Victor Elementary Education Foundation

Nonprofit profile at a glance

EIN
200272904
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-PF 2020, Form 990-N 2016
Location
Victorville, CA, USA
Phone
7609540617
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$45,093
Expenses
$48,736
Assets
$860,955
Liabilities
$74,802

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JEFFERY BERRIOS (President)
  • MELISSA TIMKO-MILLER (Vice President)

People named in this filing

  • LINDA REUTER (Director)
  • JEFFERY BERRIOS (President)
  • SHARON COBB (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist students with higher education by providing scholarships for the first two years of college or trade school.

What it reported doing in 2025

To provide all students of the victor elementary school district with career success by placing within their reach two years of higher education that will enrich their lives and promote the economic development of the high desert.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 17.67; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 80.2% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $39K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.