Nonprofit · EIN 33-0194371
VOCATIONAL IMPROVEMENT PROGRAM INC
Tax-exempt · RANCHO CUCAMONGA, CA 91730
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $30,230,530 | $22,668,794 | $7,561,736 | $23,282,423 | $4,458,602 | $18,823,821 |
| December 31, 2024 | 990 | $20,356,382 | $20,441,304 | -$84,922 | $14,780,836 | $3,871,419 | $10,909,417 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,510,763
- of which government grants
- $7,490,763
- Program service revenue
- $22,635,163
- Investment income
- $84,604
- Net gain from sales of assets
- -$182,151
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,011,998
- Other salaries and wages
- $14,445,180
- Salaries, compensation and benefits (total)
- $17,903,619
- Professional fundraising fees
- $0
- Legal fees
- $48,965
- Accounting fees
- $30,200
- Occupancy
- $347,092
- Travel
- $835,006
- Depreciation
- $154,864
- Program services (functional)
- $19,392,887
- Management and general (functional)
- $3,275,907
Balance sheet and other
- Total assets, start of year
- $14,780,836
- Total assets, end of year
- $23,282,423
- Total liabilities, end of year
- $4,458,602
- Net assets, end of year
- $18,823,821
- Land, buildings and equipment
- $1,288,989
- Net assets without donor restrictions
- $18,823,821
- Gross receipts
- $46,987,197
- Employees
- 618
- Volunteers
- 8
- Year formed
- 1986
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICK ROGINA | VICE PRESIDENT/COO Officer | 30 | $355,170 | $17,352 |
| MATTHEW ROGINA | EXECUTIVE DIRECTOR Officer | 50 | $336,606 | $20,040 |
| WENDY A ROGINA | PRESIDENT/CEO Officer | 30 | $266,241 | $16,589 |
| MARIANN GUERRERO | DIR OF PROGRAM SERVICES Key employee | 32 | $197,760 | $24,689 |
| SHIRLEY YAMANO | DIRECTOR OF COMMUNICATIONS Key employee | 40 | $173,940 | $26,928 |
| KENNETH SOLANO | DIR. OF BUS RELATIONS/ DEV. Highest-paid employee | 40 | $154,687 | $16,689 |
| PATRICIA RIVERA | DIR. OF EMPLOYEE SAFETY/ OPS. Highest-paid employee | 32 | $143,565 | $19,953 |
| MARLENE LEMUS | DIR. OF PAYROLL/ OFFICE MGMT. Highest-paid employee | 40 | $145,079 | $11,440 |
| JEFFREY ROGINA | DIR. OF WAP OPS./ LOGISTICS Highest-paid employee | 40 | $133,693 | $21,420 |
| MICHELLE MONTANEZ-RENDON | DIRECTOR OF REHAB. - HD Highest-paid employee | 40 | $121,263 | $17,228 |
| PHIL ROBERTS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KATHY SALLIS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DAVE COGGIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| PENNY RUBIN | MEMBER Trustee or director | 1 | $0 | $0 |
| DUSTIN WARE | MEMBER Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER VICINO | MEMBER Trustee or director | 1 | $0 |
| TYLER PANSE | MEMBER Trustee or director | 1 | $0 |
| ASHOK MADAHAR | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW ROGINA | EXECUTIVE DIRECTOR Officer | 40 | $260,174 | $20,736 |
| RICK ROGINA | VICE PRESIDENT/COO Officer | 30 | $252,251 | $21,756 |
| MARIANN GUERRERO | DIR OF PROGRAM SERVICES Key employee | 32 | $159,672 | $25,615 |
| WENDY A ROGINA | PRESIDENT/CEO Officer | 30 | $167,506 | $16,264 |
| JEFFREY ROGINA | DIR OF WAP OPERATION Highest-paid employee | 40 | $136,645 | $20,175 |
| SHIRLEY YAMANO | DIR. OF COMMUNCATIONS Highest-paid employee | 40 | $135,185 | $19,203 |
| PATRICIA RIVERA | DIR OF OPERATIONS Highest-paid employee | 32 | $119,301 | $21,627 |
| KENNETH SOLANO | DIRECTOR OF BUS RELATIONS & DEV Highest-paid employee | 40 | $111,549 | $13,964 |
| MARLENE LEMUS | DIRECTOR OF PAYROLL & MANAGEMENT Highest-paid employee | 40 | $103,376 | $9,040 |
| PENNY RUBIN | MEMBER Trustee or director | 1 | $0 | $0 |
| DUSTIN WARE | MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER VICINO | MEMBER Trustee or director | 1 | $0 | $0 |
| TYLER PANSE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAVE COGGIN | MEMBER Trustee or director | 1 | $0 | $0 |
| KATHY SALLIS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ASHOK MADAHAR | MEMBER Trustee or director | 1 | $0 | $0 |
| PHIL ROBERTS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9210 ROCHESTER COURT AVE, RANCHO CUCAMONGA, CA 91730-0000
- Principal officer (990 for 2025)
- WENDY ROGINA, 9210 ROCHESTER COURT, RANCHO CUCAMONGA, CA 91730
- Signed the 990
- WENDY ROGINA, PRESIDENT/CEO
- Phone
- (909) 483-5924
- Return prepared by
- EIDE BAILLY LLP
Mission
TO MAXIMIZE THE POTENTIAL OF INDIVIDUALS WITH DISABILITIES.
Program accomplishments
- TO MAXIMIZE THE POTENTIAL OF INDIVIDUALS WITH DISABILITIES, BY PROVIDING VOCATIONAL TRAINING AND COMMUNITY ENGAGEMENT. DURING THE YEAR, THE ORGANIZATION: A) PLACED 79 NEW CONSUMERS WITH DISABILITIES INTO COMMUNITY EMPLOYMENT AND PROVIDED ON THE JOB COACHING SUPPORT AND ON GOING FOLLOW UP B) MAINTAINED COMMUNITY EMPLOYMENT AND SUPPORT FOR A TOTAL OF 412 CONSUMERS WITH DEVELOPMENTAL DISABILITIES C) PROVIDED WORK SERVICES/TRAINING TO A TOTAL OF 37 CONSUMERS WITH DISABILITIES. PROVIDED INTEGRATED COMMUNITY ACCESS SUPPORTS TO 255 CONSUMERS WITH DEVELPMENTAL DISABILITIES. ENABLED CONSUMERS WITH DISABILITIES TO EARN WAGES TOTALING $8,899,078.Expenses $19,392,887 · revenue $22,635,163
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0194371
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J300)
- Assets (IRS master file)
- $23,282,423
- Income (IRS master file)
- $46,987,197
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $20,590,601 | $19,808,691 | $13,463,346 | IRS |
| 990 | December 2022 | $19,457,132 | $19,638,847 | $13,915,852 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about VOCATIONAL IMPROVEMENT PROGRAM INC
- What is the EIN of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The employer identification number (EIN) of VOCATIONAL IMPROVEMENT PROGRAM INC is 33-0194371.
- Is VOCATIONAL IMPROVEMENT PROGRAM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to VOCATIONAL IMPROVEMENT PROGRAM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VOCATIONAL IMPROVEMENT PROGRAM INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VOCATIONAL IMPROVEMENT PROGRAM INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VOCATIONAL IMPROVEMENT PROGRAM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The 990 for the year ended December 31, 2025 names WENDY ROGINA.
- Who are the officers and directors of VOCATIONAL IMPROVEMENT PROGRAM INC?
- The 990 for the year ended December 31, 2025 lists 18 people; 10 received compensation from the organization, the highest $355,170 (RICK ROGINA, VICE PRESIDENT/COO).
- How much revenue does VOCATIONAL IMPROVEMENT PROGRAM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $30,230,530, expenses of $22,668,794 and total assets of $23,282,423 at year end.
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