BELLA VISTA FOUNDATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BELLA VISTA FOUNDATION INC (EIN 32-0153446)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-14
IRS object ID: 201421049349301157
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 D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-14T15:24:06-07:00	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	JOHN C TODD II PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	21630 NORTH 19TH AVENUE SUITE B-5	AddressLine1
City	PHOENIX	City
State	AZ	State
ZIP Code	85027	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	320153446	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PATHWAYS KM CHARTER SCHOOLS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PATH	NameControl
Phone	9285679213	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 248	AddressLine1
City	RIMROCK	City
State	AZ	State
ZIP Code	86335	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KATHLEEN MCCABE	Name
Title	DIRECTOR	Title
Phone	9285679213	Phone
Date Signed	2014-04-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOHN C TODD II	Name
Phone	6235818117	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	KATHLEEN MCCABE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 106	AddressLine1
City	RIMROCK	City
State	AZ	State
ZIP Code	86335	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	354689	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.RIMROCKPUBLICHIGHSCHOOL.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	AZ	StateLegalDomicile
Activity Or Mission Description	TO STIMULATE AND INSPIRE THE UNDERSTANDING AND VALUE OF THE PRESENT AND FUTURE IMPORTANCE OF EDUCATION AND SOCIAL SUCCESS BY DEVELOPING THE INDIVIDUALS POSITIVE INTELLECTUAL, MORAL, AND PHYSICAL CAPABILITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	11	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2629	ContributionsGrantsPriorYear
Contributions Grants Current Year	1155	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	396278	ProgramServiceRevenuePriorYear
Program Service Revenue CY	349209	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	5864	OtherRevenuePriorYear
Other Revenue Current Year	4325	OtherRevenueCurrentYear
Total Revenue Prior Year	404771	TotalRevenuePriorYear
Total Revenue Current Year	354689	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	295110	SalariesEtcPriorYear
Salaries Etc Current Year	257270	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	136817	OtherExpensePriorYear
Other Expenses Current Year	114198	OtherExpensesCurrentYear
Total Expenses Prior Year	431927	TotalExpensesPriorYear
Total Expenses Current Year	371468	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-27156	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-16779	RevenuesLessExpensesCY
Total Assets BOY	44741	TotalAssetsBOY
Total Assets EOY	22394	TotalAssetsEOY
Total Liabilities BOY	6316	TotalLiabilitiesBOY
Total Liabilities EOY	748	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	38425	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	21646	NetAssetsOrFundBalancesEOY
Mission Description	TO STIMULATE AND INSPIRE THE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	301875	Expense
Revenue	354689	Revenue
Description	TO STIMULATE AND INSPIRE THE UNDERSTANDING AND VALUE OF THE PRESENT AND FUTURE IMPORTANCE OF EDUCATION AND SOCIAL SUCCESS BY DEVELOPING THE INDIVIDUALS POSITIVE INTELLECTUAL, MORAL, AND PHYSICAL CAPABILITIES.	Description
Total Program Service Expense	301875	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	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	false	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	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	11	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	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	ORGANIZATION	NamePerson
Telephone Number	9285679213	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3705 BEAVER CREEK ROAD	AddressLine1
City	RIMROCK	City
State	AZ	State
ZIP Code	86335	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
RENEA K HAYES
MEMBER	1.00	X	0	0	0
KATHLEEN MCCABE
PRESIDENT/DIRECTOR	60.00	X	54494	0	5657	X
MARGUERITE MCCABE
VICE PRESIDENT	1.00	X	0	0	0	X
RACHEL OVERSTREET
MEMBER	1.00	X	0	0	0
BRIANA CLARKE
MEMBER/TEACHER	40.00	X	23166	0	2439
DON BROWN
MEMBER	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	77660	TotalReportableCompFromOrg
Total Other Compensation	8096	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	1155	AllOtherContributions
Total Contributions	1155	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	GOVERNMENTAL	Description
Business Code	900099	BusinessCode
Total Revenue Column	349209	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	349209	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	AUXILIARY OPERATIONS	Description
Business Code	900099	BusinessCode
Total Revenue Column	4325	TotalRevenueColumn
Related Or Exempt Function Income	4325	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4325	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	354689	TotalRevenueColumn
Related Or Exempt Function Income	353534	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	97581	Total
Program Services	78687	ProgramServices
Management And General	18894	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	127406	Total
Program Services	115904	ProgramServices
Management And General	11502	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	13425	Total
Program Services	12144	ProgramServices
Management And General	1281	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	18858	Total
Program Services	16678	ProgramServices
Management And General	2180	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	23800	Total
Program Services	0	ProgramServices
Management And General	23800	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	10788	Total
Program Services	8828	ProgramServices
Management And General	1960	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	168	Total
Program Services	0	ProgramServices
Management And General	168	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	11961	Total
Program Services	5703	ProgramServices
Management And General	6258	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	49401	Total
Program Services	49401	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	7453	Total
Program Services	7375	ProgramServices
Management And General	78	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6721	Total
Program Services	6721	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	DUES AND FEES	Description
Total	3906	Total
Program Services	434	ProgramServices
Management And General	3472	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	371468	Total
Program Services	301875	ProgramServices
Management And General	69593	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	20073	BOY
EOY	14429	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	11956	BOY
EOY	1974	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	58787	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	52796	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	12712	BOY
EOY	5991	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44741	BOY
EOY	22394	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	6316	BOY
EOY	748	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6316	BOY
EOY	748	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	38425	BOY
EOY	21646	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	38425	BOY
EOY	21646	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44741	BOY
EOY	22394	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-16779	ReconcilationRevenueExpenses
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 D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14389	OtherCostOrOtherBasis
Depreciation	12309	Depreciation
Book Value	2080	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	44398	OtherCostOrOtherBasis
Depreciation	40487	Depreciation
Book Value	3911	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5991	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	354689	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	354689	RevenueSubtotal
Total Revenue Per Form990	354689	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	371468	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	371468	ExpensesSubtotal
Total Expenses Per Form990	371468	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	true	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	true	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	RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE CHARTER CONTRACT, WHICH IS A PUBLIC DOCUMENT.
Line 6b	THE SCHOOL RECEIVES FINANCIAL SUPPORT AND GRANTS FROM THE UNITED

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 2	PRESIDENT, KATHLEEN MCCABE (DAUGHTER) AND VICE PRESIDENT, MARGUERITE
	MCCABE (MOTHER) ARE CO-FOUNDERS OF PATHWAYS KM CHARTER SCHOOL, INC.
Pt VI, Line 11b	A COPY OF THE FORM 990 IS PRESENTED TO THE GOVERNING BOARD BEFORE IT IS FILED
Pt VI, Line 12c	ALL MEMBERS OF THE GOVERNING BOARD PARTICIPATE IN THE AUTHORIZATION OF ORGANIZATIONAL
	EXPENDITURES AT REGULARLY SCHEDULED MEETINGS. EACH BOARD MEMBER VERIFIES BY SIGNATURE
	THAT THEY HAVE RECEIVED A COPY OF, UNDERSTAND AND ARE AWARE OF THE GOVERNING BOARD CONFLICT
	OF INTEREST POLICY.
Pt VI, Line 19	AVAILABLE UPON REQUEST