2025-03-19T09:13:20-05:00 2024-06-30 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2023-07-01 941358324 Monte Vista Christian School MONT 8317228178 2 School Way Watsonville CA 95076 Michael Tunink Board Chair 8317228178 2025-03-01 1 0 Michele M Wales P00428093 4077706000 2025-02-21 2023 2025-03-06 01:10:19Z Michael Tunink 2 School Way Watsonville CA 95076 16863188 0 X www.mvcs.org X 1937 CA Monte Vista Christian School empowers learners to achieve their highest potential through Christ-centered educational excellence by courageously engaging in God's redemption work throughout our world. 6 6 217 40 0 0 213317 240934 13246228 15626085 288609 230887 352778 614294 14100932 16712200 75035 0 0 0 10150991 11108587 0 0 499100 7533178 7478970 17759204 18587557 -3658272 -1875357 32674175 30757926 7831682 7136386 24842493 23621540 Monte Vista Christian School empowers learners to achieve their highest potential through Christ-centered educational excellence by courageously engaging in God's redemption work throughout our world. 0 0 13962797 0 15626085 Christian private school with middle and high school curriculum. Student body of approximately 751 students, including day and boarding students, are offered a full academic schedule with a variety of auxiliary programs in athletics, horsemanship, video communications, fine arts, transitional English as a second language, and Christian discipleship. 13962797 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 72 0 1 217 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Scott Leggett 8317228178 2 School Way Watsonville CA 95076 X Michael Tunink Board Chair 7.00 0.10 X X 0 0 0 Steven Nelson Board Secretary 1.00 0.10 X X 13485 0 0 David Grazian Board Treasurer 1.00 0.10 X X 46463 0 0 Robert Price Board Member 1.00 0.10 X 0 0 0 Mark Venable Board Member 1.00 0.10 X 0 0 0 Christi Bachman Board Member 1.00 0.10 X 0 0 0 Nicole Daniels Head of School 40.00 0.10 X 187155 0 46658 Scott Leggett Chief Operating Officer (began 8/23) 40.00 0.10 X 44795 0 78 Susan Swing HS Principal 40.00 0.00 X 116163 0 32009 408061 0 78745 2 0 1 0 0 128889 112045 68113 240934 Tuition & Fees 611600 13834262 13834262 Auxiliary Activities & Events 611710 1791823 1791823 15626085 230887 230887 409304 150988 258316 258316 258316 Insurance Proceeds 900099 333412 333412 Miscellaneous 900099 22566 22566 355978 16712200 15626085 0 845181 X 352543 123390 211526 17627 8227147 6566214 1507083 153850 131914 106427 23095 2392 1783448 1059022 698507 25919 613535 478557 122707 12271 44349 44349 102742 102742 2121053 1484076 560039 76938 61652 61652 968944 368985 566323 33636 29083 24721 2908 1454 545050 397187 124499 23364 38782 38782 125833 106958 12583 6292 1281032 1088877 128103 64052 434767 363391 52278 19098 Academic & Athl. Act. 1013960 1013960 Food Service Expense 343702 343702 Transportation 218683 218683 Repair & Maintenance 121605 114162 7443 27733 21354 5824 555 18587557 13962797 4125660 499100 2835541 2448712 2203914 2266171 60219 126110 126018 941 313961 278670 38909799 18917141 20795255 19992658 5017800 5644664 1321467 0 32674175 30757926 840015 1129223 2851409 2161606 4095960 3798801 44298 46756 7831682 7136386 X 24362623 23192833 479870 428707 24842493 23621540 32674175 30757926 -1875357 654404 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 507990 507990 32348113 13575062 18773051 3157817 2891331 266486 2895879 2450748 445131 19992658 Security Deposits - Staff Housing 12217 Long Term Lease Payable 34539 46756 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The School publicizes its racially nondiscriminatory policy on its website at: www.mvcs.org, as permitted by and following the requirements of Revenue Procedure 2019-22. 1 0 0 Tuition discounts for students attending the School 74 146966 The School provides need-based and merit-based tuition discounts to students to attend the School. Part I, Line 2: The School provides need-based and merit-based tuition discounts to students to attend the School. Recipients are selected based on information provided via an electronic and/or essay application which is reviewed by the School's staff. Tuition discounts are awarded based on a combination of student financial need, academic merit, and other factors and are applied directly to the student's account as a reduction in tuition. The School monitors each recipient student to ensure that he/she remains an active, enrolled student and satisfies the academic and other criteria for maintaining the tuition discount. Part III, Tuition Discounts: The School provides need-based and merit-based tuition discounts to students to attend the School, and are reported as non-cash assistance on Schedule I. However, tuition discounts and assistance provided to employees do not constitute an amount received by an organization. Thus, pursuant to the Form 990 instructions, tuition discounts and assistance should not be included in an organization's gross receipts (and therefore have not been included in total revenue in Part VIII). For consistency in reporting, the tuition discounts and assistance are also not reported as an expense in Form 990, Part IX. X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 Nicole Daniels Head of School 185513 0 507 0 1135 0 7879 0 38779 0 233813 0 0 0 Part I, Line 1a The School provided on-campus housing to Nicole Daniels and Susan Swing as a condition of their employment, the value of which was excluded from their taxable compensation under Section 119 of the Internal Revenue Code. The on-campus housing was provided to allow Nicole Daniels and Susan Swing to monitor the activities taking place on the School's campus on a 24-hour basis and to host various events of the School. Part I, Line 3 See Schedule O for a description of the process used to set the Head of School's compensation. X Barn hardware 1 50000 FMV X Bldg materials 1 18113 FMV 0 0 1 0 Part I, Column (b): The Organization is reporting in Part I, column (b), the number of contributors. Form 990, Part VI, Section B, line 11b The School's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the School's governing body prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c The School's conflict of interest policy is distributed to each member of the School's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood, and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate School officials to take appropriate actions as required by the policy. Form 990, Part VI, Section B, line 15 The School has adopted an executive compensation-setting policy applicable to all of the Organization's key executives, including the Organization's Head of School, officers and key employees. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of the Head of School. The deliberations and decisions of the committee are contemporaneously substantiated. The committee utilizes comparability data in its deliberations; updated comparability data is generally obtained every two to three years. In intervening years, inflationary cost of living adjustments are generally provided. The Head of School is responsible for setting compensation for all other key executives of the School, using similar procedures to those described above. Form 990, Part VI, Section C, line 19 The School provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and its financial statements. Form 990, Part VII, Line 1: Other compensation reported for Ms. Daniels and Ms. Swing includes the value of employer-provided housing under IRC Section 119. Form 990, Part VII, Section A: During the year ended June 30, 2024, it came to the School's attention that certain noncash benefits in the form of tuition discounts provided to family members of the board (based on the board members' service on the board) should have been reported as taxable compensation to the relevant board members on Forms 1099. Accordingly, during the year ended June 30, 2024, the School filed the appropriate Forms 1099 to report the board tuition discounts for the open tax years. The School subsequently discontinued its policy of providing tuition discounts based on board member service. The amounts reported in Part VII, Section A, include tuition discounts provided to family members of two of the School's board members, reported on Forms 1099 to such board members, as follows: Dave Grazian 2021 - $13,800 2022 - $14,713 2023 - $17,950 Steve Nelson 2022 - $6,488 2023 - $6,998 Form 990, Part IX, line 11g Other Professional: Program service expenses 1,484,076. Management and general expenses 560,039. Fundraising expenses 76,938. Total expenses 2,121,053. Form 990, Part XII, Line 2c: The School's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year. Monte Vista Memorial Scholarship Association 2 School Way Watsonville CA 95076 942167102 Providing Scholarships CA 501(c)(3) Line 12a, I Monte Vista Christian School 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0