NORTHWEST CHRISTIAN SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- NORTHWEST CHRISTIAN SCHOOL (EIN 86-0445016)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-02-12
- IRS object ID
- 202140439349302409
- Schema version
- 2019v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-02-12T14:24:18-08:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208019714 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JDS PROFESSIONAL GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10303 E DRY CREEK RD STE 400 | AddressLine1Txt |
| City | ENGLEWOOD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860445016 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHWEST CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 6029785134 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16401 NORTH 43RD AVENUE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85053 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE TRUEBLOOD | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2021-02-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | VICKI SANDERS | PreparerPersonNm |
| PTIN | P00647852 | PTIN |
| Phone | 4808205041 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GEOFFREY BROWN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16401 NORTH 43RD AVENUE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85053 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,503,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NORTHWESTCHRISTIANSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A BIBLE-BASED PROGRAM OF EDUCATION THAT ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 382 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $477,949 | PYContributionsGrantsAmt |
| CY Contributions Grants | $588,352 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,607,029 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,706,216 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34,895 | PYInvestmentIncomeAmt |
| CY Investment Income | $20,569 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,328 | PYOtherRevenueAmt |
| CY Other Revenue | $128,012 | CYOtherRevenueAmt |
| PY Total Revenue | $12,128,201 | PYTotalRevenueAmt |
| CY Total Revenue | $13,443,149 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,782,756 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,104,641 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $141,849 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,482,825 | PYOtherExpensesAmt |
| CY Other Expenses | $3,851,937 | CYOtherExpensesAmt |
| PY Total Expenses | $12,265,581 | PYTotalExpensesAmt |
| CY Total Expenses | $12,956,578 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$137,380 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $486,571 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,425,673 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,612,562 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,706,903 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,470,790 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,718,770 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,141,772 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE A BIBLE-BASED PROGRAM OF EDUCATION THAT ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,216,338 | ExpenseAmt |
| Revenue | $12,706,216 | RevenueAmt |
| Desc | PROVIDING EDUCATIONAL PROGRAM WHICH UPHOLDS A STANDARD OF SCHOLASTIC AND BEHAVIORAL EXCELLENCE, FURNISHES INSTRUCTION IN BIBLICALLY-BASED CHRISTIAN FAITH WHICH ENABLES STUDENTS TO DEVELOP A CHRISTIAN WORLD VIEW, AND PREPARES STUDENTS TO FULFILL THEIR GOD-ORDAINED ROLE IN THE HOME, THE CHURCH, THEIR COUNTRY, AND THE WORLD. | Desc |
| Total Program Service Expenses | $12,216,338 | 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 | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | 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 | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | 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 | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 382 | 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 |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | 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 | NATE BRADLEY | PersonNm |
| Phone | 6029785134 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16401 N 43RD AVENUE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85053 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| GEOFFREY BROWN | |||||||
| SUPERINTENDENT | 40.00 | 0.00 | Yes (X) | $130,810 | $0 | $33,225 | |
| DAVID CRUSE | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| RON POCUNIER | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JAMIN CARNAHAN | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| WESLEY HARPER | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| PHILIP KAISER | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CHRIS WISELY | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CHARLES ANDERSON | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| NICK DEMOS | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MIKE TRUEBLOOD | |||||||
| President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVID MAGUIRE | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SCOTT SHOWERS | |||||||
| SEC/TREAS | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $130,810 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $33,225 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREGS SUPER CLEAN SERVICES | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3322 W SWEETWATER AVENUE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85029 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLEANING | ServicesDesc |
| Compensation | $117,690 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $186,113 | FundraisingAmt |
| All Other Contributions | $402,239 | AllOtherContributionsAmt |
| Total Contributions | $588,352 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT ACTIVITIES | 611710 | $432,108 | $432,108 |
| TUITION | 611600 | $12,274,108 | $12,274,108 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,706,216 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,569 | TotalRevenueColumnAmt |
| Exclusion | $20,569 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $164,987 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $186,113 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $59,943 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,044 | TotalRevenueColumnAmt |
| Exclusion | $105,044 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Total Revenue Column | $22,968 | TotalRevenueColumnAmt |
| Exclusion | $22,968 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $22,968 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,443,149 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,706,216 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $148,581 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,975 | TotalAmt |
| Program Services | $132,779 | ProgramServicesAmt |
| Management And General | $16,598 | ManagementAndGeneralAmt |
| Fundraising | $16,598 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,403,693 | TotalAmt |
| Program Services | $6,152,970 | ProgramServicesAmt |
| Management And General | $192,478 | ManagementAndGeneralAmt |
| Fundraising | $58,245 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,695 | TotalAmt |
| Program Services | $125,493 | ProgramServicesAmt |
| Management And General | $4,292 | ManagementAndGeneralAmt |
| Fundraising | $2,910 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,925,660 | TotalAmt |
| Program Services | $1,828,954 | ProgramServicesAmt |
| Management And General | $80,696 | ManagementAndGeneralAmt |
| Fundraising | $16,010 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,618 | TotalAmt |
| Program Services | $457,233 | ProgramServicesAmt |
| Management And General | $15,030 | ManagementAndGeneralAmt |
| Fundraising | $4,355 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,209 | TotalAmt |
| Management And General | $68,209 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,989 | TotalAmt |
| Management And General | $26,989 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,253 | TotalAmt |
| Management And General | $63,253 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,066 | TotalAmt |
| Program Services | $70,344 | ProgramServicesAmt |
| Management And General | $101,722 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,238 | TotalAmt |
| Program Services | $118,238 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $959,763 | TotalAmt |
| Program Services | $959,763 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,320 | TotalAmt |
| Program Services | $41,320 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,357 | TotalAmt |
| Program Services | $248,357 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $710,635 | TotalAmt |
| Program Services | $710,635 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Student activities | $432,926 | $432,926 |
| CLASSROOM | $271,271 | $271,271 |
| SUPPORT PROGRAMS | $226,533 | $226,533 |
| ATHLETIC PROGRAMS | $181,642 | $181,642 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,735 | TotalAmt |
| Program Services | $257,880 | ProgramServicesAmt |
| Management And General | $29,124 | ManagementAndGeneralAmt |
| Fundraising | $43,731 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,956,578 | TotalAmt |
| Program Services | $12,216,338 | ProgramServicesAmt |
| Management And General | $598,391 | ManagementAndGeneralAmt |
| Fundraising | $141,849 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,157,574 | BOYAmt |
| EOY | $2,622,594 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $715,854 | BOYAmt |
| EOY | $726,887 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,997 | BOYAmt |
| EOY | $149,990 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,693 | BOYAmt |
| EOY | $292,250 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,768,972 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,948,131 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,188,862 | BOYAmt |
| EOY | $7,820,841 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,693 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,425,673 | BOYAmt |
| EOY | $11,612,562 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $681,607 | BOYAmt |
| EOY | $755,969 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,055,872 | BOYAmt |
| EOY | $1,871,315 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,688,686 | BOYAmt |
| EOY | $4,400,548 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,099,637 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,738 | BOYAmt |
| EOY | $343,321 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,706,903 | BOYAmt |
| EOY | $8,470,790 | 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 | $2,519,071 | BOYAmt |
| EOY | $3,105,620 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,699 | BOYAmt |
| EOY | $36,152 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,718,770 | BOYAmt |
| EOY | $3,141,772 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,425,673 | BOYAmt |
| EOY | $11,612,562 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $486,571 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$63,569 | OtherChangesInNetAssetsAmt |
| 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 | false | FederalGrantAuditRequiredInd |
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 | $2,132,000 | OtherCostOrOtherBasisAmt |
| Book Value | $2,132,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,078,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,403,151 | DepreciationAmt |
| Book Value | $3,675,484 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,989,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,718,031 | DepreciationAmt |
| Book Value | $1,271,421 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $326,499 | OtherCostOrOtherBasisAmt |
| Depreciation | $290,415 | DepreciationAmt |
| Book Value | $36,084 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,242,386 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,536,534 | DepreciationAmt |
| Book Value | $705,852 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,820,841 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| AGENCY FUNDS | $8,416 |
| INTEREST RATE SWAP DERIVATIVE | $334,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $343,321 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,439,523 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$3,626 | OtherRevenueAmt |
| Revenue Not Reported | -$3,626 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,443,149 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $13,443,149 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,016,521 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $59,943 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $59,943 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,956,578 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $12,956,578 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | The School is a public charity and is exempt from income tax under Section 501(c)(3) of the U.S. Internal Revenue Code and comparable state law. Contributions to the School are tax deductible within the limitations described by the Code. As of June 30, 2020, the School had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The School will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense, if incurred. Additionally, there was no unrelated business income for the year ended June 30, 2020. The School's informational tax returns are subject to review and examination by federal and state authorities. The tax returns for the years ended June 30, 2017 to 2019 are open to examination by federal authorities and for the years ended June 30, 2016 to 2019 by state authorities. |
| Part XII, Line 2d: Other expenses and losses per audited F/S | FUND RAISING EXPENSES $59943 |
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 | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | THE SCHOOL'S RACIAL NONDISCRIMATORY POLICY IS PUBLISHED VIA THE SCHOOL'S WEBSITE AND ON ALL SOLICITATION BROCHURES AVAILABLE TO INTERESTED PARTIES, AND THE APPLICATION REQUIRED FOR ALL STUDENTS. THIS POLICY IS ALSO PUBLISHED IN THE ARIZONA REPUBLIC'S COMMUNITY SECTIONS FOR THE ZIP CODES IN WHICH THE SCHOOL PRIMARILY SERVES. |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GROWING&GOING EVENT | Event1Nm |
| Gross Receipts Event1 | $240,077 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $75,090 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $164,987 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $59,943 | RentFacilityCostsEvent1Amt |
| Event2 | JOGATHON | Event2Nm |
| Gross Receipts Event2 | $111,023 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $111,023 | CharitableContriEvent2Amt |
| Gross Receipts Total | $351,100 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $186,113 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $164,987 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $59,943 | RentFcltyCostsTotalEventsAmt |
| Direct Expense Summary Events | $59,943 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $105,044 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEOFFREY BROWN | PersonNm |
| Title | SUPERINTENDENT | TitleTxt |
| Base Compensation Filing Org | $130,810 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $3,318 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $29,907 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $164,035 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Additional Information | FormAndLineReferenceDesc |
| Explanation | NONTAXABLE BENEFITS INCLUDE MEDICAL, LIFE AND DISABILITY INSURANCE; 401k MATCH; AS WELL AS TUITION BENEFITS FOR SCHOOL-AGED CHILDREN (SEE SCHEDULE O). | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IDA of Maricopa County | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 860445263 | BondIssuerEIN |
| Bond Issued | 2013-06-04 | BondIssuedDt |
| Issue Price | $5,800,000 | IssuePriceAmt |
| Purpose | Refinance | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $5,800,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $81,491 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $14,525 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Hedge Identified In Bks And Rec | Yes (true) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Compass Bank | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.0000 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part VI | FormAndLineReferenceDesc |
| Explanation | The bond proceeds were issued to fund a loan to refinance the 2011 bond issuance. The loan requires monthly principal and interest payments based on a 21-year amortization period through May 2023. Interest is calculated at a per annum rate of 70% of the one month LIBOR, plus 2.0. The rate is adjusted at each LIBOR Determination Date effective for the applicable LIBOR Reference Period. In conjunction with the loan, the School has entered into an interest-rate swap agreement which requires monthly principal and interest of $36,702. The interest rate is fixed at 4.77%. As of June 30, 2020, the notional amount of the swap was $4,469,581 and the fair value of the swap derivative was $334,905. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Geoffrey brown | PersonNm |
| Relationship With Org | Officer/superintendent | RelationshipWithOrgTxt |
| Cash Grant | $11,253 | CashGrantAmt |
| Type Of Assistance | Tuition benefit | TypeOfAssistanceTxt |
| Assistance Purpose | see part V | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Philip Kaiser | |||
| brother | $61,144 | salary & benefits | false |
| Mike TRUEBLOODPART V | |||
| BD MEMBERS | $1,900,000 | STO SCHOLARSHIPS | false |
| DAVID CRUSE | |||
| DAUGHTER | $19,697 | SALARY & BENEFITS | false |
| GEOFFREY BROWN | |||
| SISTER IN LAW | $97,203 | SALARY & BENEFITS | false |
| GEOFFREY BROWN | |||
| WIFE | $31,655 | SALARY | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | School Tuition Organization Scholarships - The School receives tuition payments for students from a SCHOLARSHIP tuition organization (sto) in which a former key school employee and board member are also members of the board of directors of this organization. The School received $1.9 million from this organization for the year ended June 30, 2020. The sto receivES tax credit donations To fund scholarships for qualified students at ITS discretion In accordance with Arizona Revised Statutes. Qualified Tuition Benefit - EMPLOYEES WITH SCHOOL-AGED CHILDREN ARE REQUIRED TO HAVE THEIR CHILDREN ATTEND THE SCHOOL. THEREFORE, ALL FULL TIME ADMINISTRATORS; K-12, EARLY EDUCATION AND PRESCHOOL CONTRACT TEACHERS; AND CATEGORY 1 HOURLY EMPLOYEES RECEIVE FREE TUITION BENEFITS FOR THEIR CHILDREN ATTENDING THE SCHOOL. PART TIME TEACHERS RECEIVE PRORATED DISCOUNTS ON TUTION, BASED ON THE NUMBER OF CLASSES TAUGHT PER DAY. TOTAL TUITION BENEFITS FOR THE YEAR ENDED JUNE 30, 2020 WERE $906,123. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | A board member is on the Board of Directors of a school tax credit organization that provided tuition payments to the School during the year ended June 30, 2020. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | A draft of the Form 990 is reviewed and approved for filing by the Business Manager, Director of Finance and Superintendent.A draft copy of the Form 990 will be made available to the School Board at a regularly scheduled meeting. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Annually, a Conflict of Interest Questionnaire is required to be completed by all School Board Members and Key Employees. Any conflicts identified are addressed and/or disclosed in the Form 990 as required. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Executive Committee of the School Board determines the Superintendent's compensation based on comparable data and the budget. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The Executive Committee and Superintendent determine the OTHER OFFICER'S compensation based comparable data and the budget. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The public copy of the annual Form 990 is available for inspection in the Business Manager's office and the filed copy is available on GuideStar's website. Governing documents are available on the Arizona Corporation Commission's website as well as in the Business Manager's office. Minutes of the School Board meetings are available in the Superintendent's office. School Board Executive Session Minutes are not available for public inspection. The conflict of interest policy is available for inspection in the Business Manager's office. The annual audit is generally not made available to the public; it generally is made available only to creditors, accrediting agencies and other similar organizations. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | INTEREST RATE SWAP DERIVATIVE = -$63569 |
| CARES ACT PPP LOAN | The School received $1,099,637 in loan proceeds under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). Management believes all loan proceeds have been spent in accordance with the criteria established for loan forgiveness and will apply for forgiveness within the time allowed under the program. |
| LONG-TERM DEBT AND DEBT ISSUANCE COSTS | The audited financial statements reported Unamortized debt issuance costs as a reduction to the note payable balance on the statement of financial position for the year ended JUNE 30, 2020. For Form 990 presentation, unamortized debt issuance costs, which had a balance of $969,033 at June 30, 2020, are included in other assets. The amortization of debt issuance costs are being amortized over the life of the loan. Amortization is classified as interest expense and was $23,660 for the year ended June 30, 2020. |