The Victory Center Inc
Nonprofit profile at a glance
- EIN
- 650968171
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- North Miami Beach, FL, USA
- Phone
- 3054661142
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Specialized Education Institutions
Reported finances
- Revenue
- $2,067,225
- Expenses
- $2,140,248
- Assets
- $4,675,536
- Liabilities
- $988,847
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
People named in this filing
- BARRY A NELSON (CO-FOUNDER, C0-CHAIR)
- JUDITH S NELSON (CO-FOUNDER)
- ROBERT WERNER (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
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.
What it reported doing in 2024
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.the primary program has 19 students. The seconary program has 7 students. The vocational program has 6 students.
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.7%; rating input score 94
- Program expense ratio: 90.8%; rating input score 91
- Fundraising efficiency: $3.83 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -3.5%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 2.18; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 6.1% per year; rating input score 100; 46th percentile among comparable filings
- Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 9.1% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 93.7% of revenue deployed · 90.8% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $1.9M in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- High — Sustainability: Operating margin scored 23/100.
- Review — Accountability: Governance controls: Whistleblower policy not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.