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        <BOYAmt>1682458</BOYAmt>
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        <BOYAmt>8161342</BOYAmt>
        <EOYAmt>7661570</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>6680275</BOYAmt>
        <EOYAmt>7149113</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>6680275</BOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>14810683</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>468838</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SchoolInd>X</SchoolInd>
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      <LandGrp>
        <OtherCostOrOtherBasisAmt>1188878</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1188878</BookValueAmt>
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      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>10911579</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2031255</DepreciationAmt>
        <BookValueAmt>8880324</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>217348</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>174537</DepreciationAmt>
        <BookValueAmt>42811</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>10112013</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Bond Premium</Desc>
        <Amt>254700</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Deferred Inflows - Pension Sources</Desc>
        <Amt>24989</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Net Pension Liability</Desc>
        <Amt>1376696</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1656385</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>4904156</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>4904156</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>4904156</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>4435318</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>4435318</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>4435318</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="24020490" softwareVersionNum="2024v5.2">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</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 - Racially Nondiscriminatory Policy Publicized</FormAndLineReferenceDesc>
        <ExplanationTxt>As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 4 - Explanation of Records and Materials Not Maintained</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 5 - Explanation of Organization Discrimination by Race</FormAndLineReferenceDesc>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency</FormAndLineReferenceDesc>
        <ExplanationTxt>The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>Victory Charter School</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>562423033</BondIssuerEIN>
        <CUSIPNum>45129GCR4</CUSIPNum>
        <BondIssuedDt>2016-08-31</BondIssuedDt>
        <IssuePriceAmt>4355000</IssuePriceAmt>
        <PurposeDesc>Refund 7/8/09 &amp; 7/9/08 Bonds.</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>Victory Charter School</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>562423033</BondIssuerEIN>
        <CUSIPNum>45129GLV5</CUSIPNum>
        <BondIssuedDt>2024-02-27</BondIssuedDt>
        <IssuePriceAmt>2280000</IssuePriceAmt>
        <PurposeDesc>Facility Acquisition.</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>930000</RetiredAmt>
        <TotalProceedsAmt>4762529</TotalProceedsAmt>
        <InReserveFundAmt>348000</InReserveFundAmt>
        <IssuanceCostsFromProceedsAmt>83303</IssuanceCostsFromProceedsAmt>
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        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>true</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <TotalProceedsAmt>2252801</TotalProceedsAmt>
        <InReserveFundAmt>151888</InReserveFundAmt>
        <IssuanceCostsFromProceedsAmt>20000</IssuanceCostsFromProceedsAmt>
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        <SubstantialCompletionYr>2025</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
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        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
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      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>false</ProcsNonqualifiedBondRemdtdInd>
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      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>false</WrittenProcToMonitorReqsInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>false</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>false</ProceduresCorrectiveActionInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>false</ProceduresCorrectiveActionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI</FormAndLineReferenceDesc>
        <ExplanationTxt>8/31/16 bond proceeds were $407,529 greater than the issue price due to the bond premium.2/24/24 bond proceeds were $27,199 less than the issue price due to the bond discount. The date the last rebate computation was performed was July 22, 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by designated finance personnel and the governing board prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Public information documents are made available either on the website or upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>