BETA

VIBES PUBLIC CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VIBES PUBLIC CHARTER SCHOOL (EIN 46-2909692)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-03-12
IRS object ID
202510719349300201
Schema version
2023v6.0
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)
Return2025-03-12T00:33:25-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN993136398PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KDP & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1841 OHARE PARKWAY STE 200AddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97504ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN462909692EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIBES PUBLIC CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVIBEBusinessNameControlTxt
Phone5417743900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 NORTH RIVERSIDE AVENUEAddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJANI HALEPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone5417743900PhoneNum
Signature2025-02-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL J WARDLE CPAPreparerPersonNm
PTINP02073103PTIN
Phone5417736633PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANI HALEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 N RIVERSIDE AVEAddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97501ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,922,079GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://KUAOREGON.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPLEASE SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF THE ORGANIZATION'S MISSION THE MISSION OF VIBES PUBLIC CHARTER SCHOOL IS TO PROVIDE A HIGH QUALITY EDUCATION IN A POSITIVE LEARNING ENVIRONMENT THAT EMBRACES DIVERSITY, BUILDS ON THE STRENGTHS OF ITS STUDENTS, AND WORKS TO ACCELERATE THE LEARNING OF STUDENTS WHO HAVE TRADITIONALLY COME TO SCHOOL TWO TO THREE YEARS BEHIND IN VOCABULARY AND LITERACY SKILLS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers21TotalVolunteersCnt
Total Gross UBI$270TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,290,177PYContributionsGrantsAmt
CY Contributions Grants$4,966,702CYContributionsGrantsAmt
PY Program Service Revenue$2,160,461PYProgramServiceRevenueAmt
CY Program Service Revenue$1,928,398CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$26,979CYOtherRevenueAmt
PY Total Revenue$7,450,638PYTotalRevenueAmt
CY Total Revenue$6,922,079CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,277,518PYOtherExpensesAmt
CY Other Expenses$7,184,081CYOtherExpensesAmt
PY Total Expenses$7,277,518PYTotalExpensesAmt
CY Total Expenses$7,184,081CYTotalExpensesAmt
PY Revenues Less Expenses$173,120PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$262,002CYRevenuesLessExpensesAmt
Total Assets BOY$3,263,968TotalAssetsBOYAmt
Total Assets EOY$2,797,795TotalAssetsEOYAmt
Total Liabilities BOY$3,069,185TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,865,014TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$194,783NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$67,219NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF VIBES PUBLIC CHARTER SCHOOL IS TO PROVIDE A HIGH QUALITY EDUCATION IN A POSITIVE LEARNING ENVIRONMENT THAT EMBRACES DIVERSITY, BUILDS ON THE STRENGTHS OF ITS STUDENTS, AND WORKS TO ACCELERATE THE LEARNING OF STUDENTS ..CONTINUED ON SCHEDULE O WHO HAVE TRADITIONALLY COME TO SCHOOL TWO TO THREE YEARS BEHIND IN VOCABULARY AND LITERACY SKILLS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,172,538ExpenseAmt
Revenue$1,928,398RevenueAmt
DescENGAGING STUDENTS IN LEARNING ACTIVITIES THAT ARE GROUNDED IN THE COMMON CORE STATE STANDARDS AND ALIGNED WITH RESEARCH SUPPORTED BEST PRACTICES IN TEACHING AND LEARNING.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Revenue$26,709RevenueAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Revenue$26,709TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$5,172,538TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TOM COLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5417743900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 NORTH RIVERSIDE AVENUEAddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97501ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JANI HALE
BOARD CHAIR2.00Yes (X)Yes (X)$0$0$0
PAT BARRY
TREASURER1.00Yes (X)Yes (X)$0$0$0
MARTHA IBARRA
DIRECTOR1.00Yes (X)$0$0$0
LISA HUTCHINS
DIRECTOR1.00Yes (X)$0$0$0
RYAN BERNARD
DIRECTOR1.00Yes (X)$0$0$0
IGNACIO SANCHEZ
MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KIDS UNLIMITED OF OREGONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 N RIVERSIDEAddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97501ZIPCd
FieldValueIRS element (for citing)
ServicesRENTServicesDesc
Compensation$420,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$4,966,702GovernmentGrantsAmt
Total Contributions$4,966,702TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEDUCATIONAL SUPPORT SVDesc
Business611710BusinessCd
Total Revenue Column$1,928,398TotalRevenueColumnAmt
Related Or Exempt Func Income$1,928,398RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,928,398TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescUNIFORMS & YEARBOOKSDesc
Business900099BusinessCd
Total Revenue Column$26,979TotalRevenueColumnAmt
Related Or Exempt Func Income$26,709RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$270UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$26,979OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,922,079TotalRevenueColumnAmt
Related Or Exempt Func Income$1,955,107RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$270UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,850TotalAmt
Management And General$25,850ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$298,848TotalAmt
Program Services$239,078ProgramServicesAmt
Management And General$59,770ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$121,152TotalAmt
Program Services$96,922ProgramServicesAmt
Management And General$24,230ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$417,533TotalAmt
Program Services$300,624ProgramServicesAmt
Management And General$116,909ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,343TotalAmt
Management And General$19,343ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACTED STAFF EXPENS$6,000,387$4,309,996$1,690,391
SUPPLIES$104,104$92,765$11,339
TEXTBOOKS$42,263$42,263
SMALL COMPUTER HARDWARE$36,953$18,477$18,476

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$117,648TotalAmt
Program Services$72,413ProgramServicesAmt
Management And General$45,235ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,184,081TotalAmt
Program Services$5,172,538ProgramServicesAmt
Management And General$2,011,543ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$777,777BOYAmt
EOY$295,407EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$70,362EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,586,706LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,154,680LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,486,191BOYAmt
EOY$2,432,026EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,263,968BOYAmt
EOY$2,797,795EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,662BOYAmt
EOY$25,623EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,531,870BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$507,653BOYAmt
EOY$2,839,391EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,069,185BOYAmt
EOY$2,865,014EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$194,783BOYAmt
EOY-$67,219EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$194,783BOYAmt
EOY-$67,219EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,263,968BOYAmt
EOY$2,797,795EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$262,002ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$101,267OtherCostOrOtherBasisAmt
Depreciation$62,080DepreciationAmt
Book Value$39,187BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,485,439OtherCostOrOtherBasisAmt
Depreciation$1,092,600DepreciationAmt
Book Value$2,392,839BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,432,026TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO KIDS UNLIMITED OF OREGON$243,000
OPERATING LEASE WITH KIDS UNLIMITED OF OREGON$2,596,391
FieldValueIRS element (for citing)
Total Liability$2,839,391TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,922,079TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,922,079RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,922,079TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,184,081TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$7,184,081ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,184,081TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE SCHOOL ADOPTED THE INCOME STANDARD RELATED TO THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAD NO FINANCIAL EFFECT FOR THE SCHOOL.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE NONDISCRIMINATION POLICY IS POSTED IN THE CHARTER CONTRACT, WHICH IS A PUBLIC DOCUMENT. A POSTER WITH THE NON-DISCRIMINATION POLICY IS ALSO POSTED PROMINENTLY IN THE SCHOOL BUILDING, IN BOTH THE CAFETERIA AND BY THE MAIN OFFICE, WHERE PARTICIPANTS AND POTENTIAL PARTICIPANTS CAN VIEW.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3LINE 3 EXPLANATION - VIBES PUBLIC CHARTER SCHOOL CONTRACTS WITH KIDS UNLIMITED (ANOTHER NOT-FOR-PROFIT ORGANIZATION) TO PROVIDE CONTRACT EMPLOYEES WHICH INCLUDE ADMINISTRATIVE PERSONNEL WHO MAKE MANAGEMENT DECISIONS.
FORM 990, PART VI, SECTION A, LINE 7ALINE 7A EXPLANATION - ALL CORPORATE POWERS WILL BE EXERCISED BY OR UNDER THE AUTHORITY OF THE BOARD OF DIRECTORS, AND THE AFFAIRS OF VIBES CHARTER SCHOOL WILL BE MANAGED UNDER THE DIRECTION OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BLINE 11B EXPLANATION - THE 990 IS REVIEWED BY AN OUTSIDE CPA, BOOKKEEPER, ADMINISTRATIVE STAFF, AND THEN THE BOARD OF DIRECTORS. AFTER THE REVIEW PROCESS, THE 990 IS APPROVED BY THE BOARD FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12CA CONFLICT OF INTEREST IS PRESENT WHEN VIBES CHARTER SCHOOL PAYS COMPENSATION OR PROVIDES ANY TANGIBLE BENEFITS TO AN OFFICER, MEMBER OF THE BOARD, OR TO A MEMBER OF A DIRECTOR'S OR OFFICER'S FAMILY. ALL TRANSACTIONS INVOLVING CONFLICTS OF INTEREST MUST BE PRESENTED TO THE BOARD FOR APPROVAL. DIRECTORS AND OFFICERS WHO HAVE A CONFLICT OF INTEREST IN ANY MATTER MUST 1) DECLARE THE EXISTENCE OF ANY DIRECT OR INDIRECT CONFLICT OF INTEREST, 2) DISCLOSE ITS NATURE ON THE RECORD, AND 3) ABSTAIN FROM VOTING ON THAT MATTER. THE REST OF THE BOARD MUST ANALYZE THE TRANSACTION AND ENSURE THAT ALL TRANSACTIONS INVOLVINGA CONFLICT OF INTEREST ARE FAIR TO THE CORPORATION AND THAT NO SPECIAL BENEFITS ARE BEING GIVEN TO ANY PERSON. A CONFLICT-OF-INTEREST TRANSACTION MUST BE APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS WHO DO NOT HAVE A CONFLICT OF INTEREST INVOLVED IN THAT ISSUE, AS LONG AS NO LESS THAN TWO DISINTERESTED DIRECTORS VOTE TO APPROVE THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15ATHE SCHOOL BOARD REVIEWS AND APPROVES ALL THE WAGES PAID TO ITS CONTRACTED STAFF. THE AMOUNTS PAID ARE BASED ON OTHER SCHOOL WAGES IN THE SURROUNDING AREA.
FORM 990, PART VI, SECTION C, LINE 19ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1KIDS UNLIMITED OF OREGONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1821 N RIVERSIDE AVEAddressLine1Txt
CityMEDFORDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97501ZIPCd
FieldValueIRS element (for citing)
EIN931329922EIN
Primary ActivitiesPUBLIC YOUTH PROGRAMSPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE_10_ORGANIZATIONPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
KIDS UNLIMITED OF OREGON
E$243,000
KIDS UNLIMITED OF OREGON
K$2,596,391
KIDS UNLIMITED OF OREGON
M$6,000,387

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