Vocational Development Foundation

Nonprofit profile at a glance

EIN
931300043
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Portland, OR, USA
Phone
5032386115
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$40,574,116
Expenses
$19,539,231
Assets
$381,064,859
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • MELINDA KACAL (TREAS/TT)
  • KARL KOCH (SEC/TT)
  • MICHAEL M MILLER (PRES/TT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support for vocational rehabilitation services.

What it reported doing in 2025

Supporting other organizations serving charitable purposes through the following activities (see schedule o): providing funding for vocational rehabilitation services, training, employment and opportunities for personal growth as an interim step in the vocational rehabilitation process for people with disabilities and the disadvantaged who cannot be readily absorbed in the competitive labor market or during such times as employment opportunities for them in the competitive labor market do not exist; and/or assisting people with disabilities and the disadvantaged to attain the fullest development of which they are capable through the skillful use of recognized techniques of vocational rehabilitation, social work, life guidance, evaluation, training, the inspiration of religion, and/or useful employment.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. No material rating questions were generated from the available inputs.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 93
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 51.8%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 19.5; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 14.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 93.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $18.3M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Highest-paid contractors: 2 contractors listed · $1M reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.