STRATEGY STUDIO / PUBLIC DATA EXPLORER

VISION HEALTH AND DEV IN CHILDREN INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
VISION HEALTH AND DEV IN CHILDREN INC (EIN 23-7169312)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-22
IRS object ID
201831429349100113
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)
Return2018-05-22T14:06:04-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-05-22SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGary M Zweig CPAPreparerPersonNm
PTINP00166547PTIN
Phone8586460681PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$167,558FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$5,231DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,231DividendsNetInvstIncmAmt
Dividends Adj Net Incm$5,231DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$2,294NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$28,894GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,294CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$26OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$7,551TotalRevAndExpnssAmt
Total Net Invst Incm$7,525TotalNetInvstIncmAmt
Total Adj Net Incm$5,231TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,500AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,500AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$171TaxesRevAndExpnssAmt
Taxes Net Invst Incm$171TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$150OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$150OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,821TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$321TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,500TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$8,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$8,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$10,821TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$321TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$10,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$3,270ExcessRevenueOverExpensesAmt
Net Investment Income$7,204NetInvestmentIncomeAmt
Adjusted Net Income$5,231AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$955CashBOYAmt
Cash EOY$8,046CashEOYAmt
Cash EOYFMV$8,046CashEOYFMVAmt
Other Investments BOY$168,115OtherInvestmentsBOYAmt
Other Investments EOY$157,754OtherInvestmentsEOYAmt
Other Investments EOYFMV$159,512OtherInvestmentsEOYFMVAmt
Total Assets BOY$169,070TotalAssetsBOYAmt
Total Assets EOY$165,800TotalAssetsEOYAmt
Total Assets EOYFMV$167,558TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$169,070RetainedEarningBOYAmt
Retained Earning EOY$165,800RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$169,070TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$165,800TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$169,070TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$165,800TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$169,070TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$3,270ExcessRevenueOverExpensesAmt
Subtotal$165,800SubtotalAmt
Tot Net Ast Or Fund Balances EOY$165,800TotNetAstOrFundBalancesEOYAmt

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
2100.0000 BLACKROCK CREDIT ALLCT INCOME TRUSTP2015-08-112017-08-16$27,330$26,600$730$730
Capital Gain Dividends$1,564
FieldValueIRS element (for citing)
Capital Gain Net Income$2,294CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$144InvestmentIncomeExciseTaxAmt
Subtotal$144SubtotalAmt
Tax Based On Investment Income$144TaxBasedOnInvestmentIncomeAmt
Tax Due$144TaxDueAmt

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
Form990 T FiledfalseForm990TFiledInd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

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$144TaxBasedOnInvestmentIncomeAmt
Total Tax$144TotalTaxAmt
Distributable Before Adj$144DistributableBeforeAdjAmt
Distributable Before Ded$144DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$10,500ExpensesAndContributionsAmt
Qualifying Distributions$10,500QualifyingDistributionsAmt
Adjusted Qualifying Distri$10,500AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$17,523ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$13,450ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$4,650ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$15,375ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$10,100ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$61,098TotalExcessDistributionCyovAmt
Qualifying Distributions$10,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$10,500RemainingDistriFromCorpusAmt
Total Corpus$71,598TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$17,523ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$54,075ExcessDistriCyovToNextYrAmt
Excess From Year4$13,450ExcessFromYear4Amt
Excess From Year3$4,650ExcessFromYear3Amt
Excess From Year2$15,375ExcessFromYear2Amt
Excess From Year1$10,100ExcessFromYear1Amt
Excess From Current Year$10,500ExcessFromCurrentYearAmt

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$8,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$8,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$5,231RelatedOrExemptFunctionIncmAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$26RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,294RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$7,551RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$7,551TotalIncomeProducingActyAmt

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)
Categorytax preparation serviceCategoryTxt
Amt$2,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,500DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

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

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$26RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FRANCHISE TAX BOARD$10$10
NEW YORK STATE DEPT OF LAW$50$50
UNITED STATES TREASURY$111$111