2024-05-15T19:10:33-04:00 2023-06-30 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2022-07-01 860431878 VALLEY CHRISTIAN SCHOOLS VALL 4807058888 6900 W GALVESTON CHANDLER AZ 85226 MICHAEL DENBLEYKER TREASURER 4807058888 2024-05-15 true MICHAEL DENBLEYKER 999009999 false LORI B BAUER CPA P01260252 3037710123 2024-05-15 2022 2023-04-26 12:10:37Z MICHAEL DENBLEYKER 6900 W GALVESTON CHANDLER AZ 85226 25623287 false X VALLEYCHRISTIANAZ.ORG X 1982 AZ FOR STUDENTS TO KNOW JESUS CHRIST AS THEIR PERSONAL SAVIOR, LIVE LIKE HIM, PREPARE ACADEMICALLY, PHYSICALLY, SOCIALLY AND SPIRITUALLY,; ENABLED TO MAKE A DIFFERENCE IN THE WORLD. 8 8 238 260 0 4766276 1400244 12897456 16355601 2363 2285106 522608 622653 18188703 20663604 1032242 1424569 0 7893497 9673010 0 343541 5136692 6795604 14062431 17893183 4126272 2770421 37070246 65798975 27489317 53413290 9580929 12385685 THE MISSION OF VALLEY CHRISTIAN SCHOOLS IS FOR STUDENTS TO KNOW JESUS CHRIST AS THEIR PERSONAL SAVIOR, LIVE LIKE HIM, PREPARE ACADEMICALLY, PHYSICALLY AND SPIRITUALLY; ENABLED TO MAKE A DIFFERENCE IN THE WORLD. false false 16287990 1424569 16355601 OPERATE PRIVATE CHRISTIAN HIGH SCHOOL, JUNIOR HIGH AND ELEMENTARY SCHOOLS WHERE WE STRIVE TO TEACH STUDENTS HOW TO VIEW THEIR WORLD AND THEIR LIVES THROUGH THE BIBLE AND TO MAKE DECISIONS AND RESPONSES BASED ON THIS GUIDANCE. THE SCHOOLS PROVIDE AN EXCELLENT ACADEMIC PROGRAM PERMEATED WITH CHRISTIAN LOVE AND FAITH. 16287990 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true false true false false false false false false false false false false true false false false false false false false false true 92 0 true 238 true false false false false false true false false false false false false false false X 8 8 false false false false false false false true true false false false true false false true true true true false X VALLEY CHRISTIAN SCHOOLS 4807058888 6900 W GALVESTON CHANDLER AZ 85226 SCOTT CROUCH CHAIR/PRESID 1.00 X X 0 0 0 MIKE GAUTHIER VICE PRESIDE 1.00 X X 0 0 0 MICHAEL DENBLEYKER TREASURER 1.00 X X 0 0 0 MELANIE DYKSTRA SECRETARY 1.00 X X 0 0 0 KEN FECHNER DIRECTOR 1.00 X 0 0 0 DENISE MCCLAIN DIRECTOR 1.00 X 0 0 0 ALLISON LAGATTA DIRECTOR 1.00 X 0 0 0 RJ SUZUKI DIRECTOR 1.00 X 0 0 0 DANIEL L KUIPER DIRECTOR OF 40.00 X 128153 0 9993 TIMOTHY W LIVENGOOD DIRECTOR OF 40.00 X 110060 0 9644 TROY A THELEN ASST. HEAD O 40.00 X 132305 0 9072 THOMAS D JACOBSON STAFF 40.00 X 104442 0 4372 JAMES C FRYAR STAFF 40.00 X 104085 0 5072 579045 38153 5 false false false X 1400244 182538 1400244 TUITION AND FEES 611600 14841563 14841563 STUDENT/CLUB ACTIVITIES 611600 1269259 1269259 LUNCH PROGRAM 611600 244779 244779 16355601 13135 13135 452249 452249 452249 452249 7000000 4728029 2271971 2271971 2271971 358111 231654 126457 126457 OTHER 531120 43947 43947 43947 20663604 16399548 2863812 1424569 1424569 149067 137142 8944 2981 7926196 7292100 475572 158524 1001737 921599 60105 20033 6165 5671 369 125 589845 542657 35391 11797 12767 12767 148470 148470 41049 36944 3284 821 120830 89066 23611 8153 346327 311694 27706 6927 1183408 1167519 13241 2648 28307 19815 8492 682808 662324 13656 6828 903075 848890 45154 9031 99741 99741 SUPPLIES & CONSUMABLES 1599954 1468029 98944 32981 STUDENT EVENTS & ACT 727117 654406 14542 58169 FEES 490466 294280 171663 24523 MISSION TRIPS 400454 400454 10831 10831 17893183 16287990 1261652 343541 X 3633043 7974451 765708 1238816 2894209 3112834 8958438 11991191 50330823 9371674 20383351 40959149 346910 510096 88587 12438 37070246 65798975 704600 625637 12884244 15578563 37096799 13843433 57040 25897 86394 27489317 53413290 X 7313092 9842584 2267837 2543101 9580929 12385685 37070246 65798975 X 2770421 34335 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92786 9772 6661 109219 100415 -7629 92786 78967 135 21313 100415 103389 2295 -25011 -1000 -706 82379 75139 27341 2317 -1408 106205 1.00000 false false 15135248 15135248 31064918 7073525 23991393 3228965 2298149 930816 901692 901692 40959149 SERIES BOND PREM/DISCOUNT 86394 86394 X 19309719 34335 49116 83451 19226268 12767 1424569 1437336 20663604 16504963 49116 49116 16455847 12767 1424569 1437336 17893183 SCHEDULE D, PAGE 2, PART V, LINE 4 TO SUPPORT FUTURE ACTIVITIES AND OPERATIONS OF THE SCHOOL. SCHEDULE D, PAGE 3, PART X AS OF JUNE 30, 2023, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXPENSE - EVENT EXPENSE 49,116 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID 92,931 DISCOUNT GIVEN 1,331,638 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSE - EVENT EXPENSE 49,116 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID 92,931 DISCOUNT GIVEN 1,331,638 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED AS PART OF THE ANNUAL NOTIFICATION THROUGH THE LOCAL NEWSPAPER. SILENT AUCTION 358111 358111 182538 49116 358111 358111 182538 49116 231654 126457 false FINANCIAL AID 575 92931 1331638 FAIR VALUE DISCOUNT SCHEDULE I, PAGE 1, PART I, LINE 2 VALLEY CHRISTIAN SCHOOLS STUDENT FAMILIES MUST SUBMIT AN APPLICATION FOR FINANCIAL ASSISTANCE. A THIRD PARTY VENDOR IS USED TO REVIEW APPLICATIONS AND PROVIDE FINANCIAL AID RECOMMENDATIONS TO THE SCHOOL. THE SCHOOL MAINTAINS RECORDS ON FINANCIAL AID AWARDED TO STUDENTS. A MARICOPA COUNTY IDA 56678RAQ6 2023-06-21 37265000 PURPOSE IS TO REFINANCE PREVIOUS DEBT AND TO FUND EXPANSION OF THE SCHOOL. false false false A 37265000 2692418 706884 13993865 25000000 false false true true A false false false false false false true A false false false false false false false false false A false PURPOSE OF ISSUE DESCRIPTION MARICOPA COUNTY IDA PURPOSE IS TO REFINANCE PREVIOUS DEBT AND TO FUND EXPANSION OF THE SCHOOL. X AUCTION ITEMS 218 182538 FMV false true false FORM 990, PAGE 6, PART VI, LINE 11B THE SCHOOLS' STAFF AND THE INDEPENDENT CPA WORK TOGETHER TO PREPARE THE FORM 990. THE FORM IS REVIEWED BY MANAGEMENT AND THE SCHOOLS' TREASURER BEFORE SUBMISSION. THE FINAL FORM 990 IS MADE AVAILABLE TO SCHOOL BOARD MEMBERS THAT REQUEST A COPY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ANNUALLY REVIEW THE COMPENSATION PACKAGE FOR THE DIRECTOR OF SCHOOLS. THE EVALUATION IS INTENDED TO ENSURE THAT THE COMPENSATION FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B THE SAME PROCESS IS USED FOR OTHER ADMINISTRATORS AS FOR THE DIRECTOR OF SCHOOLS. FORM 990, PAGE 6, PART VI, LINE 19 THE PUBLIC INSPECTION COPY OF THE ANNUAL FORM 990 IS AVAILABLE FOR INSPECTION AT THE SCHOOL OFFICES. GOVERNING DOCUMENTS ARE AVAILABLE ON THE ARIZONA CORPORATION COMMISSION'S WEBSITE, AS WELL AS AT THE SCHOOL OFFICES. THE ANNUAL AUDITED FINANCIALS STATEMENTS ARE NOT GENERALLY MADE AVAILABLE TO THE PUBLIC. THEY ARE GENERALLY AVAILABLE TO CREDITORS, ACCREDITING AGENCIES AND OTHER SIMILAR ORGANIZATIONS. FORM 990, PART VIII DISCOUNTS AND FINANCIAL AID TUITION AND FEES REFLECT THE SCHOOL'S NORMAL TUITION RATES FOR ALL STUDENTS, NET OF APPLICABLE DISCOUNTS AND FINANCIAL AID IN ACCORDANCE WITH THE SCHOOL'S POLICIES. DISCOUNTS AND FINANCIAL AID AWARDED UNDER THESE POLICIES WERE 700,918 FOR THE YEAR ENDED JUNE 30, 2022. TUITION DISCOUNTS FOR EMPLOYEE DEPENDENTS OF 253,273 ARE RECORDED IN SALARIES AND RELATED BENEFITS IN THE STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART X DEBT ISSUANCE COSTS FOR THE FORM 990, THE UNAMORTIZED DEBT ISSUANCE COSTS ARE REPORTED IN OTHER ASSETS. IN THE AUDITED FINANCIAL STATEMENTS, IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE UNAMORITIZED BALANCE IS DEDUCTED FROM THE NOTE PAYABLE BALANCE REPORTED ON THE STATEMENT OF FINANCIAL POSITION. FORM 990, PART XI, LINE 9 DIRECT EXPENSE - EVENT EXPENSE 49,116 FINANCIAL AID -92,931 DISCOUNT GIVEN -1,331,638 DIRECT EXPENSE - EVENT EXPENSE -49,116 FINANCIAL AID 92,931 DISCOUNT GIVEN 1,331,638