LEMAN ACADEMY OF EXCELLENCE INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LEMAN ACADEMY OF EXCELLENCE INC (EIN 47-1237723)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202431349349307378
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T16:33:26-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471237723 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEMAN ACADEMY OF EXCELLENCE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEMA | BusinessNameControlTxt |
| Phone | 5206398080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7720 N SILVERBELL RD BLDGS A B C | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85743 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHERINE DETERMAN | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5203050961 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KATHERINE | PersonFirstNm |
| Person Last | DETERMAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHERINE DETERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3300 E SUNRISE DR STE 150 | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85718 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $52,274,701 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEMANACADEMY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRLATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 743 | TotalEmployeeCnt |
| Total Volunteers | 90 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,895,666 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,744,252 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,484,748 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,893,183 | CYProgramServiceRevenueAmt |
| CY Investment Income | $421,737 | CYInvestmentIncomeAmt |
| PY Other Revenue | $481,220 | PYOtherRevenueAmt |
| CY Other Revenue | $215,529 | CYOtherRevenueAmt |
| PY Total Revenue | $46,861,634 | PYTotalRevenueAmt |
| CY Total Revenue | $52,274,701 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $22,697,778 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,453,372 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,257,211 | PYOtherExpensesAmt |
| CY Other Expenses | $21,065,223 | CYOtherExpensesAmt |
| PY Total Expenses | $42,954,989 | PYTotalExpensesAmt |
| CY Total Expenses | $47,518,595 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,906,645 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,756,106 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $133,086,537 | TotalAssetsBOYAmt |
| Total Assets EOY | $138,186,818 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $131,183,290 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $131,527,465 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,903,247 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,659,353 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRLATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $39,123,481 | ExpenseAmt |
| Revenue | $47,893,183 | RevenueAmt |
| Desc | A PUBLIC CHARTER SCHOOL FOR GRADES K-8. | Desc |
| Total Program Service Expenses | $39,123,481 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 743 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 5206398080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7720 N SILVERBELL ROAD | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85743 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JOHN MARTELL | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| NICHOLAS LAWSON | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| TRAVIS BREINHOLT | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| RON HATCHER | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KATHERINE DETERMAN | ||||||
| CEO | 40.00 | $0 | $0 | $0 | Yes (X) | |
| CHAD ULLMAN | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JAYNIE BOSTOW | ||||||
| PRINCIPAL | 40.00 | $81,112 | $0 | $3,529 | Yes (X) | |
| BETH WILLIAMS | ||||||
| PRINCIPAL | 40.00 | $71,834 | $0 | $6,862 | Yes (X) | |
| MARSHA JONES | ||||||
| PRINCIPAL | 40.00 | $78,062 | $0 | $6,952 | Yes (X) | |
| ERIC CAREY | ||||||
| PRINCIPAL | 40.00 | $84,034 | $0 | $7,197 | Yes (X) | |
| LUKE KOLLASCH | ||||||
| PRINCIPAL | 40.00 | $82,286 | $0 | $10,604 | Yes (X) | |
| DAVE LEPEAU | ||||||
| PRINCIPAL | 40.00 | $47,436 | $0 | $1,898 | Yes (X) | |
| NATHAN EDWARDS | ||||||
| PRINCIPAL | 40.00 | $86,105 | $0 | $10,936 | Yes (X) | |
| ASHLEY NICOLARSEN | ||||||
| PRINCIPAL | 40.00 | $80,565 | $0 | $3,232 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $611,434 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $51,210 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FAUSTUS MANAGEMENT COMPANY | |||||
| 3300 E SUNRISE DRIVE | TUCSON | AZ | 85718 | MGMT SERVICES | $3,793,746 |
| VANGUARD CLEANING SYSTEMS OF TUCSON | |||||
| PO BOX 1368 | BOUNTIFUL | UT | 84011 | CUSTODIAL SERV. | $829,553 |
| TOLIN MECHANICAL SYSTEMS | |||||
| PO BOX 732293 | DALLAS | TX | 75373 | HVAC | $354,152 |
| TAGLINE | |||||
| 1655 N SWAN RD | TUCSON | AZ | 85712 | MARKETING/ADVER | $347,660 |
| SOLLEN THERAPY GROUP | |||||
| 3913 N VISTA DE LA CIMA | TUCSON | AZ | 85750 | MENTAL HEALTH | $219,895 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,057,461 | GovernmentGrantsAmt |
| All Other Contributions | $686,791 | AllOtherContributionsAmt |
| Total Contributions | $3,744,252 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| STATE EQUALIZATION | $38,380,430 | $38,380,430 |
| PROGRAM INCOME | $4,792,675 | $4,792,675 |
| OTHER STATE REVENUE | $4,720,078 | $4,720,078 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $47,893,183 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $421,737 | TotalRevenueColumnAmt |
| Exclusion | $421,737 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $54,878 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $54,878 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,878 | TotalRevenueColumnAmt |
| Exclusion | $54,878 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $160,651 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $160,651 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $160,651 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,274,701 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,053,834 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $476,615 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $662,644 | TotalAmt |
| Program Services | $596,053 | ProgramServicesAmt |
| Management And General | $66,591 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,679,460 | TotalAmt |
| Program Services | $20,400,365 | ProgramServicesAmt |
| Management And General | $2,279,095 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,135 | TotalAmt |
| Program Services | $389,763 | ProgramServicesAmt |
| Management And General | $64,372 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960,496 | TotalAmt |
| Program Services | $828,786 | ProgramServicesAmt |
| Management And General | $131,710 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,696,637 | TotalAmt |
| Program Services | $1,526,724 | ProgramServicesAmt |
| Management And General | $169,913 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,732,272 | TotalAmt |
| Program Services | $1,034,146 | ProgramServicesAmt |
| Management And General | $3,698,126 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,690 | TotalAmt |
| Management And General | $103,690 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,950 | TotalAmt |
| Management And General | $36,950 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,242,336 | TotalAmt |
| Program Services | $1,242,336 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565,044 | TotalAmt |
| Program Services | $565,044 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,189 | TotalAmt |
| Program Services | $293,063 | ProgramServicesAmt |
| Management And General | $46,126 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $695,661 | TotalAmt |
| Program Services | $417,538 | ProgramServicesAmt |
| Management And General | $278,123 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,914,956 | TotalAmt |
| Program Services | $5,323,460 | ProgramServicesAmt |
| Management And General | $591,496 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,281,227 | TotalAmt |
| Program Services | $3,117,166 | ProgramServicesAmt |
| Management And General | $164,061 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,710 | TotalAmt |
| Program Services | $380,675 | ProgramServicesAmt |
| Management And General | $20,035 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $1,426,017 | $1,283,415 | $142,602 |
| SUPPLIES AND INSTRUCTIONA | $1,110,399 | $1,014,496 | $95,903 |
| UTILITIES | $622,067 | $559,860 | $62,207 |
| DUES AND FEES | $375,793 | $375,793 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,912 | TotalAmt |
| Program Services | $150,591 | ProgramServicesAmt |
| Management And General | $68,321 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,518,595 | TotalAmt |
| Program Services | $39,123,481 | ProgramServicesAmt |
| Management And General | $8,395,114 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,699,777 | BOYAmt |
| EOY | $24,570,365 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,629 | BOYAmt |
| EOY | $486,624 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,512 | BOYAmt |
| EOY | $396,921 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,166 | BOYAmt |
| EOY | $83,714 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $116,191,971 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,389,923 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,421,443 | BOYAmt |
| EOY | $100,802,048 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,991,010 | BOYAmt |
| EOY | $11,847,146 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,086,537 | BOYAmt |
| EOY | $138,186,818 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,979,493 | BOYAmt |
| EOY | $3,014,723 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,047 | BOYAmt |
| EOY | $644,072 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,202,750 | BOYAmt |
| EOY | $127,868,670 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,183,290 | BOYAmt |
| EOY | $131,527,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,558,121 | BOYAmt |
| EOY | $1,724,765 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,461,368 | BOYAmt |
| EOY | $4,934,588 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,903,247 | BOYAmt |
| EOY | $6,659,353 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,086,537 | BOYAmt |
| EOY | $138,186,818 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,756,106 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,506,077 | OtherCostOrOtherBasisAmt |
| Book Value | $10,506,077 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,685,523 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,038,240 | DepreciationAmt |
| Book Value | $88,647,283 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,000,371 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,351,683 | DepreciationAmt |
| Book Value | $1,648,688 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $100,802,048 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RESTRICTED CASH | $11,818,326 |
| OTHER ASSETS | $28,820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,847,146 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $52,473,264 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $198,563 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $198,563 | RevenueNotReportedAmt |
| Revenue Subtotal | $52,274,701 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $52,274,701 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $47,717,158 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $198,563 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $198,563 | ExpensesNotReportedAmt |
| Expenses Subtotal | $47,518,595 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $47,518,595 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | NON-DISCRIMINATORY POLICIES ARE INCLUDED ON ALL STUDENT ADMISSIONS LITERATURE. |
| SCHEDULE E, LINE 6 | THE ORGANIZATION RECEIVES REVENUE FROM FEDERAL AND STATE GOVERNMENTS FOR EDUCATION PROGRAMS AND FROM THE STATE OF ARIZONA FOR STATE EQUALIZATION ASSISTANCE. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| ARIZONA IDA SERIES 2019 | ||||||||
| A | 813526584 | 04052BJL9 | 2019-09-01 | $53,455,000 | EDUCATIONAL FACILITIES | false | false | false |
| EDUCATION FACILITY REVENUE BOND | ||||||||
| B | 471237723 | 04052BRW6 | 2022-04-01 | $79,765,000 | THE PROCEEDS WERE USED FOR THE REFINANCING OF A SERIES 2017, SERIES 2018, AND SERIES 2019 BONDS AND | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Bond DefeasedBondDefeasedAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $29,167 | $55,047,994 | $3,406,236 | $2,489,894 | $1,522,317 | $45,578,851 | $2,059,182 | 2021 | false | false | Yes (true) | Yes (true) | |
| B | $226,667 | $79,538,333 | $126,513 | $1,873,932 | $4,274,529 | $9,306,675 | false | false | false | false | $63,956,684 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PURPOSE OF ISSUE DESCRIPTION | ARIZONA IDA SERIES 2019 EDUCATIONAL FACILITIES |
| PURPOSE OF ISSUE DESCRIPTION | EDUCATION FACILITY REVENUE BOND THE PROCEEDS WERE USED FOR THE REFINANCING OF A SERIES 2017, SERIES 2018, AND SERIES 2019 BONDS AND PAYING OFF THE CAPITAL LEASE THAT WAS RELATED TO THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, AND EQUIPPING OF A SCHOOL SITE AND USED FOR THE CONSTRUCTION, EQUIPPING, AND FURNISHING THE EXPANSION OF A SCHOOL SITE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRLATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND REVIEWED BY THE CFO AND OTHER MEMBERS OF MANAGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE POLICY IS REVIEWED AND SIGNED ANNUALLY BY ALL EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
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