VISION NICARAGUA: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
VISION NICARAGUA (EIN 06-1715893)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-10-05
IRS object ID
201842789349300219
Schema version
2017v2.2
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)
Return2018-10-05T08:29:40-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Borro Tax Partners LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18992 Cambria CirAddressLine1Txt
CityNaplesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34113ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN061715893EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VISION NICARAGUABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVISIBusinessNameControlTxt
Phone8286282555PhoneNum

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
Phone8286282555PhoneNum
Signature2018-09-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSE M BORROPreparerPersonNm
PTINP01461625PTIN
Phone2392314277PhoneNum
Preparation2018-09-16PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAREN PINKERTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2172AddressLine1Txt
CityFAIRVIEWCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28730ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$327,473GrossReceiptsAmt
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 FINANCIAL 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 Employee2TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$331,329PYContributionsGrantsAmt
CY Contributions Grants$327,473CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$331,329PYTotalRevenueAmt
CY Total Revenue$327,473CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,500PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,360CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$329,134PYOtherExpensesAmt
CY Other Expenses$267,828CYOtherExpensesAmt
PY Total Expenses$342,634PYTotalExpensesAmt
CY Total Expenses$286,188CYTotalExpensesAmt
PY Revenues Less Expenses-$11,305PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,285CYRevenuesLessExpensesAmt
Total Assets BOY$21,610TotalAssetsBOYAmt
Total Assets EOY$62,597TotalAssetsEOYAmt
Total Liabilities BOY$440TotalLiabilitiesBOYAmt
Total Liabilities EOY$142TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$21,170NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$62,455NetAssetsOrFundBalancesEOYAmt
MissionTo provide for the spiritual, physical,MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$286,146ExpenseAmt
DescPAY FOR BAPTISMS, WEDDINGS, FUNERALS, INCLUDING LEGAL PAPERWORK FOR THOSE WHO COULD NOT AFFORD THEM. PURCHASE UNIFORMS AND SPORTS EQUIPMENT FOR VILLAGE YOUTH TEAMS TO HELP YOUTH STAY OUT OF TROUBLE. PROVIDE MONEY FOR TUITION, BOOKS, FEES, CLOTHING AND SUPPLIES FOR HIHG 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 GROWING SMALL BUSINESSES. DISTRIBUTE FOOD, MILK, VITAMINS AND CHILDREN'S GIFTS AMONG SEVERAL VILLAGES. PAID OPERATING EXPENSES FOR VOLUNTEERS STATIONED IN NICARAGUA.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$286,146TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
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
Phone8003512027PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1123 Sweeten Creek RoadAddressLine1Txt
CityAshevilleCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28803ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAREN PINKERTON
President4.25Yes (X)Yes (X)$0$0$0
VALERIE MYDSKE
Vice-President3.50Yes (X)Yes (X)$0$0$0
ANDREW EREMIC
Treasurer6.50Yes (X)Yes (X)$0$0$0
LAUREN PARHAM
Member4.25Yes (X)$0$17,159$0
DOUGLAS VAN WIRT
Member4.00Yes (X)$0$0$0
KEVIN HORRELL
Member4.50Yes (X)$0$0$0
RAY BURLESON
Member4.50Yes (X)$0$0$0
CATHE BURLESON
Member4.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$17,159TotReportableCompRltdOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$327,473AllOtherContributionsAmt
Total Contributions$327,473TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$327,473TotalRevenueColumnAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$18,360TotalAmt
Program Services$18,360ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$42TotalAmt
Program Services$0ProgramServicesAmt
Management And General$42ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Mission Ctr & Project Exps$221,323$221,323$0$0
Mission Trips$46,463$46,463$0$0
Rounding$0$0$0$0

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$286,188TotalAmt
Program Services$286,146ProgramServicesAmt
Management And General$42ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$18,748BOYAmt
EOY$8,530EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$24BOYAmt
EOY$24EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,838BOYAmt
EOY$54,043EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,610BOYAmt
EOY$62,597EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$440BOYAmt
EOY$142EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$440BOYAmt
EOY$142EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,170BOYAmt
EOY$62,455EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,170BOYAmt
EOY$62,455EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,610BOYAmt
EOY$62,597EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$41,285ReconcilationRevenueExpnssAmt
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
Public Support Total170$0PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support CY1700PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$272,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$334,348CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$332,019CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$331,329CurrentTaxYearMinus1YearAmt
Current Tax Year$327,473CurrentTaxYearAmt
Total$1,597,591TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$272,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$334,348CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$332,019CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$331,329CurrentTaxYearMinus1YearAmt
Current Tax Year$327,473CurrentTaxYearAmt
Total$1,597,591TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,597,591PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Total$1,597,591TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Undeposited Funds$54,030
Refundable Sales Tax$28
Less Transfers-$15
FieldValueIRS element (for citing)
Total Book Value Other Assets$54,043TotalBookValueOtherAssetsAmt

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCentral AmericaRegionTxt
Offices1OfficesCnt
Employee12EmployeeCnt
Type Of Activities ConductedProgram ServicesTypeOfActivitiesConductedTxt
Specific Services ProvidedMission CenterSpecificServicesProvidedTxt
Region Total Expenditures$204,164RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees12SubtotalEmployeesCnt
Total Office1TotalOfficeCnt
Total Employee12TotalEmployeeCnt
Subtotal Spent$204,164SubtotalSpentAmt
Total Spent$204,164TotalSpentAmt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt I Line 2FormAndLineReferenceDesc
ExplanationTHE ASSISTANCE GIVEN TO INDIVIDUALS IN NICARAGUA IS ACCORDING TO GUIDELINES SET BY THE BOARD.THE BACKUP DOCUMENTATION FOR EXPENSES INCURRED IS KEPT BY THE INDIVIDUALS AND ARE REVIEWED ON A REGULAR BASIS FOR APPROPRIATE PROGRAM USAGE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bThe 990 is prepared by independent tax preparer, 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 18The form 990 is available upon request.
Pt VI, Line 2A husband and wife are in charge of the medical division and sit on the board.

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