2024-01-03T11:29:27-05:00 2023-06-30 561138530 BUTLER BURKE LLP 100 CLUB OAKS COURT SUITE A WINSTONSALEM NC 27104 990 2022-07-01 311605964 CHILDREN OF VIETNAM CHIL 3362350981 PO BOX 18039 GREENSBORO NC 27419 BENJAMIN C WILSON SR PRESIDENT 3362350981 2023-12-11 true BENJAMIN C WILSON JR 999009999 false JANE R POTTER P01057495 3367682310 2023-12-11 2022 2023-04-26 12:10:37Z BENJAMIN C WILSON SR PO BOX 18039 GREENSBORO NC 27419 1454120 false X WWW.CHILDRENOFVIETNAM.ORG X 1998 NC 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. 15 15 4 126 0 856241 1444895 0 35 9225 -1730 -5390 854546 1448730 493847 1033130 0 214313 231881 0 74583 115521 150408 823681 1415419 30865 33311 1200872 1253802 378 19997 1200494 1233805 X 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. false false 183200 159013 EDUCATING FOR THE FUTURE INITIATIVE: INVESTING IN CHILDREN AND THEIR EDUCATION FOR THE BEST START POSSIBLE. 836160 725764 KEEPING CHILDREN NOURISHED INITIATIVE: FEEDING HUNGRY CHILDREN TO GROW INTO HEALTHY AND PRODUCTIVE ADULTS. 60390 52417 INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE: HELPING CHILDREN GROW TO THE FULLEST POTENTIAL. 110529 95936 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. 110529 95936 1190279 true true false false false false false false false false false false false false true true true false false true true false true false true false false false false false false false false false false false false false true false false false false false false false false true 9 0 true 4 true false true VM false false false false false false false false false false X 15 15 true false false false false false false true true false false true true true true true true true true false NC X X THE ORGANIZATION 3362350981 PO BOX 18039 GREENSBORO NC 27419 NANCY LETTERI END JULY EXECUTIVE DI 40.00 X 58333 0 1419 GIANG WELLS-DANG BEG AUGUST EXECUTIVE DI 40.00 X 41667 0 0 DABNEY SCHMITT BOARD MEMBER 0.96 X 0 0 0 DEBBIE BAKER BOARD MEMBER 3.85 X 0 0 0 DESTA RAINES BOARD MEMBER 0.58 X 0 0 0 ELLIOTT WILSON BOARD MEMBER 0.77 X 0 0 0 GIANG TRAN END DECEMBER BOARD MEMBER 0.06 X 0 0 0 HELENA BERGER BOARD MEMBER 1.38 X 0 0 0 LYN GREER BOARD MEMBER 1.92 X 0 0 0 KATHY ORMS BOARD MEMBER 1.35 X 0 0 0 MADDI NIEBANCK BOARD MEMBER 1.15 X 0 0 0 RHONDA GRISSOM END JANUARY BOARD MEMBER 0.96 X 0 0 0 STEVE WOLSTENHOLME BOARD MEMBER 1.38 X 0 0 0 THAO SOMMERVILLE BOARD MEMBER 0.54 X 0 0 0 KEVIN VO END MARCH BOARD MEMBER 0.08 X 0 0 0 ANDREW LYSAUGHT BOARD MEMBER 1.15 X 0 0 0 DZUNG VO BOARD MEMBER 2.31 X 0 0 0 BENJAMIN C WILSON SR PRESIDENT 6.54 X X 0 0 0 SCOTT WILLIS BOARD CHAIR 2.88 X X 0 0 0 SCOTT SMITH END NOVEMBER TREASURER 1.15 X X 0 0 0 JOHN MERSON SECRETARY 2.88 X X 0 0 0 100000 1419 false false false 12787 105155 1326953 665654 1444895 9225 9225 105155 5390 -5390 -5390 1448730 3835 1033130 1033130 100251 18468 45059 36724 98775 88307 1728 8740 23637 12681 5557 5399 9218 4945 2167 2106 17447 17447 61223 2731 57107 1385 15972 2887 8163 4922 15718 15718 15169 9418 5751 1598 855 743 MISCELLANEOUS 11298 57 5477 5764 ONLINE PROCESSING FEES 5439 542 4897 GENERAL FUNDRAISING 3903 3903 WAREHOUSING 1937 1937 704 704 1415419 1190279 150557 74583 1190666 733752 500000 10206 9052 10998 1200872 1253802 378 11283 8714 378 19997 X 904666 979228 295828 254577 1200494 1233805 1200872 1253802 33311 X false true X true false X 1416493 1065314 1127928 856241 1444895 5910871 1416493 1065314 1127928 856241 1444895 5910871 105178 5805693 409 2835 223 35 9225 12727 5923598 0.98010 0.96620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT OF USE LIABILITY 8714 8714 X 1467501 13381 5390 18771 1448730 1448730 1434190 13381 5390 18771 1415419 1415419 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. THE ORGANIZATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT- FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. IT IS THE OPINION OF MANAGEMENT THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE ORGANIZATION IS REQUIRED TO FILE A FEDERAL EXEMPT ORGANIZATION TAX RETURN (FORM 990) ANNUALLY TO RETAIN ITS EXEMPT STATUS. THE ORGANIZATION IS ALSO REQUIRED TO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) FOR ANY YEAR GROSS UNRELATED BUSINESS INCOME EXCEEDS 1,000. THE ORGANIZATION'S FORM 990 FILINGS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 5,390 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 5,390 false CENTRAL VIETNAM 1 9 PROGRAM SERVICES SEE PART V 1033130 1 9 1 9 1033130 1033130 EDUCATING FOR THE FUTURE CENTRAL VIETNAM 996 159013 CASH KEEP CHILDREN NOURISHED CENTRAL VIETNAM 20164 60110 CASH 665654 FOOD FMV CHILDREN W/DISABILITIES CENTRAL VIETNAM 103 52417 CASH EMPOWERING SINGLE MOTHERS CENTRAL VIETNAM 107 38856 CASH HOUSING/WATER/SANITATION CENTRAL VIETNAM 5980 41881 CASH RESPONDING TO EMERGENCIES CENTRAL VIETNAM 3015 15199 CASH false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE ORGANIZATION REVIEWS APPLICATIONS AND REQUESTS FROM SCHOOLS, STREET CHILDREN PROGRAMS, REHABILITATION CENTERS, ORPHANAGES AND INDIVIDUALS FOR NEED. THE ORGANIZATION'S STANDARD PRACTICE IS TO PAY FOR GOODS AND SERVICES DIRECTLY TO SERVICE PROVIDERS. FOR EXAMPLE, PURCHASING TET HOLIDAY FOOD BAGS OR EQUIPMENT FOR SINGLE-MOTHER HOUSEHOLD SUPPORT. SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL VIETNAM 1,033,130 0 SCHEDULE F, PAGE 5, PART V PART I, LINE 3, COLUMN (E): 6 INITIATIVES: EDUCATING FOR THE FUTURE, KEEPING CHILDREN NOURISHED, RESPONDING TO EMERGENCIES AND DISASTERS , EMPOWERING SINGLE MOTHERS, INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES, AND DELIVERING WATER AND SANITATION. BIKE TOUR/CYCLI 51216 51216 5390 PIGSTOCK 43971 43971 1 9968 9968 105155 105155 5390 5390 -5390 X 1 665654 FAIR MARKET VALUE false true false FORM 990, PAGE 2, PART III, LINE 4D 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. FORM 990, PART V, LINE 4B VIETNAM FORM 990, PAGE 6, PART VI, LINE 2 BEN WILSON ELLIOTT WILSON PRESIDENT BOARD MEMBER FATHER-SON FORM 990, PAGE 6, PART VI, LINE 11B EACH BOARD MEMBER IS GIVEN AN OPPORTUNITY TO REVIEW AND COMMENT BEFORE THE 990 IS SUBMITTED. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, US STAFF, AND VIETNAM STAFF BASED ON AN ANNUAL REVIEW, APPROVED BY AN INDEPENDENT BOARD OF DIRECTORS, USING COMPARABILITY, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION FOR LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.