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        <Desc>STUDENT NUTRITION</Desc>
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        <Desc>AMORTIZATION RIGHT USE</Desc>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
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      <TotalBookValueLandBuildingsAmt>45304598</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>INTEREST PAYABLE</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT BELIEVES THAT THE ORGANIZATION 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 ORGANIZATION 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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND THEREFORE IS NOT SUBJECT TO THE FORMAL COMPLIANCE WITH REVENUE PROCEDURE 75-50 AS LONG AS THE CHARTER AGREEMENT WITH THE STATE IS IN EFFECT. THE SCHOOL DOES INCLUDE INFORMATION REGARDING ITS NON-DISCRIMINATION PRACTICES IN ITS ENROLLMENT PACKAGES WHICH IS AVAILABLE ON THE SCHOOL WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A PUBLIC CHARTER SCHOOL, THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>CALIFORNIA STATE APPORTIONMENT INCOME BASED ON STUDENT ATTENDANCE.</ExplanationTxt>
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        <PersonNm>COLLIN FELCH</PersonNm>
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        <PersonNm>KAREN AMAYA</PersonNm>
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        <FormAndLineReferenceDesc>SCHEDULE J, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PARTICIPATES IN THE PUBLIC EMPLOYEE RETIREMENT SYSTEM OF CALIFORNIA AND STATE TEACHERS RETIREMENT SYSTEM, DEFINED BENEFIT PLANS, DUE TO THE SIZE AND VARIED PARTICIPANTS IN THIS PLAN THE ACTUARIAL VALUE IS NOT CALCULATED ON A PER EMPLOYEE BASIS. THE AMOUNT REPORTED IN COLUMN F REPRESENTS THE CASH CONTRIBUTION FOR THE YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>CALIFORNIA SCHOOL FINANCING AUTHORIT EDUCATIONAL FACILITIES</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>AT VISTA, STUDENTS MASTER CORE SUBJECTS THROUGH THE POWER OF APPLYING KNOWLEDGE IN A REAL-WORLD CONTEXT. IN ADDITION TO RIGOROUS ACADEMICS, OUR SCHOOLS FOCUS ON INCREASED PROFICIENCY IN CRUCIAL AREAS SUCH AS CRITICAL THINKING, PROBLEM SOLVING, AND COLLABORATION, WHICH GUARANTEES STUDENTS ARE ENGAGED AND ACTIVE PARTICIPANTS IN THEIR OWN EDUCATION. AS A STAFF WE WILL WORK TIRELESSLY TO MAKE SURE YOUR CHILDREN WILL BE PREPARED FOR FULL PARTICIPATION IN A 21ST CENTURY GLOBAL COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORTY TO ACT ON ITS BEHALF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM IS PREPARED BY THE CPA FIRM IN CONJUNCTION WITH THE CHIEF BUSINESS OFFICER AND THEN PRESENTED TO THE BOARD FOR REVIEW.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS WRITTEN IN THE BYLAWS AND PERSONNEL HANDBOOK. THE POLICY IS PART OF GOVERNANCE TRAINING AND EMPLOYEE MEETINGS. BOARD MEMBERS AND MANAGEMENT ARE REQUIRED TO COMPLETE FORM 700 TO DISCLOSE ANY CONFLICTS OF INTEREST, IF ANY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR TOP OFFICIALS ARE MADE BY LTHE BOARD OF DIRECTORS USING COMPARITIVE SALARY RANGES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR TOP OFFICIALS ARE MADE BY LTHE BOARD OF DIRECTORS USING COMPARITIVE SALARY RANGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MAINTAINS ALL POLICIES AND DOCUMENTS REQUIRED FOR OPERATING CHARTER SCHOOLS. THESE POLICIES AND DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE SCHOOLS.</ExplanationTxt>
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        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <TotalIncomeAmt>513957</TotalIncomeAmt>
        <EndOfYearAssetsAmt>12864348</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>VCPS INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>VCPS INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>2609 W 5TH STREET LLC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>2609 W 5TH STREET LLC</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2900 W TEMPLE ST</AddressLine1Txt>
          <AddressLine2Txt>2900 W TEMPLE ST</AddressLine2Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90026</ZIPCd>
        </USAddress>
        <EIN>272860204</EIN>
        <PrimaryActivitiesTxt>PROPERTY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <TotalIncomeAmt>2247217</TotalIncomeAmt>
        <EndOfYearAssetsAmt>81890641</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>VCPS INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>VCPS INC</BusinessNameLine2Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>2900 W TEMPLE LLC IS A SINGLE MEMBER LLC, WHICH IS 100 PERCENT OWNED BY VISTA CHARTER PUBLIC SCHOOLS INC. ACCORDINGLY, ALL OF THE ASSETS, LIABILITIES, INCOME AND EXPENSES OF 2900 W TEMPLE LLC ARE INCLUDED IN THE 990 FOR VISTA CHARTER PUBLIC SCHOOLS, INC. 2609 W 5TH STREET LLC IS A SINGLE MEMBER LLC, WHICH IS 100 PERCENT OWNED BY VISTA CHARTER PUBLIC SCHOOLS INC. ACCORDINGLY, ALL OF THE ASSETS, LIABILITIES, INCOME AND EXPENSES OF 2609 W 5TH STREET LLC ARE INCLUDED IN THE 990 FOR VISTA CHARTER PUBLIC SCHOOLS, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>