VACAVILLE CHRISTIAN ACADEMY: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- VACAVILLE CHRISTIAN ACADEMY (EIN 94-2299082)
- Tax period
- 2015-08-01 to 2016-07-31
- Filed
- 2017-06-14
- IRS object ID
- 201731659349301168
- Schema version
- 2015v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-06-14T15:50:29-05:00 | ReturnTs |
| Tax Period End | 2016-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942299082 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vacaville Christian Schools | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VACA | BusinessNameControlTxt |
| Phone | 7074461776 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1Txt |
| City | Vacaville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95687 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul Harrell | PersonNm |
| Person Title | Head of School | PersonTitleTxt |
| Phone | 7074461776 | PhoneNum |
| Signature | 2017-06-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Francis K Brown II | PreparerPersonNm |
| PTIN | P00465640 | PTIN |
| Phone | 7149619300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Paul Harrell | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1Txt |
| City | Vacaville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95687 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,901,564 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GO-VCS.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Bible-based education. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 194 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $472,951 | PYContributionsGrantsAmt |
| CY Contributions Grants | $491,067 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,140,834 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,376,192 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,234 | PYInvestmentIncomeAmt |
| CY Investment Income | $16,978 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,802,566 | PYOtherRevenueAmt |
| CY Other Revenue | -$87,177 | CYOtherRevenueAmt |
| PY Total Revenue | $21,420,585 | PYTotalRevenueAmt |
| CY Total Revenue | $9,797,060 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $635,910 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,104,412 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,329,125 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,551,093 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $108,845 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,229,576 | PYOtherExpensesAmt |
| CY Other Expenses | $3,290,200 | CYOtherExpensesAmt |
| PY Total Expenses | $10,194,611 | PYTotalExpensesAmt |
| CY Total Expenses | $9,945,705 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,225,974 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$148,645 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,365,186 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,105,315 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,745,125 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,633,899 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,620,061 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,471,416 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Vacaville Christian Schools in partnership with home and church exists to provide a distinctive Christ-centered education in a nurturing environment, which equips young people to excel in life and service to Jesus Christ. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,954,433 | ExpenseAmt |
| Grant | $1,104,412 | GrantAmt |
| Revenue | $9,376,192 | RevenueAmt |
| Desc | Non-denominational Christian school and childcare facility servicing children from infancy through high school, including daycare before and after normal school hours. During the 15/16 school year we provided education to 883 students. | Desc |
| Total Program Service Expenses | $7,954,433 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 60 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 194 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Harrell | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7074461776 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1117 Davis Street | AddressLine1Txt |
| City | Vacaville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95687 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Ron Myska | ||||||
| Board Chair | 1.00 | Yes (X) | Yes (X) | $7,852 | $0 | $0 |
| Scott Jacobs | ||||||
| Board Vice-Chair | 1.00 | Yes (X) | Yes (X) | $7,235 | $0 | $0 |
| Donna Martian | ||||||
| Board Secretary | 1.00 | Yes (X) | Yes (X) | $5,797 | $0 | $0 |
| Ted Spinardi | ||||||
| Board Treasurer | 1.00 | Yes (X) | Yes (X) | $4,488 | $0 | $0 |
| Bejan Pazdel | ||||||
| Board Member | 1.00 | Yes (X) | $7,852 | $0 | $0 | |
| Sheila Tucker | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Lillis | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Amy Utt | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Alexander | ||||||
| Board Member | 1.00 | Yes (X) | $9,866 | $0 | $0 | |
| Christopher Lambert | ||||||
| Board Member | 1.00 | Yes (X) | $7,816 | $0 | $0 | |
| Anthony Grafals | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Paul Harrell | ||||||
| Head of School | 40.00 | Yes (X) | $100,889 | $0 | $125,121 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $151,795 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $125,121 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Redwood Building Maintenance | |||||
| PO Box 750985 | Petaluma | CA | 94975 | Janitorial Services | $153,444 |
| GBS Vacaville Energy LLC | |||||
| 954 Hampswood Way | San Jose | CA | 95120 | Energy Generated from Solar Panels | $149,526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $142,422 | FundraisingAmt |
| All Other Contributions | $348,645 | AllOtherContributionsAmt |
| Total Contributions | $491,067 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $8,185,472 | $8,185,472 |
| Auxiliary | 611710 | $1,190,720 | $1,190,720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,376,192 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,978 | TotalRevenueColumnAmt |
| Exclusion | $16,978 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $17,327 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $142,422 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $104,504 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$87,177 | TotalRevenueColumnAmt |
| Exclusion | -$87,177 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,797,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,376,192 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$70,199 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,104,412 | TotalAmt |
| Program Services | $1,104,412 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,510 | TotalAmt |
| Program Services | $52,504 | ProgramServicesAmt |
| Management And General | $204,006 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,397,577 | TotalAmt |
| Program Services | $3,447,481 | ProgramServicesAmt |
| Management And General | $947,945 | ManagementAndGeneralAmt |
| Fundraising | $2,151 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $548,818 | TotalAmt |
| Program Services | $422,720 | ProgramServicesAmt |
| Management And General | $126,098 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,188 | TotalAmt |
| Program Services | $261,693 | ProgramServicesAmt |
| Management And General | $86,495 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,398 | TotalAmt |
| Management And General | $5,398 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,951 | TotalAmt |
| Management And General | $43,951 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,521 | TotalAmt |
| Management And General | $72,851 | ManagementAndGeneralAmt |
| Fundraising | $89,670 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,546 | TotalAmt |
| Program Services | $12,427 | ProgramServicesAmt |
| Management And General | $95,437 | ManagementAndGeneralAmt |
| Fundraising | $682 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,080 | TotalAmt |
| Program Services | $104,080 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,889 | TotalAmt |
| Program Services | $810,958 | ProgramServicesAmt |
| Management And General | $113,221 | ManagementAndGeneralAmt |
| Fundraising | $8,710 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,597 | TotalAmt |
| Program Services | $11,696 | ProgramServicesAmt |
| Management And General | $901 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $707,237 | TotalAmt |
| Program Services | $608,224 | ProgramServicesAmt |
| Management And General | $91,941 | ManagementAndGeneralAmt |
| Fundraising | $7,072 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,032 | TotalAmt |
| Program Services | $48,188 | ProgramServicesAmt |
| Management And General | $7,284 | ManagementAndGeneralAmt |
| Fundraising | $560 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Student Classroom Expen | $626,100 | $626,100 | |
| Auxiliary expenses | $330,613 | $243,714 | $86,899 |
| Student Activity Expens | $200,236 | $200,236 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,945,705 | TotalAmt |
| Program Services | $7,954,433 | ProgramServicesAmt |
| Management And General | $1,882,427 | ManagementAndGeneralAmt |
| Fundraising | $108,845 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $557,643 | BOYAmt |
| EOY | $555,479 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,158,509 | BOYAmt |
| EOY | $1,314,296 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,657 | BOYAmt |
| EOY | $68,273 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,036 | BOYAmt |
| EOY | $147,272 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,584,814 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,595,700 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,418,744 | BOYAmt |
| EOY | $16,989,114 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,597 | BOYAmt |
| EOY | $30,881 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,365,186 | BOYAmt |
| EOY | $19,105,315 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,136 | BOYAmt |
| EOY | $386,667 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $426,409 | BOYAmt |
| EOY | $431,510 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,979,580 | BOYAmt |
| EOY | $4,815,722 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,745,125 | BOYAmt |
| EOY | $5,633,899 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,604,690 | BOYAmt |
| EOY | $13,465,845 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,371 | BOYAmt |
| EOY | $5,571 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,620,061 | BOYAmt |
| EOY | $13,471,416 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,365,186 | BOYAmt |
| EOY | $19,105,315 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$148,645 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,226,960 | OtherCostOrOtherBasisAmt |
| Book Value | $4,226,960 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,724,216 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,327,901 | DepreciationAmt |
| Book Value | $12,396,315 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,530,324 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,168,404 | DepreciationAmt |
| Book Value | $361,920 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $103,314 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,395 | DepreciationAmt |
| Book Value | $3,919 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,989,114 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,744,648 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $104,504 | OtherRevenueAmt |
| Revenue Not Reported | $104,504 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,640,144 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,156,916 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,156,916 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,797,060 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,893,293 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $104,504 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $104,504 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,788,789 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,156,916 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,156,916 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,945,705 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of July 31, 2016 and 2015, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. |
| Part XI, Line 2d - Other Adjustments: | Direct fundraising expenses netted with revenue 104,504. |
| Part XI, Line 4b - Other Adjustments: | Tuition discounts netted with revenue 1,156,916. |
| Part XII, Line 2d - Other Adjustments: | Direct fundraising expenses netted with revenue 104,504. |
| Part XII, Line 4b - Other Adjustments: | Tuition discounts netted with revenue 1,156,916. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The organization's racial nondiscriminatory policy is included on the school's website. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Cookie Dough | Event1Nm |
| Gross Receipts Event1 | $76,244 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $76,244 | CharitableContriEvent1Amt |
| Cash Prizes Event1 | $2,600 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $5,905 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $43,812 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $629 | OtherDirectExpensesEvent1Amt |
| Event2 | Crab Feed | Event2Nm |
| Gross Receipts Event2 | $70,993 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $56,794 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $14,199 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $1,228 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $12,157 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $12,952 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $1,050 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $18,531 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $12,512 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $9,384 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $3,128 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $3,500 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $916 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $1,224 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $159,749 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $142,422 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,327 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $2,600 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $7,133 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $15,657 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $57,680 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,050 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $20,384 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $104,504 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$87,177 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition financial aid | GrantTypeTxt |
| Recipient | 371 | RecipientCnt |
| Cash Grant | $1,104,412 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Financial aid is granted based on financial need. Financial aid applications are made through SmartAidForSchools and recommendations are made to VCS. The recommendations are reviewed and final grant amount is determined by the Controller and Head of School. Financial Aid is applied directly to tuition through Smart Tuition. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul Harrell | PersonNm |
| Title | Head of School | TitleTxt |
| Base Compensation Filing Org | $100,889 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $980 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $125,121 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $226,990 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Housing and car allowances were paid for Paul Harrell, Head of School. Both the housing allowance and car allowance are considered non-taxable. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | Board Member | RelationshipWithOrgTxt |
| Cash Grant | $35,476 | CashGrantAmt |
| Type Of Assistance | Tuition discounts | TypeOfAssistanceTxt |
| Assistance Purpose | Tuition assistance | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 was prepared by an independent accounting firm and reviewed in detail by the Head of School and Board Treasurer. The reviewed 990 was forwarded to the Finance Committee for further review and approval before filing. The complete 990 was forwarded to the entire board for review after filing. |
| Form 990, Part VI, Section B, line 12c | The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Board is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. If the interested person is a member of the Board, the remaining members shall review and make a determiniation regarding a potential conflict. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Section B, line 15a | Officer compensation is set by the Board of Directors, whom are independent. A salary survey is conducted for comparability data from the local northern California area. The process is conducted and documented by the board. The board minutes reflect discussion and votes on officer compensation. Line 15b - There are no other compensated officers or key employees. Therefore, this question is answered no in accordance with the instructions. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| Form 990, Part XI, Line 2c: | The Organization has a committee that assumes responsibility for oversight of the audit/review of its financial statements and selection of an independent accountant. This process has not changed since the prior year. |
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