VISTA COLLEGE PREPARATORY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- VISTA COLLEGE PREPARATORY INC (EIN 45-4825961)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-10
- IRS object ID
- 202311309349303681
- Schema version
- 2021v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-10T14:36:18-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454825961 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA COLLEGE PREPARATORY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIST | BusinessNameControlTxt |
| Phone | 6023747159 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 W CAMELBACK ROAD SUITE A522 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85013 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIA MEYERSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6026257893 | PhoneNum |
| Signature | 2023-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JULIA | PersonFirstNm |
| Person Last | MEYERSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL R LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2023-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | JULIA MEYERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 812 S 6TH AVENUE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,222,607 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VISTACOLLEGEPREP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | THROUGH ACADEMIC RIGOR AND LEADERSHIP DEVELOPMENT, VCP EDUCATES ALL K-8 STUDENTS FOR ACHIEVEMENT IN HIGH SCHOOL AND GRADUATION FROM COLLEGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 170 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $10,119,632 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,840,368 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $554 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,381,115 | CYProgramServiceRevenueAmt |
| PY Investment Income | $108 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,124 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,120,294 | PYTotalRevenueAmt |
| CY Total Revenue | $13,222,607 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,841,266 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,371,524 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $44,663 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,438,592 | PYOtherExpensesAmt |
| CY Other Expenses | $6,131,392 | CYOtherExpensesAmt |
| PY Total Expenses | $9,279,858 | PYTotalExpensesAmt |
| CY Total Expenses | $13,502,916 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $840,436 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$280,309 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,500,378 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,888,142 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,095,447 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,176,398 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,404,931 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,711,744 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THROUGH ACADEMIC RIGOR AND LEADERSHIP DEVELOPMENT, VCP EDUCATES ALL K-8 STUDENTS FOR ACHIEVEMENT IN HIGH SCHOOL AND GRADUATION FROM COLLEGE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $10,494,254 | ExpenseAmt |
| Revenue | $8,309,683 | RevenueAmt |
| Desc | VISTA COLLEGE PREPARATORY IS A FREE CHARTER SCHOOL WITH A LONGER DAY, SMALL CLASS SIZES, AND TEACHERS WHO FIRMLY BELIEVE THAT ALL STUDENTS CAN ACHIEVE ACADEMIC SUCCESS IF THEY HAVE ACCESS TO A HIGH QUALITY EDUCATION. THE VISTA COLLEGE PREP - HADLEY CAMPUS WAS RECOGNIZED BY THE US DEPARTMENT OF EDUCATION AS A 2018 NATIONAL BLUE RIBBON SCHOOL. VISTA COLLEGE PREP IS JUST ONE OF FOUR ARIZONA CHARTER SCHOOLS TO WIN THE AWARD. THERE HAVE BEEN 131 CHARTERS NATIONWIDE THAT HAVE WON THE AWARD OVER THE SAME TIME PERIOD. | Desc |
| Total Program Service Expenses | $10,494,254 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 170 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA COLLEGE PREPARATORY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6023747159 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 W CAMELBACK ROAD SUITE A522 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85013 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JULIA MEYERSON | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $108,814 | $0 | $0 | |
| CASSIE HILPMAN BREECHER | ||||||
| VICE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KATHERINE CECALA | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GRANT CRONE | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| CHRISTOPHER DANG | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DAWN KENNEDY | ||||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| KELLY MCMANUS | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHARLES MITCHELL | ||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $108,814 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| L&M FOOD MANAGEMENT SERVICES | |||||
| 3208 E BELL ROAD | PHOENIX | AZ | 85032 | FOOD SERVICE | $763,258 |
| AETNA | |||||
| PO BOX 775392 | CHICAGO | IL | 60677 | HEALTH CARE | $412,938 |
| EVENTSOURCE TRANSPORTATION | |||||
| 2723 E SIERRA ST | PHOENIX | AZ | 85028 | TRANSPORTATION | $320,895 |
| STAPLES TECHNOLOGY SOLUTIONS | |||||
| PO BOX 95230 | CHICAGO | IL | 60694 | SUPPLIES | $248,343 |
| SCHOOLSOURCE AZ INC | |||||
| 1544 EAST LELAND STREET | MESA | AZ | 85203 | FURNITURE | $173,542 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,974,526 | GovernmentGrantsAmt |
| All Other Contributions | $1,865,842 | AllOtherContributionsAmt |
| Total Contributions | $4,840,368 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE EQUALIZATION | 611710 | $7,128,372 | $7,128,372 |
| CLASSROOM SITE FUNDS | 611710 | $819,831 | $819,831 |
| RESULTS BASED FUNDING | 611710 | $241,213 | $241,213 |
| EARLY LITERACY GRANT | 611710 | $71,432 | $71,432 |
| PROP 123 FUNDING | 611710 | $64,168 | $64,168 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,099 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,099 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,381,115 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,124 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,124 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,222,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,382,239 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,814 | TotalAmt |
| Program Services | $85,828 | ProgramServicesAmt |
| Management And General | $22,341 | ManagementAndGeneralAmt |
| Fundraising | $645 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,222,827 | TotalAmt |
| Program Services | $4,908,334 | ProgramServicesAmt |
| Management And General | $1,277,638 | ManagementAndGeneralAmt |
| Fundraising | $36,855 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,521 | TotalAmt |
| Program Services | $53,690 | ProgramServicesAmt |
| Management And General | $16,386 | ManagementAndGeneralAmt |
| Fundraising | $445 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,631 | TotalAmt |
| Program Services | $374,297 | ProgramServicesAmt |
| Management And General | $114,231 | ManagementAndGeneralAmt |
| Fundraising | $3,103 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,731 | TotalAmt |
| Program Services | $363,714 | ProgramServicesAmt |
| Management And General | $111,002 | ManagementAndGeneralAmt |
| Fundraising | $3,015 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $631,240 | TotalAmt |
| Management And General | $631,240 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,106 | TotalAmt |
| Management And General | $94,106 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $798,145 | TotalAmt |
| Program Services | $539,076 | ProgramServicesAmt |
| Management And General | $258,469 | ManagementAndGeneralAmt |
| Fundraising | $600 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,707 | TotalAmt |
| Program Services | $425,002 | ProgramServicesAmt |
| Management And General | $5,705 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,435 | TotalAmt |
| Program Services | $318,990 | ProgramServicesAmt |
| Management And General | $1,445 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $571,328 | TotalAmt |
| Program Services | $475,169 | ProgramServicesAmt |
| Management And General | $96,159 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920,202 | TotalAmt |
| Program Services | $693,737 | ProgramServicesAmt |
| Management And General | $226,465 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $539,895 | TotalAmt |
| Program Services | $539,895 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,417 | TotalAmt |
| Program Services | $68,545 | ProgramServicesAmt |
| Management And General | $13,872 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $1,344,445 | $1,338,381 | $6,064 |
| OTHER EXPENSES | $361,135 | $272,259 | $88,876 |
| AMORTIZATION | $37,337 | $37,337 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,502,916 | TotalAmt |
| Program Services | $10,494,254 | ProgramServicesAmt |
| Management And General | $2,963,999 | ManagementAndGeneralAmt |
| Fundraising | $44,663 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,252,488 | BOYAmt |
| EOY | $4,715,091 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,710,431 | BOYAmt |
| EOY | $6,788,406 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,917 | BOYAmt |
| EOY | $1,060,809 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,244 | BOYAmt |
| EOY | $67,893 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,947 | BOYAmt |
| EOY | $325,139 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,576,888 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,646,084 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,241,351 | BOYAmt |
| EOY | $25,930,804 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,500,378 | BOYAmt |
| EOY | $38,888,142 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,727 | BOYAmt |
| EOY | $2,294,555 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,292,888 | BOYAmt |
| EOY | $32,881,843 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,037,832 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,095,447 | BOYAmt |
| EOY | $35,176,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,832,020 | BOYAmt |
| EOY | $2,711,744 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,911 | BOYAmt |
| EOY | $1,000,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,404,931 | BOYAmt |
| EOY | $3,711,744 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,500,378 | BOYAmt |
| EOY | $38,888,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$280,309 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$412,878 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,699,292 | OtherCostOrOtherBasisAmt |
| Book Value | $1,699,292 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,808,845 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,607,649 | DepreciationAmt |
| Book Value | $24,201,196 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,751 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,435 | DepreciationAmt |
| Book Value | $30,316 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,930,804 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $13,222,607 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $13,222,607 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $13,222,607 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,915,794 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $412,878 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $412,878 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,502,916 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $13,502,916 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | LOSS ON EXTINGUISHMENT OF DEBT 412,878 | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE SCHOOL'S NONDISCRIMINATORY POLICY IS INCLUDED ON EVERY JOB DESCRIPTION, POSTED ON THE SCHOOL'S WEBSITE, AND INCLUDED IN ITS CHARTER APPLICATION WHICH IS PUBLICLY AVAILABLE ONLINE. |
| SCHEDULE E, LINE 4 | THE SCHOOL DOES NOT AWARD SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES REVENUE FROM THE FEDERAL AND STATE GOVERNMENTS FOR EDUCATIONAL PROGRAMS AND FROM THE STATE OF ARIZONA FOR STATE EQUALIZATION ASSISTANCE. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| THE INDUSTRIAL DEVELOPMENT AUTHORIT | ||||||||
| A | 522038405 | 00071885F | 2018-10-04 | $10,360,000 | EDUCATION FACILITY | false | false | false |
| ARIZONA INDUSTRIAL DEVELOPMENT AUTH | ||||||||
| B | 813526584 | 04052BRC0 | 2022-02-01 | $19,879,787 | THE PROCEEDS WERE USED FOR THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, AND EQUIPPING OF A SCHOOL SIT | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capitalized InterestCapitalizedInterestAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $10,500,000 | $630,469 | $542,634 | $9,326,897 | false | false | Yes (true) | Yes (true) | ||
| B | $19,879,787 | $324,621 | $388,075 | $13,053,727 | false | false | Yes (true) | Yes (true) | $622,919 | $4,547,594 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | Yes (true) | false | Yes (true) |
| B | false | false | false | false | Yes (true) | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PURPOSE OF ISSUE DESCRIPTION | THE INDUSTRIAL DEVELOPMENT AUTHORITY EDUCATION FACILITY |
| PURPOSE OF ISSUE DESCRIPTION | ARIZONA INDUSTRIAL DEVELOPMENT AUTH THE PROCEEDS WERE USED FOR THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, AND EQUIPPING OF A SCHOOL SITE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE 990 IS THEN REVIEWED INTERNALLY BY VCP'S FINANCE TEAM BEFORE GOING TO THE FINANCE COMMITTEE FOR FURTHER REVIEW. FOLLOWING THE FINANCE COMMITTEE REVIEW, A COPY IS SHARED WITH THE BOARD PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS COMPLETE AND UPDATE CONFLICT OF INTEREST EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION POLICY, AND THE GOVERNING BOARD SETS THE SALARY OF THE EXECUTIVE DIRECTOR AFTER 1) APPLYING ITS COMPREHENSIVE EVALUATION PROCESS TO THE DIRECTOR'S PERFORMANCE AND 2) CONDUCTING A MARKET COMPARISON. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | LOSS ON EXTINGUISHMENT OF DEBT -412,878 |