Pt VI, Line 11B
“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.”
990 • Fiscal year 2024 • EIN 86-1043009
Scores are not available for this record yet.
Assets
Up$1,245,204
Up $311,227 (+33%) from 2023
Net Assets
Up$1,216,702
Up $306,235 (+34%) from 2023
Liabilities
Up$28,502
Up $4,992 (+21%) from 2023
Revenue
Up$1,049,688
Up $175,801 (+20%) from 2023
Expenses
Down$741,627
Down $23,923 (-3.1%) from 2023
Net Income
Up$308,061
Up $199,724 (+184%) from 2023
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 | $616,828 | $681,766 | ▲ $64,938 |
| Savings and Temporary Cash Investments | $249,814 | $507,582 | ▲ $257,768 |
| Land, Buildings, and Equipment, Net | $61,436 | $52,258 | ▼ $9,178 |
| Pledges and Grants Receivable | $5,249 | $2,806 | ▼ $2,443 |
| Prepaid Expenses and Deferred Charges | $650 | $792 | ▲ $142 |
| Total Assets | $933,977 | $1,245,204 | ▲ $311,227 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $23,510 | $28,502 | ▲ $4,992 |
| Total Liabilities | $23,510 | $28,502 | ▲ $4,992 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $910,467 | $1,216,702 | ▲ $306,235 |
| Total Net Assets Fund Balance | $910,467 | $1,216,702 | ▲ $306,235 |
| Total Liabilities and Net Assets / Fund Balance | $933,977 | $1,245,204 | ▲ $311,227 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,875 | $76,299 | $80,174 |
| Leasehold Improvements | $48,383 | $31,389 | $79,772 |
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick Finn | Bd Member/Teacher & Co-Principal | FT | $81,757 | $20,833 | $102,590 |
| Caroline White | Bd Member/Ed. Director | FT | $73,332 | $20,279 | $93,611 |
| Carlos Rivera | Bd Member/Teacher | FT | $47,741 | $29,040 | $76,781 |
| Nieves Aripre | Bd Member/Secretary | PT | $27,394 | $12,885 | $40,279 |
| Steve Goins | Bd Member/Teacher | FT | $5,500 | $425 | $5,925 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $517,064 |
| Other Expenses | $204,563 |
| Grants and Similar Amounts Paid | $20,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $237,038 | $0 | $0 | $237,038 |
| Current Officers, Directors, Trustees, and Key Employees | $207,322 | $16,901 | $0 | $224,223 |
| Occupancy | $78,886 | $0 | $0 | $78,886 |
| Fees for Services Accounting | $0 | $36,360 | $0 | $36,360 |
| Office Expenses | $34,483 | $23 | $0 | $34,506 |
| Payroll Taxes | $30,338 | $874 | $0 | $31,212 |
| Fees for Services Other | $22,592 | $0 | $0 | $22,592 |
| Other Employee Benefits | $21,385 | $0 | $0 | $21,385 |
| Grants to Domestic Orgs | $20,000 | - | - | $20,000 |
| Information Technology | $10,535 | $0 | $0 | $10,535 |
| Depreciation Depletion | $9,178 | $0 | $0 | $9,178 |
| Travel | $7,920 | $101 | $0 | $8,021 |
| Pension Plan Contributions | $3,206 | $0 | $0 | $3,206 |
| Insurance | $2,522 | $0 | $0 | $2,522 |
| Advertising | $963 | $0 | $0 | $963 |
| All Other Expenses | $32 | $846 | $0 | $878 |
| Other Expenses | $122 | $0 | $0 | $122 |
| Total Functional Expenses | $686,522 | $55,105 | $0 | $741,627 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $825,627 |
| Expenses per Audited Statements | $741,627 |
| Total Expenses per Form 990 | $741,627 |
| Expenses Not Reported on Form 990 | $84,000 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Vista Charter School | Phoenix, AZ | 501c(3) | To support Vistas cash reserves. | $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 |
“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 Boards 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, 2024.”
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 | 23510 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28502 |
| 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/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 963 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 963 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 846 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 32 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 878 |
| 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 | 616828 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 681766 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 16901 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 207322 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 224223 |
| 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 | 1038868 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 20000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9714 |
| IRS990/CYOtherExpensesAmt | 0 | 204563 |
| IRS990/CYOtherRevenueAmt | 0 | 1106 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 308061 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 517064 |
| IRS990/CYTotalExpensesAmt | 0 | 741627 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1049688 |
| 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 | 9178 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9178 |
| IRS990/Desc | 0 | The School serves approximately 87 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. The School utilizes a school building that is owned by a related charter school for financial statement purposes. The School recorded $84,000 as contributed rent and rent and occupancy costs on the financial statements for use of the building. |
| 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 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 686522 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 36360 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36360 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 22592 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 22592 |
| 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 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 14236 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 20279 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 11691 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 9285 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 425 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Patrick Finn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Caroline White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Carlos Rivera |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Nieves Aripre |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Steve Goins |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 81757 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 73332 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 47741 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 27394 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 5500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 6597 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 17349 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 3600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Bd Member/Teacher & Co-Principal |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Bd Member/Ed. Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Bd Member/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Bd Member/Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | 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 | 1038868 |
| IRS990/GrantAmt | 0 | 20000 |
| 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 | 1049688 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 10535 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10535 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2522 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2522 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9714 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107688 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 61436 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 52258 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 159946 |
| 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 | 910467 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1216702 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -1826 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 910467 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1216702 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 78886 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 78886 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 23 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 34483 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 34506 |
| 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 | 21385 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 21385 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues and Fees |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 122 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1106 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1106 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 1106 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 237038 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 237038 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 874 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30338 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31212 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3206 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3206 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 5249 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 2806 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 650 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 792 |
| IRS990/PrincipalOfficerNm | 0 | Caroline White |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 872013 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 76 |
| IRS990/PYOtherExpensesAmt | 0 | 156967 |
| IRS990/PYOtherRevenueAmt | 0 | 1798 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 108337 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 608583 |
| IRS990/PYTotalExpensesAmt | 0 | 765550 |
| IRS990/PYTotalRevenueAmt | 0 | 873887 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 308061 |
| 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 | 10820 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 249814 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 507582 |
| 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/DonatedServicesAndUseFcltsAmt | 0 | 84000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 84000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3875 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 76299 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 80174 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 84000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 741627 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 48383 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 31389 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 79772 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -1826 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 82174 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1049688 |
| 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, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 52258 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 741627 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1049688 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1131862 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 825627 |
| 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. The School also received federal grants passed through the Arizona State department of Education. These funds are used in accordance with the requirements set forth by the State of Arizona and/or the federal government. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 6b |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | To support Vistas cash reserves. |
| 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 School made a one-time $20,000 cash contribution to a related non-profit charter school to support their cash reserves at June 30, 2024. There were no restrictions placed on the use of the funds by the related charter school. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt I Line 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Western Charter School Services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Owned by board member |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 49200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | School rental |
| 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 Boards 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 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | true |
| 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 | false |
| 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 | 933977 |
| IRS990/TotalAssetsEOYAmt | 0 | 1245204 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 933977 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1245204 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1038868 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 55105 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 686522 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 741627 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 23510 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 28502 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 23510 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 28502 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 910467 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1216702 |
| IRS990/TotalOtherCompensationAmt | 0 | 55916 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 686522 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 235724 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10820 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1049688 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 933977 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1245204 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.