﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-10-18T17:58:32-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>FESTER &amp; CHAPMAN PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8283 N HAYDEN RD STE 200</AddressLine1>
        <City>SCOTTSDALE</City>
        <State>AZ</State>
        <ZIPCode>852582456</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>050535301</EIN>
      <Name>
        <BusinessNameLine1>PARENT ORGANIZATION OF VALLEY</BusinessNameLine1>
        <BusinessNameLine2>ACADEMY CHARTER SCHOOL</BusinessNameLine2>
      </Name>
      <NameControl>PARE</NameControl>
      <Phone>6235167747</Phone>
      <USAddress>
        <AddressLine1>1520 W ROSE GARDEN LANE</AddressLine1>
        <City>PHOENIX</City>
        <State>AZ</State>
        <ZIPCode>850273529</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SHERRI MCCULLOCH</Name>
      <Title>PRESIDENT</Title>
      <Phone>6235167747</Phone>
      <DateSigned>2013-10-16</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RACHEL R LOCKE CPA</Name>
      <Phone>6022643077</Phone>
      <DatePrepared>2013-10-18</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc5" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>VAPO@VALLEYACADEMY.COM</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>87280</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>46426</ContributionsGiftsGrantsEtc>
      <FundraisingGrossIncome referenceDocumentId="RetDoc3">40854</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>26794</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>14060</SpecialEventsNetIncomeLoss>
      <TotalRevenue>60486</TotalRevenue>
      <FeesAndOthPymtToIndContractors>960</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>45298</OtherExpensesTotal>
      <TotalExpenses>46258</TotalExpenses>
      <ExcessOrDeficitForYear>14228</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>7154</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>21382</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>7154</BOY>
        <EOY>14694</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <EOY>6688</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>7154</BOY>
        <EOY>21382</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>7154</BOY>
        <EOY>21382</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>SCHOOL SUPPORT</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO ENHANCE THE EDUCATION OF OUR CHILDREN BY ACTING IN AN ADVISORY CAPACITY TO THE SCHOOL ADMINISTRATION.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>46258</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>46258</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">SHERRI MCCULLOCH</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">AUDRA NUTTALL</PersonName>
        <Title>VICE PRESIDE</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">SHANNON DAY</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">MEGHNA MATHUR</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>AZ</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>THE ORGANIZATION</NamePerson>
        <AddressUS>
          <AddressLine1>1520 W ROSE GARDEN LANE</AddressLine1>
          <City>PHOENIX</City>
          <State>AZ</State>
          <ZIPCode>85027</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6235167747</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc2">
      <SupportingOrganization509a3>X</SupportingOrganization509a3>
      <SupportingOrg509a3Type3FuncInt>X</SupportingOrg509a3Type3FuncInt>
      <ContribByControllingIndividual>false</ContribByControllingIndividual>
      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>VALLEY ACADEMY INC</BusinessNameLine1>
        </Name>
        <EIN>860784125</EIN>
        <TypeOfOrganization>2</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <SupportedOrganizationNotified>true</SupportedOrganizationNotified>
        <OrganizedInUS>true</OrganizedInUS>
        <Amount>2435</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>1</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>2435</SumOfAmounts>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <EventsInformation>
        <NameOfEvent1>COOKIE DOUGH</NameOfEvent1>
        <GrossReceiptsEvent1>24963</GrossReceiptsEvent1>
        <GrossRevenueEvent1>24963</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>13912</OtherDirectExpensesEvent1>
        <NameOfEvent2>SPRING FESTIVAL</NameOfEvent2>
        <GrossReceiptsEvent2>15891</GrossReceiptsEvent2>
        <GrossRevenueEvent2>15891</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>12882</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>40854</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>40854</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>26794</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>26794</DirectExpenseSummaryEvents>
        <NetIncomeSummary>14060</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES EVENT SUPPLIES 5,434 EVENT EXPENSES 6,061 FUNDRAISING EXPENSES 22,855 BANK CHARGES 196 BACK TO SCHOOL NIGHT 302 BOOKS 6,677 MEALS 954 EQUIPMENT 187 GIFTS/CARDS 284 MISCELLANEOUS 414 SUPPLIES 1,152 SUPPORT 782 TOTAL 45,298</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>SCHOLASTIC DOLLARS 0 6,688 TOTAL 0 6,688</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES TO ORGANIZATIONAL DOCUMENTS</Identifier>
        <ReturnReference>FORM 990-EZ, PART V, LINE 34</ReturnReference>
        <Explanation>DURING THE FISCAL YEAR THE ORGANIZATION ADOPTED THE DBA NAME, VAPO.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <Compensation>
        <PersonName>SHERRI MCCULLOCH</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>AUDRA NUTTALL</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SHANNON DAY</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>MEGHNA MATHUR</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>