STRATEGY STUDIO / PUBLIC DATA EXPLORER

VISION HEALTH AND DEV IN CHILDREN INC: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
VISION HEALTH AND DEV IN CHILDREN INC (EIN 23-7169312)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-05-25
IRS object ID
201711459349100706
Schema version
2016v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-05-25T10:06:54-07:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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 Begin2016-01-01TaxPeriodBeginDt

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
Signature2017-05-25SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGary M Zweig CPAPreparerPersonNm
PTINP00166547PTIN
Phone8586460681PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$167,942FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$500ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$5,942DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,942DividendsNetInvstIncmAmt
Dividends Adj Net Incm$5,942DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$5,415NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$36,886GrossSalesPriceAmt
Other Income Rev And Expnss$83OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$1,110TotalRevAndExpnssAmt
Total Net Invst Incm$5,942TotalNetInvstIncmAmt
Total Adj Net Incm$5,942TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$4,100AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$4,100AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$234TaxesRevAndExpnssAmt
Taxes Net Invst Incm$234TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$150OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$150OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,484TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$384TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,100TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$6,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$6,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$10,484TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$384TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$10,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$9,374ExcessRevenueOverExpensesAmt
Net Investment Income$5,558NetInvestmentIncomeAmt
Adjusted Net Income$5,942AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$365CashBOYAmt
Cash EOY$955CashEOYAmt
Cash EOYFMV$955CashEOYFMVAmt
Other Investments BOY$178,079OtherInvestmentsBOYAmt
Other Investments EOY$168,115OtherInvestmentsEOYAmt
Other Investments EOYFMV$166,987OtherInvestmentsEOYFMVAmt
Total Assets BOY$178,444TotalAssetsBOYAmt
Total Assets EOY$169,070TotalAssetsEOYAmt
Total Assets EOYFMV$167,942TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$178,444RetainedEarningBOYAmt
Retained Earning EOY$169,070RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$178,444TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$169,070TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$178,444TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$169,070TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$178,444TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$9,374ExcessRevenueOverExpensesAmt
Subtotal$169,070SubtotalAmt
Tot Net Ast Or Fund Balances EOY$169,070TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1 SHORT TERMP2016-01-012016-02-03$1,976$2,247-$271-$271
1 LONG TERMP2015-01-012016-02-03$33,830$40,054-$6,224-$6,224
Capital Gain Dividends$1,080
FieldValueIRS element (for citing)
Capital Gain Net Income-$5,415CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$271NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$111InvestmentIncomeExciseTaxAmt
Subtotal$111SubtotalAmt
Tax Based On Investment Income$111TaxBasedOnInvestmentIncomeAmt
Tax Due$111TaxDueAmt

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$111TaxBasedOnInvestmentIncomeAmt
Total Tax$111TotalTaxAmt
Distributable Before Adj$111DistributableBeforeAdjAmt
Distributable Before Ded$111DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$10,100ExpensesAndContributionsAmt
Qualifying Distributions$10,100QualifyingDistributionsAmt
Adjusted Qualifying Distri$10,100AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$19,890ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$17,523ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$13,450ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$4,650ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$15,375ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$70,888TotalExcessDistributionCyovAmt
Qualifying Distributions$10,100QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$10,100RemainingDistriFromCorpusAmt
Total Corpus$80,988TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$19,890ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$61,098ExcessDistriCyovToNextYrAmt
Excess From Year4$17,523ExcessFromYear4Amt
Excess From Year3$13,450ExcessFromYear3Amt
Excess From Year2$4,650ExcessFromYear2Amt
Excess From Year1$15,375ExcessFromYear1Amt
Excess From Current Year$10,100ExcessFromCurrentYearAmt

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$6,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$6,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$5,942RelatedOrExemptFunctionIncmAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$83RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$5,415RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$610RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$610TotalIncomeProducingActyAmt

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)
CategoryProfessional Accounting ServicesCategoryTxt
Amt$4,100Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$4,100DisbursementsCharitablePrpsAmt

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$83RevenueAndExpensesPerBooksAmt

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$174$174