LA VIDA INDEPENDENT STUDY CHARTER SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
LA VIDA INDEPENDENT STUDY CHARTER SCHOOL (EIN 68-0473130)
Tax period
2012-07-01 to 2013-06-30
Filed
2014-03-13
IRS object ID
201400729349300015
Schema version
2012v2.1
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)
Timestamp2014-03-13T08:38:39-07:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN205522373EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Rick Bowers CPABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1730 S Dora StreetAddressLine1
CityUkiahCity
StateCAState
ZIP Code95482ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN680473130EIN

Name Name

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

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameANN KELLYName
TitleADMINISTRATORTitle
Phone7074596344Phone
Date Signed2014-03-05DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameRick Bowers CPAName
PTINP01219757PTIN
Phone7074689210Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonANN KELLYNameOfPrincipalOfficerPerson
Gross Receipts544823GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2001YearFormation
State Legal DomicileCAStateLegalDomicile
Activity Or Mission DescriptionCHARTER 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees32TotalNbrEmployees
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year527742ContributionsGrantsPriorYear
Contributions Grants Current Year544823ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year527742TotalRevenuePriorYear
Total Revenue Current Year544823TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year368827SalariesEtcPriorYear
Salaries Etc Current Year415534SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year140849OtherExpensePriorYear
Other Expenses Current Year145918OtherExpensesCurrentYear
Total Expenses Prior Year509676TotalExpensesPriorYear
Total Expenses Current Year561452TotalExpensesCurrentYear
Revenues Less Expenses Prior Year18066RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-16629RevenuesLessExpensesCY
Total Assets BOY184902TotalAssetsBOY
Total Assets EOY170209TotalAssetsEOY
Total Liabilities BOY16205TotalLiabilitiesBOY
Total Liabilities EOY18141TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY168697NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY152068NetAssetsOrFundBalancesEOY
Mission DescriptionCHARTER 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense365105Expense
DescriptionTHE 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.Description
Total Program Service Expense365105TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10963NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees32NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledfalseForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonANN KELLYNamePerson
Telephone Number7074596344TelephoneNumber

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
CYNTHIA RAISER JEAVONS
SECRETARY2.00X000
KEVIN BRITTON
PRESIDENT2.00X000
SARAH LIVINGSTON
V PRESIDENT2.00X000
SHERRY STEELE
DIRECTOR2.00X000
ANN KELLY
ADMINISTRATOR40.005410000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org54100TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Government Grants544823GovernmentGrants
Total Contributions544823TotalContributions

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column544823TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total54100Total
Management And General54100ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total301099Total
Program Services258678ProgramServices
Management And General42421ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total21740Total
Program Services15870ProgramServices
Management And General5870ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total25089Total
Program Services18315ProgramServices
Management And General6774ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total13506Total
Program Services9859ProgramServices
Management And General3647ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total1713Total
Management And General1713ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total9035Total
Management And General9035ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total37549Total
Management And General37549ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total3832Total
Management And General3832ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total33409Total
Program Services16705ProgramServices
Management And General16704ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total8648Total
Program Services4324ProgramServices
Management And General4324ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total4386Total
Management And General4386ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
BOOKS AND SUPPLIES3558635586
DUES AND MEMBERSHIPS224224
COMMUNICATIONS460023002300
COPIER LEASE693634683468

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total561452Total
Program Services365105ProgramServices
Management And General196347ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY40919BOY
EOY75057EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY143238BOY
EOY94407EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY745BOY
EOY745EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY184902BOY
EOY170209EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY16205BOY
EOY18141EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY16205BOY
EOY18141EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY165159BOY
EOY147424EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY3538BOY
EOY4644EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY168697BOY
EOY152068EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY184902BOY
EOY170209EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-16629ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedfalseGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
O01Form 990 governing body review Part VI line 11FORM 990 REVIEWED BY EXECUTIVE DIRECTOR AND BOARD UPON REQUEST...
O02Conflict of interest policy compliance Part VI line 12cCONFLICT OF INTEREST IN WRITING AND REVIEWED ANNUALLY...
O03CEO executive director top management comp Part VI line 15aSALARIES REVIEWED AND COMPARED TO AVAILABLE DATA BY BOARD...
O04Other officer or key employee compensation Part VI line 15bSALARIES REVIEWED AND COMPARED TO AVAILABLE DATA BY BOARD...
O05Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST...

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