Vocational Improvement Program, Inc.
Legal name: Vocational Improvement Program Inc
Nonprofit profile at a glance
- EIN
- 330194371
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Rancho Cucamonga, CA, United States
- Phone
- Corporate: (909) 483-5924; (909) 483-5927. High Desert: (760) 948-1312; (760) 94
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Vocational Rehabilitation
Reported finances
- Revenue
- $30,230,530
- Expenses
- $22,668,794
- Assets
- $23,282,423
- Liabilities
- $4,458,602
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- PHIL ROBERTS (PRESIDENT)
- WENDY A ROGINA (PRESIDENT/CEO)
- RICK ROGINA (VICE PRESIDENT/COO)
- MATTHEW ROGINA (EXECUTIVE DIRECTOR)
Highest reported compensation
- RICK ROGINA (VICE PRESIDENT/COO): $372,522 total reported compensation
- MATTHEW ROGINA (EXECUTIVE DIRECTOR): $356,646 total reported compensation
- WENDY A ROGINA (PRESIDENT/CEO): $282,830 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide vocational training, employment options, and support services for persons with disabilities. • VIP has built a strong communications infrastructure with clearly defined roles supporting internal engagement, external outreach, and celebration of both staff and persons served. Efforts, such as the Giving Tree, creative social media storytelling, strategic use of flyers and vides, and legislative events like the 21st Assembly Breakfast, reflect a mature communications culture that aligns with and supports the organization’s mission. Notably, the focus on staff celebration and retention has helped reinforce a strong internal identity. • VIP benefits from a stable, experienced leadership team that demonstrates clear ownership of operational functions and alignment with the mission. Leade.
What it reported doing in 2025
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.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.2%; rating input score 63
- Program expense ratio: 85.5%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 25%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 1.03; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 9.8%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 8.6% per year; rating input score 100; 60th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 63.2% of revenue deployed · 85.5% of spending went to programs
- Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $19.4M in reported program spending
- Leadership: top reported pay $373K · 18 people listed · 3 of 6 pay-setting controls reported
- Consistency: 32 of 32 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Officer compensation ratio scored 26/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.