Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
990 • Fiscal year 2021 • EIN 86-1043009
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 11.2% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Down$768,782
Down $57,445 (-7.0%) from 2020
Net Assets
Up$751,840
Up $37,848 (+5.3%) from 2020
Liabilities
Down$16,942
Down $95,293 (-85%) from 2020
Revenue
Up$906,013
Up $146,560 (+19%) from 2020
Expenses
Up$868,165
Up $34,634 (+4.2%) from 2020
Net Income
Up$37,848
Up $111,926 (+151%) from 2020
To help students reach their maximum potential for a successful life in the 21st Century, prepare students for postseconday education and to lay the foundation for entry into professional/business careers.
To help students reach their maximum potential for a successful life in the 21st century and prepare students for postsecondary education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $808,082 | $753,797 | ▼ $54,285 |
| Land, Buildings, and Equipment, Net | $11,338 | $10,291 | ▼ $1,047 |
| Pledges and Grants Receivable | $5,647 | - | - |
| Prepaid Expenses and Deferred Charges | $1,160 | $4,694 | ▲ $3,534 |
| Total Assets | $826,227 | $768,782 | ▼ $57,445 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $97,801 | - | - |
| Accounts Payable and Accrued Expenses | $14,434 | $16,942 | ▲ $2,508 |
| Total Liabilities | $112,235 | $16,942 | ▼ $95,293 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $713,992 | $751,840 | ▲ $37,848 |
| Total Net Assets Fund Balance | $713,992 | $751,840 | ▲ $37,848 |
| Total Liabilities and Net Assets / Fund Balance | $826,227 | $768,782 | ▼ $57,445 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,578 | $164,558 | $167,136 |
| Leasehold Improvements | $7,713 | $40,575 | $48,288 |
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Caroline White | Bd Member/Ed. Director | FT | $85,696 | $16,105 | $101,801 |
| Patrick Finn | Bd Member/Teacher | FT | $60,350 | $15,167 | $75,517 |
| Capri Landi | Bd Member/Teacher | FT | $66,038 | $8,695 | $74,733 |
| Nieves Aripre | Bd Member/Secretary | PT | $33,360 | $15,381 | $48,741 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $602,557 |
| Other Expenses | $245,608 |
| Grants and Similar Amounts Paid | $20,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $312,757 | $0 | $0 | $312,757 |
| Other Salaries and Wages | $218,690 | $0 | $0 | $218,690 |
| Occupancy | $150,652 | $0 | $0 | $150,652 |
| Payroll Taxes | $36,752 | $0 | $0 | $36,752 |
| Fees for Services Accounting | $0 | $33,818 | $0 | $33,818 |
| Other Employee Benefits | $28,675 | $0 | $0 | $28,675 |
| Information Technology | $22,388 | $0 | $0 | $22,388 |
| Fees for Services Other | $0 | $20,000 | $0 | $20,000 |
| Grants to Domestic Orgs | $20,000 | - | - | $20,000 |
| Office Expenses | $12,708 | $0 | $0 | $12,708 |
| Pension Plan Contributions | $5,683 | $0 | $0 | $5,683 |
| Depreciation Depletion | $3,175 | $0 | $0 | $3,175 |
| Insurance | $2,051 | $0 | $0 | $2,051 |
| Other Expenses | $0 | $816 | $0 | $816 |
| Total Functional Expenses | $813,531 | $54,634 | $0 | $868,165 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $868,165 |
| Total Expenses per Audited Statements | $868,165 |
| Total Expenses per Form 990 | $868,165 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Vista Charter School | Phoenix, AZ | 501(c)(3) | To pay for school expenses | $20,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Owned by board member | School rental | No | $49,200 |
| - | Owned by board member | Business/Mgmt Services | No | $20,000 |
“The Director receives the Form 990 directly from the CPA. Board members read the return for accuracy, address questions or concerns prior to filing, and then approve the Business Manager to file the return.”
“The Conflict of Interest form is completed by the Board members, and reviewed at board meetings at least annually. If the Board determines a conflict exists, the individual is prohibited from participating in the Board's deliberation and decision on the transaction.”
“The School provides the material upon request.”
“Uncertain Tax Positions - The School accounts for uncertain tax positions, if any, in accordance with FASB Accounting Standards Codification Section 740. In accordance with these professional standards the School recognizes tax positions only to the extent that Management believes it is "more likely than not" that its tax positions will be sustained upon IRS examination. Management believes that it has no uncertain tax positions for the year ended June 30, 2021.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 14434 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16942 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To help students reach their maximum potential for a successful life in the 21st century and prepare students for postsecondary education. |
| IRS990/AllOtherContributionsAmt | 0 | 181801 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6239368682 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7318 W Lynwood |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Phoenix |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85035 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 808082 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 753797 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 312757 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 312757 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 905500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 20000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 84 |
| IRS990/CYOtherExpensesAmt | 0 | 245608 |
| IRS990/CYOtherRevenueAmt | 0 | 429 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 37848 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 602557 |
| IRS990/CYTotalExpensesAmt | 0 | 868165 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 906013 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3175 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3175 |
| IRS990/Desc | 0 | The School serves approximately 68 students in ninth through twelfth grades. The School prepares students for postsecondary education and lays the foundation for entry into professional and business careers while helping individuals reach their maximum potential. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | Precision Academy |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 813531 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 33818 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 33818 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20000 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 20000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 16105 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 8695 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 13709 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 8667 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Caroline White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Capri Landi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Nieves Aripre |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Patrick Finn |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 85696 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 66038 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 33360 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 60350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 1672 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 6500 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Bd Member/Ed. Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Bd Member/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Bd Member/Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Bd Member/Teacher |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 723699 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 20000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 20000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 906013 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 22388 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22388 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2051 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2051 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 84 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 205133 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 11338 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10291 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 215424 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To help students reach their maximum potential for a successful life in the 21st Century, prepare students for postseconday education and to lay the foundation for entry into professional/business careers. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 713992 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 751840 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 713992 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 751840 |
| IRS990/NoncashContributionsAmt | 0 | 84000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 150652 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 150652 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12708 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12708 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 28675 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 28675 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues and Fees |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 816 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 816 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | School Activities |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 39 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 390 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 39 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 390 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 429 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 218690 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 218690 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 36752 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36752 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 5683 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5683 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 5647 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1160 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4694 |
| IRS990/PrincipalOfficerNm | 0 | Patrick Finn |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 756650 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 102 |
| IRS990/PYOtherExpensesAmt | 0 | 226584 |
| IRS990/PYOtherRevenueAmt | 0 | 2701 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -74078 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 606947 |
| IRS990/PYTotalExpensesAmt | 0 | 833531 |
| IRS990/PYTotalRevenueAmt | 0 | 759453 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 37848 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 390 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2578 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 164558 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 167136 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 868165 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 7713 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 40575 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 48288 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 906013 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Uncertain Tax Positions - The School accounts for uncertain tax positions, if any, in accordance with FASB Accounting Standards Codification Section 740. In accordance with these professional standards the School recognizes tax positions only to the extent that Management believes it is "more likely than not" that its tax positions will be sustained upon IRS examination. Management believes that it has no uncertain tax positions for the year ended June 30, 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10291 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 868165 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 906013 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 906013 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 868165 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The School receives monthly aid payments and grants from the State of Arizona based on the number of students enrolled and attending. These funds are used in accordance with the requirements set forth by the State of Arizona. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 6b |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | To pay for school expenses |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Vista Charter School |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 861043217 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 7318 W Lynwood St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Phoenix |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 85035 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The recipient is a related entity due to common board members and management. Therefore, the use of the contributed funds is monitored by having direct access to accounting records and supporting documentation. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt I Line 2 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Western Charter School Services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | Western Charter School Services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Owned by board member |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | Owned by board member |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 49200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 20000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | School rental |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | Business/Mgmt Services |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Director receives the Form 990 directly from the CPA. Board members read the return for accuracy, address questions or concerns prior to filing, and then approve the Business Manager to file the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Conflict of Interest form is completed by the Board members, and reviewed at board meetings at least annually. If the Board determines a conflict exists, the individual is prohibited from participating in the Board's deliberation and decision on the transaction. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The School provides the material upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Vista Charter School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 861043217 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501c(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Education |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 170(b)(1)(A)(ii) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 7318 W Lynwood St |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Phoenix |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 85035 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | true |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | true |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 826227 |
| IRS990/TotalAssetsEOYAmt | 0 | 768782 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 826227 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 768782 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 905500 |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 54634 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 813531 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 868165 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 112235 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 16942 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 112235 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 16942 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 713992 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 751840 |
| IRS990/TotalOtherCompensationAmt | 0 | 47176 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 813531 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 245444 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 513 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 906013 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 826227 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 768782 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 8172 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 97801 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7318 W Lynwood St |
| IRS990/USAddress/CityNm | 0 | Phoenix |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.