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Nonprofiteer
← CHILDREN OF VIETNAM

Form 990 for tax year 2022

Filed by CHILDREN OF VIETNAM.

Totals

Total revenue
$1,448,730
Total expenses
$1,415,419
Contributions and grants received
$1,444,895
Grants paid
$1,033,130
Program service revenue
$0
Investment income
$9,225
Other revenue
-$5,390
Total assets, end of year
$1,253,802
Total liabilities, end of year
$19,997
Net assets or fund balances, end of year
$1,233,805
Program services expenses (Part IX)
$1,190,279
Management and general expenses
$150,557
Fundraising expenses
$74,583
Program service expenses (Part III)
$1,190,279

Program services were 84.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $12,787

  • 1c · Fundraising events

    $105,155

  • 1f · All other contributions, gifts and grants

    $1,326,953

  • 1g · Noncash contributions included above

    $665,654

  • 3 · Investment income

    total $9,225 · excluded $9,225

  • 8a · Fundraising events: contributions included on line 1c

    $105,155

  • 8b · Fundraising events: direct expenses

    $5,390

  • 8c · Net income from fundraising events

    total -$5,390 · excluded -$5,390

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $1,033,130 · program services $1,033,130

  • 5 · Compensation of officers, directors and key employees

    total $100,251 · program services $18,468 · management and general $45,059 · fundraising $36,724

  • 7 · Other salaries and wages

    total $98,775 · program services $88,307 · management and general $1,728 · fundraising $8,740

  • 9 · Other employee benefits

    total $23,637 · program services $12,681 · management and general $5,557 · fundraising $5,399

  • 10 · Payroll taxes

    total $9,218 · program services $4,945 · management and general $2,167 · fundraising $2,106

  • 11c · Fees: accounting

    total $17,447 · management and general $17,447

  • 11g · Fees: other

    total $61,223 · program services $2,731 · management and general $57,107 · fundraising $1,385

  • 13 · Office expenses

    total $15,972 · program services $2,887 · management and general $8,163 · fundraising $4,922

  • 16 · Occupancy

    total $15,718 · program services $15,718

  • 17 · Travel

    total $15,169 · program services $9,418 · management and general $5,751

  • 23 · Insurance

    total $1,598 · management and general $855 · fundraising $743

  • 24a · Other expenses: MISCELLANEOUS

    total $11,298 · program services $57 · management and general $5,477 · fundraising $5,764

  • 24b · Other expenses: ONLINE PROCESSING FEES

    total $5,439 · management and general $542 · fundraising $4,897

  • 24c · Other expenses: GENERAL FUNDRAISING

    total $3,903 · fundraising $3,903

  • 24d · Other expenses: WAREHOUSING

    total $1,937 · program services $1,937

  • 24e · All other expenses

    total $704 · management and general $704

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,190,666 · end of year $733,752

  • 3 · Pledges and grants receivable

    end of year $500,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $10,206 · end of year $9,052

  • 15 · Other assets

    end of year $10,998

  • 17 · Accounts payable and accrued expenses

    beginning of year $378 · end of year $11,283

  • 25 · Other liabilities

    end of year $8,714

  • 27 · Net assets without donor restrictions

    beginning of year $904,666 · end of year $979,228

  • 28 · Net assets with donor restrictions

    beginning of year $295,828 · end of year $254,577

Mission and programs · 2022

Mission

CHILDREN OF VIETNAM LIFTS CHILDREN OUT OF POVERTY BY ELIMINATING BARRIERS TO FULFILLING CHILDREN'S POTENTIAL THROUGH COMPREHENSIVE SERVICES THAT FOCUS ON ONE CHILD, ONE FAMILY, AND ONE COMMUNITY AT A TIME.

  • EDUCATING FOR THE FUTURE INITIATIVE: INVESTING IN CHILDREN AND THEIR EDUCATION FOR THE BEST START POSSIBLE.

    Expenses $183,200 · Grants $159,013

  • KEEPING CHILDREN NOURISHED INITIATIVE: FEEDING HUNGRY CHILDREN TO GROW INTO HEALTHY AND PRODUCTIVE ADULTS.

    Expenses $836,160 · Grants $725,764

  • INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE: HELPING CHILDREN GROW TO THE FULLEST POTENTIAL.

    Expenses $60,390 · Grants $52,417

  • EMPOWERING SINGLE MOTHERS INITIATIVE: GIVING SINGLE MOTHERS THE TOOLS TO PAVE A PATH OUT OF POVERTY. DELIVERING WATER & SANITATION: INSTALLING LARGE WATER FILTRATION SYSTEMS IN SCHOOLS AND VILLAGES IN REMOTE AREAS WITH LIMITED ACCESS TO CLEAN WATER. LIFTING THE HEALTH AND QUALITY OF LIFE FOR CHILDREN AND THEIR FAMILIES. RESPONDING TO EMERGENCIES AND DISASTERS- PROVIDING IMMEDIATE AID AND RELIEF TO FAMILIES FACING EXTREME CHALLENGES DUE TO FAMILY CRISES AND REGIONAL DISASTERS.

    Expenses $110,529 · Grants $95,936

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Nancy Letteri End July

    EXECUTIVE DI

    Total calculated
    $59,752
    From this org
    $58,333
    From related orgs
    $0
    Other
    $1,419
    Hours/week
    40
  • Giang Wells-Dang Beg August

    EXECUTIVE DI

    Total calculated
    $41,667
    From this org
    $41,667
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Dabney Schmitt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.96
  • Debbie Baker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    3.85
  • Desta Raines

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.58
  • Elliott Wilson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.77
  • Giang Tran End December

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.06
  • Helena Berger

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.38
  • Lyn Greer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.92
  • Kathy Orms

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.35
  • Maddi Niebanck

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.15
  • Rhonda Grissom End January

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.96
  • Steve Wolstenholme

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.38
  • Thao Sommerville

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.54
  • Kevin Vo End March

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.08
  • Andrew Lysaught

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1.15
  • Dzung Vo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2.31
  • Benjamin C Wilson Sr

    PRESIDENT

    Total calculated
    $0
    Hours/week
    6.54
  • Scott Willis

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    2.88
  • Scott Smith End November

    TREASURER

    Total calculated
    $0
    Hours/week
    1.15
  • John Merson

    SECRETARY

    Total calculated
    $0
    Hours/week
    2.88

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
11 December 2023
IRS schema version
2022v5.0
Source object
202430169349303993

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