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Nonprofit · EIN 93-1300043

VOCATIONAL DEVELOPMENT FOUNDATION

Tax-exempt · PORTLAND, OR 97214

Financials

$27.4M$15.1M2023$35.1M$17.2M2024$40.6M$19.5M2025
Revenue Expenses · by fiscal year end
Financials of VOCATIONAL DEVELOPMENT FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$40,574,116$19,539,231$21,034,885$381,064,859$0$381,064,859
December 31, 2024990$35,119,436$17,242,381$17,877,055$327,754,703$0$327,754,703
December 31, 2023990$27,353,584$15,116,644$12,236,940$293,132,903$0$293,132,903
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$25,000,000
Program service revenue
$0
Investment income
$15,384,255
Net rental income
$189,861
Net gain from sales of assets
$5,406,836
Other revenue
$189,861

Expenses

Grants and similar amounts paid
$18,300,000
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$5,568
Accounting fees
$17,460
Program services (functional)
$18,300,000
Management and general (functional)
$1,239,231

Balance sheet and other

Total assets, start of year
$327,754,703
Total assets, end of year
$381,064,859
Total liabilities, end of year
$0
Net assets, end of year
$381,064,859
Land, buildings and equipment
$3,028,893
Publicly traded securities
$345,145,349
Net assets without donor restrictions
$381,064,859
Gross receipts
$136,845,409
Employees
0
Year formed
2000
State of legal domicile
OR

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.

NameTitleHours / weekCompensation
MELINDA KACALTREAS/TT
Trustee or director, Officer
1$0
KARL KOCHSEC/TT
Trustee or director, Officer
1$0
MICHAEL M MILLERPRES/TT
Trustee or director, Officer
1$0
THOMAS C YOUNGCHAIRMAN/TT
Trustee or director, Officer
1$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
MELINDA KACALTREAS/TT
Trustee or director, Officer
1$0
KARL KOCHSEC/TT
Trustee or director, Officer
1$0
MICHAEL M MILLERPRES/TT
Trustee or director, Officer
1$0
THOMAS C YOUNGCHAIRMAN/TT
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
MELINDA KACALTREAS/TT
Trustee or director, Officer
1$0
KARL KOCHSEC/TT
Trustee or director, Officer
1$0
MICHAEL M MILLERPRES/TT
Trustee or director, Officer
1$0
THOMAS C YOUNGCHAIRMAN/TT
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
1943 SE 6TH AVE, PORTLAND, OR 97214-4508
Principal officer (990 for 2025)
MICHAEL M MILLER, 1943 SE 6TH AVENUE, PORTLAND, OR 97214
Signed the 990
MELINDA KACAL, TREAS/TT
Phone
(503) 238-6115
Return prepared by
JSP ACCOUNTANTS LLC

Mission

SUPPORT FOR VOCATIONAL REHABILITATION SERVICES.

990 for the year ended December 31, 2025

Program accomplishments

  • SUPPORTING OTHER ORGANIZATIONS SERVING CHARITABLE PURPOSES THROUGH THE FOLLOWING ACTIVITIES (SEE SCHEDULE O): PROVIDING FUNDING FOR VOCATIONAL REHABILITATION SERVICES, TRAINING, EMPLOYMENT AND OPPORTUNITIES FOR PERSONAL GROWTH AS AN INTERIM STEP IN THE VOCATIONAL REHABILITATION PROCESS FOR PEOPLE WITH DISABILITIES AND THE DISADVANTAGED WHO CANNOT BE READILY ABSORBED IN THE COMPETITIVE LABOR MARKET OR DURING SUCH TIMES AS EMPLOYMENT OPPORTUNITIES FOR THEM IN THE COMPETITIVE LABOR MARKET DO NOT EXIST; AND/OR ASSISTING PEOPLE WITH DISABILITIES AND THE DISADVANTAGED TO ATTAIN THE FULLEST DEVELOPMENT OF WHICH THEY ARE CAPABLE THROUGH THE SKILLFUL USE OF RECOGNIZED TECHNIQUES OF VOCATIONAL REHABILITATION, SOCIAL WORK, LIFE GUIDANCE, EVALUATION, TRAINING, THE INSPIRATION OF RELIGION, AND/OR USEFUL EMPLOYMENT.
    Expenses $18,300,000 · grants $18,300,000

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
93-1300043
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
2000
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Employment (J30)
Assets (IRS master file)
$381,064,859
Income (IRS master file)
$136,845,409

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$40,574,116$19,539,231$381,064,859XML
990December 2024$35,119,436$17,242,381$327,754,703IRS
990December 2023$27,353,584$15,116,644$293,132,903XML
990December 2022$37,427,883$14,084,331$259,250,538IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 93-1300043).

Questions about VOCATIONAL DEVELOPMENT FOUNDATION

What is the EIN of VOCATIONAL DEVELOPMENT FOUNDATION?
The employer identification number (EIN) of VOCATIONAL DEVELOPMENT FOUNDATION is 93-1300043.
Is VOCATIONAL DEVELOPMENT FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to VOCATIONAL DEVELOPMENT FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does VOCATIONAL DEVELOPMENT FOUNDATION 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 DEVELOPMENT FOUNDATION 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 DEVELOPMENT FOUNDATION 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 DEVELOPMENT FOUNDATION?
The 990 for the year ended December 31, 2025 names MICHAEL M MILLER.
Who are the officers and directors of VOCATIONAL DEVELOPMENT FOUNDATION?
The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does VOCATIONAL DEVELOPMENT FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $40,574,116, expenses of $19,539,231 and total assets of $381,064,859 at year end.

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