VISTA COLLEGE PREPARATORY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- VISTA COLLEGE PREPARATORY INC (EIN 45-4825961)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-07-18
- IRS object ID
- 202531999349300928
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-18T16:39:29-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 2023-07-01 | 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 | 2133 W PEORIA AVE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85029 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIA MEYERSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6026257893 | PhoneNum |
| Signature | 2025-06-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2025-06-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | JULIA MEYERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2133 W PEORIA AVE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85029 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,449,649 | 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 | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 278 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $11,142,799 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,591,306 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,478,572 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,612,085 | CYProgramServiceRevenueAmt |
| PY Investment Income | $238,605 | PYInvestmentIncomeAmt |
| CY Investment Income | $246,258 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $22,859,976 | PYTotalRevenueAmt |
| CY Total Revenue | $20,449,649 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,495,356 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,566,753 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $81,498 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,009,382 | PYOtherExpensesAmt |
| CY Other Expenses | $10,629,382 | CYOtherExpensesAmt |
| PY Total Expenses | $18,504,738 | PYTotalExpensesAmt |
| CY Total Expenses | $23,196,135 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,355,238 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,746,486 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,055,666 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,806,531 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $34,988,684 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,486,035 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,066,982 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,320,496 | 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 | $18,569,124 | ExpenseAmt |
| Revenue | $13,612,085 | 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 | $18,569,124 | 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 | Yes (true) | 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 | Yes (true) | 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 | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 278 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | 2133 W PEORIA AVE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85029 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| JULIA MEYERSON | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $175,000 | $0 | $0 | ||
| MEGAN FRANKIEWICZ | |||||||
| CHIEF ACADEM | 40.00 | Yes (X) | $127,945 | $0 | $9,535 | ||
| LILLIAN GILMER | |||||||
| SR DIR FINAN | 40.00 | $120,957 | $0 | $8,595 | Yes (X) | ||
| MIKE KERR | |||||||
| DIR OF K-4 A | 40.00 | $119,264 | $0 | $7,817 | Yes (X) | ||
| BRIDGET WHITE | |||||||
| CHIEF TALENT | 40.00 | Yes (X) | $114,583 | $0 | $7,675 | ||
| HEATHER JOHNSON | |||||||
| DIR OF STRAT | 40.00 | $108,854 | $0 | $8,884 | Yes (X) | ||
| 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) | ||
| CHARLES MITCHELL | |||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $766,603 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $42,506 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | 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 | $1,066,456 |
| 4MATIV TECHNOLOGIES INC | |||||
| 959 DAYTON AVE | ST PAUL | MN | 55104 | TRANSPORTATION | $957,423 |
| TRP EDUCATION SERVICES LLC | |||||
| 13501 W EARLL DR | AVONDALE | AZ | 85392 | EDUCATION SVCS | $421,032 |
| SCOOT EDUCATION INC | |||||
| 10000 WASHINGTON BLVD LEVEL 6 | CULVER CITY | CA | 90232 | SUBS TEACHING | $316,247 |
| MARIPOSA THERAPY SERVICES | |||||
| 3145 E CHANDLER BLVD UNIT 110-117 | PHOENIX | AZ | 85048 | THERAPY | $269,339 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 20 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,221,252 | GovernmentGrantsAmt |
| All Other Contributions | $1,370,054 | AllOtherContributionsAmt |
| Total Contributions | $6,591,306 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE EQUALIZATION | 611710 | $11,755,487 | $11,755,487 |
| CLASSROOM SITE FUNDS | 611710 | $1,200,842 | $1,200,842 |
| PROP 123 FUNDING | 611710 | $446,657 | $446,657 |
| INSTRUCTIONAL IMPROVEMENT FUN | 611710 | $99,665 | $99,665 |
| EXTRAORDINARY SPED NEEDS | 611710 | $57,906 | $57,906 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,528 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,528 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,612,085 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $246,258 | TotalRevenueColumnAmt |
| Exclusion | $246,258 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,449,649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,612,085 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $246,258 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,738 | TotalAmt |
| Program Services | $344,255 | ProgramServicesAmt |
| Management And General | $88,358 | ManagementAndGeneralAmt |
| Fundraising | $2,125 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,306,532 | TotalAmt |
| Program Services | $8,161,414 | ProgramServicesAmt |
| Management And General | $2,094,743 | ManagementAndGeneralAmt |
| Fundraising | $50,375 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,197 | TotalAmt |
| Program Services | $83,812 | ProgramServicesAmt |
| Management And General | $36,775 | ManagementAndGeneralAmt |
| Fundraising | $610 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,826 | TotalAmt |
| Program Services | $622,954 | ProgramServicesAmt |
| Management And General | $273,338 | ManagementAndGeneralAmt |
| Fundraising | $4,534 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $803,460 | TotalAmt |
| Program Services | $555,621 | ProgramServicesAmt |
| Management And General | $243,795 | ManagementAndGeneralAmt |
| Fundraising | $4,044 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,629 | TotalAmt |
| Program Services | $38,084 | ProgramServicesAmt |
| Management And General | $25,147 | ManagementAndGeneralAmt |
| Fundraising | $398 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,469 | TotalAmt |
| Program Services | $23,623 | ProgramServicesAmt |
| Management And General | $15,599 | ManagementAndGeneralAmt |
| Fundraising | $247 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,208,992 | TotalAmt |
| Program Services | $1,977,605 | ProgramServicesAmt |
| Management And General | $1,212,222 | ManagementAndGeneralAmt |
| Fundraising | $19,165 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $786,619 | TotalAmt |
| Program Services | $786,619 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,390,160 | TotalAmt |
| Program Services | $1,254,296 | ProgramServicesAmt |
| Management And General | $135,864 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,230,401 | TotalAmt |
| Program Services | $912,911 | ProgramServicesAmt |
| Management And General | $317,490 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,897 | TotalAmt |
| Program Services | $160,721 | ProgramServicesAmt |
| Management And General | $2,176 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $2,378,782 | $2,324,212 | $54,570 |
| STUDENT TRANSPORTATION | $1,122,527 | $1,107,530 | $14,997 |
| OTHER EXPENSES | $205,943 | $185,816 | $20,127 |
| AMORTIZATION | $39,963 | $29,651 | $10,312 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,196,135 | TotalAmt |
| Program Services | $18,569,124 | ProgramServicesAmt |
| Management And General | $4,545,513 | ManagementAndGeneralAmt |
| Fundraising | $81,498 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,159,010 | BOYAmt |
| EOY | $4,773,820 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,480,916 | BOYAmt |
| EOY | $1,273,341 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,301,310 | BOYAmt |
| EOY | $149,047 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,407 | BOYAmt |
| EOY | $93,977 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,100,324 | BOYAmt |
| EOY | $801,118 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $36,306,014 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,590,786 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,894,699 | BOYAmt |
| EOY | $32,715,228 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,055,666 | BOYAmt |
| EOY | $39,806,531 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,496,705 | BOYAmt |
| EOY | $1,756,773 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,491,979 | BOYAmt |
| EOY | $31,986,762 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $742,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,988,684 | BOYAmt |
| EOY | $34,486,035 | 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 | $3,822,488 | BOYAmt |
| EOY | $5,047,833 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,244,494 | BOYAmt |
| EOY | $272,663 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,066,982 | BOYAmt |
| EOY | $5,320,496 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,055,666 | BOYAmt |
| EOY | $39,806,531 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,746,486 | ReconcilationRevenueExpnssAmt |
| 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 | $2,723,371 | OtherCostOrOtherBasisAmt |
| Book Value | $2,723,371 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,702,647 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,396,535 | DepreciationAmt |
| Book Value | $29,306,112 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $879,996 | OtherCostOrOtherBasisAmt |
| Depreciation | $194,251 | DepreciationAmt |
| Book Value | $685,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,715,228 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $20,449,649 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $20,449,649 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $20,449,649 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,196,135 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $23,196,135 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $23,196,135 | TotalExpensesPerForm990Amt |
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 J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIA MEYERSON | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $175,000 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $175,000 | TotalCompensationFilingOrgAmt |
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 |
|---|---|---|---|---|---|---|---|---|
| IDA OF CITY OF PHOENIX | ||||||||
| A | 522038405 | 00071885F | 2018-10-04 | $10,360,000 | EDUCATION FACILITY | false | false | false |
| ARIZONA IDA | ||||||||
| 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 | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|
| A | false | false | Yes (true) | Yes (true) |
| B | false | false | Yes (true) | Yes (true) |
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 | false | false | Yes (true) |
| B | false | false | false | false | false | 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 | IDA OF CITY OF PHOENIX EDUCATION FACILITY |
| PURPOSE OF ISSUE DESCRIPTION | ARIZONA IDA THE PROCEEDS WERE USED FOR THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, AND EQUIPPING OF A SCHOOL SITE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | THE ORGANIZATION INADVERTENTLY REPORTED FISCAL YEAR COMPENSATION DATA FOR OFFICERS AND HIGHLY-COMPENSATED EMPLOYEES ON THE ORIGINALLY FILED RETURN. FORM 990 IS BEING AMENDED TO REFLECT 2023 CALENDAR-YEAR COMPENSATION. |
| 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 REPORTS EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION POLICY, AND THE TOP OFFICIAL'S SALARY IS SET BY THE GOVERNING BOARD PURSUANT TO A COMPREHENSIVE EVALUATION PROCESS. |
| 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 IX, LINE 11G | OTHER PROFESSIONAL SERVICES 1,832,843 1,210,262 19,165 OTHER PURCHASED SERVICES 144,762 1,960 0 TOTAL 1,977,605 1,212,222 19,165 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA COLLEGE PREPARATORY FOUNDATIO | BusinessNameLine1Txt |
| Business Name Line2 | N LLC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2133 W PEORIA AVE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85029 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851578596 | EIN |
| Primary Activities | SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Total Income | $52,603 | TotalIncomeAmt |
| End Of Year Assets | $2,742,432 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |