VISTA CHARTER SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- VISTA CHARTER SCHOOL (EIN 20-0950872)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-15
- IRS object ID
- 202331359349307178
- 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 | 2023-05-15T12:47:28-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840865725 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHADWICK STEINKIRCHNER DAVIS & CO P C | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2499 HWY 6 50 | AddressLine1Txt |
| City | GRAND JUNCTION | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 815051106 | 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 | 200950872 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIST | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 10000 | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LUKE SIEBERT | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 9702494470 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LUKE | PersonFirstNm |
| Person Last | SIEBERT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TARA J STAUFFER | PreparerPersonNm |
| PTIN | P00397613 | PTIN |
| Phone | 9702453000 | PhoneNum |
| Preparation | 2023-05-04 | 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) |
|---|---|---|
| Principal Officer | LUKE SIEBERT | PrincipalOfficerNm |
| Gross Receipts | $1,413,731 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VISTACHARTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF MONTROSES VISTA CHARTER SCHOOL IS TO ENSURE THAT ALL STUDENTS MASTER THE SKILLS REQUIRED TO EARN A HIGH SCHOOL DIPLOMA AND THAT THEY ACQUIRE THE TOOLS NECESSARY FOR FUTURE SUCCESS.VISTA CHARTER SCHOOL IS DEVOTED TO OFFERING THE TOOLS IT TAKES TO SUCCEED THROUGH OUR TEACHING, STUDENT RELATIONSHIPS, AND DEDICATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,503,998 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,188 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,554 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,394,442 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,224 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,101 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,514,776 | PYTotalRevenueAmt |
| CY Total Revenue | $1,413,731 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $17,029 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $974,558 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,063,565 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $445,414 | PYOtherExpensesAmt |
| CY Other Expenses | $435,015 | CYOtherExpensesAmt |
| PY Total Expenses | $1,419,972 | PYTotalExpensesAmt |
| CY Total Expenses | $1,515,609 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $94,804 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$101,878 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,942,349 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,714,638 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $431,549 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $352,670 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,510,800 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,361,968 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BECOMING DISENFRANCHISED FROM TRADITIONAL EDUCATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $963,345 | ExpenseAmt |
| Grant | $17,029 | GrantAmt |
| Revenue | $1,394,442 | RevenueAmt |
| Desc | VISTA ALTERNATIVE HIGH SCHOOL PROGRAM PROVIDES HIGH SCHOOL EDUCATION TO 155 LOW-ACHIEVING, HIGH RISK, AND EXPELLED STUDENTS AGES 16 TO 21 AS WELL AS PROVIDING HIGH SCHOOL EDUCATION TO ADULTS. | Desc |
| Total Program Service Expenses | $963,345 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | Yes (true) | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | Yes (true) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 12 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEANNA SPADAFORA | PersonNm |
| Phone | 9702494470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1810 ST MARYS DR | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| EMILY PARIS MACNIVEN | ||||||
| ADMINISTRATO | 40.00 | Yes (X) | $113,552 | $0 | $31,407 | |
| LUKE SIEBERT | ||||||
| DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT STRYKER | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LINDA LAKE | ||||||
| SECRETARY/TR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRIAN BALERIO | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT OMER | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,552 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $31,407 | TotalOtherCompensationAmt |
| 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 |
| Government Grants | $16,588 | GovernmentGrantsAmt |
| All Other Contributions | $600 | AllOtherContributionsAmt |
| Total Contributions | $17,188 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PPF | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $1,394,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,394,442 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,394,442 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,101 | TotalRevenueColumnAmt |
| Exclusion | $2,101 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,413,731 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,394,442 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,101 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,029 | TotalAmt |
| Program Services | $17,029 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,959 | TotalAmt |
| Management And General | $144,959 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $669,513 | TotalAmt |
| Program Services | $603,342 | ProgramServicesAmt |
| Management And General | $66,171 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,973 | TotalAmt |
| Program Services | $134,416 | ProgramServicesAmt |
| Management And General | $4,557 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,678 | TotalAmt |
| Program Services | $90,530 | ProgramServicesAmt |
| Management And General | $148 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,442 | TotalAmt |
| Program Services | $8,371 | ProgramServicesAmt |
| Management And General | $11,071 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,259 | TotalAmt |
| Program Services | $17,407 | ProgramServicesAmt |
| Management And General | $61,852 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,613 | TotalAmt |
| Management And General | $48,613 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,575 | TotalAmt |
| Management And General | $7,575 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,261 | TotalAmt |
| Program Services | $2,237 | ProgramServicesAmt |
| Management And General | $9,024 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,117 | TotalAmt |
| Program Services | $46,746 | ProgramServicesAmt |
| Management And General | $5,371 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,008 | TotalAmt |
| Program Services | $4,937 | ProgramServicesAmt |
| Management And General | $28,071 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250 | TotalAmt |
| Program Services | $250 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125 | TotalAmt |
| Program Services | $125 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,310 | TotalAmt |
| Management And General | $138,310 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,916 | TotalAmt |
| Management And General | $11,916 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $33,647 | $33,647 | |
| SUPPLIES | $9,477 | $9,477 | |
| REPAIRS AND MAINTENACE | $4,308 | $4,308 | |
| PERSONAL PROTECTIVE EQUIP | $2,805 | $2,805 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,344 | TotalAmt |
| Management And General | $2,344 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,515,609 | TotalAmt |
| Program Services | $963,345 | ProgramServicesAmt |
| Management And General | $552,264 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,466,106 | BOYAmt |
| EOY | $1,423,910 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,763,322 | BOYAmt |
| EOY | $1,714,636 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,210 | BOYAmt |
| EOY | $12,630 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,061 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,918,630 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,358,229 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,698,711 | BOYAmt |
| EOY | $4,560,401 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,942,349 | BOYAmt |
| EOY | $7,714,638 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,695 | BOYAmt |
| EOY | $13,780 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,330 | BOYAmt |
| EOY | $191,242 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,524 | BOYAmt |
| EOY | $147,648 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $431,549 | BOYAmt |
| EOY | $352,670 | 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 | $7,510,800 | BOYAmt |
| EOY | $7,361,968 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,510,800 | BOYAmt |
| EOY | $7,361,968 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,942,349 | BOYAmt |
| EOY | $7,714,638 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$101,878 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$46,954 | NetUnrlzdGainsLossesInvstAmt |
| 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 | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $595,320 | OtherCostOrOtherBasisAmt |
| Book Value | $595,320 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,208,038 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,242,957 | DepreciationAmt |
| Book Value | $3,965,081 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $115,272 | OtherCostOrOtherBasisAmt |
| Depreciation | $115,272 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,560,401 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL LIABILITIES | $144,672 |
| DUE TO PRIMARY GOVERNMENT | $2,976 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $147,648 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,366,777 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$46,954 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$46,954 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,413,731 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,413,731 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $612,102 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$903,507 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$903,507 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,515,609 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,515,609 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | PENSION ACCRUAL -903,507 |
| SCHEDULE D, PAGE 4, PART XIII | AT JUNE 30, 2022, THE SCHOOL REPORTED A LIABILITY OF 1,357,240 FOR ITS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY, 65,572 FOR ITS PROPORTIONATE SHARE OF THE NET OPEB, 76,748 REPORTED AS DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS, AND 3,932 REPORTED AS DEFERRED OUTFLOWS OF RESOURCES RELATED TO OPEB. |
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 | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | 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 | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE POLICY IS INCLUDED IN THE STUDENT HANDBOOK AND THE DISTRICT POLICY STUDENT BOOK. EACH PARENT AND STUDENT SIGN OFF ON THIS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| TECHNICAL COLLEGE OF THE ROCKIES | |||||||
| 1765 US-50 | DELTA | CO | 81416 | 840711990 | 501C3 | $11,152 | TUITION ASSISTANCE |
| PIKES PEAK COMMUNITY COLLEGE | |||||||
| 5675 S ACADEMY BLVD | COLORADO SPRINGS | CO | 80906 | 383721881 | 501C3 | $5,877 | TUITION ASSISTANCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS ESTABLISHED WITH APPROVAL BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. DOCUMENTS REQUIRED BY ARTICLE 44, TITLE 22 OF THE COLORADO REVISED STATUTES, THE PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT, ARE AVAILABLE ONLINE THROUGH THE SCHOOL'S WEBSITE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTROSE COUNTY SCHOOL DISTRICT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 930 COLORADO AVE | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | GOV | ExemptCodeSectionTxt |
| Public Charity Status | 6 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MONTROSE COUNTY SCHOOL DISTRICT | ||
| N | $27,978 | FMV |
| MONTROSE COUNTY SCHOOL DISTRICT | ||
| P | $1,101,844 | FMV |
| MONTROSE COUNTY SCHOOL DISTRICT | ||
| K | $1,531,688 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL CONTRACTS WITH MONTROSE COUNTY SCHOOL DISTRICT RE-1J TO PROVIDE PAYROLL AND OTHER SERVICES. DURING FISCAL YEAR 2022, THE SCHOOL INCURRED COSTS OF 27,978 TO BE PAID TO THE DISTRICT FOR THOSE SERVICES, AND REIMBURSED THE DISTRICT 1,101,844 FOR PAYROLL, POSTAGE, AND INSURANCE COSTS. AS OF JUNE 30, 2022, THE DISTRICT OWED THE SCHOOL A NET AMOUNT OF 4,210. THE SCHOOL CONSTRUCTED ITS NEW FACILITY THROUGH THE BUILDING EXCELLENT SCHOOLS TODAY (BEST) GRANT PROGRAM. UNDER THE TERMS OF THIS GRANT AGREEMENT, THE SCHOOL TOGETHER WITH MONTROSE COUNTY SCHOOL DISTRICT RE-1J ENTERED INTO A SUB-LEASE AGREEMENT WITH THE STATE OF COLORADO FOR THE REAL AND CONSTRUCTED PROPERTY ACQUIRED BY VISTA CHARTER SCHOOL THROUGH THE GRANT PROGRAM. FOR FISCAL YEAR 2022 THE ASSISTANCE FUND AVAILABLE TO PAY COST OF THE PROJECT WAS 1,531,688. | ExplanationTxt |