<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T11:02:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>391557315</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ANDALORO SMITH &amp; KRUEGER LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>N19W24200 RIVERWOOD DR STE 310</AddressLine1Txt>
        <CityNm>WAUKESHA</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>531881166</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>391991171</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VICTORY CHRISTIAN ACADEMY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VICT</BusinessNameControlTxt>
      <PhoneNum>4147104344</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2840 S 10TH STREET</AddressLine1Txt>
        <CityNm>MILWAUKEE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53215</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL NEUBURG</PersonNm>
      <PersonTitleTxt>BOARD TREASURER</PersonTitleTxt>
      <SignatureDt>2024-05-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>NEUBURG</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KENNETH A LOSEY</PreparerPersonNm>
      <PTIN>P00044171</PTIN>
      <PhoneNum>2625442000</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc9">
      <PrincipalOfficerNm>DONALD ROGERS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>9625 7 MILE ROAD</AddressLine1Txt>
        <CityNm>CALEDONIA</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53108</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3045282</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTP://VCASCHOOL.ORG/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2001</FormationYr>
      <LegalDomicileStateCd>WI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>VICTORY CHRISTIAN ACADEMY'S MISSION IS TO CULTIVATE INDIVIDUALS WITH CHRISTIAN CHARACTER TO BE LIFE-LONG LEARNERS, CAPABLE OF SERVING IN A MULTICULTURAL SOCIETY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>77</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>189637</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>437727</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>2147886</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>2576677</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>20452</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>318285</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>10426</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2655808</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3045282</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1434444</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1789979</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>26215</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1540444</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1751578</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2974888</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3541557</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-319080</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-496275</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2062925</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4006797</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1154779</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>3594926</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>908146</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>411871</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>VICTORY CHRISTIAN ACADEMY'S MISSION IS TO CULTIVATE INDIVIDUALS WITH CHRISTIAN CHARACTER TO BE LIFE-LONG LEARNERS, CAPABLE OF SERVING IN A MULTICULTURAL SOCIETY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>3092243</ExpenseAmt>
      <RevenueAmt>2576677</RevenueAmt>
      <Desc>EDUCATION OF STUDENTS</Desc>
      <TotalProgramServiceExpensesAmt>3092243</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc10">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc6">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc6">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc6">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc6">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc6">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc6">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc6">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc6">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc6">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc6">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc6">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc6">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc6">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc7">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc8">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc8">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc8">false</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc8">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc8">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc8">true</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc8">false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>22</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>77</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL NEUBURG</PersonNm>
        <PhoneNum>4147104344</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1464 S 76TH STREET</AddressLine1Txt>
          <CityNm>WEST ALLIS</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53222</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONALD ROGERS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>51021</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>31438</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>21900</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHEENA DRIVER</PersonNm>
        <TitleTxt>BOARD VICE P</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>43641</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL NEUBURG</PersonNm>
        <TitleTxt>BOARD TREASU</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>9000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURIE NELSON</PersonNm>
        <TitleTxt>BOARD SECRET</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONALD WALTERS</PersonNm>
        <TitleTxt>BOARD TRUSTE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAFAEL GARCIA</PersonNm>
        <TitleTxt>BOARD TRUSTE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VYON ROGERS</PersonNm>
        <TitleTxt>SCHOOL FOUND</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>37011</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>140673</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>31438</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>21900</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>331849</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>105878</AllOtherContributionsAmt>
      <TotalContributionsAmt>437727</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION - PARENTAL CHOICE</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>2518596</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2518596</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RENT</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>21950</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>21950</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>15385</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15385</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION - PRIVATE PAY</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>14300</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14300</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FEES-NON-SCHOOL RELATED</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>6446</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6446</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2576677</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>20452</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20452</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>10426</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10426</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>10426</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3045282</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2607555</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1664645</TotalAmt>
        <ProgramServicesAmt>1484360</ProgramServicesAmt>
        <ManagementAndGeneralAmt>180285</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>125334</TotalAmt>
        <ProgramServicesAmt>111760</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13574</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>14350</TotalAmt>
        <ProgramServicesAmt>14350</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>28908</TotalAmt>
        <ProgramServicesAmt>28908</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>254504</TotalAmt>
        <ProgramServicesAmt>254504</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>20440</TotalAmt>
        <ManagementAndGeneralAmt>20440</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>84855</TotalAmt>
        <ProgramServicesAmt>22787</ProgramServicesAmt>
        <ManagementAndGeneralAmt>62068</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>186056</TotalAmt>
        <ProgramServicesAmt>129899</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56157</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>582505</TotalAmt>
        <ProgramServicesAmt>520357</ProgramServicesAmt>
        <ManagementAndGeneralAmt>62148</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3784</TotalAmt>
        <ProgramServicesAmt>1892</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1892</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>5547</TotalAmt>
        <ProgramServicesAmt>3583</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1964</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>53560</TotalAmt>
        <ProgramServicesAmt>48204</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5356</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>77624</TotalAmt>
        <ProgramServicesAmt>69863</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7761</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>33225</TotalAmt>
        <ProgramServicesAmt>33225</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD SERVICES</Desc>
        <TotalAmt>228088</TotalAmt>
        <ProgramServicesAmt>228088</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CURRICULUM/RESOURCES</Desc>
        <TotalAmt>75611</TotalAmt>
        <ProgramServicesAmt>75611</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STUDENT ACTIVITIES</Desc>
        <TotalAmt>34246</TotalAmt>
        <ProgramServicesAmt>34246</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FUNDRAISING</Desc>
        <TotalAmt>26215</TotalAmt>
        <FundraisingAmt>26215</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>42060</TotalAmt>
        <ProgramServicesAmt>30606</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11454</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3541557</TotalAmt>
        <ProgramServicesAmt>3092243</ProgramServicesAmt>
        <ManagementAndGeneralAmt>423099</ManagementAndGeneralAmt>
        <FundraisingAmt>26215</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>434801</BOYAmt>
        <EOYAmt>180094</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>32928</BOYAmt>
        <EOYAmt>10221</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>4514</BOYAmt>
        <EOYAmt>85923</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>56371</BOYAmt>
        <EOYAmt>18636</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1791793</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>377596</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>946524</BOYAmt>
        <EOYAmt>1414197</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>587787</BOYAmt>
        <EOYAmt>2297726</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2062925</BOYAmt>
        <EOYAmt>4006797</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>112650</BOYAmt>
        <EOYAmt>271116</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1042129</BOYAmt>
        <EOYAmt>3323810</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1154779</BOYAmt>
        <EOYAmt>3594926</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>907503</BOYAmt>
        <EOYAmt>411871</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>643</BOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>908146</BOYAmt>
        <EOYAmt>411871</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2062925</BOYAmt>
        <EOYAmt>4006797</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-496275</ReconcilationRevenueExpnssAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc10">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc6">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>111375</OtherCostOrOtherBasisAmt>
        <BookValueAmt>111375</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1495004</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>215352</DepreciationAmt>
        <BookValueAmt>1279652</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>185414</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>162244</DepreciationAmt>
        <BookValueAmt>23170</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1414197</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CONSTRUCTION IN PROCESS</Desc>
        <BookValueAmt>2075133</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEPOSITS</Desc>
        <BookValueAmt>100000</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>CAPITALIZED LOAN COSTS</Desc>
        <BookValueAmt>86648</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OTHER RECEIVABLES</Desc>
        <BookValueAmt>38752</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>ACCUMULATED AMORTIZATION</Desc>
        <BookValueAmt>-2807</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>2297726</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>IFF - CONSTRUCTION LOAN 1</Desc>
        <Amt>1730409</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>NOTE PAYABLE - IFF MORTGAGE</Desc>
        <Amt>776760</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED CONSTRUCTION COSTS</Desc>
        <Amt>661468</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SALARIES/WAGES</Desc>
        <Amt>132815</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED INTEREST</Desc>
        <Amt>12158</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED PAYROLL TAXES</Desc>
        <Amt>10200</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3323810</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>3045282</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>3045282</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3045282</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3541557</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>3541557</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3541557</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc7">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>false</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLISHED ON WEBSITE, IN VCA STUDENT/PARENT HANDBOOK AND IN MONTHLY CORRESPONDANCE TO PARENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>RECEIVE FUNDING FROM MPCP &amp; WPCP PROGRAMS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="RetDoc8">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>JOSEPH PROJECT</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>MEMBER</RelationshipDescriptionTxt>
        <TransactionAmt>51021</TransactionAmt>
        <TransactionDesc>AGRICULTURAL PROJECT</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>VYON ROGERS</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SPOUSE</RelationshipDescriptionTxt>
        <TransactionAmt>37011</TransactionAmt>
        <TransactionDesc>TEACHER</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSEPH PROJECT HAS SPEARHEADED THE AGRICULTURAL PROJECT FOR THE SCHOOL. TO SET UP AND MANAGE/RUN THE PROGRAM FOR THE BENEFIT OF TEACHING THE STUDENTS ABOUT GARDENING AND AGRICULTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc9">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DONALD ROGERS VYON ROGERS PRESIDENT OFFICER HUSBAND &amp; WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW BEFORE SIGNATURE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>STARTING WITH 6/30/2023 FINANCIAL STATEMENT - FINANCIAL &amp; OPERATING LEASES ARE REPORTED ON THE BALANCE SHEET PER FASB ASC 842 REQUITEMENTS. FOR TAX RETURN PURPOSES, THESE ARE DISREGARDED AND OPERATING LEASES ARE EXPENSED PER CURRENT IRS REGULATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
