VOCATIONAL DEVELOPMENT CENTER INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- VOCATIONAL DEVELOPMENT CENTER INC (EIN 42-0939347)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-03-02
- IRS object ID
- 202610619349301501
- Schema version
- 2024v5.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-02T15:54:39-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18081 BURT ST STE 200 | AddressLine1Txt |
| City | OMAHA | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 680224722 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420939347 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VOCATIONAL DEVELOPMENT CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VOCA | BusinessNameControlTxt |
| Phone | 7123282638 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 612 S MAIN ST | AddressLine1Txt |
| City | COUNCIL BLUFFS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51503 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE HODAPP | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7123282638 | PhoneNum |
| Signature | 2026-02-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY R COOLEY CPA | PreparerPersonNm |
| PTIN | P01523804 | PTIN |
| Phone | 4023302660 | PhoneNum |
| Preparation | 2026-02-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VODEC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE HODAPP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 612 S MAIN ST | AddressLine1Txt |
| City | COUNCIL BLUFFS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,826,853 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VODEC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE SERVICES TO PERSONS WITH DISABILITIES SO THEY CAN ACHIEVE THEIR FULL POTENTIAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 439 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $239,049 | PYContributionsGrantsAmt |
| CY Contributions Grants | $341,983 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,409,477 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,099,962 | CYProgramServiceRevenueAmt |
| PY Investment Income | $371,193 | PYInvestmentIncomeAmt |
| CY Investment Income | $372,721 | CYInvestmentIncomeAmt |
| PY Other Revenue | $293 | PYOtherRevenueAmt |
| CY Other Revenue | $7,646 | CYOtherRevenueAmt |
| PY Total Revenue | $19,020,012 | PYTotalRevenueAmt |
| CY Total Revenue | $19,822,312 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,781,137 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,018,570 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $100,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,278,271 | PYOtherExpensesAmt |
| CY Other Expenses | $10,640,150 | CYOtherExpensesAmt |
| PY Total Expenses | $18,059,408 | PYTotalExpensesAmt |
| CY Total Expenses | $19,658,720 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $960,604 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $163,592 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,926,662 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,141,910 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,769,847 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,821,504 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,156,815 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,320,406 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE SERVICES TO PERSONS WITH DISABILITIES IN ORDER THAT THOSE PERSONS MAY LIVE, WORK, AND PARTICIPATE IN THE COMMUNITY IN THE LEAST RESTRICTIVE ENVIRONMENT TO ACHIEVE THEIR FULL POTENTIAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $16,240,104 | ExpenseAmt |
| Revenue | $18,577,796 | RevenueAmt |
| Desc | IOWA & NEBRASKA SERVICES: THE VOCATIONAL DEVELOPMENT CENTER, INC. PROVIDED SERVICES TO CLIENTS THAT INCLUDED: SHELTER WORK, SUPPORTED EMPLOYMENT, DAY HAB, PRE-VOCATIONAL, HABILITATION, AND OTHERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $538,664 | ExpenseAmt |
| Revenue | $480,278 | RevenueAmt |
| Desc | WORKSHOP SERVICES: THE VOCATIONAL DEVELOPMENT CENTER, INC. EMPLOYED PERSONS WITH DISABILITIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $41,888 | RevenueAmt |
| Desc | OTHER MISCELLANEOUS PROGRAM REVENUE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $41,888 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $16,778,768 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 104 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 439 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVE HODAPP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7123282638 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 612 S MAIN ST | AddressLine1Txt |
| City | COUNCIL BLUFFS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51503 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| STEVE HODAPP | |||||||
| CEO | 40.00 | Yes (X) | $261,265 | $0 | $27,915 | ||
| AARON HOUSER | |||||||
| CFO | 40.00 | Yes (X) | $128,931 | $0 | $24,417 | ||
| DARYN RICHARDSON | |||||||
| SERVICES DEVELOPMENT CENTER | 40.00 | $114,123 | $0 | $26,283 | Yes (X) | ||
| DARON KRUSE | |||||||
| CHAIRPERSON | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JIM BLIETZ | |||||||
| VICE CHAIRPERSON | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LAURIE THIES | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| PAUL LARKIN | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DAVID POPPERT | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| KARA RISO ANDERSON | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| DRA HAMILTON | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| MATT KOLEY | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT LIVINGSTON | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| CHRISTIE SCOTT | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| LESLIE SOUTHARD | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| DAVID ZIMMERMAN | |||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $504,319 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,615 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JASON FOSTER | |||||
| 1615 AVE M | COUNCIL BLUFFS | IA | 51501 | HOST HOME PROVIDER | $313,641 |
| AMOS ROP | |||||
| 825 NW SANDY HOLLOW CIR | WAUKEE | IA | 50263 | HOST HOME PROVIDER | $191,309 |
| PHILIPPE COUILLEZ | |||||
| 629 1ST AVE E | NEWTON | IA | 50208 | HOST HOME PROVIDER | $184,488 |
| BARBARA JEFFRIES | |||||
| 1615 15TH AVE | COUNCIL BLUFFS | IA | 51501 | HOST HOME PROVIDER | $184,015 |
| DEBRA TALLMAN | |||||
| 2100 AVE A | COUNCIL BLUFFS | IA | 51501 | HOST HOME PROVIDER | $182,304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 29 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $316,019 | GovernmentGrantsAmt |
| All Other Contributions | $25,964 | AllOtherContributionsAmt |
| Total Contributions | $341,983 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SERVICE REVENUE | 624100 | $11,603,168 | $11,603,168 |
| DAY HABITATION | 624100 | $4,146,906 | $4,146,906 |
| EMPLOYMENT SERVICES | 624100 | $2,827,722 | $2,827,722 |
| WORKSHOP REVENUE | 624100 | $480,278 | $480,278 |
| RENTAL INCOME | 624100 | $41,888 | $41,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,099,962 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $376,762 | TotalRevenueColumnAmt |
| Exclusion | $376,762 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,541 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$4,041 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,041 | TotalRevenueColumnAmt |
| Exclusion | -$4,041 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 624100 | BusinessCd |
| Total Revenue Column | $7,646 | TotalRevenueColumnAmt |
| Exclusion | $7,646 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,646 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,822,312 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,099,962 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $380,367 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,292 | TotalAmt |
| Management And General | $441,292 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,858,385 | TotalAmt |
| Program Services | $5,514,884 | ProgramServicesAmt |
| Management And General | $1,243,501 | ManagementAndGeneralAmt |
| Fundraising | $100,000 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,745 | TotalAmt |
| Program Services | $122,325 | ProgramServicesAmt |
| Management And General | $37,420 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016,107 | TotalAmt |
| Program Services | $805,591 | ProgramServicesAmt |
| Management And General | $210,516 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,041 | TotalAmt |
| Program Services | $465,534 | ProgramServicesAmt |
| Management And General | $77,507 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,493,789 | TotalAmt |
| Program Services | $8,422,446 | ProgramServicesAmt |
| Management And General | $71,343 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,166 | TotalAmt |
| Program Services | $242,074 | ProgramServicesAmt |
| Management And General | $73,092 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,699 | TotalAmt |
| Program Services | $62,147 | ProgramServicesAmt |
| Management And General | $221,552 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $682,101 | TotalAmt |
| Program Services | $657,391 | ProgramServicesAmt |
| Management And General | $24,710 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,173 | TotalAmt |
| Program Services | $86,061 | ProgramServicesAmt |
| Management And General | $123,112 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,283 | TotalAmt |
| Program Services | $44,020 | ProgramServicesAmt |
| Management And General | $36,263 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,343 | TotalAmt |
| Program Services | $168,255 | ProgramServicesAmt |
| Management And General | $33,088 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,806 | TotalAmt |
| Program Services | $151,021 | ProgramServicesAmt |
| Management And General | $180,785 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSES | Desc |
| Total | $42,790 | TotalAmt |
| Program Services | $37,019 | ProgramServicesAmt |
| Management And General | $5,771 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,658,720 | TotalAmt |
| Program Services | $16,778,768 | ProgramServicesAmt |
| Management And General | $2,779,952 | ManagementAndGeneralAmt |
| Fundraising | $100,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,821,190 | BOYAmt |
| EOY | $500 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,108,308 | BOYAmt |
| EOY | $9,523,702 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,559,612 | BOYAmt |
| EOY | $1,468,052 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,469 | BOYAmt |
| EOY | $680,297 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,148,927 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,689,961 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,209,523 | BOYAmt |
| EOY | $4,458,966 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,560 | BOYAmt |
| EOY | $10,393 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,926,662 | BOYAmt |
| EOY | $16,141,910 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,769,847 | BOYAmt |
| EOY | $1,816,339 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,165 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,769,847 | BOYAmt |
| EOY | $1,821,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,156,815 | BOYAmt |
| EOY | $14,320,406 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,156,815 | BOYAmt |
| EOY | $14,320,406 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,926,662 | BOYAmt |
| EOY | $16,141,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $163,592 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$1 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,205,970 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,860,147 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $780,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $239,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $341,983 | CurrentTaxYearAmt |
| Total | $5,427,557 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,205,970 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,860,147 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $780,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $239,049 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $341,983 | CurrentTaxYearAmt |
| Total | $5,427,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,427,557 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,048 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,836 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $371,193 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $376,762 | CurrentTaxYearAmt |
| Total | $956,110 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,995 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,615 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,646 | CurrentTaxYearAmt |
| Total | $50,461 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,434,128 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $83,537,725 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84360 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90110 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,058,047 | OtherCostOrOtherBasisAmt |
| Book Value | $1,058,047 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,704,656 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,483,516 | DepreciationAmt |
| Book Value | $3,221,140 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $126,751 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,614 | DepreciationAmt |
| Book Value | $44,137 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,259,473 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,123,831 | DepreciationAmt |
| Book Value | $135,642 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,458,966 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,822,312 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,822,312 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,822,312 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,658,720 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,658,720 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,658,720 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | VODEC ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING THE GUIDANCE INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. VODEC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2025, VODEC HAD NO UNCERTAIN TAX POSITIONS ACCRUED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEVE HODAPP | ||||||||||||||
| CEO | $214,435 | $0 | $46,830 | $0 | $0 | $0 | $10,970 | $0 | $16,945 | $0 | $289,180 | $0 | $0 | $0 |
| AARON HOUSER | ||||||||||||||
| CFO | $122,559 | $0 | $6,372 | $0 | $0 | $0 | $6,707 | $0 | $17,710 | $0 | $153,348 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | DURING FISCAL YEAR 2025, WE CLOSED OUR VOCATIONAL REHABILITATION AND EMPLOYMENT SERVICES PROGRAMS IN IOWA. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | EACH MEMBER OF THE GOVERNING BODY IS EMAILED A COPY OF THE FORM 990 PRIOR TO FILING THE RETURN WITH THE IRS. EACH MEMBER IS ENCOURAGED TO ASK QUESTIONS ABOUT THE FORM 990 TO THE CEO OR CFO. |
| FORM 990, PART VI, SECTION B, LINE 12C | A NEW MEMBER OF THE GOVERNING BODY ATTENDS AN ORIENTATION WITH THE CEO PRIOR TO THE FIRST BOARD MEETING. THE BYLAWS ARE REVIEWED WITHIN THE ORIENTATION WITH NEW MEMBER. THE CONFLICT OF INTEREST POLICY IS THEN REVIEWED. DURING ANY BOARD MEETING, IF THERE IS ANY BOARD MEMBER WHO COULD BE PERCEIVED TO HAVE A CONFLICT OF INTEREST WITH ANY ACTION ITEM FOR THAT MEETING, HE OR SHE ABSTAINS FROM VOTING. THIS ACTION IS NOTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CORPORATION'S HUMAN RESOURCES MANAGER CONDUCTS PERIODIC SALARY COMPARABILITY STUDIES AND USES DATA FROM THE US BUREAU OF LABOR STATISTICS FOR OUR AREA. CEO COMPENSATION IS ESTABLISHED ANNUALLY UPON RECOMMENDATION BY THE BOARD'S PERSONNEL AND FINANCE COMMITTEE AND THEN SUBSEQUENT APPROVAL OF THE FULL BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AN INDIVIDUAL MAY REVIEW THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | HOME HOST PROVIDERS: PROGRAM SERVICE EXPENSES 8,422,446. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,422,446. MARKETING AND CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 71,343. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,343. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE OVERSEES ALL FINANCIAL ASPECTS OF THE ORGANIZATION. |
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