VICTORY CENTER INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- VICTORY CENTER INC (EIN 65-0968171)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-10-23
- IRS object ID
- 201212979349300411
- Schema version
- 2011v1.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-23T09:57:31-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 651044887 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AIN & GRUDA ASSOCIATES PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20764 WEST DIXIE HIGHWAY | AddressLine1 |
| City | AVENTURA | City |
| State | FL | State |
| ZIP Code | 331801146 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650968171 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VICTORY CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VICT | NameControl |
| Phone | 3054661142 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25TH AVE | AddressLine1 |
| City | NORTH MIAMI BEACH | City |
| State | FL | State |
| ZIP Code | 331803207 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD SHAN | Name |
| Title | CHAIRMAN | Title |
| Phone | 9544546430 | Phone |
| Date Signed | 2012-10-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CLIFFORD B AIN CPA | Name |
| PTIN | P00095236 | PTIN |
| Phone | 3059319844 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RICHARD SHAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 224 SOUTH DIXIE HWY | AddressLine1 |
| City | HALLANDALE | City |
| State | FL | State |
| ZIP Code | 33009 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2721715 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.THEVICTORYSCHOOL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE CHILDREN WITH AUTISM COMPREHENSIVE INDIVIDUALIZED TREATMENT | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 41 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 1509 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 476685 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1862510 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 684986 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 677960 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3469 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1509 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 77525 | OtherRevenuePriorYear |
| Other Revenue Current Year | 69160 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1242665 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2611139 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1061621 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1158741 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 204204 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 231700 | OtherExpensePriorYear |
| Other Expenses Current Year | 412071 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1293321 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1570812 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -50656 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1040327 | RevenuesLessExpensesCY |
| Total Assets BOY | 621090 | TotalAssetsBOY |
| Total Assets EOY | 1619506 | TotalAssetsEOY |
| Total Liabilities BOY | 136387 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 94476 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 484703 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1525030 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1146859 | Expense |
| Revenue | 632268 | Revenue |
| Description | 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 8. THE INDIVIDUALIZED PROGRAMS AND INTENSIVE 1:1 SESSIONS ARE ALTERNATED 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 SERVES INDIVIDUALS WITH AUTISM AND CHALLENGING BEHAVIORS IN A SUPPORTIVE SETTING. THE STUDENT TO TEACHER RATIO IS 2:1 AND SERVES AGES 8-22. THE FOCUS OF THIS PROGRAM IS ON THE SUNSHINE STATE STANDARD CURRICULUM COMBINED WITH LIFE SKILLS. THE VICTORY CENTER VOCATIONAL PROGRAM SERVES CHILDREN AGES 14-22. 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 22961 | Expense |
| Grants | 50000 | Grants |
| Description | THE SPORTS THERAPY PROGRAM IS THE VICTORY CENTER'S PHYSICAL EDUCATION PROGRAM. THE PROGRAM BEGINS WITH AN OVERALL FITNESS EVALUATION TO HELP ASSESS EACH STUDENT'S NEEDS AND ABILITIES. EACH STUDENT HAS AN INDIVIDUALIZED CURRICULUM BASED ON HIS OR HER ABILITIES. STUDENTS ARE GROUPED BY AGE AND FUNCTION LEVEL AND THE INSTRUCTION IS PROVIDED IN A 2:1 STUDENT TO COACH RATIO. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 43625 | Expense |
| Grants | 49445 | Grants |
| Revenue | 3200 | Revenue |
| Description | THE MAKING FRIENDS SUMMER CAMP PROGRAM IS FOR CHILDREN WHO ARE UNABLE TO MEET THE DEMANDS OF A TYPICAL SUMMER CAMP AND PROVIDES AN EDUCATIONAL AND CREATIVE ENVIRONMENT FOR THE CHILD. THIS UNIQUE PROGRAM RUNS AT A 2:1 STUDENT TO TEACHER RATIO. THERE WILL BE A SMALL NUMBER OF TYPICALLY DEVELOPING CHILDREN ENROLLED IN THIS PROGRAM. WITH THE ADDITION OF TYPICAL CHILDREN, THIS PROGRAM BECOMES INCLUSIONARY. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 64693 | Expense |
| Revenue | 42492 | Revenue |
| Description | THE MAKING FRIENDS AFTERSCHOOL PROGRAM PROVIDES A 2:1 STUDENT TO TEACHER RATIO, WITH TEACHERS TRAINED IN THE METHODOLOGIES AND BEST PRACTICES OF APPLIED BEHAVIORAL ANALYSIS. THE PROGRAM RUNS EACH SCHOOL YEAR AND IS AVAILABLE MONDAY THROUGH FRIDAY FROM 2:30 PM TO 5:30 PM.THE LAUGH 'N LEARN SATURDAY PROGRAM PROVIDES A FULL DAY OF RESPITE SERVICES TO FAMILIES IN THE COMMUNITY ON ALTERNATING SATURDAYS THROUGHOUT THE SCHOOL YEAR. THIS PROGRAM ACCEPTS CHILDREN WITH AUTISM AND OTHER RELATED DISABILITIES AS WELL AS THEIR TYPICAL SIBLINGS. THE PROGRAM RUNS AT A 2:1 STUDENT TO TEACHER RATIO AND IS FILLED WITH FUN MORNING FOLLOWED BY DAY LONG COMMUNITY OUTINGS AND ACTIVITIES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 64693 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 42492 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1278138 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 41 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFFORD B AIN TREASURER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3059319844 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25TH AVE | AddressLine1 |
| City | NORTH MIAMI BEACH | City |
| State | FL | State |
| ZIP Code | 33180 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BARRY A NELSON | ||||||
| CO-FOUNDER, DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JUDITH S NELSON | ||||||
| CO-FOUNDER | 2.00 | X | 0 | 0 | 0 | |
| CLIFFORD B AIN | ||||||
| TREASURER | 2.00 | X | 0 | 0 | 0 | X |
| CAROL BERMAN | ||||||
| DIRECTOR | 0.20 | X | 0 | 0 | 0 | |
| ROBERT WERNER | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| KENNETH YOUNG | ||||||
| ASSISTANT TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| MIRLENE E DUBREUZE | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| LOUISE DANIELS | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| RICHARD SHAN | ||||||
| CHAIRMAN | 6.00 | X | 0 | 0 | 0 | X |
| MICHAEL YAVNER | ||||||
| VICE CHAIRMAN | 1.00 | X | 0 | 0 | 0 | X |
| WALLY BERMAN | ||||||
| DIRECTOR | 0.20 | X | 0 | 0 | 0 | |
| DAVID BARNETT | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| HEATH ESKALYO | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| DANIEL VALK | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 37780 | FundraisingEvents |
| Government Grants | 49445 | GovernmentGrants |
| All Other Contributions | 1775285 | AllOtherContributions |
| Total Contributions | 1862510 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| STUDENT TUITION/PROGRA | 611600 | 675060 | 675060 |
| CLOTHING & MISC INCOME | 611600 | 2900 | 2900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 677960 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1509 | TotalRevenueColumn |
| Unrelated Business Revenue | 1509 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 179736 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 37780 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 110576 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 69160 | TotalRevenueColumn |
| Exclusion | $69,160 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2611139 | TotalRevenueColumn |
| Related Or Exempt Function Income | 677960 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1509 | UnrelatedBusinessRevenue |
| Exclusion | $69,160 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8223 | Total |
| Program Services | 4223 | ProgramServices |
| Management And General | 4000 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 955472 | Total |
| Program Services | 888569 | ProgramServices |
| Management And General | 44370 | ManagementAndGeneral |
| Fundraising | 22533 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107436 | Total |
| Program Services | 100765 | ProgramServices |
| Management And General | 2946 | ManagementAndGeneral |
| Fundraising | 3725 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87610 | Total |
| Program Services | 81557 | ProgramServices |
| Management And General | 4070 | ManagementAndGeneral |
| Fundraising | 1983 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174529 | Total |
| Program Services | 9529 | ProgramServices |
| Fundraising | 165000 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23462 | Total |
| Program Services | 20596 | ProgramServices |
| Management And General | 2866 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8960 | Total |
| Program Services | 8960 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1394 | Total |
| Program Services | 150 | ProgramServices |
| Fundraising | 1244 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14290 | Total |
| Program Services | 9565 | ProgramServices |
| Management And General | 4034 | ManagementAndGeneral |
| Fundraising | 691 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7389 | Total |
| Program Services | 3701 | ProgramServices |
| Management And General | 1234 | ManagementAndGeneral |
| Fundraising | 2454 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70302 | Total |
| Program Services | 52996 | ProgramServices |
| Management And General | 17306 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 609 | Total |
| Program Services | 563 | ProgramServices |
| Management And General | 16 | ManagementAndGeneral |
| Fundraising | 30 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12345 | Total |
| Program Services | 11948 | ProgramServices |
| Management And General | 397 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8801 | Total |
| Program Services | 6867 | ProgramServices |
| Management And General | 1934 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24927 | Total |
| Program Services | 19524 | ProgramServices |
| Management And General | 5297 | ManagementAndGeneral |
| Fundraising | 106 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| OTHER PROGRAM EXPENSES | 33084 | 33084 | |
| STUDENT TRIPS & SPECIAL | 15913 | 15913 | |
| CREDIT CARD FEES | 6438 | 6438 | |
| OTHER CHILDRENS TRUST P | 5872 | 5872 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3756 | Total |
| Program Services | 3756 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1570812 | Total |
| Program Services | 1278138 | ProgramServices |
| Management And General | 88470 | ManagementAndGeneral |
| Fundraising | 204204 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 511809 | BOY |
| EOY | 1555567 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49445 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4083 | BOY |
| EOY | 5100 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19160 | BOY |
| EOY | 19390 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 159363 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 119914 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36593 | BOY |
| EOY | 39449 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 621090 | BOY |
| EOY | 1619506 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12662 | BOY |
| EOY | 14566 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123725 | BOY |
| EOY | 79910 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 136387 | BOY |
| EOY | 94476 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 244097 | BOY |
| EOY | 1330346 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240606 | BOY |
| EOY | 194684 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 484703 | BOY |
| EOY | 1525030 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 621090 | BOY |
| EOY | 1619506 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1040327 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 37717 | OtherCostOrOtherBasis |
| Depreciation | 12932 | Depreciation |
| Book Value | 24785 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 60447 | OtherCostOrOtherBasis |
| Depreciation | 47398 | Depreciation |
| Book Value | 13049 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 61199 | OtherCostOrOtherBasis |
| Depreciation | 59584 | Depreciation |
| Book Value | 1615 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 39449 | TotalOfBookValueLandBuildings |
| Total Revenue | 2611139 | TotalRevenue |
| Total Expenses | 1570812 | TotalExpenses |
| Excess Or Deficit For Year | 1040327 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 1040327 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2611139 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2611139 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2611139 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1570812 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1570812 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1570812 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 0 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | OUR STATIONARY, BROCHURE, WEBSITE AND ALL PROMOTIONAL ITEMS REFLECT OUR NONDISCRIMINATORY POLICY. |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | ORGANIZATION KEEPS COPIES OF ALL RELATED MATERIAL AS IT PERTAINS TO STUDENT PROGRAMS, ADMISSIONS, SOLICITATIONS |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE CENTER RECEIVED A GRANT FROM THE CHILDREN'S TRUST, THE EDUCATIONAL ARM FOR MIAMI-DADE COUNTY, FLORIDA. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ANNUAL FUNDRAISER | NameOfEvent1 |
| Gross Receipts Event1 | 212416 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 37780 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 174636 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 46476 | NonCashPrizesEvent1 |
| Food And Beverage Event1 | 38977 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 24266 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 212416 | GrossReceiptsTotal |
| Charitable Contributions Total | 37780 | CharitableContributionsTotal |
| Gross Revenue Total Events | 174636 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 46476 | NonCashPrizesTotalEvents |
| Food And Beverage Total Events | 38977 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 24266 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 109719 | DirectExpenseSummaryEvents |
| Net Income Summary | 64917 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| CLIFFORD B AIN | |||
| TREASURER | 4000 | ACCOUNTING SERVICES INCLUDING INCOME TAX PREPARATION WHICH WAS BILLED TO THE CENTER BY HIS ACCOUNTING FIRM, OF WHICH HE IS A 50% OWNER. | 0 |
| JUDITH NELSON | |||
| EXECUTIVE DIRECTOR | 4223 | SERVICES INCLUDE CONSULTING SERVICES WHICH WAS BILLED TO THE CENTER BY HER CONSULTING FIRM, OF WHICH SHE IS A 50% OWNER, ON A HOURLY BASIS. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BARRY NELSON AND JUDITH NELSON ARE HUSBAND AND WIFE. WALLY BERMAN AND CAROL BERMAN ARE HUSBAND AND WIFE. MIRLENE DEBREUZE IS AN EMPLOYEE OF BARRY AND JUDITH NELSON'S LAW OFFICE. |
| FORM 990, PART VI, SECTION B, LINE 11 | EACH DIRECTOR IS SENT A COPY OF THE DRAFT OF THE FORM 990 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. |
| 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 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. |
| THE ORGANIZATION HAS AN AUDIT COMITTEE 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
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TVC ACADEMY LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18900 NE 25 AVE | AddressLine1 |
| City | NORTH MIAMI BEACH | City |
| State | FL | State |
| ZIP Code | 33180 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452428118 | EIN |
| Primary Activities | SCHOOL ACADEMY FOR AUSTISM BEHAVORIAL CHALLENGES | PrimaryActivities |
| Legal Domicile State | FL | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE VICTORY CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL-ANN RUSSELL JEWISH COMMUNITY CENTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | J | TransactionType |
| Amount Involved | 54000 | AmountInvolved |