VICTORY CENTER INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- VICTORY CENTER INC (EIN 65-0968171)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2021-11-04
- IRS object ID
- 202113089349300046
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-04T10:07:01-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472427769 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | H&Co LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20764 West Dixie Highway | AddressLine1Txt |
| City | Aventura | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33180 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650968171 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VICTORY CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VICT | BusinessNameControlTxt |
| Phone | 3054661142 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25TH AVE | AddressLine1Txt |
| City | NORTH MIAMI BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 331803207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOWARD LUCAS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3059689456 | PhoneNum |
| Signature | 2021-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HOWARD | PersonFirstNm |
| Person Last | LUCAS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Clifford B Ain CPA | PreparerPersonNm |
| PTIN | P00095236 | PTIN |
| Phone | 3054448800 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOWARD LUCAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 SW 84 TERR | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,487,936 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THEVICTORYSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE CHILDREN WITH AUTISM COMPREHENSIVE INDIVIDUALIZED TREATMENT | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 37 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $233 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $566,639 | PYContributionsGrantsAmt |
| CY Contributions Grants | $744,651 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,001,642 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $743,052 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,223 | PYInvestmentIncomeAmt |
| CY Investment Income | $233 | CYInvestmentIncomeAmt |
| PY Other Revenue | $20,083 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,589,587 | PYTotalRevenueAmt |
| CY Total Revenue | $1,487,936 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,330,735 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $803,103 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $35,600 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $9,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $21,623 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $367,725 | PYOtherExpensesAmt |
| CY Other Expenses | $410,635 | CYOtherExpensesAmt |
| PY Total Expenses | $1,734,060 | PYTotalExpensesAmt |
| CY Total Expenses | $1,222,738 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$144,473 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $265,198 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,670,950 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,938,466 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $399,857 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $402,175 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,271,093 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,536,291 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE OUTSTANDING EVIDENCED BASED EDUCATIONAL SERVICES TO INDIVIDUALS WITH AUTISM AND RELATED DISABILITIES IN A CARING AND NURTURING ENVIRONMENT TO HELP THEM ACHIEVE THEIR FULLEST POTENTIAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,042,242 | ExpenseAmt |
| Revenue | $680,677 | RevenueAmt |
| Desc | The Victory Center offers individualized pre-academic, academic and vocational programs for children ages 3-22. The Victory Center Primary Program offers individualized Pre-Academic and Academic Programs for children ages 3 to 12. The individualized pre-academic and academic programs and intensive 1:1 and 2:1 sessions alternate with small group activities to help emphasize language development, motor skills and understanding. Children are provided with activities that promote relationships with classmates and are exposed to diverse social situations to encourage sociability. The Victory Center Secondary Program consists of the Academy Program and the Vocational Program. The Victory Academy Program serves individuals with autism and related disabilities in a supportive setting ages 13-17 with a 3-5:1 ratio. The focus is on Sunshine State Standard curriculum combined with life skills. The Victory Center Vocational Program serves children ages 14-22 with a 3:1 ratio. It is geared toward students unable to obtain a high school specialty degree and focuses on vocational training and life skills. This work is underscored by four primary principles: functional academics, domestic living, vocational training, and community skills. All students learn self-care skills, health and hygiene, appropriate behavior in social situations, navigating public transportation, scheduling and attending doctor and dentist appointments, merchandising, office skills and planning and participating in recreational activities. The Primary and Secondary Programs are held during normal school days, Monday through Friday, from 8:00 am until 3:00 pm. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $64,841 | ExpenseAmt |
| Revenue | $62,375 | RevenueAmt |
| Desc | The Victory Center Adult Program offers individualized programs for adults ages 23 and older. Ratios include 1:1 and 2/3:1 for The Adult Program. These programs include increasing independence, teaching life skills, reducing maladaptive behaviors, recreation matching the student's abilities and interests, communication training, employment training, peer interactions, and predictable routine and behavior management to remove behavioral barriers impeding community inclusion. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,107,083 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 37 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NINA GONZALEZ CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3054661142 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25TH AVE | AddressLine1Txt |
| City | NORTH MIAMI BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33180 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BARRY A NELSON | ||||||
| CO-FOUNDER, C0-CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDITH S NELSON | ||||||
| CO-FOUNDER, DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT WERNER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CARYN CANNER SCHWARTZ | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOWARD LUCAS | ||||||
| TREASURER | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAYRA MORALES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD SHAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MIRLENE E DUBREUZE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARTIN DVORKIN | ||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |
| MARTA GOLDBERG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL COSTA | ||||||
| C0-CHAIR | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MOSHE R BANIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL ALESSANDRI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $239,100 | GovernmentGrantsAmt |
| All Other Contributions | $505,551 | AllOtherContributionsAmt |
| Total Contributions | $744,651 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION/PROGRA | 611600 | $720,718 | $720,718 |
| MISC INCOME | 611600 | $21,618 | $21,618 |
| UNIFORMS | 611600 | $716 | $716 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $743,052 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $233 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $233 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,487,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $743,052 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $233 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $698,290 | TotalAmt |
| Program Services | $647,245 | ProgramServicesAmt |
| Management And General | $51,045 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,772 | TotalAmt |
| Program Services | $40,048 | ProgramServicesAmt |
| Management And General | $3,724 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,041 | TotalAmt |
| Program Services | $56,767 | ProgramServicesAmt |
| Management And General | $4,274 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510 | TotalAmt |
| Program Services | $433 | ProgramServicesAmt |
| Management And General | $77 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,809 | TotalAmt |
| Program Services | $23,638 | ProgramServicesAmt |
| Management And General | $4,171 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,000 | TotalAmt |
| Fundraising | $9,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,500 | TotalAmt |
| Program Services | $70,500 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459 | TotalAmt |
| Fundraising | $459 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,980 | TotalAmt |
| Program Services | $4,232 | ProgramServicesAmt |
| Management And General | $747 | ManagementAndGeneralAmt |
| Fundraising | $1 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,061 | TotalAmt |
| Program Services | $10,792 | ProgramServicesAmt |
| Management And General | $833 | ManagementAndGeneralAmt |
| Fundraising | $4,436 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,360 | TotalAmt |
| Program Services | $104,006 | ProgramServicesAmt |
| Management And General | $18,354 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57 | TotalAmt |
| Program Services | $37 | ProgramServicesAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,855 | TotalAmt |
| Program Services | $3,780 | ProgramServicesAmt |
| Management And General | $75 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,702 | TotalAmt |
| Program Services | $87,697 | ProgramServicesAmt |
| Management And General | $7,005 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,950 | TotalAmt |
| Program Services | $24,485 | ProgramServicesAmt |
| Management And General | $3,465 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| CREDIT CARD FEES | $37,409 | $29,682 | $7,727 | |
| FINGERPRINTING & DRUG T | $1,885 | $1,885 | ||
| EMPLOYMENT ADS | $1,615 | $1,373 | $242 | |
| UNIFORMS | $483 | $483 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,738 | TotalAmt |
| Program Services | $1,107,083 | ProgramServicesAmt |
| Management And General | $94,032 | ManagementAndGeneralAmt |
| Fundraising | $21,623 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250 | BOYAmt |
| EOY | $250 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,276 | BOYAmt |
| EOY | $826,233 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,923 | BOYAmt |
| EOY | $5,756 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,458 | BOYAmt |
| EOY | $25,984 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,339,514 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $259,271 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,172,043 | BOYAmt |
| EOY | $3,080,243 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,670,950 | BOYAmt |
| EOY | $3,938,466 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,439 | BOYAmt |
| EOY | $21,283 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,318 | BOYAmt |
| EOY | $139,117 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,100 | BOYAmt |
| EOY | $241,775 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,857 | BOYAmt |
| EOY | $402,175 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,102,225 | BOYAmt |
| EOY | $3,346,082 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,868 | BOYAmt |
| EOY | $190,209 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,271,093 | BOYAmt |
| EOY | $3,536,291 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,670,950 | BOYAmt |
| EOY | $3,938,466 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $265,198 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,000,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $85,859 | DepreciationAmt |
| Book Value | $2,914,141 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $288,490 | OtherCostOrOtherBasisAmt |
| Depreciation | $144,701 | DepreciationAmt |
| Book Value | $143,789 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $51,024 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,711 | DepreciationAmt |
| Book Value | $22,313 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,080,243 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL PROTECTION PROGRAM FUNDING | Desc |
| Amt | $241,775 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $241,775 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,487,936 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,487,936 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,487,936 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,222,738 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,222,738 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,222,738 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | OUR WEBSITE, STUDENT APPLICATION FORMS AND EMPLOYMENT ADS REFLECT OUR NONDISCRIMINATORY POLICY. |
| Schedule E, Part I, Line 4 | ORGANIZATION KEEPS COPIES OF ALL RELATED MATERIAL AS IT PERTAINS TO STUDENT PROGRAMS, ADMISSIONS, SOLICITATIONS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | THE TREASURER AND CO-CHAIR MEET AND ESTABLISHES THE ANNUAL COMPENSATION OF THE EXECUTIVE DIRECTOR AND EDUCATIONAL DIRECTOR ON AN ANNUAL BASIS, AS WELL AS ALL OTHER EMPLOYEES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | BARRY NELSON AND JUDITH NELSON ARE HUSBAND AND WIFE. MIRLENE DEBREUZE IS AN EMPLOYEE OF BARRY AND JUDITH NELSON'S LAW OFFICE. |
| Form 990, Part VI, Section A, line 8b | EACH COMMITTEE DOES NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD WITHOUT THE CONSENT OF THE BOARD. |
| Form 990, Part VI, Section B, line 11b | EACH DIRECTOR IS SENT A COPY OF THE DRAFT OF THE FORM 990 AS WELL AS THE AUDIT REPORT AND IS REQUIRED TO LET US KNOW IF THERE ARE ANY CHANGES THAT ARE NEEDED TO BE MADE PRIOR TO THE FILING OF THE RETURN WITH THE IRS. THIS IS DISCUSSED VIA EMAIL, PHONE CALL, AND/OR AT THE BOARD MEETING WHERE WE APPROVE TO FILE THE RETURN. |
| Form 990, Part VI, Section B, line 12c | ORGANIZATION REQUIRES BOARD OF DIRECTORS AND KEY EMPLOYEES TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY STATEMENT. |
| Form 990, Part VI, Section B, line 15 | THE CHAIR AND TREASURER REVIEW AND APPROVE THE COMPENSATION WHICH INCLUDES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION |
| Form 990, Part VI, Section C, line 18 | THERE IS A REQUEST SECTION ON OUR WEBSITE WHEREBY SOMEONE CAN REQUEST THAT OUR FORM 990 TAX RETURN AND FORM 1023 ARE AVAILABLE TO THE PUBLIC. WE WILL THEN EITHER EMAIL, FAX OR MAIL THEM A COPY. |
| Form 990, Part VI, Section C, line 19 | THERE IS A REQUEST SECTION ON OUR WEBSITE WHEREBY SOMEONE CAN REQUEST THAT OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. WE WILL THEN EITHER EMAIL, FAX OR MAIL THEM A COPY. |
| PART X11, LINE 2C EXPLANATION | THE ORGANIZATION HAS AN FINANCE COMMITTEE AND TREASURER THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THEY MAKE A RECOMMENDATION OF THE SELECTION OF THE INDEPENDENT AUDITOR TO THE BOARD, WHICH APPROVES THE SELECTION. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TVC ACADEMY LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25 AVE | AddressLine1Txt |
| City | NORTH MIAMI BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33180 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452428118 | EIN |
| Primary Activities | SCHOOL ACADEMY FOR AUSTISM AND RELATED DISABLILITES | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VICTORY CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL-ANN RUSSELL JEWISH COMMUNITY CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | A | TransactionTypeTxt |
| Involved | $84,672 | InvolvedAmt |
| Method Of Amount Determination | AMOUNT PAID | MethodOfAmountDeterminationTxt |