VULNERABLE COMMUNITIES INITIATIVE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: VULNERABLE COMMUNITIES INITIATIVE INC (EIN 86-1741069)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-08-10
IRS object ID: 202312229349301756
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-08-10T12:55:59-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	832175462	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MARSHALL JONES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3097 E SHADOWNLAWN AVE NE	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30305	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	861741069	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VULNERABLE COMMUNITIES INITIATIVE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	VULN	BusinessNameControlTxt
Phone	4044069772	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3028 MORNINGTON DR NW	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303271222	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	FRANK S ALEXANDER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	4044069772	PhoneNum
Signature	2023-08-10	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	FRANK	PersonFirstNm
Person Last	ALEXANDER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	NATHAN LUMMUS	PreparerPersonNm
PTIN	P02049603	PTIN
Phone	4042312001	PhoneNum
Preparation	2023-08-10	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Principal Officer	FRANK S ALEXANDER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3028 MORNINGTON DR NW	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303271222	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$178,701	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.VULNERABLECOMMUNITIES.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2020	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	THE PURPOSE OF THE CORPORATION IS TO PROVIDE SERVICES TO VULNERABLE COMMUNITIES INCLUDING BUT NOT LIMITED TO THE DEVELOPMENT AND IMPLEMENTATION OF EFFICIENT, EFFECTIVE, AND EQUITABLE STRATEGIES TO SUPPORT NEIGHBORHOOD AND COMMUNITY STABILIZATION, AND AFFORDABLE HOUSING.	ActivityOrMissionDesc
Voting Members Governing Body	2	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$1,411	CYContributionsGrantsAmt
CY Program Service Revenue	$177,290	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
CY Total Revenue	$178,701	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$149,635	CYOtherExpensesAmt
CY Total Expenses	$149,635	CYTotalExpensesAmt
CY Revenues Less Expenses	$29,066	CYRevenuesLessExpensesAmt
Total Assets BOY	$164	TotalAssetsBOYAmt
Total Assets EOY	$29,230	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$164	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$29,230	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PURPOSE OF THE CORPORATION IS TO PROVIDE SERVICES TO VULNERABLE COMMUNITIES INCLUDING BUT NOT LIMITED TO THE DEVELOPMENT AND IMPLEMENTATION OF EFFICIENT, EFFECTIVE, AND EQUITABLE STRATEGIES TO SUPPORT NEIGHBORHOOD AND COMMUNITY STABILIZATION, AND AFFORDABLE HOUSING	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$148,003	ExpenseAmt
Desc	THE PURPOSE OF THE CORPORATION IS TO PROVIDE SERVICES TO VULNERABLE COMMUNITIES INCLUDING BUT NOT LIMITED TO THE DEVELOPMENT AND IMPLEMENTATION OF EFFICIENT, EFFECTIVE, AND EQUITABLE STRATEGIES TO SUPPORT NEIGHBORHOOD AND COMMUNITY STABILIZATION, AND AFFORDABLE HOUSING. DURING 2022 THIS PRIMARILY INCLUDED (A) TECHNICAL ASSISTANCE TO MULTIPLE MUNICIPALITIES IN ALABAMA RELATED TO LAND BANKING AND CODE ENFORCEMENT, (2) TECHNICAL ASSISTANCE TO MEMPHIS, TN, RELATED TO LAND BANKING, (3) DISASTER EARLY RESPONSE WORK IN HAZARD, KY, PORT CHARLOTTE, FL, AND GRIFFIN, GA, (4) RESEARCH AND PREPARATION OF ADVISORY LETTER ON LAND BANKING IN SAN FRANCISCO, CA, (4) PARTICIPATION IN MULTIPLE MEETINGS RELATED TO LAND BANKING AND AFFORDABLE HOUSING IN SAN JUAN, PR, (5) COLLABORATION WITH GA. TECH IN PREPARATION OF NSF PROPOSAL, (6) CONSULTATIONS WITH SAVANNAH-CHATHAM LAND BANK; (7) CONSULTATIONS WITH GLYNN-BRUNSWICK LAND BANK AUTHORITY.	Desc
Total Program Service Expenses	$148,003	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	0	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	0	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	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	2	GoverningBodyVotingMembersCnt
Independent Voting Member	2	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	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	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRANK S ALEXANDER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4044069772	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3028 MORNINGTON DR NW	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303271222	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KIM GRAZIANI
VICE CHAIR AND DIRECTOR OF STRATEGIC INITIATIVES	2.00	Yes (X)	Yes (X)	$13,465	$0	$0
FRANK S ALEXANDER
CHAIR AND EXECUTIVE DIRECTOR	1.00	Yes (X)	Yes (X)	$130,577	$0	$0
STEPHANIE EARL
DIRECTOR OF FINANCE AND RESEARCH	10.00		Yes (X)	$2,521	$0	$0
JOSIAH WATTS
DIRECTOR OF COMMUNITY ENGAGEMENT	1.00		Yes (X)	$770	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$147,333	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,411	AllOtherContributionsAmt
Total Contributions	$1,411	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TECHNICAL ASSISTANCE	Desc
Business	541610	BusinessCd
Total Revenue Column	$176,254	TotalRevenueColumnAmt
Related Or Exempt Func Income	$176,254	RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,036	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,036	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$177,290	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$178,701	TotalRevenueColumnAmt
Related Or Exempt Func Income	$177,290	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$148,003	TotalAmt
Program Services	$148,003	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$731	TotalAmt
Management And General	$731	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$901	TotalAmt
Management And General	$901	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$149,635	TotalAmt
Program Services	$148,003	ProgramServicesAmt
Management And General	$1,632	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$164	BOYAmt
EOY	$17,563	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$11,667	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$164	BOYAmt
EOY	$29,230	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$164	BOYAmt
EOY	$29,230	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$164	BOYAmt
EOY	$29,230	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$164	BOYAmt
EOY	$29,230	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$29,066	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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	$1,411	CurrentTaxYearAmt
Total	$1,411	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$1,411	CurrentTaxYearAmt
Total	$1,411	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,411	PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$1,036	CurrentTaxYearAmt
Total	$1,036	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$2,447	TotalSupportAmt
Gross Receipts Rltd Activities	$176,254	GrossReceiptsRltdActivitiesAmt
First5 Years170	Yes (X)	First5Years170Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$178,701	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$178,701	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$178,701	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$149,635	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$149,635	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$149,635	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO VCI'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. HOWEVER, VCI HAD NO TAXABLE INCOME FROM THESE ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2022. VCI ONLY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE VCI OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE THAT ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON VCI'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, VCI HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 WAS CIRCULATED TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND ANY POTENTIAL CONFLICTS ARE DISCUSSED OR DISCLOSED BY AND TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REIVEWS AND APPROVES DIRECTORS AND OFFICERS PAY ON AN ANNUAL BASIS, AND ALSO REVIEWS AND APPROVES ANY PAYMENTS FOR ADDITIONAL WORK REQUIRED BY RESEARCH AS NEEDED.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	TECHNICAL ASSISTANCE TO NON-PROFITS AND LOCAL GOVERNMENTS: PROGRAM SERVICE EXPENSES 148003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 148003.