2026-03-02T15:54:39-06:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 420939347 VOCATIONAL DEVELOPMENT CENTER INC VOCA 7123282638 612 S MAIN ST COUNCIL BLUFFS IA 51503 STEVE HODAPP CEO 7123282638 2026-02-27 1 1 WENDY R COOLEY CPA P01523804 4023302660 2026-02-27 2024 2025-03-06 01:10:19Z VODEC STEVE HODAPP 612 S MAIN ST COUNCIL BLUFFS IA 51503 19826853 0 X WWW.VODEC.ORG X 1968 IA PROVIDE SERVICES TO PERSONS WITH DISABILITIES SO THEY CAN ACHIEVE THEIR FULL POTENTIAL. 12 12 439 12 0 0 239049 341983 18409477 19099962 371193 372721 293 7646 19020012 19822312 0 0 0 0 8781137 9018570 0 0 100000 9278271 10640150 18059408 19658720 960604 163592 15926662 16141910 1769847 1821504 14156815 14320406 X TO PROVIDE SERVICES TO PERSONS WITH DISABILITIES IN ORDER THAT THOSE PERSONS MAY LIVE, WORK, AND PARTICIPATE IN THE COMMUNITY IN THE LEAST RESTRICTIVE ENVIRONMENT TO ACHIEVE THEIR FULL POTENTIAL. 0 1 16240104 18577796 IOWA & NEBRASKA SERVICES: THE VOCATIONAL DEVELOPMENT CENTER, INC. PROVIDED SERVICES TO CLIENTS THAT INCLUDED: SHELTER WORK, SUPPORTED EMPLOYMENT, DAY HAB, PRE-VOCATIONAL, HABILITATION, AND OTHERS. 538664 480278 WORKSHOP SERVICES: THE VOCATIONAL DEVELOPMENT CENTER, INC. EMPLOYED PERSONS WITH DISABILITIES. 41888 OTHER MISCELLANEOUS PROGRAM REVENUE. 41888 16778768 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 104 0 1 439 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 X STEVE HODAPP 7123282638 612 S MAIN ST COUNCIL BLUFFS IA 51503 STEVE HODAPP CEO 40.00 X 261265 0 27915 AARON HOUSER CFO 40.00 X 128931 0 24417 DARYN RICHARDSON SERVICES DEVELOPMENT CENTER 40.00 X 114123 0 26283 DARON KRUSE CHAIRPERSON 1.00 X X 0 0 0 JIM BLIETZ VICE CHAIRPERSON 1.00 X X 0 0 0 LAURIE THIES SECRETARY 1.00 X X 0 0 0 PAUL LARKIN TREASURER 1.00 X X 0 0 0 DAVID POPPERT DIRECTOR 0.50 X 0 0 0 KARA RISO ANDERSON DIRECTOR 0.50 X 0 0 0 DRA HAMILTON DIRECTOR 0.50 X 0 0 0 MATT KOLEY DIRECTOR 0.50 X 0 0 0 ROBERT LIVINGSTON DIRECTOR 0.50 X 0 0 0 CHRISTIE SCOTT DIRECTOR 0.50 X 0 0 0 LESLIE SOUTHARD DIRECTOR 0.50 X 0 0 0 DAVID ZIMMERMAN DIRECTOR 0.50 X 0 0 0 504319 0 78615 3 0 1 0 JASON FOSTER 1615 AVE M COUNCIL BLUFFS IA 51501 HOST HOME PROVIDER 313641 AMOS ROP 825 NW SANDY HOLLOW CIR WAUKEE IA 50263 HOST HOME PROVIDER 191309 PHILIPPE COUILLEZ 629 1ST AVE E NEWTON IA 50208 HOST HOME PROVIDER 184488 BARBARA JEFFRIES 1615 15TH AVE COUNCIL BLUFFS IA 51501 HOST HOME PROVIDER 184015 DEBRA TALLMAN 2100 AVE A COUNCIL BLUFFS IA 51501 HOST HOME PROVIDER 182304 29 316019 25964 341983 RESIDENTIAL SERVICE REVENUE 624100 11603168 11603168 DAY HABITATION 624100 4146906 4146906 EMPLOYMENT SERVICES 624100 2827722 2827722 WORKSHOP REVENUE 624100 480278 480278 RENTAL INCOME 624100 41888 41888 19099962 376762 376762 500 4541 -4041 -4041 -4041 MISCELLANEOUS INCOME 624100 7646 7646 7646 19822312 19099962 0 380367 X 441292 441292 6858385 5514884 1243501 100000 159745 122325 37420 1016107 805591 210516 543041 465534 77507 8493789 8422446 71343 315166 242074 73092 283699 62147 221552 682101 657391 24710 209173 86061 123112 80283 44020 36263 201343 168255 33088 331806 151021 180785 OTHER EXPENSES 42790 37019 5771 19658720 16778768 2779952 100000 9821190 500 2108308 9523702 1559612 1468052 138469 680297 8148927 3689961 2209523 4458966 89560 10393 15926662 16141910 1769847 1816339 5165 1769847 1821504 X 14156815 14320406 14156815 14320406 15926662 16141910 163592 -1 0 X X 0 1 X 1 0 X 2205970 1860147 780408 239049 341983 5427557 2205970 1860147 780408 239049 341983 5427557 5427557 30271 21048 156836 371193 376762 956110 5995 17912 18615 293 7646 50461 6434128 83537725 0.84360 0.90110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1058047 1058047 5704656 2483516 3221140 126751 82614 44137 1259473 1123831 135642 4458966 X 19822312 0 19822312 0 19822312 19658720 0 19658720 0 19658720 PART X, LINE 2: VODEC ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING THE GUIDANCE INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. VODEC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2025, VODEC HAD NO UNCERTAIN TAX POSITIONS ACCRUED. X X 0 0 0 0 0 0 0 0 0 STEVE HODAPP CEO 214435 0 46830 0 0 0 10970 0 16945 0 289180 0 0 0 AARON HOUSER CFO 122559 0 6372 0 0 0 6707 0 17710 0 153348 0 0 0 FORM 990, PART III, LINE 3 DURING FISCAL YEAR 2025, WE CLOSED OUR VOCATIONAL REHABILITATION AND EMPLOYMENT SERVICES PROGRAMS IN IOWA. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE GOVERNING BODY IS EMAILED A COPY OF THE FORM 990 PRIOR TO FILING THE RETURN WITH THE IRS. EACH MEMBER IS ENCOURAGED TO ASK QUESTIONS ABOUT THE FORM 990 TO THE CEO OR CFO. FORM 990, PART VI, SECTION B, LINE 12C A NEW MEMBER OF THE GOVERNING BODY ATTENDS AN ORIENTATION WITH THE CEO PRIOR TO THE FIRST BOARD MEETING. THE BYLAWS ARE REVIEWED WITHIN THE ORIENTATION WITH NEW MEMBER. THE CONFLICT OF INTEREST POLICY IS THEN REVIEWED. DURING ANY BOARD MEETING, IF THERE IS ANY BOARD MEMBER WHO COULD BE PERCEIVED TO HAVE A CONFLICT OF INTEREST WITH ANY ACTION ITEM FOR THAT MEETING, HE OR SHE ABSTAINS FROM VOTING. THIS ACTION IS NOTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE CORPORATION'S HUMAN RESOURCES MANAGER CONDUCTS PERIODIC SALARY COMPARABILITY STUDIES AND USES DATA FROM THE US BUREAU OF LABOR STATISTICS FOR OUR AREA. CEO COMPENSATION IS ESTABLISHED ANNUALLY UPON RECOMMENDATION BY THE BOARD'S PERSONNEL AND FINANCE COMMITTEE AND THEN SUBSEQUENT APPROVAL OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AN INDIVIDUAL MAY REVIEW THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART IX, LINE 11G HOME HOST PROVIDERS: PROGRAM SERVICE EXPENSES 8,422,446. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,422,446. MARKETING AND CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 71,343. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,343. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OVERSEES ALL FINANCIAL ASPECTS OF THE ORGANIZATION.