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      <ReconcilationRevenueExpenses>-142459</ReconcilationRevenueExpenses>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="12000229" softwareVersion="2012v2.0">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="12000229" softwareVersion="2012v2.0">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>39443</OtherCostOrOtherBasis>
        <Depreciation>14095</Depreciation>
        <BookValue>25348</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>17427</OtherCostOrOtherBasis>
        <Depreciation>17427</Depreciation>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>28479</OtherCostOrOtherBasis>
        <Depreciation>3365</Depreciation>
        <BookValue>25114</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>50462</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Rounding</Description>
        <Amount>1</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>LOAN PAYABLE VISTA REAL</Description>
        <Amount>10000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACCRUED EXPENSES</Description>
        <Amount>565782</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>575783</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="12000229" softwareVersion="2012v2.0">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</Identifier>
        <Explanation>The school is completely funded by its chartering organization, a governmental entity.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="12000229" softwareVersion="2012v2.0">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>DANTE SIMI</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>CEO OF VISTA REAL</Relationship>
        <DescriptionOfTransaction>CONSULTING</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990, Part XII, Line 2c</Identifier>
        <ReturnReference>Form 990, Part XII, Line 2: Change of Oversight or Selection Process</ReturnReference>
        <Explanation>REVIEWED BY BOARD</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>A copy of the governing docs, policies, and financial statements are avaiable at the principal place of business for review upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>The corporation's independent legal counsel undertook a thorough and detailed analysis of available data regarding organizations with comparable missions and budgets to obtain the most helpful comparable data possible. The review included a review of the Charity Navigator's CEO Compensation Study and the Guidestar Compensation Report. Comparisons were based not only upon comparability of revenue and mission but also geographical proximity. The governing board, after being presented with the data and recommendations of counsel, deliberated and voted to approve the compensation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15a</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</ReturnReference>
        <Explanation>The corporation's independent legal counsel undertook a thorough and detailed analysis of available data regarding organizations with comparable missions and budgets to obtain the most helpful comparable data possible. The review included a review of the Charity Navigator's CEO Compensation Study and the Guidestar Compensation Report. Comparisons were based not only upon comparability of revenue and mission but also geographical proximity. The governing board, after being presented with the data and recommendations of counsel, deliberated and voted to approve the compensation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>The conflict of interest policy was provided at a board meeting. The board regularly and consistently monitors this policy through quarterly reports from management.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>A copy of the Form 990 was sent to each board member with a request for review and comment before filing. The Form 990 is also reviewed and discussed by the board of directors again at the next quarterly board meeting.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>