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    <Timestamp>2011-04-28T11:58:50-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CLAIBORNE &amp; ASSOCIATES CPAS &amp; ADVISORS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>40327 STAGECOACH RD</AddressLine1>
        <City>OAKHURST</City>
        <State>CA</State>
        <ZIPCode>93644</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770937726</EIN>
      <Name>
        <BusinessNameLine1>Vision Academy of The Arts</BusinessNameLine1>
      </Name>
      <NameControl>VISI</NameControl>
      <Phone>5596831567</Phone>
      <USAddress>
        <AddressLine1>PO Box 1272</AddressLine1>
        <City>Oakhurst</City>
        <State>CA</State>
        <ZIPCode>93644</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Jacqueline Byers</Name>
      <Title>President</Title>
      <DateSigned>2011-04-28</DateSigned>
    </Officer>
    <Preparer>
      <Name>Joy Claiborne</Name>
      <Phone>5596834224</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="10000105" softwareVersion="2010v3.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>35461</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>11269</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>10610</ProgramServiceRevenue>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>13582</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>2150</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>11432</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>33311</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>11879</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>13189</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>537</PrintingPublicationsPostage>
      <OtherExpensesTotal>5650</OtherExpensesTotal>
      <TotalExpenses>31255</TotalExpenses>
      <ExcessOrDeficitForYear>2056</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>4758</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>6814</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>4758</BOY>
        <EOY>6814</EOY>
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        <BOY>4758</BOY>
        <EOY>6814</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>4758</BOY>
        <EOY>6814</EOY>
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      <PrimaryExemptPurpose>Vision Academy Offers Scholarships, Events and Programs in Music, Drama, Art, Dance and Writing</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SMALL DONATIONS WERE GIVEN TO OTHER SCHOOLS AND NON PROFIT OGANIZATIONS TO ENCOURAGE RECIPRICAL PARTICIPATION AND TEACHERS TO VOLUNTEER WITH OUR ORGANIZATION</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GRANTS &amp; WORKSHOPS TO STUDY THE ARTS TO ENCOURAGE PARTICIPATION IN CLASSROOM PROJECTS AND STUDY THE HISTORY OF THE SURROUNDING AREAS. SIX STUDENTS RECEIVED CHECKS OF VARIOUS AMOUNTS FOR AIS GRANTS AND WORKSHOPS AND CLASSES HELD THROUGHOUT THE YEAR.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>WRITING, DRAMA, ART, AND MUSIC SCHOLARSHIPS TO YOSEMITE HIGHSCHOOL STUDENTS. SIX STUDENTS AT VARIOUS LEVELS WERE AWARDED SCHOLARSHIPS OF $750 TO $1,000 EACH</DescriptionProgramServiceAccom>
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        <PersonName>Robyn Suderman</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 1272</AddressLine1>
          <City>Oakhurst</City>
          <State>CA</State>
          <ZIPCode>93644</ZIPCode>
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        <Title>Vice President</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Judie Fischer</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 1272</AddressLine1>
          <City>Oakhurst</City>
          <State>CA</State>
          <ZIPCode>93644</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Sheila Adams</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 1272</AddressLine1>
          <City>Oakhurst</City>
          <State>CA</State>
          <ZIPCode>93644</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jacqueline Byers</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 1272</AddressLine1>
          <City>Oakhurst</City>
          <State>CA</State>
          <ZIPCode>93644</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>Judie Fischer</NamePerson>
        <AddressUS>
          <AddressLine1>PO Box 1272</AddressLine1>
          <City>Oakhurst</City>
          <State>CA</State>
          <ZIPCode>93644</ZIPCode>
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        <TelephoneNumber>5596831567</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus1Year>28864</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>35461</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
      </GrossReceiptsFromAdmissions>
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        <Total>0</Total>
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      <AmtsRecdFromDisqualPersons>
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        <Identifier>Form 990-EZ, Part I, Line 16.16</Identifier>
        <ReturnReference>Other Expenses.16</ReturnReference>
        <Explanation>Franchise Tx Bd $10</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.15</Identifier>
        <ReturnReference>Other Expenses.15</ReturnReference>
        <Explanation>Registry of Charitable Trust $25</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.14</Identifier>
        <ReturnReference>Other Expenses.14</ReturnReference>
        <Explanation>P. O. Box Rent $28</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.13</Identifier>
        <ReturnReference>Other Expenses.13</ReturnReference>
        <Explanation>Decorations $47</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>Repair and maintenance expense $48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.11</Identifier>
        <ReturnReference>Other Expenses.11</ReturnReference>
        <Explanation>Meals $50</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>Daffodill Planting $54</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>Membership dues $120</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>Equipment Rental $130</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Telephone $195</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>State Compensation Insurance $234</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>Supplies $435</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Engraving $687</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Shirts $929</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1012</Identifier>
        <ReturnReference>Other Expenses.1012</ReturnReference>
        <Explanation>Insurance $2321</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1001</Identifier>
        <ReturnReference>Other Expenses.1001</ReturnReference>
        <Explanation>Advertising and Promotion $337</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.25</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.25</ReturnReference>
        <Explanation>Class of Activity: Classroom Scholarships | Donee's Name: OES | Relationship of Donee: None | Cash Amount Given: $5561</Explanation>
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