2020-12-22T14:51:29-06:00 2020-06-30 300514455 Hoelting & Company Inc 31 E Platte Ave Ste 300 Colorado Springs CO 80903 990 2019-07-01 371532379 Vanguard Classical School Inc VANG 3036912384 17101 East Ohio Drive Aurora CO 80017 Danielle Tomwing Board Chair 3036912384 2020-11-16 0 Tom Sistare P00356968 7196301091 2019 2022-09-23 18:48:47Z Danielle Tomwing 17101 East Ohio Drive Aurora CO 80017 14378567 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. 7 7 181 112 0 0 1693340 1493124 11359174 12845374 2910 36359 660 3710 13056084 14378567 0 0 0 0 7030786 7235468 0 0 0 5137605 3638810 12168391 10874278 887693 3504289 7425991 5746171 28500878 23316769 -21074887 -17570598 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 9248527 12849084 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. 9248527 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 0 0 0 0 1 20 0 181 1 0 0 0 0 0 0 0 0 0 0 X 7 7 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 Robert Fulton Director 1.00 X 0 0 0 Hanosky Hernandez Director 1.00 X 0 0 0 Jack Robinson Director 1.00 X 0 0 0 Karen Secor Treasurer 1.00 X X 0 0 0 Danielle Tomwing Board Chair 3.00 X X 0 0 0 Dan Jorgensen Secretary 1.00 X X 0 0 0 Victoria Suarez-Palomo Director 1.00 X 0 0 0 John Cerny Executive Director 40.00 X 130514 0 29755 130514 0 29755 1 0 1 0 0 1461153 31971 1493124 Per Pupil Revenue 611110 9994145 9994145 Mill Levy 611110 2796823 2796823 Pupil Activities 611110 54406 54406 12845374 36359 36359 3710 0 3710 3710 3710 14378567 12849084 0 36359 X 175615 131711 43904 5616682 4774180 842502 1087837 921363 166474 355334 300957 54377 15862 15862 11150 11150 61036 51881 9155 64970 55225 9745 2513823 2136750 377073 16211 13779 2432 83092 70628 12464 Purchased Services 979761 832797 146964 Small Equipment 554033 470928 83105 Instructional Supplies 320224 320224 Repairs & Maintenance 301611 256369 45242 -1282963 -1088265 -194698 10874278 9248527 1625751 0 1658342 2984630 170628 491372 2084 247503 201186 239755 62609 7711 0 54898 5393751 1728013 7425991 5746171 716986 628707 189090 27783892 22498972 28500878 23316769 X -21551991 -18090996 477104 520398 -21074887 -17570598 7425991 5746171 3504289 0 X X 0 1 X 1 0 X 48104 4810 43294 14505 2901 11604 54898 Deferred Outflows of Resources 1728013 1728013 Net Pension Liabilities 13261164 Deferred Inflows of Resources 8585869 Net OPEB Liability 651939 22498972 14378567 0 14378567 0 14378567 10874278 0 10874278 0 10874278 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 130514 0 0 0 0 0 29755 0 0 0 160269 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 Instructional Technology : Program service expenses 152,363. Management and general expenses 26,888. Fundraising expenses 0. Total expenses 179,251. Utilities : Program service expenses 108,165. Management and general expenses 19,088. Fundraising expenses 0. Total expenses 127,253. Other Expenses : Program service expenses 52,527. Management and general expenses 9,270. Fundraising expenses 0. Total expenses 61,797. Food Service Expenses : Program service expenses 15,029. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,029. Supplies : Program service expenses 844. Management and general expenses 149. Fundraising expenses 0. Total expenses 993. Pension Accrual: Program service expenses -1,417,193. Management and general expenses -250,093. Fundraising expenses 0. Total expenses -1,667,286. Form 990, Part XII, Line 2c: The board of directors assumes responsibility for the oversight of the audit and selection of an independent accountant. This has not changed from prior years. 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. Thse 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.