VIET RAINBOW OF ORANGE COUNTY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VIET RAINBOW OF ORANGE COUNTY (EIN 46-5408967)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349326055
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T19:05:48-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN882423554PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Beaver Legal CorporationBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12102 Business Center Dr Suite 130AddressLine1Txt
CityIrvineCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92612ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465408967EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Viet Rainbow of Orange CountyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVIETBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line18682 Beach Blvd Suite 200AddressLine1Txt
CityBuena ParkCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92843ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonUyen HoangPersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone6572065428PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLeilani R BeaverPreparerPersonNm
PTINP02052857PTIN
Phone9494415352PhoneNum
Preparation2024-11-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$259,454GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.vietroc.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionVietROC works with LGBTQ+ Vietnamese Americans and their loves ones through research, education and advocacy while also strengthening collective power alongside other communities working towards liberation.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$255,556PYContributionsGrantsAmt
CY Contributions Grants$259,454CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$255,556PYTotalRevenueAmt
CY Total Revenue$259,454CYTotalRevenueAmt
PY Grants And Similar Paid$5,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$95,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$565PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$34,353CYTotalFundraisingExpenseAmt
PY Other Expenses$33,848PYOtherExpensesAmt
CY Other Expenses$87,097CYOtherExpensesAmt
PY Total Expenses$39,413PYTotalExpensesAmt
CY Total Expenses$182,097CYTotalExpensesAmt
PY Revenues Less Expenses$216,143PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$77,357CYRevenuesLessExpensesAmt
Total Assets BOY$343,803TotalAssetsBOYAmt
Total Assets EOY$421,160TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$343,803NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$421,160NetAssetsOrFundBalancesEOYAmt
MissionVietROC works with LGBTQ+ Vietnamese Americans and their loves ones through research, education and advocacy while also strengthening collective power alongside other communities working towards liberation.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$126,565ExpenseAmt
DescVROC provided outreach programs and resources to the Vietnamese LGBTQ+ community.Desc
Total Program Service Expenses$126,565TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonUyen HoangPersonNm
Phone6572065428PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110352 Woodbury RdAddressLine1Txt
CityGarden GroveCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92843ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Cathy Lam
Board member1.000.00Yes (X)$0$0$0
Daniel Nguyen
Board member1.000.00Yes (X)$0$0$0
Joey Tran
Board member1.000.00Yes (X)$0$0$0
Uyen Hoang
Executive Director40.000.00Yes (X)$0$0$0
Mads Le
Interim Board Chair1.000.00Yes (X)$0$0$0Yes (X)
Angela Minh-Tu Nguyen
Secretary1.000.00Yes (X)$0$0$0Yes (X)
Marcus Tran Degnan
Treasurer1.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$259,454AllOtherContributionsAmt
Total Contributions$259,454TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$259,454TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$90,000TotalAmt
Program Services$90,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt
Program Services$5,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$772TotalAmt
Management And General$772ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,184TotalAmt
Management And General$1,184ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,700TotalAmt
Management And General$3,700ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$966TotalAmt
Program Services$939ProgramServicesAmt
Management And General$27ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,719TotalAmt
Program Services$7,886ProgramServicesAmt
Management And General$12,710ManagementAndGeneralAmt
Fundraising$123FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$415TotalAmt
Management And General$40ManagementAndGeneralAmt
Fundraising$375FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$38,097TotalAmt
Program Services$2,406ProgramServicesAmt
Management And General$2,036ManagementAndGeneralAmt
Fundraising$33,655FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOther program expensesDesc
Total$21,244TotalAmt
Program Services$20,334ProgramServicesAmt
Management And General$710ManagementAndGeneralAmt
Fundraising$200FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$182,097TotalAmt
Program Services$126,565ProgramServicesAmt
Management And General$21,179ManagementAndGeneralAmt
Fundraising$34,353FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$343,803BOYAmt
EOY$421,160EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$343,803BOYAmt
EOY$421,160EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$312,977BOYAmt
EOY$421,160EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$30,826BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$343,803BOYAmt
EOY$421,160EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$343,803BOYAmt
EOY$421,160EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$77,357ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,912CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,632CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$96,201CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$255,556CurrentTaxYearMinus1YearAmt
Current Tax Year$259,454CurrentTaxYearAmt
Total$781,755TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,912CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,632CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$96,201CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$255,556CurrentTaxYearMinus1YearAmt
Current Tax Year$259,454CurrentTaxYearAmt
Total$781,755TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$348,290SubstantialContributorsTotAmt
Public Support Total170$433,465PublicSupportTotal170Amt
Total Support$781,755TotalSupportAmt
Public Support CY1700.55450PublicSupportCY170Pct
Public Support PY1700.66160PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Charitable VenturesBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11505 E 17th Street Suite 101AddressLine1Txt
CitySanta AnaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92705ZIPCd
FieldValueIRS element (for citing)
Recipient EIN208756660RecipientEIN
IRC Section501c3IRCSectionDesc
Cash Grant$90,000CashGrantAmt
Valuation Method UsedCashValuationMethodUsedDesc
Purpose Of GrantFiscal Sponsorship FundingPurposeOfGrantTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Tax returns are provided to the officers prior to filing.
Governing documents etc available to public Part VI line 19Tax returns are available to the public upon request.

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