Better Vision for Children

Nonprofit profile at a glance

EIN
330737604
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Misison Viejo, CA, USA
Phone
8884454372
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Eye Diseases, Blindness & Vision Impairments Research

Reported finances

Revenue
$292,546
Expenses
$424,763
Assets
$1,193,149
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • JAMES ZULEY (PRESIDENT)

People named in this filing

  • JAMES ZULEY (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to create awareness and prevention of childhood eye disease, as well as help children reach their goals and dreams. We test children's eye vision and we provide mentoring, empowerment, and support for children of all ages.

What it reported doing in 2024

Distributing over 13,050 Christmas Toys to 7,817 children from economically disadvantaged families in Southern California; giving children joy and hope during the Christmas season. Toys were distributed during a two day toy drive and toy distribution event organized by Better Vision for Children with 18 volunteers and in collaboration with local foster care facilities.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 4
  • Transparency & Controls: 85
  • Accountability: 41
  • Sustainability: 40
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.5%; rating input score 5
  • Program expense ratio: 3.1%; rating input score 3
  • Fundraising efficiency: $0.71 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 15th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -45.2%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.81; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 4.5% of revenue deployed · 3.1% of spending went to programs
  • Governance: 2 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $65K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 39 of 41 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.