2026-02-19T09:51:59-06:00 2025-06-30 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2024-07-01 391991171 VICTORY CHRISTIAN ACADEMY VICT 4143440049 2840 S 10TH ST MILWAUKEE WI 53215 DONALD ROGERS PRESIDENT 4143440049 2026-02-10 1 1 JASON WRASSE P01455199 4142717800 2024 2025-03-06 01:10:19Z DONALD ROGERS 2840 S 10TH ST MILWAUKEE WI 53215 4503477 0 X WWW.VCASCHOOL.ORG X 2001 WI VICTORY CHRISTIAN ACADEMY'S MISSION IS TO CULTIVATE INDIVIDUALS WITH CHRISTIAN CHARACTER TO BE LIFE-LONG LEARNERS, CAPABLE OF SERVING IN A MULTICULTURAL SOCIETY. 7 3 73 3 0 0 944160 44183 3458028 4333156 6809 0 59333 96598 4468330 4473937 0 0 0 0 2295515 2216409 0 0 0 2505496 3410604 4801011 5627013 -332681 -1153076 7468741 17023803 7431963 19156783 36778 -2132980 VICTORY CHRISTIAN ACADEMY'S MISSION IS TO CULTIVATE INDIVIDUALS WITH CHRISTIAN CHARACTER TO BE LIFE-LONG LEARNERS, CAPABLE OF SERVING IN A MULTICULTURAL SOCIETY. 0 0 4951314 4433760 EDUCATION OF STUDENTS 4951314 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 27 0 1 73 1 0 0 0 0 0 0 0 0 0 0 X 7 3 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 X X ANDALORO SMITH & KRUEGER LLP 2625442000 N19 W24200 RIVERWOOD DR 310 WAUKESHA WI 53188 DONALD ROGERS PRESIDENT 20.00 X X 79563 0 0 SHEENA DRIVER VICE-PRESIDENT 10.00 X X 50425 0 0 MICHAEL NEUBURG TREASURER 10.00 X X 14400 0 0 LAURIE NELSON SECRETARY 1.00 X X 0 0 0 RON WALTERS BOARD TRUSTEE 1.00 X 0 0 0 DON MALLAS BOARD TRUSTEE 30.00 X 32718 0 0 THOMAS DEMUTH BOARD TRUSTEE 1.00 X 0 0 0 DR FLOYD WILLIAMS PRINCIPAL 40.00 X 109137 0 4071 286243 0 4071 1 0 0 0 FRESH AND SAFE INC 2224 W KILBOURN AVE MILWAUKEE WI 53233 FOOD SERVICE 251574 1 16410 27773 1780 44183 TUITION 611110 4037975 4037975 FOOD REVENUE 611110 289640 289640 PROGRAM FEES 611110 5541 5541 4333156 96533 0 96533 96533 96533 25534 16410 29540 -4006 -4006 MISCELLANEOUS INCOME 900099 4071 4071 4071 4473937 4433760 0 -4006 2073761 1855376 218385 3545 3545 139103 124358 14745 7910 7910 54795 54795 273815 273815 52088 52088 10559 8571 1988 169953 133881 36072 1132629 1093918 38711 56811 28405 28406 4175 4175 583104 519331 63773 369869 332882 36987 62949 62949 UNRELATED BUSINESS INCO 124 124 FOOD SERVICE 259572 259572 CURRICULUM 206806 154463 52343 ADMINISTRATIVE EXPENSES 63151 63151 102294 37419 64875 5627013 4951314 675699 0 347482 348648 10021 66062 19849 12731 43913 43913 12590 8783 8150566 725988 1303310 7424578 78034 5731576 9041054 7468741 17023803 130786 383123 42601 7770172 7301177 10960887 7431963 19156783 X -61700 -2132980 98478 0 36778 -2132980 7468741 17023803 X -1153076 -1135911 119229 X X 0 1 X 1 0 X 111375 111375 7658892 526853 7132039 300879 186614 114265 79420 12521 66899 7424578 RIGHT OF USE ASSET FINANCING LEASE 8760612 RIGHT OF USE ASSET OPERATING LEASE 140472 DEFERRED FINANCING COSTS 58125 CONSTRUCTION IN PROCESS 81845 9041054 FINANCING LEASE LIABILITY 10516755 OPERATING LEASE LIABILITY 230639 RECEIVABLE FINANCING ARRAGEMENT 213493 10960887 X 4519853 43727 43727 4476126 -2189 -2189 4473937 5553700 43727 2189 45916 5507784 119229 119229 5627013 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE SCHOOL IS NOT CONSIDERED A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. THE SCHOOL HAS UNRELATED BUSINESS INCOME REVENUE RELATED TO AQUATIC SALES. UNREALIZED BUSINESS INCOME TAX FOR THE YEARS ENDING JUNE 30, 2025 AND 2024 WAS $124 AND $275, RESPECTIVELY. THE SCHOOL HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH U.S. GAAP. THIS STANDARD DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. MANAGEMENT OF THE SCHOOL EVALUATES THE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, AND CONSULTS WITH OUTSIDE COUNSEL AS DEEMED NECESSARY. THE SCHOOL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME TAX EXPENSE. IN MANAGEMENT'S OPINION, THE SCHOOL HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT REPORTED A CORRESPONDING LIABILITY IN THE SCHOOL'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -2,189. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 2,189. PART XII, LINE 4B - OTHER ADJUSTMENTS: TAX DEPRECIATION ADJUSTMENT 119,229. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED ON WEBSITE, IN VCA STUDENT/PARENT HANDBOOK AND IN MONTHLY CORRESPONDANCE TO PARENTS SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDING FROM MPCP AND WPCP PROGRAMS GALA 25580 16410 9170 1780 840 9020 2700 3917 CHOCOLATE FUNDRAISER 6660 6660 8678 6 9704 9704 2605 41944 16410 25534 1780 840 9020 2700 15200 29540 -4006 JOSEPH PROJECT LLC BOARD PRESIDENT VAN X 47158 42601 0 1 1 42601 JOSEPH PROJECT LLC BOARD MEMBER 78885 CONSULTING SERVICES 0 MICHAEL NEUBURG BOARD MEMBER 14400 CONSULTING SERVICES 0 TECHNOLOGY SUPPORT LLC BOARD MEMBER 36000 TECHNOLOGY IT SERVICES 0 DON MALLAS BOARD MEMBER 37483 FACILITIES ADVISOR COMPENSATION 0 EAUX G ENTERTAINMENT LLC FAMILY MEMBER OF A BOARD MEMBER 5477 CONSULTING SERVICES 0 GRAPHIC TERRACE FAMILY MEMBER OF A BOARD MEMBER 36000 MARKETING SERVICES 0 BEAM UNIVERSITY FAMILY MEMBER OF A BOARD MEMBER 35863 CONSULTING SERVICES 0 SARA WILLS FAMILY MEMBER OF A BOARD MEMBER 70982 DIRECTOR OF TEACHING 0 VYON ROGERS SPOUSE OF BOARD MEMBER 39175 TEACHER 0 ELIZABETH ROGERS FAMILY MEMBER OF A BOARD MEMBER 45271 TEACHER 0 ARTHENIA ROGERS FAMILY MEMBER OF A BOARD MEMBER 37877 HR EMPLOYEE 0 CLIFTON ROGERS FAMILY MEMBER OF A BOARD MEMBER 23674 IT TECHNICIAN 0 CREATIVE SHOP LLC DBA NOUVELLE MARKET FAMILY MEMBER OF A BOARD MEMBER 12000 MARKETING SERVICES 0 TIFFANY DRIVER FAMILY MEMBER OF A BOARD MEMBER 38639 RECORDS SECRETARY EMPLOYEE 0 CHRISTOPHER NEUBURG FAMILY MEMBER OF A BOARD MEMBER 15847 BOOKKEEPER 0 MELISSA LOPEZ FAMILY MEMBER OF A BOARD MEMBER 58498 BUSINESS MANAGER 0 SCHEDULE L PART IV JOSEPH PROJECT CONSULTS WITH THE SCHOOL ON THE SCHOOL EXPANSION.DONALD ROGERS IS A MEMBER OF THE VICTORY CHRISTIAN ACADEMY BOARD OF DIRECTORS AND THE PASTOR OF THE HAVEN MINISTRIES, INC. - HAVEN MINISTRIES RENTS SPACE AND IS A CONTRIBUTOR TO VICTORY CHRISTIAN ACADEMY.EAUX G ENTERTAINMENT CONSULTS IN THE AREAS OF THE SCHOOL CLIMATE AND SCHOOL CULTURE.MICHAEL NEUBURG CONSULTS WITH THE SCHOOL ON THE BUDGET, BUSINESS OFFICE PRACTICES, OVERSIGHT REGARDING EMPLOYEE PAY PRACTICES, ASSISTS WITH AUDIT AND MANAGEMENT RESPONSES. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990. REVIEW BEFORE SIGNATURE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: TAX DEPRECIATION DIFFERENCE 119,229. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990 PART XI LINE 8 THE PRIOR PERIOD ADJUSTMENT OF $1,135,911 IS DUE TO UNRECORDED LEASES ON THE 990'S BALANCE SHEET.