,167 | $15,819 |
| PATRICIA RIVERA | DIR OF OPERATIONS Highest-paid employee | 32 | $117,351 | $19,254 |
| PENNY RUBIN | MEMBER Trustee or director | 1 | $0 | $0 |
| DUSTIN WARE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER VICINO | MEMBER Trustee or director | 1 | $0 | $0 |
| TYLER PANSE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAVE COGGIN | MEMBER Trustee or director | 1 | $0 | $0 |
| KATHY SALLIS | MEMBER Trustee or director | 1 | $0 | $0 |
| ASHOK MADAHAR | MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL ROBERTS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9210 ROCHESTER COURT AVE, RANCHO CUCAMONGA, CA 91730-0000
- Principal officer (990 for 2025)
- WENDY ROGINA, 9210 ROCHESTER COURT, RANCHO CUCAMONGA, CA 91730
- Signed the 990
- WENDY ROGINA, PRESIDENT/CEO
- Phone
- (909) 483-5924
- Website
- WWW.VIPSOLUTIONS.COM
- Return prepared by
- EIDE BAILLY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0194371 or by the name VOCATIONAL IMPROVEMENT PROGRAM INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO MAXIMIZE THE POTENTIAL OF INDIVIDUALS WITH DISABILITIES.
Program accomplishments
- TO MAXIMIZE THE POTENTIAL OF INDIVIDUALS WITH DISABILITIES, BY PROVIDING VOCATIONAL TRAINING AND COMMUNITY ENGAGEMENT. DURING THE YEAR, THE ORGANIZATION: A) PLACED 79 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 412 CONSUMERS WITH DEVELOPMENTAL DISABILITIES C) PROVIDED WORK SERVICES/TRAINING TO A TOTAL OF 37 CONSUMERS WITH DISABILITIES. PROVIDED INTEGRATED COMMUNITY ACCESS SUPPORTS TO 255 CONSUMERS WITH DEVELPMENTAL DISABILITIES. ENABLED CONSUMERS WITH DISABILITIES TO EARN WAGES TOTALING $8,899,078.Expenses $19,392,887 · revenue $22,635,163
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0194371
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J300)
- Assets (IRS master file)
- $23,282,423
- Income (IRS master file)
- $46,987,197
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $30,230,530 | $22,668,794 | $23,282,423 | IRS |
| 990 | December 2024 | $20,356,382 | $20,441,304 | $14,780,836 | IRS |
| 990 | December 2023 | $20,590,601 | $19,808,691 | $13,463,346 | XML |
| 990 | December 2022 | $19,457,132 | $19,638,847 | $13,915,852 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0194371).
Questions about VOCATIONAL IMPROVEMENT PROGRAM INC
- What is the EIN of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The employer identification number (EIN) of VOCATIONAL IMPROVEMENT PROGRAM INC is 33-0194371.
- Is VOCATIONAL IMPROVEMENT PROGRAM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to VOCATIONAL IMPROVEMENT PROGRAM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VOCATIONAL IMPROVEMENT PROGRAM INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VOCATIONAL IMPROVEMENT PROGRAM INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VOCATIONAL IMPROVEMENT PROGRAM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The 990 for the year ended December 31, 2025 names WENDY ROGINA.
- Who are the officers and directors of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The 990 for the year ended December 31, 2025 lists 18 people; 10 received compensation from the organization, the highest $355,170 (RICK ROGINA, VICE PRESIDENT/COO).
- How much revenue does VOCATIONAL IMPROVEMENT PROGRAM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $30,230,530, expenses of $22,668,794 and total assets of $23,282,423 at year end.
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