2021-12-15T08:37:37-06:00 2021-06-30 561138530 BUTLER BURKE LLP 100 CLUB OAKS COURT WINSTONSALEM NC 27104 990 2020-07-01 311605964 CHILDREN OF VIETNAM CHIL 3362350981 PO BOX 18039 GREENSBORO NC 27419 BENJAMIN C WILSON PRESIDENT & FOUNDER 3362350981 2021-12-13 1 BENJAMIN WILSON 999009999 JANE R POTTER P01057495 3367682310 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BENJAMIN C WILSON PO BOX 18039 GREENSBORO NC 27419 1128151 0 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. 16 16 3 142 0 0 1065314 1127928 0 0 2835 223 0 -4167 1068149 1123984 666271 595909 0 0 207644 203409 0 0 87979 85600 74583 959515 873901 108634 250083 923820 1171283 4274 1654 919546 1169629 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. 0 1 156087 132320 0 EDUCATING FOR THE FUTURE INITIATIVE: INVESTING IN CHILDREN AND THEIR EDUCATION FOR THE BEST START POSSIBLE. 436830 370315 0 KEEPING CHILDREN NOURISHED INITIATIVE: FEEDING HUNGRY CHILDREN TO GROW INTO HEALTHY AND PRODUCTIVE ADULTS. 51525 43679 0 RESPONDING TO EMERGENCIES AND DISASTERS- PROVIDING IMMEDIATE AID AND RELIEF TO FAMILIES FACING EXTREME CHALLENGES DUE TO FAMILY CRISES AND REGIONAL DISASTERS. 1391 1179 0 HEALTHCARE INITIATIVE: BRINGING MEDICAL CARE TO CHILDREN WHO NEED IT THE MOST. 77 65 0 EMPOWERING SINGLE MOTHERS INITIATIVE: GIVING SINGLE MOTHERS THE TOOLS TO PAVE A PATH OUT OF POVERTY. 24826 21046 0 INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE: HELPING CHILDREN GROW TO THE FULLEST POTENTIAL. 32209 27305 0 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. 58503 49595 0 702945 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 3 1 0 1 VM 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X MICHELLE WILSON 3362350981 PO BOX 18039 GREENSBORO NC 27419 NANCY LETTERI EXECUTIVE DIRECTOR 40.00 X 61248 0 1837 DABNEY SCHMITT BOARD MEMBER 2.60 X 0 0 0 ELLIOTT WILSON BOARD MEMBER 2.00 X 0 0 0 DEBBIE BAKER BOARD MEMBER 2.88 X 0 0 0 THAO SOMMERVILLE BOARD MEMBER 0.54 X 0 0 0 STEVE WOLSTENHOLME BOARD MEMBER 0.38 X 0 0 0 KATHY ORMS BOARD MEMBER 0.96 X 0 0 0 KATE GREER BOARD MEMBER 0.38 X 0 0 0 DESTA RAINES BOARD MEMBER (BEG. 12/20/20) 0.58 X 0 0 0 HELENA BERGER BOARD MEMBER (BEG. 1/21/21) 0.38 X 0 0 0 GIANG TRAN BOARD MEMBER (BEG. 5/1/21) 0.06 X 0 0 0 MADDI NIEBANCK BOARD MEMBER (BEG. 5/1/21) 0.10 X 0 0 0 NATALIE PHO BOARD MEMBER (END. 11/1/20) 2.00 X 0 0 0 XUAN NGUYEN BOARD MEMBER (END. 11/1/20) 0.67 X 0 0 0 VINOD RANGRA BOARD MEMBER (END. 1/1/21) 2.00 X 0 0 0 ANNA HUYNH BOARD MEMBER (END. 6/1/21) 0.96 X 0 0 0 CLAYTON BOND BOARD MEMBER (END. 6/21/21) 0.48 X 0 0 0 RHONDA GRISSOM CHAIR 7.69 X X 0 0 0 SCOTT WILLIS VICE CHAIR 1.54 X X 0 0 0 BENJAMIN C WILSON SR PRESIDENT 13.27 X X 0 0 0 SCOTT SMITH TREASURER 1.15 X X 0 0 0 JOHN MERSON SECRETARY 3.65 X X 0 0 0 HUNG PHO SECRETARY (END. 11/1/20) 10.00 X X 0 0 0 61248 0 1837 0 0 0 0 0 180053 947875 347904 1127928 223 223 0 180053 4167 -4167 -4167 1123984 0 0 -3944 595909 595909 70295 14059 28118 28118 109031 55188 17719 36124 351 1 333 17 14613 13566 1047 9119 1044 3223 4852 18523 18523 4137 1182 2398 557 8043 2768 3573 1702 13117 12644 473 2854 2365 489 2156 2156 MISCELLANEOUS 11087 4550 6537 ONLINE PROCESSING FEES 10072 10072 WAREHOUSING 4036 4036 REPAIRS AND MAINTENANCE 558 183 375 873901 702945 82977 87979 884230 1161603 30433 651 9157 9029 923820 1171283 4274 1654 4274 1654 X 706748 897557 212798 272072 919546 1169629 923820 1171283 250083 0 X X 0 1 X 1 0 X 992250 962354 1416493 1065314 1127928 5564339 992250 962354 1416493 1065314 1127928 5564339 205899 5358440 1046 84 409 2835 223 4597 5568936 0.96220 0.95110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1137751 9600 4167 13767 1123984 0 1123984 887668 9600 4167 13767 873901 0 873901 PART X, LINE 2: 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 4,167. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 4,167. 0 CENTRAL VIETNAM 1 6 PROGRAM SERVICES 7 INITIATIVES: EDUCATING FOR THE FUTURE, KEEPING CHILDREN NOURISHED, RESPONDING TO EMERGENCIES AND DISASTERS, HEALTHCARE, EMPOWERING SINGLE MOTHERS, INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES, AND DELIVERING WATER AND SANITATION. 595909 1 6 0 0 1 6 595909 0 595909 EDUCATING FOR THE FUTURE INITIATIVE CENTRAL VIETNAM 4660 132320 CASH 99850 SHOES FMV KEEPING CHILDREN NOURISHED INITIATIVE CENTRAL VIETNAM 16971 22411 CASH 248054 FOOD FMV HEALTH CARE CENTRAL VIETNAM 0 1179 CASH INCREASING OPPORTUNITIES FOR CHILDREN WITH DISABILITIES INITIATIVE CENTRAL VIETNAM 72 21046 CASH EMPOWERING SINGLE MOTHERS INITIATIVE CENTRAL VIETNAM 102 65 CASH DELIVERING WATER AND SANITATION INITIATIVE CENTRAL VIETNAM 3481 27305 CASH RESPONDING TO EMERGENCIES AND DISASTERS CENTRAL VIETNAM 956 43679 CASH 0 0 0 0 0 0 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. PART III ACCOUNTING METHOD: BIKE TOUR/CYCLING OUT OF POVERTY 86545 86545 CULINARY COOK ALONG 68889 68889 4094 2 24619 24619 73 180053 180053 4167 4167 -4167 X 1 248054 FMV X SHOES 3994 99850 FMV 0 1 0 FORM 990, PART III, LINE 3 A STATEMENT ON THE COVID PANDEMIC'S IMPACT ON CHILDREN OF VIETNAM WHEN THE WORLD HEALTH ORGANIZATION PROCLAIMED THE COVID PANDEMIC IN MARCH 2020, WE QUICKLY ADAPTED TO THE SITUATION. WE MOBILIZED RESOURCES FOR COVID RELIEF, KNOWING THAT CHILDREN AND THE POOR ARE ALWAYS THE MOST VULNERABLE, AND WE DISTRIBUTED FOOD SUPPORT QUICKLY. SHORTLY THEREAFTER, WE ALSO RESPONDED WITH RELIEF FOR FAMILIES IMPACTED BY THE SERIES OF MONSOONS CAUSING WIDE-SPREAD DAMAGE. HOWEVER, AS THE PANDEMIC WORE ON INTO FY21, GOVERNMENT-IMPOSED TRAVEL LIMITATIONS AND SCHOOL AND BUSINESS CLOSURES RESTRICTED OUR ABILITY TO IMPLEMENT OUR PROGRAMS WHICH REQUIRE LOTS OF ON-THE-GROUND FACE-TO-FACE INTERVENTIONS. AS A RESULT, EXPENDITURES FOR PROGRAMS WERE SIGNIFICANTLY REDUCED. WE ALSO REDUCED OVERHEAD, BUT ESSENTIAL CORE EXPENSES FOR RENT, UTILITIES, STAFFING, ETC. HAD TO BE CONTINUED SO THAT WE COULD RESPOND SWIFTLY TO THE GROWING NEEDS OF CHILDREN AND FAMILIES AS SOON AS RESTRICTIONS LIFTED. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS BEN WILSON AND ELLIOTT WILSON ARE RELATED. BEN WILSON IS THE FATHER OF ELLIOTT WILSON. BOARD MEMBERS HUNG PHO AND NATALIE PHO ARE RELATED; THEY ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B EACH BOARD MEMBER IS GIVEN AN OPPORTUNITY TO REVIEW AND COMMENT BEFORE THE 990 IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 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, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND TAX FILINGS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE OVERSIGHT/SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.