2026-05-15T12:22:23-05:00 2025-06-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2024-07-01 860431878 VALLEY CHRISTIAN SCHOOLS VALL 4807058888 6900 W GALVESTON ST CHANDLER AZ 85226 KYLE AULERICH TREASURER 4807058888 2026-05-14 1 1 LINDSEY R PHILLIPS CPA P01985962 6122536500 2026-05-14 2024 2025-03-06 01:10:19Z KYLE AULERICH 6900 W GALVESTON ST CHANDLER AZ 85226 23852109 0 X VALLEYCHRISTIANAZ.ORG X 1982 AZ TO EQUIP STUDENTS TO BE CULTURE CHANGERS FOR CHRIST. 12 12 238 113 0 0 2186223 2274199 18477980 19147023 81542 1745916 -144678 -258977 20601067 22908161 567048 1225614 0 0 11142980 11151176 0 0 816929 8879237 9209984 20589265 21586774 11802 1321387 53926686 56014652 41468853 41951205 12457833 14063447 THE MISSION OF VALLEY CHRISTIAN SCHOOLS IS TO EQUIP STUDENTS TO BE CULTURE CHANGERS FOR CHRIST BY DELIVERING ACADEMIC EXCELLENCE, FACILITATING SPIRITUAL GROWTH, AND BUILDING LIFELONG COMMUNITY. 0 0 17920764 1225614 19147023 ESTABLISHED IN 1982, VCS PROVIDES A NATIONALLY-RANKED & DISTINCTLY CHRISTIAN SCHOOL K-12 EDUCATION OFFERING, LOCATED ACROSS TWO CAMPUSES IN THE GREATER PHOENIX METROPOLITAN AREA WITH EXCELLENT ACADEMICS, CHAMPIONSHIP ATHLETICS, AWARD-WINNING FINE ARTS, CUTTING-EDGE STEM PROGRAMS, CHRISTIAN WORLD-VIEW, AND A SUPPORTING COMMUNITY. 17920764 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 90 0 1 238 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SPENCER MITCHELL 4807058888 6900 W GALVESTON ST CHANDLER AZ 85226 SCOTT CROUCH BOARD CHAIR/ PRESIDENT 1.00 X X 0 0 0 MICHAEL GAUTHIER VICE PRESIDENT 1.00 X X 0 0 0 MIKE DENBLEYKER TREASURER 1.00 X X 0 0 0 MELANIE DYKSTRA SECRETARY 1.00 X X 0 0 0 JOY PICKETT DIRECTOR 1.00 X 0 0 0 KYLE AULERICH DIRECTOR 1.00 X 0 0 0 STEVE BROWN DIRECTOR 1.00 X 0 0 0 DENISE MCCLAIN DIRECTOR 1.00 X 0 0 0 KEN FECHNER DIRECTOR 1.00 X 0 0 0 RICHARD SUZUKI DIRECTOR 1.00 X 0 0 0 ALLY LAGATTA DIRECTOR 1.00 X 0 0 0 JEREMY WALLS DIRECTOR 1.00 X 0 0 0 TROY THELEN CEO & HEAD OF SCHOOL 40.00 X 153396 0 12639 TIMOTHY LIVENGOOD CFO 40.00 X 132470 0 14217 KITTREN JOHNSON CHIEF ADVANCEMENT OFFICER 40.00 X 109019 0 3453 DANIEL KUIPER SENIOR AMBASSADOR 40.00 X 100997 0 19298 THOMAS JACOBSON DIRECTOR OF TECHNOLOGY 40.00 X 114905 0 0 610787 0 49607 5 0 1 0 0 10000 803460 1460739 308716 2274199 TUITION AND FEES 611600 17344137 17344137 STUDENT AND CLUB ACTIVITIES 611600 1480117 1480117 LUNCH PROGRAMS 611600 249119 249119 73650 73650 19147023 97078 97078 77338 0 77338 77338 77338 2252451 603613 1648838 1648838 1648838 4020 803460 340335 -336315 -336315 22908161 19147023 0 1486939 1225614 1225614 431048 16777 266467 147804 8935832 7027534 1581077 327221 318122 38682 216422 63018 788286 602817 140642 44827 677888 531308 112794 33786 6103 6103 99482 67088 8386 24008 38181 20690 17491 502050 471056 27862 3132 488360 458212 27102 3046 2415252 2254327 160925 1608456 1509160 89263 10033 192515 180630 10684 1201 EVENTS AND ACTIVITIES 1070591 984826 8447 77318 MISSION TRIPS 867484 867484 MAINTENANCE AND REPAIRS 829104 777920 46012 5172 CLASSROOM SUPPLIES AND 530505 530505 561901 356134 129404 76363 21586774 17920764 2849081 816929 6541799 5247939 1250628 3797414 2778870 2666701 15897 326904 29860 55531118 12382280 42743681 43148838 593373 794308 2438 2688 53926686 56014652 455191 716561 3589094 3717950 37424568 36690573 826121 41468853 41951205 X 11466575 9404217 991258 4659230 12457833 14063447 53926686 56014652 1321387 54227 230000 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 593373 62704 170604 6000 19873 800808 109219 -9212 10588 776 109819 92786 9772 6661 109219 100415 0 -7629 92786 78967 135 21313 100415 0.03900 0.96100 0.00000 0 0 15135248 15135248 33607423 9207477 24399946 4436899 2760794 1676105 2351548 414009 1937539 43148838 X 22039387 54227 -1225614 -1171387 23210774 6103 -308716 -302613 22908161 20663773 308716 308716 20355057 6103 1225614 1231717 21586774 PART V, LINE 4: TO SUPPORT FUTURE ACTIVITIES AND OPERATIONS OF THE SCHOOL. PART X, LINE 2: MANAGEMENT BELIEVES THAT THE VALLEY CHRISTIAN SCHOOL HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS -1,225,614. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT EXPENSES -308,716. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES 308,716. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND SCHOLARSHIPS 1,225,614. PART V, LINE 1A, COLUMN (A): DURING THE AUDIT OF THE FINANCIAL STATEMENTS, ADDITIONAL INVESTMENTS WERE DETERMINED TO BE ENDOWED FUNDS. THE BEGINNING BALANCE FOR COLUMN (A) HAS BEEN ADJUSTED TO REFLECT THE ADDITION OF THESE ENDOWMENTS. 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'S RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ONLINE ON ITS WEBSITE. LEGACY AUCTION 807480 803460 4020 308716 31619 807480 803460 4020 308716 31619 340335 -336315 1 FINANCIAL AID 600 12851 1212763 FAIR VALUE DISCOUNT 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. X X 0 0 0 0 0 0 0 0 0 TROY THELEN CEO & HEAD OF SCHOOL 153396 0 0 0 0 0 6169 0 6549 0 166114 0 0 0 A MARICOPA COUNTY IDA 860445263 56678RAQ6 2023-06-21 37362644 REFUND TAXABLE BOND ISSUED 1/10/2023 AND EXPANSION OF SCHOOL 0 0 0 A 37362644 2854982 706885 24663372 9299969 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 PART II, LINE 4 LINE 4 INCLUDES $81,282 OF INTEREST EARNED ON THE RESERVE FUND. X AUCTION ITEMS 310 308716 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) IS NUMBER OF INDIVIDUAL CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE MAY TAKE ACTION ON ANY MATTER PERTAINING TO THE SCHOOL, SUCH ACTION TO BE SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS AT ITS NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 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, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. ANY MEMBER WITH A POTENTIAL CONFLICT WILL REFRAIN FROM DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ANNUALLY REVIEWS 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. THE SAME PROCESS IS USED FOR OTHER OFFICERS AS FOR THE DIRECTOR OF SCHOOLS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON THE ARIZONA CORPORATION COMMISSION'S WEBSITE, AS WELL AS AT THE SCHOOL OFFICES. THE CONFLICT OF INTEREST POLICY AND 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 XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.