VISTA CHARTER SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: VISTA CHARTER SCHOOL (EIN 20-0950872)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-27
IRS object ID: 201400279349300910
Schema version: 2012v2.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-27T14:48:42-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHADWICKSTEINKIRCHNERDAVIS & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	225 NORTH 5TH STREET SUITE 401	AddressLine1
City	GRAND JUNCTION	City
State	CO	State
ZIP Code	815012645	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	200950872	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	VISTA CHARTER SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	VIST	NameControl
Phone	9702494470	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 10000	AddressLine1
City	MONTROSE	City
State	CO	State
ZIP Code	81402	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BETH SASS	Name
Title	ADMINISTRATOR	Title
Phone	9702494470	Phone
Date Signed	2013-12-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KATHLEEN M WHITE CPA	Name
Phone	9702453000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BETH SASS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 68	AddressLine1
City	MONTROSE	City
State	CO	State
ZIP Code	81402	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1473627	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.vistacharter.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2004	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	PROVIDE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BECOMING DISENFRANCHISED FROM TRADITIONAL EDUCATION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4716049	ContributionsGrantsPriorYear
Contributions Grants Current Year	1323734	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	116181	ProgramServiceRevenuePriorYear
Program Service Revenue CY	149277	ProgramServiceRevenueCY
Investment Income Prior Year	465	InvestmentIncomePriorYear
Investment Income Current Year	616	InvestmentIncomeCurrentYear
Other Revenue Prior Year	10537	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4843232	TotalRevenuePriorYear
Total Revenue Current Year	1473627	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	781586	SalariesEtcPriorYear
Salaries Etc Current Year	815935	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	174890	OtherExpensePriorYear
Other Expenses Current Year	359760	OtherExpensesCurrentYear
Total Expenses Prior Year	956476	TotalExpensesPriorYear
Total Expenses Current Year	1175695	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3886756	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	297932	RevenuesLessExpensesCY
Total Assets BOY	8521733	TotalAssetsBOY
Total Assets EOY	7949030	TotalAssetsEOY
Total Liabilities BOY	975720	TotalLiabilitiesBOY
Total Liabilities EOY	248663	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7546013	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7700367	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE EDUCATIONAL OPPORTUNITIES FOR STUDENTS BECOMING DISENFRANCHISED FROM TRADITIONAL	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1068203	Expense
Revenue	1473627	Revenue
Description	VISTA ALTERNATIVE HIGH SCHOOL PROGRAM PROVIDES HIGH SCHOOL EDUCATION TO LOW-ACHIEVING, HIGH RISK, AND EXPELLED STUDENTS AGES 16 TO 21 AS WELL AS PROVIDING HIGH SCHOOL EDUCATION TO ADULTS.	Description
Total Program Service Expense	1068203	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LEANNA SPADAFORA	NamePerson
Telephone Number	9702494470	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1810 ST MARYS DR	AddressLine1
City	MONTROSE	City
State	CO	State
ZIP Code	81401	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Key EmployeeKeyEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Individual Trustee Or DirectorIndividualTrusteeOrDirector
BETH SASS
ADMINISTRATOR	40.00	X	0	84448	5684
RUSS STONE
PRESIDENT	3.00		0	0	0	X
BJ BROWN
VICE PRESIDENT	3.00		0	0	0	X
LINDA LAKE
SECRETARY	3.00		0	0	0	X
SHARON STONE
MEMBER	3.00		0	0	0		X
BRENT WAREHAM
MEMBER	3.00		0	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp Frm Rltd Orgs	84448	TotalReportableCompFrmRltdOrgs
Total Other Compensation	5684	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	1298734	GovernmentGrants
All Other Contributions	25000	AllOtherContributions
Total Contributions	1323734	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION	Description
Business Code	611110	BusinessCode
Total Revenue Column	149277	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	149277	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	616	TotalRevenueColumn
Exclusion	$616	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1473627	TotalRevenueColumn
Related Or Exempt Function Income	149277	RelatedOrExemptFunctionIncome
Exclusion	$616	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	109212	Total
Program Services	109212	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	537417	Total
Program Services	515529	ProgramServices
Management And General	21888	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	82549	Total
Program Services	79286	ProgramServices
Management And General	3263	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	78642	Total
Program Services	75552	ProgramServices
Management And General	3090	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	8115	Total
Program Services	6547	ProgramServices
Management And General	1568	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	29536	Total
Program Services	29536	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	432	Total
Program Services	0	ProgramServices
Management And General	432	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	15304	Total
Program Services	6254	ProgramServices
Management And General	9050	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	47559	Total
Program Services	45279	ProgramServices
Management And General	2280	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	8498	Total
Program Services	8498	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	22926	Total
Program Services	0	ProgramServices
Management And General	22926	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	3995	Total
Program Services	3995	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	174565	Total
Program Services	174565	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10543	Total
Program Services	0	ProgramServices
Management And General	10543	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
INSTRUCTIONAL SUPPLIES	13950	13950	0
ADMINISTRATIVE SUPPLIES	9866	0	9866
ADMINISTRATIVE EQUIPMENT	22586	0	22586

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1175695	Total
Program Services	1068203	ProgramServices
Management And General	107492	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	627980	BOY
EOY	822151	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1631696	BOY
EOY	1030089	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	358	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	364871	BOY
EOY	31743	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6489208	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	424519	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5897186	BOY
EOY	6064689	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8521733	BOY
EOY	7949030	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	578560	BOY
EOY	248663	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	397160	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	975720	BOY
EOY	248663	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	7546013	BOY
EOY	7700367	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7546013	BOY
EOY	7700367	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8521733	BOY
EOY	7949030	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	297932	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-143578	ReconcilationPriorAdjustment
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	595320	OtherCostOrOtherBasis
Book Value	595320	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5324794	OtherCostOrOtherBasis
Depreciation	62578	Depreciation
Book Value	5262216	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	569094	OtherCostOrOtherBasis
Depreciation	361941	Depreciation
Book Value	207153	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6064689	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	1473627	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1473627	RevenueSubtotal
Total Revenue Per Form990	1473627	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1074147	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1074147	ExpensesSubtotal
Other Expenses Not Included	101548	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	101548	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1175695	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	false	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Line 3	THE POLICY IS INCLUDED IN THE STUDENT HANDBOOK AND THE DISTRICT POLICY STUDENT BOOK. EACH PARENT AND STUDENT SIGN OFF ON THIS.
Line 4d	NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE ARE AWARDED.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11b	THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.
Pt VI, Line 15a	COMPENSATION IS ESTABLISHED WITH APPROVAL BY THE BOARD OF DIRECTORS.
Pt VI, Line 15b	COMPENSATION IS ESTABLISHED WITH APPROVAL BY THE BOARD OF DIRECTORS.
Pt VI, Line 19	DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
Pt XI	LINE 8: DURING TESTING OF THE FINAL SETTLEMENT OF THE BEST GRANT DURING
	THE YEAR ENDED JUNE 30, 2013, IT WAS NOTED THAT THERE WAS NO MATCHING
	MONEY RECOGNIZED IN THE FIRST YEAR OF THE BEST GRANT CAUSING THE REVENUES
	IN THE GRANT TO BE OVERSTATED IN PRIOR YEARS. THE ADJUSTMENT IN THE CURRENT
	YEAR PROPERLY RECOGNIZES BEST GRANT REVENUES FOR THE YEAR ENDED AMOUNT
	THAT WAS OVERSTATED IN PRIOR YEARS.