2023-04-07T13:54:56-05:00 2022-06-30 300514455 Hoelting & Company Inc 31 East Platte Avenue Suite 300 Colorado Springs CO 80903 990 2021-07-01 371532379 Vanguard Classical School Inc VANG 3036912384 17101 East Ohio Drive Aurora CO 80017 Danielle Tomwing Board Chair 3036912384 2023-04-07 0 Danielle Tomwing 999009999 Thomas G Sistare P00356968 7196301091 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Danielle Tomwing 17101 East Ohio Drive Aurora CO 80017 15790045 0 X https://www.vanguardclassical.org X 2008 CO Provide education to children of all abilites K-12, at two sites, under a charter from Aurora Public Schools. 6 6 170 6 0 0 2334037 1483255 12793959 13856449 8548 16738 0 433603 15136544 15790045 0 0 0 0 8332040 8287320 0 0 20499 1748158 1919743 10080198 10207063 5056346 5582982 11822607 12495926 24336859 19427196 -12514252 -6931270 The mission of Vanguard Classical School is to facilitate individual academic achievement and character development through a rigorous, content-rich, inclusive learning environment. 0 0 8701769 14290052 Vanguard 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. 8701769 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 24 0 170 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Boos Financial Services Inc 3036435642 10190 Bannock St Suite 104 Northglenn CO 80260 Natalie Doxey Director 1.00 X 0 0 0 Kat Ling Director 1.00 X 0 0 0 Danielle Tomwing Board Chair 2.00 X X 0 0 0 Dan Jorgensen Secretary 1.00 X X 0 0 0 Teresa Tate Director 1.00 X 0 0 0 Ousman Ba Director 1.00 X 0 0 0 John Cerny Executive Director 40.00 X 169847 0 31959 169847 0 31959 1 0 1 0 Gillem Speech Language Pathology 4045 Sunset View Paris TX 75462 SPED Services 101059 1 1443425 39830 1483255 Per Pupil Revenue 611110 10807917 10807917 Mill Levy 611110 2938810 2938810 Pupil Activities 611110 109722 109722 13856449 16738 16738 615 0 615 615 615 Miscellaneous Revenue 611110 432988 432988 432988 15790045 14290052 0 16738 X 205513 154135 51378 6337243 5386657 950586 1117390 946272 171118 528571 447625 80946 98603 83503 15100 40126 40126 9650 9650 144988 123240 21748 96292 81848 14444 2301927 1956638 345289 63961 54367 9594 96238 81802 14436 974952 828709 146243 98499 83724 14775 Purchased Services 1011458 859739 151719 Instructional Supplies 743530 743530 Repairs & Maintenance 263416 223904 39512 Other Expenses 120549 102467 18082 -4045843 -3456391 -609951 20499 10207063 8701769 1484795 20499 5558447 6552197 35000 50000 524064 951953 38676 166418 76670 85869 2204588 996341 118220 1208247 5471530 3481242 11822607 12495926 1065065 907446 161183 134760 23110611 18384990 24336859 19427196 X -12976252 -7444270 462000 513000 -12514252 -6931270 11822607 12495926 5582982 0 X X 0 1 X 1 0 X 1756850 852004 904846 343552 144337 199215 104186 104186 1208247 Deferred Outflows of Resources 3446242 Deposits 35000 3481242 Net Pension Liabilities 10885555 Deferred Inflows of Resources 5793387 Net OPEB Liability 526647 Compensated Absences 106816 Leases Payable 1072585 18384990 17015060 1225015 1225015 15790045 0 15790045 11841923 1634860 1634860 10207063 0 10207063 Part XI, Line 2d - Other Adjustments: Building Corporation Interest Income 4,671. Building Corporation Rental Income 1,220,344. Part XII, Line 2d - Other Adjustments: Building Corporation Depreciation Expense 564,406. Building Corporation Bank Fees 110. Building Corporation Interest Expense 1,070,344. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The school informs and enforces Anti discriminatory Policy and Procedures throughout its publications. 0 0 0 0 0 0 0 0 0 John Cerny Executive Director 169847 0 0 0 0 0 31959 0 0 0 201806 0 0 0 Form 990, Part VI, Section B, line 11b Form 990 is prepared from audited financial statements and provided to the governing board prior to being filed. Form 990, Part VI, Section B, line 12c All 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 15 The 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 19 The organization provides these documents upon request from the public and and publishes on their website. Form 990, Part IX, line 24e Small Equipment: Program service expenses 59,086. Management and general expenses 10,427. Fundraising expenses 0. Total expenses 69,513. Fundraising Expenses: Program service expenses 0. Management and general expenses 0. Fundraising expenses 20,499. Total expenses 20,499. Pension Accrual: Program service expenses -3,515,477. Management and general expenses -620,378. Fundraising expenses 0. Total expenses -4,135,855. Form 990, Part IX, Line 24E: The school is a participant in the State's public pension plan (PERA) and began reporting a portion of the State's unfunded net pension liability following Governmental Accounting Standards Board Statement (GASB) No. 68, Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27 in fiscal year 2015. The School also participates in the State's Postemployment Healthcare Benefit Plan per GASB Statement 75. As a result of these GASB statements, the School records an expense in its Government Wide financial reports each year that swings widely from year to year based on future investment return assumptions, participation, and other projections made by PERA's actuaries. Due to the unpredictable and uncontrollable nature of these swings, and that the liability is not a true liability of the school, these State driven accruals are reported as other in Part IX to allow the reader to track the impact of these accruals separately and to remain consistent with historical reporting. Vanguard Classical School Building Corporation 17101 E Ohio Dr Aurora CO 80017 851487653 Lease property and equipment to Vanguard Classical School. CO Vanguard Classical School C 1225015 24073610 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Vanguard Classical School K 1220344 Fair market value