LA VIDA INDEPENDENT STUDY CHARTER SCHOOL: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
LA VIDA INDEPENDENT STUDY CHARTER SCHOOL (EIN 68-0473130)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-02-17
IRS object ID
201530489349302208
Schema version
2013v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-02-17T13:58:13-08:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN205522373PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Rick Bowers CPABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1730 S Dora StreetAddressLine1
CityUkiahCity
StateCAState
ZIP Code95482ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680473130EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LA VIDA INDEPENDENT CHARTER SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlLAVIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1461AddressLine1
CityUKIAHCity
StateCAState
ZIP Code95482ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANN KELLYPersonNm
Person TitleADMINISTRATORPersonTitleTxt
Phone7074596344PhoneNum
Signature2015-02-05SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRick Bowers CPAPreparerPersonNm
PTINP01219757PTIN
Phone7074689210PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANN KELLYPrincipalOfficerNm
Gross Receipts$618,723GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCHARTER SCHOOL PROVIDING AN INNOVATIVE CHILD CENTERED PROGRAM THAT SUPPORTS INDEPENDENT STUDY WITH CULTURALLY RICH, ON-SITE CLASSES FOR KINDERGARTEN TO TWELFTH GRADE, AIMING TO CREATE A CULTURE OF FREEDOM AND RESPONSIBILITY TOWARDS A LOVE OF LEARNING.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee36TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$544,823PYContributionsGrantsAmt
CY Contributions Grants$618,723CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$544,823PYTotalRevenueAmt
CY Total Revenue$618,723CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$361,434PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$438,714CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$200,018PYOtherExpensesAmt
CY Other Expenses$175,386CYOtherExpensesAmt
PY Total Expenses$561,452PYTotalExpensesAmt
CY Total Expenses$614,100CYTotalExpensesAmt
PY Revenues Less Expenses-$16,629PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,623CYRevenuesLessExpensesAmt
Total Assets BOY$170,209TotalAssetsBOYAmt
Total Assets EOY$184,941TotalAssetsEOYAmt
Total Liabilities BOY$18,141TotalLiabilitiesBOYAmt
Total Liabilities EOY$28,250TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$152,068NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$156,691NetAssetsOrFundBalancesEOYAmt
MissionCHARTER SCHOOL PROVIDING AN INNOVATIVE CHILD CENTERED PROGRAM THAT SUPPORTS INDEPENDENT STUDY WITH CULTURALLY RICH, ON-SITE CLASSES FOR KINDERGARTEN TO TWELFTH GRADE, AIMING TO CREATE A CULTURE OF FREEDOM AND RESPONSIBILITY TOWARDS A LOVE OF LEARNING.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$429,959ExpenseAmt
DescTHE SCHOOL SERVES BOTH ELEMENTARY AND HIGH SCHOOL STUDENTS AND PROVIDES CURRICULUM, SUPPLIES, AND INSTRUCTION TO ABOUT 70 STUDENTS. IT PUBLISHES POLICY AND PROGRAM MATERIALS FOR PARENTS, NUMEROUS DATA AND INFORMATIION REPORTS FOR THE DISTRICT, COUNTY AND STATE. THE SCHOOL MONITORS AND ASSESSES STUDENT ACHIEVEMENT IN LOCAL AND STATE MANDATED FORMATS.Desc
Total Program Service Expenses$429,959TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee36EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANN KELLYPersonNm
Phone7074596344PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1461AddressLine1
CityUKIAHCity
StateCAState
ZIP Code95482ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SHERRY STEELE
BOARD MEMBER2.000.00Yes (X)$0$0$0
CYNTHIA RAISER JEAVONS
SECRETARY2.000.00Yes (X)$0$0$0Yes (X)
KEVIN BRITTON
PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
BOB WHITNEY
BOARD MEMBER2.000.00Yes (X)$0$0$0
ANN KELLY
ADMINISTRATOR40.000.00$54,397$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$54,397TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$618,723GovernmentGrantsAmt
Total Contributions$618,723TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$618,723TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$54,397TotalAmt
Management And General$54,397ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$342,572TotalAmt
Program Services$296,486ProgramServicesAmt
Management And General$46,086ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$21,656TotalAmt
Program Services$16,174ProgramServicesAmt
Management And General$5,482ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,019TotalAmt
Program Services$6,014ProgramServicesAmt
Management And General$2,005ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,070TotalAmt
Program Services$9,053ProgramServicesAmt
Management And General$3,017ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,700TotalAmt
Management And General$3,700ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$52,075TotalAmt
Program Services$14,787ProgramServicesAmt
Management And General$37,288ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$35,648TotalAmt
Program Services$17,824ProgramServicesAmt
Management And General$17,824ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,080TotalAmt
Program Services$3,040ProgramServicesAmt
Management And General$3,040ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,667TotalAmt
Management And General$4,667ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BOOKS AND SUPPLIES$61,035$61,035
COMMUNICATIONS$5,352$2,676$2,676
DUES AND MEMBERSHIPS$1,088$1,088
OPERATIONS AND HOUSEKEEPING$5,741$2,870$2,871

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$614,100TotalAmt
Program Services$429,959ProgramServicesAmt
Management And General$184,141ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$75,057BOYAmt
EOY$98,364EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$94,407BOYAmt
EOY$75,930EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$745BOYAmt
EOY$10,647EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$170,209BOYAmt
EOY$184,941EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$18,141BOYAmt
EOY$28,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,141BOYAmt
EOY$28,250EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$147,424BOYAmt
EOY$149,401EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,644BOYAmt
EOY$7,290EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$152,068BOYAmt
EOY$156,691EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$170,209BOYAmt
EOY$184,941EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,623ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990 REVIEWED BY EXECUTIVE DIRECTOR AND BOARD UPON REQUEST...
Conflict of interest policy compliance Part VI line 12cCONFLICT OF INTEREST IN WRITING AND REVIEWED ANNUALLY...
CEO executive director top management comp Part VI line 15aSALARIES REVIEWED AND COMPARED TO AVAILABLE DATA BY BOARD...
Other officer or key employee compensation Part VI line 15bSALARIES REVIEWED AND COMPARED TO AVAILABLE DATA BY BOARD...
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST...

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