VANGUARD CLASSICAL SCHOOL INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
VANGUARD CLASSICAL SCHOOL INC (EIN 37-1532379)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-12
IRS object ID
202201329349304815
Schema version
2020v4.2
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)
Return2022-05-12T13:10:46-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 Begin2020-07-01TaxPeriodBeginDt

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)
PersonDanielle TomwingPersonNm
Person TitleBoard ChairPersonTitleTxt
Phone3036912384PhoneNum
Signature2022-05-12SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDaniellePersonFirstNm
Person LastTomwingPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonThomas G SistarePreparerPersonNm
PTINP00356968PTIN
Phone7196301091PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDanielle TomwingPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,136,544GrossReceiptsAmt
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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee151TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,493,124PYContributionsGrantsAmt
CY Contributions Grants$2,334,037CYContributionsGrantsAmt
PY Program Service Revenue$12,845,374PYProgramServiceRevenueAmt
CY Program Service Revenue$12,793,959CYProgramServiceRevenueAmt
PY Investment Income$36,359PYInvestmentIncomeAmt
CY Investment Income$8,548CYInvestmentIncomeAmt
PY Other Revenue$3,710PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$14,378,567PYTotalRevenueAmt
CY Total Revenue$15,136,544CYTotalRevenueAmt
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$7,235,468PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,332,040CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,638,810PYOtherExpensesAmt
CY Other Expenses$1,748,158CYOtherExpensesAmt
PY Total Expenses$10,874,278PYTotalExpensesAmt
CY Total Expenses$10,080,198CYTotalExpensesAmt
PY Revenues Less Expenses$3,504,289PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,056,346CYRevenuesLessExpensesAmt
Total Assets BOY$5,746,171TotalAssetsBOYAmt
Total Assets EOY$11,822,607TotalAssetsEOYAmt
Total Liabilities BOY$23,316,769TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,336,859TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$17,570,598NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$12,514,252NetAssetsOrFundBalancesEOYAmt
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$8,594,873ExpenseAmt
Revenue$12,793,959RevenueAmt
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$8,594,873TotalProgramServiceExpensesAmt
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 RequiredYes (1)ScheduleJRequiredInd
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 Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee151EmployeeCnt
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 Line1Boos Financial Services IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3036435642PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110190 Bannock St Suite 104AddressLine1Txt
CityNorthglennCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80260ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Aaron Baer
Director1.00Yes (X)$0$0$0
Kat Ling
Director1.00Yes (X)$0$0$0
Karen Secor
Treasurer1.00Yes (X)$0$0$0Yes (X)
Danielle Tomwing
Board Chair3.00Yes (X)$0$0$0Yes (X)
Dan Jorgensen
Secretary1.00Yes (X)$0$0$0Yes (X)
John Cerny
Executive Director40.00$152,624$0$30,157Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$152,624TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$30,157TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$2,332,080GovernmentGrantsAmt
All Other Contributions$1,957AllOtherContributionsAmt
Total Contributions$2,334,037TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Per Pupil Revenue611110$9,589,414$9,589,414
Mill Levy611110$3,162,468$3,162,468
Pupil Activities611110$42,077$42,077
FieldValueIRS element (for citing)
Total Program Service Revenue$12,793,959TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,548TotalRevenueColumnAmt
Exclusion$8,548ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,136,544TotalRevenueColumnAmt
Related Or Exempt Func Income$12,793,959RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$8,548ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$192,831TotalAmt
Program Services$144,623ProgramServicesAmt
Management And General$48,208ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,481,437TotalAmt
Program Services$5,509,221ProgramServicesAmt
Management And General$972,216ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,114,659TotalAmt
Program Services$944,240ProgramServicesAmt
Management And General$170,419ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$444,505TotalAmt
Program Services$376,545ProgramServicesAmt
Management And General$67,960ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$98,608TotalAmt
Program Services$83,532ProgramServicesAmt
Management And General$15,076ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,152TotalAmt
Management And General$7,152ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,900TotalAmt
Management And General$8,900ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$58,552TotalAmt
Program Services$49,769ProgramServicesAmt
Management And General$8,783ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$94,545TotalAmt
Program Services$80,363ProgramServicesAmt
Management And General$14,182ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,381,896TotalAmt
Program Services$2,024,612ProgramServicesAmt
Management And General$357,284ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,131TotalAmt
Program Services$10,311ProgramServicesAmt
Management And General$1,820ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,678TotalAmt
Program Services$11,626ProgramServicesAmt
Management And General$2,052ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$76,372TotalAmt
Program Services$64,916ProgramServicesAmt
Management And General$11,456ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Purchased Services$866,437$736,472$129,965
Small Equipment$699,056$594,198$104,858
Instructional Supplies$429,480$429,480
Repais & Maintenance$235,972$200,576$35,396

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$3,136,013TotalAmt
Program Services-$2,665,611ProgramServicesAmt
Management And General-$470,402ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,080,198TotalAmt
Program Services$8,594,873ProgramServicesAmt
Management And General$1,485,325ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,984,630BOYAmt
EOY$5,558,447EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$35,000EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$491,372BOYAmt
EOY$524,064EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$247,503BOYAmt
EOY$38,676EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$239,755BOYAmt
EOY$76,670EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$139,609LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,389LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$54,898BOYAmt
EOY$118,220EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,728,013BOYAmt
EOY$5,471,530EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,746,171BOYAmt
EOY$11,822,607EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$628,707BOYAmt
EOY$1,065,065EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$189,090BOYAmt
EOY$161,183EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,498,972BOYAmt
EOY$23,110,611EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$23,316,769BOYAmt
EOY$24,336,859EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$18,090,996BOYAmt
EOY-$12,976,252EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$520,398BOYAmt
EOY$462,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$17,570,598BOYAmt
EOY-$12,514,252EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,746,171BOYAmt
EOY$11,822,607EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,056,346ReconcilationRevenueExpnssAmt
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$48,104OtherCostOrOtherBasisAmt
Depreciation$9,620DepreciationAmt
Book Value$38,484BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$91,505OtherCostOrOtherBasisAmt
Depreciation$11,769DepreciationAmt
Book Value$79,736BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$118,220TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDeferred Outflows of ResourcesDesc
Book Value$5,471,530BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,471,530TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
Net Pension Liabilities$15,713,784
Deferred Inflows of Resources$6,761,265
Net OPEB Liability$571,155
Compensated Absences$64,407
FieldValueIRS element (for citing)
Total Liability$23,110,611TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$14,997,872TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$14,997,872RevenueSubtotalAmt
Other Revenues Not Included$138,672OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$138,672RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$15,136,544TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,941,526TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,941,526ExpensesSubtotalAmt
Other Expenses Not Included$138,672OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$138,672ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,080,198TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part XI, Line 4b - Other Adjustments:State Share Mitigation 138,672.
Part XII, Line 4b - Other Adjustments:State Share Mitigation 138,672.

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 J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJohn CernyPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$152,624BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$30,157DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$182,781TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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.
Form 990, Part IX, line 24eOther Expenses : Program service expenses 51,231. Management and general expenses 9,041. Fundraising expenses 0. Total expenses 60,272. Pension Accrual : Program service expenses -2,716,842. Management and general expenses -479,443. Fundraising expenses 0. Total expenses -3,196,285.
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.

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$631,616ShareOfTotalIncomeAmt
Share Of EOY Assets$24,355,889ShareOfEOYAssetsAmt
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 Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Vanguard Classical SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$631,616InvolvedAmt
Method Of Amount DeterminationFair market valueMethodOfAmountDeterminationTxt

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