CHILDREN OF VIETNAM: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHILDREN OF VIETNAM (EIN 31-1605964)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-01-13
IRS object ID
202530159349300013
Schema version
2023v6.0
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)
Return2025-01-13T09:45:58-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN560817345PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TURLINGTON AND COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11338 WESTGATE CENTER DRIVEAddressLine1Txt
CityWINSTONSALEMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311605964EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN OF VIETNAMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone3332350981PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 18039AddressLine1Txt
CityGREENSBOROCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27419ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN C WILSON SRPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3369970979PhoneNum
Signature2025-01-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDEXTER A GARNERPreparerPersonNm
PTINP01276494PTIN
Phone3367652410PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBENJAMIN C WILSON SRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 18039AddressLine1Txt
CityGREENSBOROCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27419ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,755,228GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHILDRENOFVIETNAM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionCHILDREN 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.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers120TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,444,895PYContributionsGrantsAmt
CY Contributions Grants$1,661,959CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$9,225PYInvestmentIncomeAmt
CY Investment Income$48,643CYInvestmentIncomeAmt
PY Other Revenue-$5,390PYOtherRevenueAmt
CY Other Revenue-$7,886CYOtherRevenueAmt
PY Total Revenue$1,448,730PYTotalRevenueAmt
CY Total Revenue$1,702,716CYTotalRevenueAmt
PY Grants And Similar Paid$1,033,130PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$993,133CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$231,881PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$322,382CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$78,973CYTotalFundraisingExpenseAmt
PY Other Expenses$150,408PYOtherExpensesAmt
CY Other Expenses$230,570CYOtherExpensesAmt
PY Total Expenses$1,415,419PYTotalExpensesAmt
CY Total Expenses$1,546,085CYTotalExpensesAmt
PY Revenues Less Expenses$33,311PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$156,631CYRevenuesLessExpensesAmt
Total Assets BOY$1,253,802TotalAssetsBOYAmt
Total Assets EOY$1,454,839TotalAssetsEOYAmt
Total Liabilities BOY$19,997TotalLiabilitiesBOYAmt
Total Liabilities EOY$64,403TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,233,805NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,390,436NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCHILDREN 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$297,312ExpenseAmt
Grant$153,808GrantAmt
DescEDUCATING FOR THE FUTURE INITIATIVE: INVESTING IN CHILDREN AND THEIR EDUCATION FOR THE BEST START POSSIBLE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$782,562ExpenseAmt
Grant$728,675GrantAmt
DescKEEPING CHILDREN NOURISHED INITIATIVE: FEEDING HUNGRY CHILDREN TO GROW INTO HEALTHY AND PRODUCTIVE ADULTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$103,315ExpenseAmt
Grant$50,983GrantAmt
DescINCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE: HELPING CHILDREN GROW TO THE FULLEST POTENTIAL.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$113,935ExpenseAmt
Grant$59,667GrantAmt
DescEMPOWERING 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.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$113,935TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$59,667TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$1,297,124TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryVMForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3362350981PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 18039AddressLine1Txt
CityGREENSBOROCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27419ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DABNEY SCHMITT END JANUARY
BOARD MEMBER0.67Yes (X)$0$0$0
DEBBIE BAKER
BOARD MEMBER4.33Yes (X)$0$0$0
DESTA RAINES
BOARD MEMBER0.00Yes (X)$0$0$0
ELLIOT WILSON
BOARD MEMBER0.67Yes (X)$0$0$0
HELENA BERGER
VICE CHAIR1.35Yes (X)$0$0$0Yes (X)
LYN GREER
BOARD MEMBER1.92Yes (X)$0$0$0
KATHY ORMS
BOARD MEMBER2.88Yes (X)$0$0$0
MADDIE NIEBANCK
BOARD MEMBER0.48Yes (X)$0$0$0
STEVE WOLSTENHOLME END SEPTEMBER
BOARD MEMBER0.15Yes (X)$0$0$0
THAO SOMMERVILLE
BOARD MEMBER0.08Yes (X)$0$0$0
ANDREW LYSAUGHT
BOARD MEMBER0.48Yes (X)$0$0$0
DZUNG VO END DECEMBER
BOARD MEMBER1.15Yes (X)$0$0$0
BENJAMIN C WILSON SR
PRESIDENT21.15Yes (X)$0$0$0Yes (X)
SCOTT WILLIS
BOARD CHAIR3.85Yes (X)$0$0$0Yes (X)
JOHN MERSON END JUNE
SECRETARY3.16Yes (X)$0$0$0Yes (X)
BENJAMIN WILSON JR BEG JANUARY
BOARD MEMBER1.25Yes (X)$0$0$0
WILLIE TRAN BEG DECEMBER
BOARD MEMBER0.29Yes (X)$0$0$0
NIA SILGARDO BEG JANUARY
BOARD MEMBER0.21Yes (X)$0$0$0
GIANG WELLS-DANG
EXECUTIVE DIRECTOR40.00$92,250$0$4,250Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$92,250TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$4,250TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$156,011FundraisingAmt
All Other Contributions$1,505,948AllOtherContributionsAmt
Noncash Contributions$710,589NoncashContributionsAmt
Total Contributions$1,661,959TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,092TotalRevenueColumnAmt
Exclusion$49,092ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$48,662SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$49,111SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$449SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$449TotalRevenueColumnAmt
Exclusion-$449ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$156,011ContriRptFundraisingEventAmt
Fundraising Direct Expenses$3,401FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,401TotalRevenueColumnAmt
Exclusion-$3,401ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER NONOPERATING LOSDesc
Business900099BusinessCd
Total Revenue Column-$4,485TotalRevenueColumnAmt
Exclusion-$4,485ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total-$4,485OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,702,716TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$40,757ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$993,133TotalAmt
Program Services$993,133ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$92,250TotalAmt
Program Services$18,450ProgramServicesAmt
Management And General$36,900ManagementAndGeneralAmt
Fundraising$36,900FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$182,478TotalAmt
Program Services$144,582ProgramServicesAmt
Management And General$22,142ManagementAndGeneralAmt
Fundraising$15,754FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$34,362TotalAmt
Program Services$20,665ProgramServicesAmt
Management And General$13,697ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,292TotalAmt
Program Services$5,251ProgramServicesAmt
Management And General$3,912ManagementAndGeneralAmt
Fundraising$4,129FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,267TotalAmt
Management And General$1,267ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,095TotalAmt
Management And General$12,095ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$65,516TotalAmt
Program Services$35,598ProgramServicesAmt
Management And General$29,918ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$21,562TotalAmt
Program Services$1,877ProgramServicesAmt
Management And General$18,515ManagementAndGeneralAmt
Fundraising$1,170FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$19,279TotalAmt
Program Services$16,702ProgramServicesAmt
Management And General$2,577ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$80,117TotalAmt
Program Services$58,920ProgramServicesAmt
Management And General$20,412ManagementAndGeneralAmt
Fundraising$785FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,303TotalAmt
Management And General$637ManagementAndGeneralAmt
Fundraising$666FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
ONLINE PROCESSING FEES$14,358$187$14,171
MISCELLANEOUS$9,600$3,448$4,301$1,851
BANK FEES$2,741$2,741
REPAIRS AND MAINTENANCE$1,358$1,316$42

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,374TotalAmt
Program Services$53ProgramServicesAmt
Management And General$224ManagementAndGeneralAmt
Fundraising$1,097FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,546,085TotalAmt
Program Services$1,297,124ProgramServicesAmt
Management And General$169,988ManagementAndGeneralAmt
Fundraising$78,973FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$733,752BOYAmt
EOY$551,937EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$500,000BOYAmt
EOY$836,395EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$18,527EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,052BOYAmt
EOY$4,850EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,998BOYAmt
EOY$43,130EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,253,802BOYAmt
EOY$1,454,839EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$11,283BOYAmt
EOY$22,476EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,714BOYAmt
EOY$41,927EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,997BOYAmt
EOY$64,403EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$979,228BOYAmt
EOY$923,022EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$254,577BOYAmt
EOY$467,414EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,233,805BOYAmt
EOY$1,390,436EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,253,802BOYAmt
EOY$1,454,839EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$156,631ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$1,065,314CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,127,928CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$856,241CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,444,895CurrentTaxYearMinus1YearAmt
Current Tax Year$1,661,959CurrentTaxYearAmt
Total$6,156,337TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,065,314CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,127,928CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$856,241CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,444,895CurrentTaxYearMinus1YearAmt
Current Tax Year$1,661,959CurrentTaxYearAmt
Total$6,156,337TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$6,156,337PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,835CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$223CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,225CurrentTaxYearMinus1YearAmt
Current Tax Year$49,092CurrentTaxYearAmt
Total$61,410TotalAmt
FieldValueIRS element (for citing)
Total Support$6,217,747TotalSupportAmt
Public Support CY1700.99010PublicSupportCY170Pct
Public Support PY1700.98010PublicSupportPY170Pct
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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE OBLIGATIONSDesc
Amt$41,927Amt
FieldValueIRS element (for citing)
Total Liability$41,927TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,710,602TotalRevEtcAuditedFinclStmtAmt
Other Revenue$7,886OtherRevenueAmt
Revenue Not Reported$7,886RevenueNotReportedAmt
Revenue Subtotal$1,702,716RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,702,716TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,553,971TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$7,886OtherExpensesIncludedAmt
Expenses Not Reported$7,886ExpensesNotReportedAmt
Expenses Subtotal$1,546,085ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,546,085TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN INCOME TAX POSITIONS AS OF JUNE, 2024. THE ORGANIZATION DOES NOT ANTICIPATE ANY INCREASE OR DECREASE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD RESULT IN A MATERIAL CHANGE IN ITS FINANCIAL POSITION.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENTS DIRECT EXPENSES 3,401. OTHER NONOPERATING LOSSES NET OF REVENUE IN FORM 990 4,485.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENTS DIRECT EXPENSES 3,401. OTHER NONOPERATING LOSSES NET OF REVENUE IN FORM 990 4,485.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL VIETNAMRegionTxt
Offices1OfficesCnt
Employee9EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedSEE PART VSpecificServicesProvidedTxt
Region Total Expenditures$993,133RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees9SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee9TotalEmployeeCnt
Subtotal Spent$993,133SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$993,133TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxtNon Cash AssistanceNonCashAssistanceAmtDescription Of Non Cash AsstDescriptionOfNonCashAsstTxtValuation Method UsedValuationMethodUsedDesc
EDUCATING FOR THE FUTURECENTRAL VIETNAM1108$153,808CASH
KEEPING CHILDREN NOURISHEDCENTRAL VIETNAM20072$67,197CASH$661,478DEHYDRATED FOODFMV
CHILDREN WITH DISABILITESCENTRAL VIETNAM148$50,983CASH
EMPOWERING SINGLE MOTHERSCENTRAL VIETNAM303$47,442CASH
HOUSING/WATER/SANITATIONCENTRAL VIETNAM1145$10,400CASH
RESPONDING TO EMERGENCIESCENTRAL VIETNAM114$1,825CASH
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDSTHE 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.
PART V - ADDITIONAL INFORMATIONPART 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.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BIKE TOUR/CYCLINGEvent1Nm
Gross Receipts Event1$95,513GrossReceiptsEvent1Amt
Charitable Contri Event1$95,513CharitableContriEvent1Amt
Other Direct Expenses Event1$3,401OtherDirectExpensesEvent1Amt
Event2PIGSTOCKEvent2Nm
Gross Receipts Event2$53,416GrossReceiptsEvent2Amt
Charitable Contri Event2$53,416CharitableContriEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$7,082GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$7,082CharitableContriOtherEventsAmt
Gross Receipts Total$156,011GrossReceiptsTotalAmt
Charitable Contributions Tot$156,011CharitableContributionsTotAmt
Oth Direct Expnss Total Events$3,401OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$3,401DirectExpenseSummaryEventsAmt
Net Income Summary-$3,401NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution3ContributionCnt
Noncash Contributions Rpt F990$49,111NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution9ContributionCnt
Noncash Contributions Rpt F990$661,478NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BENJAMIN C. WILSON, SR. IS THE FATHER OF ELLIOT WILSON AND BENJAMIN WILSON, JR.
FORM 990, PART VI, SECTION B, LINE 11BEACH BOARD MEMBER IS GIVEN AN OPPORTUNITY TO REVIEW AND COMMENT BEFORE THE 990 IS SUBMITTED.
FORM 990, PART VI, SECTION B, LINE 12CALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15THE 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 COMPARABLE INDUSTRY SALARY DATA.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART XII, LINE 2CNO CHANGES DURING THE YEAR.

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