Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 48,622 | 47,404 | 49,039 | 49,674 | 242,790 | 437,529 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 48,622 | 47,404 | 49,039 | 49,674 | 242,790 | 437,529 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 141,249 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 296,280 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 48,622 | 47,404 | 49,039 | 49,674 | 242,790 | 437,529 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 0 | 41 | 41 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 437,570 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 15 | This is the organization's first filing of Form 990. In prior fiscal years, the organization filed Form 990-N and did not complete Schedule A. Therefore, no prior-year public support percentage is available. A percentage of 0.00% has been entered for Line 15 to reflect the absence of a prior-year calculation. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1 | This is the organization's first filing of Form 990. In prior fiscal years, the organization's gross receipts did not exceed $50,000, and the organization filed Form 990-N. During the fiscal year October 1, 2024, through September 30, 2025, the organization was awarded significant grant funding, including a restricted grant from the Cigna Foundation and reimbursement grants from the New York State and New York City Divisions of Veterans Services, which increased gross receipts to approximately $242,830. This increase reflects organizational growth and expanded program capacity, not a change in accounting method or organizational structure. |
| Form 990, Part I, Line 8 | This is the organization's first Form 990 filing. There is no prior year data to report; the Prior Year column has been left blank in accordance with IRS instructions for initial returns. |
| Form 990, Part III, Line 2 | This is the organization's first filing of Form 990. In prior fiscal years, the organization filed Form 990-N and did not report program service descriptions. All program services described in Part III represent the organization's ongoing activities, which expanded significantly during fiscal year October 1, 2024 - September 30, 2025, due to increased grant funding from the Cigna Foundation and the New York State Division of Veterans' Services. Program services include veteran suicide prevention and reintegration services encompassing peer mentorship, direct financial assistance, and homelessness prevention; health and wellness programming including creative arts therapy, trauma-informed yoga therapy, and outdoor recreational therapy; veteran benefits counseling and community referral navigation; employment assistance and vocational skills training including ARC and AHA Basic Life Support certification; and veteran-driven community service projects and humanitarian missions. |
| Form 990, Part III, Line 4b | The Rebuilding Connections Program is funded by a $20,000 grant from the NYC Department of Veterans Services. The program scope extends from June 1, 2025 through December 31, 2025. The organization reports revenue and expenses on the cash basis of accounting. The full grant amount of $20,000 was received during fiscal year October 1, 2024 through September 30, 2025. Program activities extending beyond September 30, 2025 will be reflected in the subsequent fiscal year return. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 was prepared by the Director of Programs and reviewed by the Finance Committee prior to filing. A complete copy of the Form 990 was provided to all members of the Board of Directors via email prior to submission. Board members were given the opportunity to review and raise questions before the return was filed. |
| Form 990, Part VI, Section B, Line 12c | The organization monitors compliance with its Conflict of Interest Policy by requiring all board members, officers, and key employees to complete and sign an annual Conflict of Interest Disclosure Form. Disclosures are reviewed by the Board Chair. Any disclosed conflicts are documented in board minutes, and the affected individual recuses themselves from related discussions and votes. |
| Form 990, Part VI, Section B, Line 15 | The Executive Director holds two roles at VRL: a volunteer Executive Director role covering organizational leadership, and a paid Program Manager role overseeing Project 360. All Executive Director functions are performed on a volunteer basis without compensation. Program Manager compensation is reviewed and approved annually by the independent board members, with the Executive Director recused from that vote. The board reviews compensation data from comparable nonprofit organizations serving veterans in the New York area and sets pay at or below market rate given the organization's budget. Compensation decisions are recorded in board meeting minutes. This review was last completed during fiscal year October 1, 2024 through September 30, 2025. |
| Form 990, Part VI, Section C, Line 19 | Veterans Rebuilding Life makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Requests may be submitted by contacting the organization via email or by mail at 3801 23rd Ave, Suite 414, Astoria, NY 11105. The organization's Form 990 is available for public inspection on the organization's website at www.vrlnyc.org and through the GuideStar or Candid nonprofit database. Financial statements are available upon request. As this is the organization's first filing of Form 990, prior-year returns filed as Form 990-N are available through the IRS Tax Exempt Organization Search at apps.irs.gov. |
| Form 990, Part VIII, Line 1e | Government grants include reimbursements received under two NYS Division of Veterans Services grant periods: September 1, 2023 through August 31, 2024 and September 1, 2024 through August 31, 2025. All reimbursements totaling $53,510.02 were received during the fiscal year October 1, 2024 through September 30, 2025 and are recorded as revenue on the cash basis of accounting. Program expenses incurred under the grant period September 1, 2024 through August 31, 2025 are reflected in the organization's expenditures for the current fiscal year and are expected to be reimbursed under the subsequent grant period. Government grants also include a $20,000 grant from the NYC Department of Veterans Services supporting the Rebuilding Connections Program, providing group creative arts therapy to veteran clients. |
| Form 990, Part VIII, Line 1f | The Cigna Foundation grant of $150,000 covers the period January 1, 2025 through December 31, 2025. The full grant amount was received during the fiscal year October 1, 2024 through September 30, 2025 and is recorded as revenue on the cash basis of accounting. Program activities funded by this grant extending beyond September 30, 2025 will continue through December 31, 2025 and will be reflected in the subsequent fiscal year return. Grant funds support the Program Manager salary for Project 360 veteran reintegration services and financial stability stipends for low-income veterans. |
| Form 990, Part IX, Line 25 | All paid staff compensation is allocated 100% to program services, as paid employees work exclusively on program activities. The Executive Director serves in a volunteer capacity for all organizational leadership and administrative functions, with compensation paid solely for the Program Manager role delivering direct veteran services through Project 360. All remaining management, general, and administrative functions are performed by volunteers whose time is not reflected in compensation expense. Expenses classified as management and general include insurance, office expenses, contract and professional fees, repairs and maintenance, supplies, vehicle expenses, and payroll processing fees. PayPal transaction fees are classified as fundraising expenses. Occupancy expenses, including rent and utilities, are allocated 100% to program services as the organization's office space is used exclusively for direct veteran service delivery. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |