﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-27T22:27:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>C &amp; V ACCOUNTING AND TAX SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>14692 SPANISH POINT</AddressLine1Txt>
        <CityNm>El Paso</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79938</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>845190755</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIDA 180 USA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIDA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>6248 EDGEMERE BLVD BOX 500</AddressLine1Txt>
        <CityNm>El Paso</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79925</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID PENNER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2023-08-17</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Iliana Vazquez</PreparerPersonNm>
      <PTIN>P01658954</PTIN>
      <PhoneNum>9152616601</PhoneNum>
      <PreparationDt>2024-08-27</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="IRS990">
      <GrossReceiptsAmt>1914173</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTPS://VIDA180.US/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2020</FormationYr>
      <LegalDomicileStateCd>TX</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SUPPORT MARGINALIZED CHILDREN OF HIGH-RISK COMMUNITIES IN MEXICO, CHILDREN WHO ARE VICTIMS OF FAMILIAL SEPARATION DUE TO PARENTAL EXPIRATION, SUBSTANCE ABUSE, MENTAL ILLNESS OR SIMILAR EXTRAORDINARY CIRCUMSTANCES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>389732</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1913920</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>16</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>253</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>389748</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1914173</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>540000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>1795500</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1159</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>3349</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>541159</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1798849</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-151411</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>115324</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>216714</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>332038</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>216714</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>332038</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO SUPPORT MARGINALIZED CHILDREN OF HIGH-RISK COMMUNITIES IN MEXICO, CHILDREN WHO ARE VICTIMS OF FAMILIAL SEPARATION DUE TO PARENTAL EXPIRATION, SUBSTANCE ABUSE, MENTAL ILLNESS OR SIMILAR EXTRAORDINARY CIRCUMSTANCES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1795500</ExpenseAmt>
      <GrantAmt>1795500</GrantAmt>
      <Desc>TO PROVIDE FOR LOGISTICAL AND OPERATINAL NEEDS OF THE GROUP HOMES AND CAMPUSES OF VIDA 180 MEXICO, INCLUDING NEW FACILITIES CONSTRUCTION AND MAINTENANCE.</Desc>
      <TotalProgramServiceExpensesAmt>1795500</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignActivitiesInd referenceDocumentId="990F">true</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd referenceDocumentId="990F">true</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="990L">true</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="990L">true</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="990R">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <PhoneNum>8173829662</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6248 EDGEMERE BLVD BOX 500</AddressLine1Txt>
          <CityNm>El Paso</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79925</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID LOCKWOOD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RENE FRESEN</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID PENNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1913920</AllOtherContributionsAmt>
      <TotalContributionsAmt>1913920</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>253</TotalRevenueColumnAmt>
        <ExclusionAmt>253</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1914173</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>253</ExclusionAmt>
      </TotalRevenueGrp>
      <ForeignGrantsGrp>
        <TotalAmt>1795500</TotalAmt>
        <ProgramServicesAmt>1795500</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1815</TotalAmt>
        <ManagementAndGeneralAmt>1815</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>39</TotalAmt>
        <ManagementAndGeneralAmt>39</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK SERVICE CHARGES</Desc>
        <TotalAmt>1495</TotalAmt>
        <ManagementAndGeneralAmt>1495</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1798849</TotalAmt>
        <ProgramServicesAmt>1795500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3349</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>216625</BOYAmt>
        <EOYAmt>331949</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>89</BOYAmt>
        <EOYAmt>89</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>216714</BOYAmt>
        <EOYAmt>332038</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>216714</BOYAmt>
        <EOYAmt>332038</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>216714</BOYAmt>
        <EOYAmt>332038</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>216714</BOYAmt>
        <EOYAmt>332038</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>115324</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>4000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>501969</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>389732</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1913920</CurrentTaxYearAmt>
        <TotalAmt>2809621</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>4000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>501969</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>389732</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1913920</CurrentTaxYearAmt>
        <TotalAmt>2809621</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1002340</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1807281</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>8629</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>253</CurrentTaxYearAmt>
        <TotalAmt>8898</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>2818519</TotalSupportAmt>
      <PublicSupportCY170Pct>0.64120</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleF documentId="990F">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>North America Not the United States</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>28</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>Program services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SUPPORT FOR CHILDREN</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>1795500</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>28</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>28</TotalEmployeeCnt>
      <SubtotalSpentAmt>1795500</SubtotalSpentAmt>
      <TotalSpentAmt>1795500</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>North America Not the United States</RegionTxt>
        <PurposeOfGrantTxt>LOGISTICAL AND OPERATIONAL NEEDS OF THE</PurposeOfGrantTxt>
        <CashGrantAmt>1795500</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE TRANSFER</MannerOfCashDisbursementTxt>
        <ValuationMethodUsedDesc>Fair market value</ValuationMethodUsedDesc>
      </GrantsToOrgOutsideUSGrp>
      <TransferToForeignCorpInd>true</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Supplemental Information (Part V, Other)</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I, LINE 2:VIDA 180 USA MAKES DISTRIBUTIONS TO VIDA 180 AC, A CHARITABLE ORGANIZATION BASED IN THE STATE THE CHIHUAHUA, MEXICO. THESE DISTRIBUTIONS PROVIDE FOR LOGISTICAL AND OPERATIONAL NEED OF THE GROUP HOMES AND CAMPUSES OF VIDA 180 AC, INCLUDING NEW FACILITIES CONTRUCTION AND MAINTENANCE. AS TWO OF THE THREE MEMBERS OF VIDA 180 AC, THEY MONITOR FUNDS ARE USED FOR INTENDED PURPOSES UPON DISTRIBUTION. PART I, LINE 3: REQUESTS FOR DISTRIBUTION ARE MADE BY VIDA 180 AC TO VIDA 180 USA BASED UPON THEIR OPERTIONAL NEEDS. ALL DISTRIBUTIONS ARE AUTHORIZED BY THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. PART II, COLUMN (D): REGION: NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES (D) PURPOSE OF GRANT: LOGISTICAL AND OPERATIONAL NEEDS OF THE GROUP HOMES AND CAMPUSES OF VIDA 180 AC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleL documentId="990L">
      <GrntAsstBnftInterestedPrsnGrp>
        <PersonNm>VIDA 180 AC</PersonNm>
        <RelationshipWithOrgTxt>AFFILIATES WITH C</RelationshipWithOrgTxt>
        <CashGrantAmt>1795500</CashGrantAmt>
        <TypeOfAssistanceTxt>CASH</TypeOfAssistanceTxt>
      </GrntAsstBnftInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>VIDA 180 AC</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>AFFILIATE WITH COMM</RelationshipDescriptionTxt>
        <TransactionAmt>1795500</TransactionAmt>
        <TransactionDesc>CASH DISTRIBUTION</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Supplemental Information for Schedule L</FormAndLineReferenceDesc>
        <ExplanationTxt>SCH L, PART III, GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS:(A) NAME OF PERSON: VIDA 180 AC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: AFFILIATE WITH COMMON BOARD MEMBERS (C) AMOUNT OF GRANT $1,795,500(D) TYPE OF ASSISTANCE: CASH SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: VIDA 180 AC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: AFFILITED WITH COMMON BOARD MEMBERS(D) DESCRIPTION OF TRANSACTION: CASH DISTRIBUTION FOR OPERATIONAL ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>TO CARE FOR CHILDREN BETWEEN INFANT AND EIGHTEEN YEARS OF AGE, FACILITATING COUNSELING PHYSICAL, EMOTIONAL AND MENTAL HEALTH, AND OFFERING PRIVATE PRIMARY AND SECONDARY EDUCATION FOR THE SAME. TO PROVIDE FOR LOGISTICAL AND OPERATIONAL NEEDS OF THE GROUP HOMES AND CAMPUSES OF VIDA 180 MEXICO, INCLUDING NEW FACILITIES CONSTRUCTION AND MAINTENANCE.TO OFFER CRISIS PREVENTION ASSISTANCE/HUMANITARIAN AID ON A CASE-BY-CASE BASIS. FORM 990, PART VI, SECTION B, LINE 11B:THE BOARD OF DIRECTORS REVIEW AND APPROVE FORM 990 PRIOR TO ITS FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATIONS FORM 1023 AND ANNUAL FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS FORMATION DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: FAMILIAL SEPARATION DUE TO PARENTAL EXPIRATION, SUBSTANCE ABUSE, MENTAL ILLNESS OR SIMILAR EXTRAORDINARY CIRCUMSTANCES. TO CARE FOR CHILDREN BETWEEN INFANT AND EIGHTEEN YEARS OF AGE, FACILITATING COUNSELING, PHYSICAL, EMOTIONAL AND MENTAL HEALTH AND OFFERING PRIVATE PRIMARY AND SECONDARY EDUCATION FOR THE SAME. TO PROVIDE FOR LOGISTICAL AND OPERATIONAL NEEDS OF THE GROUP HOMES AND CAMPUSES OF VIDA 180 MEXICO,INCLUDING NEW FACILITIES CANSTRUCTION AND MAINTENANCE. TO OFFER CRISIS PREVENTION ASSISTANCE/HUMANITARIAN AID ON A CASE BY CASE BASIS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>VIDA 180 CANADA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>PO BOX 4271</AddressLine1Txt>
          <CityNm>ARBORG</CityNm>
          <ProvinceOrStateNm>MANITOBA</ProvinceOrStateNm>
          <CountryCd>CA</CountryCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>SUPPORT FOR CHILDREN IN HIGH-RISK COMMUNITIES IN MEXICO</PrimaryActivitiesTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>VIDA 180 AC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <ForeignAddress>
          <AddressLine1Txt>CARR ESTATAL CUAUHTEMOC- ALOVARO O</AddressLine1Txt>
          <CityNm>CUAUHTEMOC</CityNm>
          <ProvinceOrStateNm>CHIHUAHUA</ProvinceOrStateNm>
          <CountryCd>MX</CountryCd>
          <ForeignPostalCd>31604</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>SUPPORT FOR CHILDREN IN HIGH RISK COMMUNITIES IN MEXICO</PrimaryActivitiesTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>true</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>