VISION NICARAGUA: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
VISION NICARAGUA (EIN 06-1715893)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-23
IRS object ID
202203279349300505
Schema version
2021v4.2
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)
Return2022-11-23T08:37:22-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN822523734PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Coder Accounting ServicesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1W2186 County Rd YAddressLine1Txt
CityLomiraCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53048ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN061715893EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VISON NICARAGUABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVISOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2172AddressLine1Txt
CityFairviewCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28730ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaren PinkertonPersonNm
Person TitlePresidentPersonTitleTxt
Phone8003512027PhoneNum
Signature2022-08-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDarenPersonFirstNm
Person LastPinkertonPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJacqueline CoderPreparerPersonNm
PTINP02054849PTIN
Phone9206443026PhoneNum
Preparation2022-11-23PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$194,408GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressVISIONNICARAGUA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionTO PROVIDE FOR THE SPIRITUAL, PHYSICAL, EDUCATION, AND GENERAL FINACIAL NEEDS OF THE PEOPLE OF NICARAGUA WHO DO NOT HAVE THE RESOURCES TO PROVIDE FOR THEMSELVES.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$213,613PYContributionsGrantsAmt
CY Contributions Grants$194,408CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$213,613PYTotalRevenueAmt
CY Total Revenue$194,408CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$24,200PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$24,200CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$193,136PYOtherExpensesAmt
CY Other Expenses$175,022CYOtherExpensesAmt
PY Total Expenses$217,336PYTotalExpensesAmt
CY Total Expenses$199,222CYTotalExpensesAmt
PY Revenues Less Expenses-$3,723PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,814CYRevenuesLessExpensesAmt
Total Assets BOY$70,462TotalAssetsBOYAmt
Total Assets EOY$62,099TotalAssetsEOYAmt
Total Liabilities BOY$8,300TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,751TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$62,162NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$57,348NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FOR THE SPIRITUAL, PHYSICAL, EDUCATION, AND GENERAL FINACIAL NEEDS OF THE PEOPLE OF NICARAGUA WHO DO NOT HAVE THE RESOURCES TO PROVIDE FOR THEMSELVES.MissionDesc
Expense$199,222ExpenseAmt
Revenue$194,408RevenueAmt
DescPAY FOR BAPTISMS, WEDDINGS, FUNERALS, INCLUDING LEGAL PAPERWORK FOR THOSE WHO COULD NOT AFFORD THEM. PURCHASE UNIFORMS AND SPORT EQUIPMENT FOR VILLAGE YOUTH TEAMS TO HELP YOUTH STAY OUT OF TROUBLE. PROVIDE MONEY FOR TUITION, BOOKS, FEES, CLOTHING AND SUPPLIES FOR HIGH SCHOOL AND TRADE SCHOOL STUDENTS WHO WOULD OTHERWISE NOT BE ABLE TO ATTEND SCHOOL. PROVIDE SOME SUPPORT FOR SICK MEN WITH RENAL FAILURE DUE TO INSECTICIDE POISONING, AND ALSO TO WIDOWS WHO HAVE NO OTHER MEANS OF SUPPORT.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROVIDE SUPPORT FOR LOCAL AND LAY PASTORS.EXPENSES FOR SHORT TERM MISSION TEAMS, INCLUDING FOOD, LODGING AND TRANSPORTATIONS EXPENSES. PROVIDE MONEY FOR GORWING SMALL BUSINESSES.DISTRIBUTE FOOD, MILK, VITAMINS, AND CHILDRENS GIFTS AMONG SEVERAL VILLAGES. PAID OPERATING EXPENSES FOR VOLUNTEERS STATIONED IN NICARAGUA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$199,222TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
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
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAREN PINKERTONPersonNm
Phone8286282555PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2172AddressLine1Txt
CityFairviewCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28730ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
BRIAN GUENGERICH
MEMBER2.000.00Yes (X)$0$0$0
RAY BURLESON
MEMBER2.000.00Yes (X)$0$0$0
CARSON GASPERSON
MEMBER3.000.00Yes (X)$0$0$0
DANIELLE GUENGERICH
MEMBER2.000.00Yes (X)$0$0$0
PAUL JENKINS
MEMBER2.000.00Yes (X)$0$0$0
LYNDSEY PARHAM
SECRETARY4.250.00Yes (X)$0$0$0
DAREN PINKERTON
PRESIDENT4.250.00Yes (X)$0$0$0Yes (X)
DOUGLAS VAN WIRT
VICE-PRESIDENT4.250.00Yes (X)$0$0$0Yes (X)
BILL TAYLOR
TREASURY4.250.00Yes (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$194,408AllOtherContributionsAmt
Total Contributions$194,408TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$194,408TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$19,250TotalAmt
Program Services$19,250ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,950TotalAmt
Program Services$4,950ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$597TotalAmt
Program Services$597ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISSION CTR & PROJECT EXPSDesc
Total$170,717TotalAmt
Program Services$170,717ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,708TotalAmt
Program Services$3,708ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$199,222TotalAmt
Program Services$199,222ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$68,405BOYAmt
EOY$59,746EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,057BOYAmt
EOY$2,353EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,462BOYAmt
EOY$62,099EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,300BOYAmt
EOY$4,751EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,300BOYAmt
EOY$4,751EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$62,162BOYAmt
EOY$57,348EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$62,162BOYAmt
EOY$57,348EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$70,462BOYAmt
EOY$62,099EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4,814ReconcilationRevenueExpnssAmt
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)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$327,473CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$269,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$268,322CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$213,613CurrentTaxYearMinus1YearAmt
Current Tax Year$194,408CurrentTaxYearAmt
Total$1,273,563TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$327,473CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$269,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$268,322CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$213,613CurrentTaxYearMinus1YearAmt
Current Tax Year$194,408CurrentTaxYearAmt
Total$1,273,563TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,273,563PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$327,473CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$269,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$268,322CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$213,613CurrentTaxYearMinus1YearAmt
Current Tax Year$194,408CurrentTaxYearAmt
Total$1,273,563TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
UNDEPOSITED FUNDS
REFUNDABLE SALES TAX
TRANSFER ACCOUNT$2,353
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,353TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLOCDesc
Amt$4,751Amt
FieldValueIRS element (for citing)
Total Liability$4,751TotalLiabilityAmt

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCentral America and the CaribbeanRegionTxt
Offices1OfficesCnt
Employee12EmployeeCnt
Type Of Activities ConductedProgram servicesTypeOfActivitiesConductedTxt
Specific Services ProvidedMISSION CENTERSpecificServicesProvidedTxt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees12SubtotalEmployeesCnt
Total Office1TotalOfficeCnt
Total Employee12TotalEmployeeCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2PT VI, LINE 2: A HUSBAND AND WIFE ARE IN CHARGE OF THE MEDICAL DIVISION AND SIT ON THE BOARD.
Form 990 governing body review Part VI line 11PT VI, LINE 11a: THE 990 IS PREPARED BY INDEPENDENT TAX PREPAPER, REVIEWED BY MANAGEMENT, PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW, AND ONCE IT IS APPROVED, PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL OR PROPOSED REVISION. PT VI, LINE 18: THE FORM 990 IS AVAILABLE UPON REQUEST.
Governing documents etc available to public Part VI line 19PT VI, LINE 18: THE FORM 990 IS AVAILABLE UPON REQUEST.

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