Vrg Learning Institute Incorporated

Nonprofit profile at a glance

EIN
934166895
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2025
Location
Ruskin, FL, USA
Phone
9548953533
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$389,282
Expenses
$383,074
Assets
$71,379
Liabilities
$44,710

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Larry Tartaglino (President)
  • Anthony Denham (Vice President)

Highest reported compensation

  • Larry Tartaglino (President): $134,678 total reported compensation
  • Samuel Fratto (Director): $39,542 total reported compensation
  • Anthony Denham (Vice President): $31,072 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

VRG Learning Institute, Inc. provides immersive virtual reality and AI-based workforce development training, preparing youth and adults including individuals with disabilities for careers in the skilled trades.

What it reported doing in 2025

During 2025, VRG Learning Institute, Inc. continued operating its DIVE-VRT program, a vocational training initiative funded through a U.S. Department of Education Disability Innovation Fund grant (H421F240044, 20242029), delivered as a subrecipient in partnership with the University of South Florida (Principal Investigator: Dr. Tammy Jorgensen Smith). The program provided VR-based training in HVAC, electrical, and plumbing trades, with its first cohort in active instruction throughout the year.VRGLI also advanced its K-12 program, VRG Academy, conducting a pilot in partnership with Boys & Girls Clubs of Greater Tampa Bay.The organization presented its program model and outcomes at three national/state professional conferences during 2025: the FL APSE Summit (February), the FCIC Employment Virtual Conference (May), and the IARP Fall Forum. VRGLI also published its first peer-reviewed paper in the WORK journal (Vol. 39, No. 3, 2025).

Operating model

Revenue model
Earned-program. 100% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 23
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.6%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 53.6%; rating input score 3; 3rd percentile among comparable filings

Growth

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

Details

  • Where the money goes: 98.4% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $135K · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.