STRATEGY STUDIO / PUBLIC DATA EXPLORER

VISION HEALTH AND DEV IN CHILDREN INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VISION HEALTH AND DEV IN CHILDREN INC (EIN 23-7169312)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-09
IRS object ID
202422839349100902
Schema version
2023v5.1
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)
Return2024-10-09T11:16:31-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN953850309PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gary M Zweig An Acctncy CorpBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15080 Shoreham Place Suite 201AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92122ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237169312EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VISION HEALTH AND DEV IN CHILDREN INCBusinessNameLine1Txt
Business Name Line2FORMERLY CORNEA RESEARCH FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlVISIBusinessNameControlTxt
Phone8585348823PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17331 ENCELIA DRIVEAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPROF S I BROWNPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-10-09SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGary M Zweig CPAPreparerPersonNm
PTINP00166547PTIN
Phone8586460681PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$119,990FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$344InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$344InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$344InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$3,853DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,853DividendsNetInvstIncmAmt
Dividends Adj Net Incm$3,853DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$403NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$8,050GrossSalesPriceAmt
Other Income Rev And Expnss$106OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$3,900TotalRevAndExpnssAmt
Total Net Invst Incm$4,197TotalNetInvstIncmAmt
Total Adj Net Incm$4,197TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,500AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$3,500AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$93TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$150OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,743TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,500TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$10,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$10,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,743TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$9,843ExcessRevenueOverExpensesAmt
Net Investment Income$4,197NetInvestmentIncomeAmt
Adjusted Net Income$4,197AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,951CashBOYAmt
Cash EOY$1,609CashEOYAmt
Cash EOYFMV$1,609CashEOYFMVAmt
Other Investments BOY$116,854OtherInvestmentsBOYAmt
Other Investments EOY$109,352OtherInvestmentsEOYAmt
Other Investments EOYFMV$118,381OtherInvestmentsEOYFMVAmt
Total Assets BOY$120,805TotalAssetsBOYAmt
Total Assets EOY$110,961TotalAssetsEOYAmt
Total Assets EOYFMV$119,990TotalAssetsEOYFMVAmt
Other Liabilities BOY$1OtherLiabilitiesBOYAmt
Total Liabilities BOY$1TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$120,804RetainedEarningBOYAmt
Retained Earning EOY$110,961RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$120,804TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$110,961TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$120,805TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$110,961TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$120,804TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$9,843ExcessRevenueOverExpensesAmt
Subtotal$110,961SubtotalAmt
Tot Net Ast Or Fund Balances EOY$110,961TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
MERRILL STP2022-05-312023-05-23$493$494-$1-$1
MERRILL LTP2022-01-012023-05-23$7,557$7,959-$402-$402
FieldValueIRS element (for citing)
Capital Gain Net Income-$403CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$1NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$58InvestmentIncomeExciseTaxAmt
Subtotal$58SubtotalAmt
Tax Based On Investment Income$58TaxBasedOnInvestmentIncomeAmt
Tax Due$58TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1PROF STUART I BROWN MDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8585348823PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17331 ENCELIA DRIVEAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
PROF STUART I BROWN
7331 ENCELIA DRIVELA JOLLACA92037President0.50$0
ISABEL W BROWN
7331 ENCELIA DRIVELA JOLLACA92037Secretary0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$58TaxBasedOnInvestmentIncomeAmt
Total Tax$58TotalTaxAmt
Distributable Before Adj$58DistributableBeforeAdjAmt
Distributable Before Ded$58DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$13,500ExpensesAndContributionsAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$5,688ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$13,488ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$3,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$33,103ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$5,605ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$60,884TotalExcessDistributionCyovAmt
Qualifying Distributions$13,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$13,500RemainingDistriFromCorpusAmt
Total Corpus$74,384TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$5,688ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$68,696ExcessDistriCyovToNextYrAmt
Excess From Year4$13,488ExcessFromYear4Amt
Excess From Year3$3,000ExcessFromYear3Amt
Excess From Year2$33,103ExcessFromYear2Amt
Excess From Year1$5,605ExcessFromYear1Amt
Excess From Current Year$13,500ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonUC SAN DIEGORecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line19500 GILMAN DRIVEAddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92093ZIPCd
FieldValueIRS element (for citing)
Recipient Relationshipn/aRecipientRelationshipTxt
Recipient Foundation StatusN/ARecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLE CONTRIBUTION TO ASSIST THE CHILDREN'S PROGRAMGrantOrContributionPurposeTxt
Amt$10,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$10,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$344RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$3,853RelatedOrExemptFunctionIncmAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$106RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$403RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$3,900RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,900TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$3,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$3,500DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescInvestment Fees - Merrill LynchDesc
Revenue And Expenses Per Books$150RevenueAndExpensesPerBooksAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$106RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
New York State Attorney General$50
United States Treasury$43