VANGUARD CLASSICAL SCHOOL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VANGUARD CLASSICAL SCHOOL INC (EIN 37-1532379)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-12-05
IRS object ID
202423409349301452
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-12-05T15:57:20-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN300514455PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Hoelting & Company IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line131 East Platte Avenue Suite 300AddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80903ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371532379EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Vanguard Classical School IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVANGBusinessNameControlTxt
Phone3036912384PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKaren SecorPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone3036912384PhoneNum
Signature2024-12-04SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonThomas G SistarePreparerPersonNm
PTINP00356968PTIN
Phone7196301091PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKaren SecorPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$18,349,873GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://www.vanguardclassical.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionProvide education to children of all abilites K-12, at two sites, under a charter from Aurora Public Schools.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee192TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,086,630PYContributionsGrantsAmt
CY Contributions Grants$1,860,287CYContributionsGrantsAmt
PY Program Service Revenue$14,202,653PYProgramServiceRevenueAmt
CY Program Service Revenue$16,004,441CYProgramServiceRevenueAmt
PY Investment Income$263,947PYInvestmentIncomeAmt
CY Investment Income$438,081CYInvestmentIncomeAmt
PY Other Revenue$87,652PYOtherRevenueAmt
CY Other Revenue$47,064CYOtherRevenueAmt
PY Total Revenue$17,640,882PYTotalRevenueAmt
CY Total Revenue$18,349,873CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,083,041PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$11,002,837CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,275CYTotalFundraisingExpenseAmt
PY Other Expenses$6,177,286PYOtherExpensesAmt
CY Other Expenses$6,591,718CYOtherExpensesAmt
PY Total Expenses$16,260,327PYTotalExpensesAmt
CY Total Expenses$17,594,555CYTotalExpensesAmt
PY Revenues Less Expenses$1,380,555PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$755,318CYRevenuesLessExpensesAmt
Total Assets BOY$13,350,575TotalAssetsBOYAmt
Total Assets EOY$16,701,511TotalAssetsEOYAmt
Total Liabilities BOY$18,901,290TotalLiabilitiesBOYAmt
Total Liabilities EOY$21,496,908TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$5,550,715NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$4,795,397NetAssetsOrFundBalancesEOYAmt
MissionThe mission of Vanguard Classical School is to facilitate individual academic achievement and character development through a rigorous, content-rich, inclusive learning environment.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$14,955,496ExpenseAmt
Revenue$16,051,505RevenueAmt
DescVanguard Classical School graduates will be literate in the classics and the ideals of Western Civilization, while valuing the diversity of ideas, abilities, and cultures in today's world, and will be prepared to contribute meaningfully to their communities.Desc
Total Program Service Expenses$14,955,496TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee192EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3036912384PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Natalie Doxey
Director2.00Yes (X)$0$0$0
Kat Ling
Secretary2.00Yes (X)$0$0$0Yes (X)
Dan Jorgensen
Board Chair4.00Yes (X)$0$0$0Yes (X)
Ousman Ba
Director2.00Yes (X)$0$0$0
Ryan Gensler
Director2.00Yes (X)$0$0$0
Vanessa Sanchez
Director2.00Yes (X)$0$0$0
Karen Secor
Executive Director40.00$96,848$0$33,098Yes (X)
Keria McCafferty
Principal40.00$108,322$0$35,816Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$205,170TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$68,914TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Gillem Speech Language PathologyBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line14045 Sunset ViewAddressLine1Txt
CityParisCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75462ZIPCd
FieldValueIRS element (for citing)
ServicesSpecial education servicesServicesDesc
Compensation$217,750CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$1,838,624GovernmentGrantsAmt
All Other Contributions$21,663AllOtherContributionsAmt
Total Contributions$1,860,287TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Per Pupil Revenue611110$12,626,369$12,626,369
Mill Levy611110$3,289,165$3,289,165
Charges for Services611110$88,907$88,907
FieldValueIRS element (for citing)
Total Program Service Revenue$16,004,441TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$438,081TotalRevenueColumnAmt
Exclusion$438,081ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Transfers611110$45,731$45,731
Miscellaneous Revenue611110$1,333$1,333
FieldValueIRS element (for citing)
Other Revenue Total$47,064OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,349,873TotalRevenueColumnAmt
Related Or Exempt Func Income$16,051,505RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$438,081ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$352,835TotalAmt
Program Services$264,626ProgramServicesAmt
Management And General$88,209ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,585,021TotalAmt
Program Services$6,447,268ProgramServicesAmt
Management And General$1,137,753ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,371,969TotalAmt
Program Services$2,005,630ProgramServicesAmt
Management And General$366,339ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$562,717TotalAmt
Program Services$475,808ProgramServicesAmt
Management And General$86,909ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$130,295TotalAmt
Program Services$110,172ProgramServicesAmt
Management And General$20,123ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$13,086TotalAmt
Management And General$13,086ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,150TotalAmt
Management And General$10,150ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$533TotalAmt
Management And General$533ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$185,399TotalAmt
Program Services$157,589ProgramServicesAmt
Management And General$27,810ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$34,295TotalAmt
Program Services$29,151ProgramServicesAmt
Management And General$5,144ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,561,872TotalAmt
Program Services$2,177,591ProgramServicesAmt
Management And General$384,281ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$38,133TotalAmt
Program Services$32,413ProgramServicesAmt
Management And General$5,720ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,913TotalAmt
Program Services$6,726ProgramServicesAmt
Management And General$1,187ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$178,165TotalAmt
Program Services$151,440ProgramServicesAmt
Management And General$26,725ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$126,673TotalAmt
Program Services$107,672ProgramServicesAmt
Management And General$19,001ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Purchased Services$2,608,140$2,216,919$391,221
Instructional Supplies$519,798$519,798
Repairs & Maintenance$219,275$186,384$32,891
Other Expenses$78,011$66,309$11,702

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,275TotalAmt
Fundraising$10,275FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,594,555TotalAmt
Program Services$14,955,496ProgramServicesAmt
Management And General$2,628,784ManagementAndGeneralAmt
Fundraising$10,275FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,938,613BOYAmt
EOY$742,275EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$50,000BOYAmt
EOY$7,870,185EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$818,957BOYAmt
EOY$320,269EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$107,795BOYAmt
EOY$384,620EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$159,625BOYAmt
EOY$162,517EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,066,096LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$317,307LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,344,454BOYAmt
EOY$1,748,789EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,931,131BOYAmt
EOY$5,472,856EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,350,575BOYAmt
EOY$16,701,511EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$822,038BOYAmt
EOY$1,213,008EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$158,251BOYAmt
EOY$109,480EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,921,001BOYAmt
EOY$20,174,420EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,901,290BOYAmt
EOY$21,496,908EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$6,083,715BOYAmt
EOY-$5,366,397EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$533,000BOYAmt
EOY$571,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$5,550,715BOYAmt
EOY-$4,795,397EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,350,575BOYAmt
EOY$16,701,511EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$755,318ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,764,241OtherCostOrOtherBasisAmt
Depreciation$148,391DepreciationAmt
Book Value$1,615,850BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$301,855OtherCostOrOtherBasisAmt
Depreciation$168,916DepreciationAmt
Book Value$132,939BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,748,789TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Deferred Outflows of Resources$5,437,856
Deposits$35,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,472,856TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Net Pension Liabilities$18,918,307
Deferred Inflows of Resources$799,312
Net OPEB Liability$456,801
FieldValueIRS element (for citing)
Total Liability$20,174,420TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$19,784,873TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,480,731OtherRevenueAmt
Revenue Not Reported$1,480,731RevenueNotReportedAmt
Revenue Subtotal$18,304,142RevenueSubtotalAmt
Other Revenues Not Included$45,731OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$45,731RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,349,873TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$19,261,720TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,667,165OtherExpensesIncludedAmt
Expenses Not Reported$1,667,165ExpensesNotReportedAmt
Expenses Subtotal$17,594,555ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$17,594,555TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part XI, Line 2d - Other Adjustments:Building Corporation Interest Income 68,762. Building Corporation Rental Income 1,411,969.
Part XI, Line 4b - Other Adjustments:Transfers from Building Corp 45,731.
Part XII, Line 2d - Other Adjustments:Building Corporation Depreciation Expense 612,055. Building Corporation Bank Fees 3,142. Building Corporation Interest Expense 1,051,968.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule E, Part I, Line 3FormAndLineReferenceDesc
ExplanationThe school informs and enforces Anti discriminatory Policy and Procedures throughout its publications.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bForm 990 is prepared from audited financial statements and provided to the governing board prior to being filed.
Form 990, Part VI, Section B, line 12cAll board members are required to disclose any time an issue is voted upon for which they have a conflict of interest and abstain from voting on the issue. Annually, board members sign a conflict of interest statement.
Form 990, Part VI, Section B, line 15The school reviews salary surveys and other comparable salary information for like positions. The finance committee discusses the salary and submits a recommendation to the board. The board approves the authorized salary for the Executive Director in executive session.
Form 990, Part VI, Section C, line 19The organization provides these documents upon request from the public and and publishes on their website.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Vanguard Classical School Building CorporationBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 E Ohio DrAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd
FieldValueIRS element (for citing)
EIN851487653EIN
Primary ActivitiesLease property and equipment to Vanguard Classical School.PrimaryActivitiesTxt
Legal Domicile StateCOLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Vanguard Classical SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$1,480,731ShareOfTotalIncomeAmt
Share Of EOY Assets$23,035,475ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Vanguard Classical School Building Corporation
K$1,411,969Fair market value
Vanguard Classical School Building Corporation
S$45,731Fair market value

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