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Nonprofit · EIN 02-0561227

VICTORY RANCH

Tax-exempt · GERMANTOWN, TN 38138

Financials

$2M$2.2M2023$2.2M$2M2024$1.9M$2M2025
Revenue Expenses · by fiscal year end
Financials of VICTORY RANCH by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,937,215$1,993,945-$56,730$2,887,359$4,213,236-$1,325,877
December 31, 2024990$2,241,764$1,972,444$269,320$2,882,640$4,201,787-$1,319,147
December 31, 2023990$1,995,212$2,219,484-$224,272$2,559,220$4,147,687-$1,588,467
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$130,955
Program service revenue
$1,785,956
Investment income
$14,000
Net gain from sales of assets
$14,000
Other revenue
$6,304

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$92,770
Other salaries and wages
$520,458
Salaries, compensation and benefits (total)
$770,710
Professional fundraising fees
$0
Occupancy
$111,381
Depreciation
$98,900
Program services (functional)
$1,863,310
Management and general (functional)
$120,759
Fundraising (functional)
$9,876

Balance sheet and other

Total assets, start of year
$2,882,640
Total assets, end of year
$2,887,359
Total liabilities, end of year
$4,213,236
Net assets, end of year
-$1,325,877
Land, buildings and equipment
$2,767,142
Net assets without donor restrictions
-$1,325,877
Gross receipts
$1,937,215
Employees
116
Volunteers
0
Year formed
2002
State of legal domicile
TN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Chuck SmithTreasurer
Trustee or director
40$60,271
Dennis SmithExecutive Director
Trustee or director, Officer
20$32,500
Alan DurhamSecretary
Trustee or director
1$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Chuck SmithTreasurer
Trustee or director
40$60,541
Dennis SmithExecutive Director
Trustee or director, Officer
20$40,000
Alan DurhamSecretary
Trustee or director
1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
CHUCK SMITHTREASURER
Trustee or director
40$62,554
DENNIS SMITHEXECUTIVE DI
Trustee or director, Officer
20$35,000
ALAN DURHAMSECRETARY
Trustee or director
1$0

Address and contacts

Address (IRS master file)
8604 WOODLANE DR, GERMANTOWN, TN 38138-7741
In care of
% DENNIS SMITH
Principal officer (990 for 2025)
Dennis Smith, 8604 Woodlane Drive, Germantown, TN 38138
Signed the 990
Dennis Smith, Executive Director
Phone
(901) 843-9300
Return prepared by
ATA Advisory LLC

Mission

RELIGIOUS YOUTH CAMP

990 for the year ended December 31, 2025

Program accomplishments

  • GROUP RETREATS AND SUMMER CAMPS
    Expenses $1,863,310 · revenue $1,785,956

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
02-0561227
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Religion-related (X20)
Assets (IRS master file)
$2,887,359
Income (IRS master file)
$1,937,215

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$1,995,212$2,219,484$2,559,220IRS
990December 2022$1,720,755$2,156,066$2,850,392IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about VICTORY RANCH

What is the EIN of VICTORY RANCH?
The employer identification number (EIN) of VICTORY RANCH is 02-0561227.
Is VICTORY RANCH tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to VICTORY RANCH tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does VICTORY RANCH file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of VICTORY RANCH due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did VICTORY RANCH last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of VICTORY RANCH?
The 990 for the year ended December 31, 2025 names Dennis Smith.
Who are the officers and directors of VICTORY RANCH?
The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $60,271 (Chuck Smith, Treasurer).
How much revenue does VICTORY RANCH have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,937,215, expenses of $1,993,945 and total assets of $2,887,359 at year end.

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