Vista Charter School
Vista Charter School maintains stable assets with fluctuating annual surpluses and deficits, reporting 0% officer compensation.
EIN: 200950872 · Montrose, CO · NTEE: B29 · Updated: 2026-03-28
About Vista Charter School
Vista Charter School (EIN: 200950872) is a nonprofit organization based in Montrose, CO, classified under NTEE code B29. The organization reported total revenue of $2.2M and total assets of $7.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Vista Charter School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Vista Charter School with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Vista Charter School allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, which is highly unusual for an organization of this size with over $2 million in annual revenue and nearly $8 million in assets. This suggests either a fully volunteer board with no compensated officers, or that compensation for key management is categorized differently and not reported under 'officer compensation' on the 990.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Vista Charter School's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which may obscure actual executive remuneration if categorized elsewhere.
Strengths
The following positive indicators were identified for Vista Charter School:
- Stable asset base, consistently around $7.5M - $7.9M, indicating long-term financial foundation.
- Low liabilities relative to assets, suggesting good financial management and solvency.
- Consistent filing history (13 filings), demonstrating transparency and compliance.
- Implied high program spending due to 0% officer compensation and the nature of a charter school.
Frequently Asked Questions about Vista Charter School
How does Vista Charter School manage to report 0% officer compensation?
The consistent reporting of 0% officer compensation across all filings suggests that either the school's top leadership positions are entirely volunteer, or that compensation for key management personnel is categorized under different expense lines (e.g., program staff salaries) and not reported as 'officer compensation' on the IRS Form 990.
Is Vista Charter School financially stable given periods of deficit spending?
While Vista Charter School has experienced periods where expenses exceeded revenue (e.g., 202306 with a $168,077 deficit), its substantial and stable asset base (around $7.5M - $7.9M) and relatively low liabilities suggest it has the financial capacity to absorb these fluctuations without immediate stability concerns. The deficits are not large enough to significantly erode its assets over time.
What is the trend in Vista Charter School's revenue and expenses?
Over the past decade, Vista Charter School has seen its revenue grow from $1,152,007 in 201406 to $1,865,051 in 202306, with a peak of $1,897,260 in 202006. Expenses have followed a similar upward trend, indicating an expansion in operations. Both metrics show some year-to-year variability but a general upward trajectory.
Filing History
IRS 990 filing history for Vista Charter School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Vista Charter School's revenue has declined by 7.6%, moving from $2.0M to $1.9M. Total assets increased by 94.6% over the same period, from $3.9M to $7.5M. Total functional expenses rose by 86.8%, from $1.1M to $2.0M. In its most recent filing year (2023), Vista Charter School reported a deficit of $168K, with expenses exceeding revenue. The organization holds $336K in liabilities against $7.5M in assets (debt-to-asset ratio: 4.5%), resulting in net assets of $7.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $1.9M | $2.0M | $7.5M | $336K | — | — |
| 2022 | $1.4M | $1.5M | $7.7M | $353K | — | View 990 |
| 2021 | $1.5M | $1.4M | $7.9M | $432K | — | — |
| 2020 | $1.9M | $2.0M | $7.8M | $405K | — | View 990 |
| 2019 | $1.8M | $1.9M | $7.9M | $219K | — | View 990 |
| 2018 | $1.8M | $1.5M | $7.9M | $166K | — | View 990 |
| 2017 | $1.5M | $1.4M | $7.6M | $186K | — | View 990 |
| 2016 | $1.2M | $1.3M | $7.6M | $225K | — | View 990 |
| 2015 | $1.2M | $1.4M | $7.6M | $117K | — | View 990 |
| 2014 | $1.2M | $1.3M | $7.7M | $111K | — | View 990 |
| 2013 | $1.5M | $1.2M | $7.9M | $249K | — | View 990 |
| 2012 | $4.8M | $956K | $8.5M | $976K | — | View 990 |
| 2011 | $2.0M | $1.1M | $3.9M | $210K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.9M, expenses of $2.0M, and assets of $7.5M (revenue +31.9% year-over-year).
- 2022: Revenue of $1.4M, expenses of $1.5M, and assets of $7.7M (revenue -6.7% year-over-year).
- 2021: Revenue of $1.5M, expenses of $1.4M, and assets of $7.9M (revenue -20.2% year-over-year).
- 2020: Revenue of $1.9M, expenses of $2.0M, and assets of $7.8M (revenue +5.9% year-over-year).
- 2019: Revenue of $1.8M, expenses of $1.9M, and assets of $7.9M (revenue -0.8% year-over-year).
- 2018: Revenue of $1.8M, expenses of $1.5M, and assets of $7.9M (revenue +23.9% year-over-year).
- 2017: Revenue of $1.5M, expenses of $1.4M, and assets of $7.6M (revenue +17.3% year-over-year).
- 2016: Revenue of $1.2M, expenses of $1.3M, and assets of $7.6M (revenue +0.5% year-over-year).
- 2015: Revenue of $1.2M, expenses of $1.4M, and assets of $7.6M (revenue +7.4% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.3M, and assets of $7.7M (revenue -21.8% year-over-year).
- 2013: Revenue of $1.5M, expenses of $1.2M, and assets of $7.9M (revenue -69.6% year-over-year).
- 2012: Revenue of $4.8M, expenses of $956K, and assets of $8.5M (revenue +139.9% year-over-year).
- 2011: Revenue of $2.0M, expenses of $1.1M, and assets of $3.9M.
Data Sources and Methodology
This transparency report for Vista Charter School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.