VISION HEALTH AND DEV IN CHILDREN INC: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- VISION HEALTH AND DEV IN CHILDREN INC (EIN 23-7169312)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-08-03
- IRS object ID
- 202322159349100707
- 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-PF
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-08-03T09:43:14-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 953850309 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gary M Zweig An Acctncy Corp | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5080 Shoreham Place Suite 201 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237169312 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISION HEALTH AND DEV IN CHILDREN INC | BusinessNameLine1Txt |
| Business Name Line2 | FORMERLY CORNEA RESEARCH FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VISI | BusinessNameControlTxt |
| Phone | 8585348823 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7331 ENCELIA DRIVE | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PROF S I BROWN | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2023-08-03 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PROF S I | PersonFirstNm |
| Person Last | BROWN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gary M Zweig CPA | PreparerPersonNm |
| PTIN | P00166547 | PTIN |
| Phone | 8586460681 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $125,905 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $3,090 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $3,090 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $3,090 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$2,300 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $61,114 | GrossSalesPriceAmt |
| Other Income Rev And Expnss | $22 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $812 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,090 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $3,090 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $5,605 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $5,605 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $192 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $150 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $5,947 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $5,605 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $5,947 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $5,605 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$5,135 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,090 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $3,090 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $6,199 | CashBOYAmt |
| Cash EOY | $3,951 | CashEOYAmt |
| Cash EOYFMV | $3,951 | CashEOYFMVAmt |
| Other Investments BOY | $119,740 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $116,854 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $121,954 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $125,939 | TotalAssetsBOYAmt |
| Total Assets EOY | $120,805 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $125,905 | TotalAssetsEOYFMVAmt |
| Other Liabilities EOY | $1 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $1 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $125,939 | RetainedEarningBOYAmt |
| Retained Earning EOY | $120,804 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $125,939 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $120,804 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $125,939 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $120,805 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $125,939 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$5,135 | ExcessRevenueOverExpensesAmt |
| Subtotal | $120,804 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $120,804 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| MERRILL ST | P | 2021-09-14 | 2022-08-09 | $10,663 | $11,077 | -$414 | -$414 |
| MERRILL LT | P | 2019-05-16 | 2022-08-09 | $50,145 | $52,337 | -$2,192 | -$2,192 |
| Capital Gain Dividends | $306 | ||||||
| Wash Sale | $3 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$2,297 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$414 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $43 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $43 | SubtotalAmt |
| Tax Based On Investment Income | $43 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $43 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROF STUART I BROWN MD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8585348823 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7331 ENCELIA DRIVE | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| PROF STUART I BROWN | ||||||
| 7331 ENCELIA DRIVE | LA JOLLA | CA | 92037 | President | 0.50 | $0 |
| ISABEL W BROWN | ||||||
| 7331 ENCELIA DRIVE | LA JOLLA | CA | 92037 | Secretary | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $43 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $43 | TotalTaxAmt |
| Distributable Before Adj | $43 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $43 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $5,605 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $5,605 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $10,500 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $5,688 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $13,488 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $3,000 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $33,103 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $65,779 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $5,605 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $5,605 | RemainingDistriFromCorpusAmt |
| Total Corpus | $71,384 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $10,500 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $60,884 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $5,688 | ExcessFromYear4Amt |
| Excess From Year3 | $13,488 | ExcessFromYear3Amt |
| Excess From Year2 | $3,000 | ExcessFromYear2Amt |
| Excess From Year1 | $33,103 | ExcessFromYear1Amt |
| Excess From Current Year | $5,605 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $3,090 | RelatedOrExemptFunctionIncmAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $22 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$2,300 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $812 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $812 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ACCOUNTING FEES | $350 | $0 | $0 | $350 |
| ACCOUNTING FEES | $5,255 | $0 | $0 | $5,255 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment Fees - Merrill Lynch | Desc |
| Revenue And Expenses Per Books | $150 | RevenueAndExpensesPerBooksAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investment Income | Desc |
| Revenue And Expenses Per Books | $22 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt |
|---|---|
| Department of Justice | $25 |
| Department of Law | $50 |
| United States Treasury | $117 |