﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-21T14:05:48-06:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>AIN &amp; GRUDA ASSOCIATES PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>20764 WEST DIXIE HIGHWAY</AddressLine1>
        <City>AVENTURA</City>
        <State>FL</State>
        <ZIPCode>331801146</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>650968171</EIN>
      <Name>
        <BusinessNameLine1>THE VICTORY CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>VICT</NameControl>
      <Phone>3054661142</Phone>
      <USAddress>
        <AddressLine1>18900 NE 25TH AVE</AddressLine1>
        <City>NORTH MIAMI BEACH</City>
        <State>FL</State>
        <ZIPCode>331803207</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RICHARD SHAN</Name>
      <Title>CHAIRMAN</Title>
      <Phone>9544546430</Phone>
      <DateSigned>2011-11-21</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>CLIFFORD B AIN CPA</Name>
      <Phone>3059319844</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="10">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>RICHARD SHAN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>224 SOUTH DIXIE HWY</AddressLine1>
        <City>HALLANDALE</City>
        <State>FL</State>
        <ZIPCode>33009</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>1310312</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.THEVICTORYSCHOOL.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1999</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDE CHILDREN WITH AUTISM COMPREHENSIVE INDIVIDUALIZED TREATMENT</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>11</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>11</NbrIndependentVotingMembers>
      <TotalNbrEmployees>42</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>3469</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>505302</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>476685</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>591353</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>684986</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>494</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>3469</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>98368</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>77525</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>1195517</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>1242665</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>807842</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1061621</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>19541</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>41335</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>368804</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>231700</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>1196187</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>1293321</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-670</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-50656</RevenuesLessExpensesCY>
      <TotalAssetsBOY>684011</TotalAssetsBOY>
      <TotalAssetsEOY>621090</TotalAssetsEOY>
      <TotalLiabilitiesBOY>148652</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>136387</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>535359</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>484703</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO PROVIDE EDUCATION AND SERVICES TO INDIVIDUALS AND FAMILIES WITH AUTISM AND SIMILAR DISORDERS IN A SECURE AND STIMULATING LEARNING ENVIRONMENT THAT IS NOT OTHERWISE AVAILABLE IN SOUTHEAST FLORIDA. COMPREHENSIVE INDIVIDUALIZED AND SCIENCE-BASED TREATMENT IS PROVIDED SO THAT EVERY INDIVIDUAL CAN DEVELOP TO HIS/HER FULLEST POTENTIAL ACADEMICALLY, SOCIALLY, AND EMOTIONALLY THROUGH ACADEMIC, AND TRANSITIONAL PROGRAMS, AS WELL AS COMMUNITY OUTREACH SERVICES.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>880719</Expense>
      <Revenue>640022</Revenue>
      <Description>THE VICTORY PRIMARY SCHOOL OFFERS INDIVIDUALIZED ONE TO ONE PRE-ACADEMIC PROGRAMS TO CHILDREN AGES 3 TO 9. THE VICTORY SECONDARY SCHOOL SERVES INDIVIDUALS WITH AUTISM AND CHALLENGING BEHAVIORS IN A SUPPORTIVE SETTING WHERE THEY ARE ABLE TO WORK IN A 2:1 STUDENT TO TEACHER RATIO FROM AGES 9 TO 22. THE PRIMARY AND SECONDARY SCHOOLS MEET DURING NORMAL SCHOOL DAYS, MONDAY TO FRIDAY, RANGING FROM 8:00 AM TO 3:00 PM. THE OVERALL PROGRAM IS DIVIDED INTO TWO MAIN LEARNING TRACKS. THE FIRST TRACK FOCUSES ON SUNSHINE STATE STANDARD CURRICULUM, THE SECOND TRACK IS GEARED TOWARD STUDENTS UNABLE TO OBTAIN A HIGH SCHOOL SPECIALTY DEGREE AND FOCUSES MORE ON VOCATIONAL TRAINING AND SKILLS.</Description>
      <Activity2>
        <Expense>31534</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, AND TO INFORM IN THE PREPARATION OF INDIVIDUALIZED CURRICULA. STUDENTS ARE FORMED IN GROUPS OF FOUR TO EIGHT BY AGE AND FUNCTION LEVEL, AND INSTRUCTION IS PROVIDED IN A 2:1 STUDENT TO COACH RATIO,</Description>
      </Activity2>
      <Activity3>
        <Expense>108104</Expense>
        <Grants>104312</Grants>
        <Revenue>22650</Revenue>
        <Description>THE MAKING FRIENDS AFTERSCHOOL PROGRAM PROVIDES A 2:1 STUDENT TO TEACHER RATIO, WITH TEACHERS TRAINED IN THE METHODOLGIES AND BEST PRACTICES ON APPLIED BEHAVIOR ANALYSIS. THE PROGRAMS RUNS EACH SCHOOL YEAR AND IS AVAILABLE MONDAY THROUGH THURSDAY FROM 2:30 PM TO 6:00 PM, AND ON FRIDAY FROM 2:30 PM TO 5:30 PM. WITH OUR GRANT, WE ARE ABLE TO OFFER THIS PROGRAM FOR ONLY $150 PER MONTH TO MIAMI-DADE RESIDENTS AND TO OTHER RESIDENTS AT $30 PER DAY.THE MAKING FRIENDS SUMMER CAMP PROGRAM IS FOR CHILDREN WHO ARE NOT ABLE TO MEET THE DEMANDS OF TYPICAL SUMMER CAMPS AND PROVIDES AN EDUCATIONAL AND CREATIVE ENVIRONMENT FOR CHILDREN WITH SPECIAL NEEDS. 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 NOT ONLY AN EDUCATIONAL AND RECREATIONAL PROGRAM, BUT A SOCIAL SKILLS PROGRAM AS WELL. WITH OUR GRANT, WE ARE ABLE TO OFFER THIS PROGRAM FOR ONLY $75 PER WEEK TO MIAMI-DADE RESIDENTS ONLY.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>25661</Expense>
        <Revenue>22314</Revenue>
        <Description>OTHER RELATED PROGRAMS INCLUDE AFTER CARE SCHOOL AND OUTREACH, WHICH ARE NOT COVERED BY THE MIAMI-DADE GRANT.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>25661</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceRev>22314</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>1046018</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc1041200001">1</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc1041200001">1</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc1041200001">0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc1042400001">0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">1</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">1</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>23</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>42</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <Form8899Filed>0</Form8899Filed>
      <Form1098CFiled>0</Form1098CFiled>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>11</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>11</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>CLIFFORD B AIN TREASURER</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>3059319844</TelephoneNumber>
        <AddressUS>
          <AddressLine1>18900 NE 25TH AVE</AddressLine1>
          <City>NORTH MIAMI BEACH</City>
          <State>FL</State>
          <ZIPCode>33180</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>BARRY A NELSON</NamePerson>
        <Title>CO-FOUNDER, DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JUDITH S NELSON</NamePerson>
        <Title>CO-FOUNDER, EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CLIFFORD B AIN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>4.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CAROL BERMAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT WERNER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KENNETH YOUNG</NamePerson>
        <Title>ASSISTANT TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MIRLENE E DUBREUZE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LOUISE DANIELS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD SHAN</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL YAVNER</NamePerson>
        <Title>VICE CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WALLY BERMAN</NamePerson>
        <Title>DIRECTOR, CHAIRMAN EMERITUS</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <FundraisingEvents>52821</FundraisingEvents>
      <GovernmentGrants>104312</GovernmentGrants>
      <AllOtherContributions>319552</AllOtherContributions>
      <TotalContributions>476685</TotalContributions>
      <ProgramServiceRevenue>
        <Description>STUDENT TUITION/PROGRA</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>682132</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>682132</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>CLOTHING &amp; MISC INCOME</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>2854</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2854</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>684986</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>3469</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>3469</UnrelatedBusinessRevenue>
      </InvestmentIncome>
      <GrossIncomeFundraisingEvents>145172</GrossIncomeFundraisingEvents>
      <CntrbtnsRprtdFundraisingEvents>52821</CntrbtnsRprtdFundraisingEvents>
      <FundraisingDirectExpenses>67647</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>77525</TotalRevenueColumn>
        <ExclusionAmount>77525</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>1242665</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>684986</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>3469</UnrelatedBusinessRevenue>
        <ExclusionAmount>77525</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>7708</Total>
        <ProgramServices>3708</ProgramServices>
        <ManagementAndGeneral>4000</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>882116</Total>
        <ProgramServices>733484</ProgramServices>
        <ManagementAndGeneral>121501</ManagementAndGeneral>
        <Fundraising>27131</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>94069</Total>
        <ProgramServices>82042</ProgramServices>
        <ManagementAndGeneral>9255</ManagementAndGeneral>
        <Fundraising>2772</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>77728</Total>
        <ProgramServices>66210</ProgramServices>
        <ManagementAndGeneral>9359</ManagementAndGeneral>
        <Fundraising>2159</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>14800</Total>
        <ManagementAndGeneral>14800</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>16346</Total>
        <ProgramServices>7826</ProgramServices>
        <ManagementAndGeneral>8520</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>468</Total>
        <ManagementAndGeneral>468</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>20132</Total>
        <ManagementAndGeneral>18060</ManagementAndGeneral>
        <Fundraising>2072</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>10166</Total>
        <ManagementAndGeneral>6510</ManagementAndGeneral>
        <Fundraising>3656</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>60084</Total>
        <ProgramServices>56856</ProgramServices>
        <ManagementAndGeneral>3228</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>1792</Total>
        <ProgramServices>1590</ProgramServices>
        <ManagementAndGeneral>202</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>7108</Total>
        <ProgramServices>5972</ProgramServices>
        <ManagementAndGeneral>1136</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>10385</Total>
        <ProgramServices>7768</ProgramServices>
        <ManagementAndGeneral>2617</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>22300</Total>
        <ProgramServices>15902</ProgramServices>
        <ManagementAndGeneral>6312</ManagementAndGeneral>
        <Fundraising>86</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>OTHER PROGRAM EXPENSES</Description>
        <Total>33971</Total>
        <ProgramServices>33971</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER CHILDRENS TRUST P</Description>
        <Total>16915</Total>
        <ProgramServices>16915</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>STUDENT TRIPS &amp; SPECIAL</Description>
        <Total>11073</Total>
        <ProgramServices>11073</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CREDIT CARD FEES</Description>
        <Total>3459</Total>
        <Fundraising>3459</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER SUMMER CAMP PROGR</Description>
        <Total>1784</Total>
        <ProgramServices>1784</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>917</Total>
        <ProgramServices>917</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1293321</Total>
        <ProgramServices>1046018</ProgramServices>
        <ManagementAndGeneral>205968</ManagementAndGeneral>
        <Fundraising>41335</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>562352</BOY>
        <EOY>511809</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>55474</BOY>
        <EOY>49445</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>2481</BOY>
        <EOY>4083</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>673</BOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>17323</BOY>
        <EOY>19160</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>157415</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>120822</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>45708</BOY>
        <EOY>36593</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>684011</BOY>
        <EOY>621090</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>13019</BOY>
        <EOY>12662</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>135633</BOY>
        <EOY>123725</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>148652</BOY>
        <EOY>136387</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>246046</BOY>
        <EOY>244097</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>289313</BOY>
        <EOY>240606</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>535359</BOY>
        <EOY>484703</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>684011</BOY>
        <EOY>621090</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-50656</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Buildings>
        <OtherCostOrOtherBasis>37717</OtherCostOrOtherBasis>
        <Depreciation>11493</Depreciation>
        <BookValue>26224</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>58871</OtherCostOrOtherBasis>
        <Depreciation>52954</Depreciation>
        <BookValue>5917</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>60827</OtherCostOrOtherBasis>
        <Depreciation>56375</Depreciation>
        <BookValue>4452</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>36593</TotalOfBookValueLandBuildings>
      <TotalRevenue>1242665</TotalRevenue>
      <TotalExpenses>1293321</TotalExpenses>
      <ExcessOrDeficitForYear>-50656</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>-50656</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1242665</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>1242665</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1242665</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1293321</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>1293321</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>1293321</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>0</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>OUR STATIONARY, BROCHURE, WEBSITE AND ALL PROMOTIONAL ITEMS REFLECT OUR NONDISCRIMINATORY POLICY.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF DOCUMENT RETENTION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 4</ReturnReference>
        <Explanation>ORGANIZATION KEEPS COPIES OF ALL RELATED MATERIAL AS IT PERTAINS TO STUDENT PROGRAMS, ADMISSIONS, SOLICITATIONS</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>THE CENTER RECEIVED A GRANT FROM THE CHILDREN'S TRUST, THE EDUCATIONAL ARM FOR MIAMI-DADE COUNTY, FLORIDA.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SolicitationOfGovtGrants>X</SolicitationOfGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>0</AgreementRefFundraising>
      <LicensedStates>FL</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>ANNUAL FUNDRAISER</NameOfEvent1>
        <GrossReceiptsEvent1>194835</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>52821</CharitableContributionsEvent1>
        <GrossRevenueEvent1>142014</GrossRevenueEvent1>
        <NonCashPrizesEvent1>23196</NonCashPrizesEvent1>
        <FoodAndBeverageEvent1>22652</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>20532</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>194835</GrossReceiptsTotal>
        <CharitableContributionsTotal>52821</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>142014</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>23196</NonCashPrizesTotalEvents>
        <FoodAndBeverageTotalEvents>22652</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>20532</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>66380</DirectExpenseSummaryEvents>
        <NetIncomeSummary>75634</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>CLIFFORD B AIN</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>TREASURER</Relationship>
        <AmountOfTransaction>4000</AmountOfTransaction>
        <DescriptionOfTransaction>ACCOUNTING SERVICES INCLUDING INCOME TAX PREPARATION WHICH WAS BILLED TO THE CENTER BY HIS ACCOUNTING FIRM, OF WHICH HE IS A 50% OWNER.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>JUDITH NELSON</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>EXECUTIVE DIRECTOR</Relationship>
        <AmountOfTransaction>3708</AmountOfTransaction>
        <DescriptionOfTransaction>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.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ORGANIZATION REQUIRES BOARD OF DIRECTORS TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY STATEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>TVC ACADEMY LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>18900 NE 25 AVE</AddressLine1>
          <City>NORTH MIAMI BEACH</City>
          <State>FL</State>
          <ZIPCode>33180</ZIPCode>
        </AddressUS>
        <EIN>452428118</EIN>
        <PrimaryActivities>SCHOOL ACADEMY FOR AUSTISM BEHAVORIAL CHALLENGES</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <TotalIncome>0</TotalIncome>
        <EOYAssets>35000</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>THE VICTORY CENTER INC</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MICHAEL-ANN RUSSELL JEWISH COMMUNITY CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>48000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>