VISION HEALTH AND DEV IN CHILDREN INC: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- VISION HEALTH AND DEV IN CHILDREN INC (EIN 23-7169312)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-18
- IRS object ID
- 201421699349100207
- Schema version
- 2013v3.1
- 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
- Form 990-PF
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-06-18T14:45:49-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gary M Zweig An Acctncy Corp | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5080 Shoreham Place Suite 201 | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92122 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | FORMERLY CORNEA RESEARCH FOUNDATION INC | BusinessNameLine2 |
| 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 | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PROF S I BROWN | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2014-06-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gary M Zweig CPA | PreparerPersonNm |
| PTIN | P00166547 | PTIN |
| Phone | 8586460681 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $191,152 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $87 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $2,002 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2,002 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $2,002 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $8,336 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $8,336 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $8,336 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$357 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $50,636 | GrossSalesPriceAmt |
| Net ST Capital Gain Adj Net Incm | $47 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $10,068 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $10,338 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $10,385 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $4,450 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $4,450 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $9,000 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $9,000 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $294 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $294 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $169 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $169 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $13,913 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $463 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $13,450 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $13,913 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $463 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $13,450 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$3,845 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $9,875 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $10,385 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $21,316 | CashBOYAmt |
| Cash EOY | $13,793 | CashEOYAmt |
| Cash EOYFMV | $13,793 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $40,000 | SavAndTempCashInvstBOYAmt |
| Other Investments BOY | $135,492 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $179,187 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $177,359 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $196,808 | TotalAssetsBOYAmt |
| Total Assets EOY | $192,980 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $191,152 | TotalAssetsEOYFMVAmt |
| Other Liabilities EOY | $1 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $1 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $196,808 | RetainedEarningBOYAmt |
| Retained Earning EOY | $192,979 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $196,808 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $192,979 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $196,808 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $192,980 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $196,808 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$3,845 | ExcessRevenueOverExpensesAmt |
| Other Increases | $16 | OtherIncreasesAmt |
| Subtotal | $192,979 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $192,979 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$357 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $47 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $198 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $198 | SubtotalAmt |
| Tax Based On Investment Income | $198 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $198 | TaxDueAmt |
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 |
| Form990 T Filed | false | Form990TFiledInd |
| 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | LA JOLLA | City |
| State | CA | State |
| ZIP Code | 92037 | ZIPCode |
| 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 |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | 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 | $198 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $198 | TotalTaxAmt |
| Distributable Before Adj | $198 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $198 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $13,450 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $13,450 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $13,450 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $17,310 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $17,921 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $19,890 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $17,523 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $72,644 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $13,450 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $13,450 | RemainingDistriFromCorpusAmt |
| Total Corpus | $86,094 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $86,094 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $17,310 | ExcessFromYear4Amt |
| Excess From Year3 | $17,921 | ExcessFromYear3Amt |
| Excess From Year2 | $19,890 | ExcessFromYear2Amt |
| Excess From Year1 | $17,523 | ExcessFromYear1Amt |
| Excess From Current Year | $13,450 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $2,002 | RelatedOrExemptFunctionIncmAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $8,336 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$357 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $9,981 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $9,981 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Professional Accounting Services | CategoryTxt |
| Amt | $4,450 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $4,450 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK CHARGES CK PRINTING | $19 | $19 | |
| Gift to Speaker | $702 | $702 | |
| Investment Fees - Merrill Lynch | $150 | $150 | |
| RETURNED GIFT FOR SPEAKER | -$702 | -$702 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Unlocated difference | Description |
| Amount | $16 | Amount |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rounding | Desc |
| EOY Book Value | $1 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | DEVELOPMENT - SBA, INC. | CategoryTxt |
| Amt | $9,000 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $9,000 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| NEW YORK STATE DEPT OF LAW | $50 | $50 |
| SECRETARY OF STATE | $30 | $30 |
| UNITED STATES TREASURY | $214 | $214 |