AMERICAN LEADERSHIP ACADEMY INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEADERSHIP ACADEMY INC (EIN 27-0333296)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-08-04
- IRS object ID
- 201802169349300600
- Schema version
- 2016v3.0
- Note
- A later return for the same period supersedes this one.
- 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 | 2018-08-04T09:48:14-04:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 860995680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Joel D Huber CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3048 E Baseline Rd Suite 116 | AddressLine1Txt |
| City | Mesa | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270333296 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEADERSHIP ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19935 E CHANDLER HEIGHTS RD | AddressLine1Txt |
| City | Queen Creek | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85142 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAL ZEMP | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 4804202101 | PhoneNum |
| Signature | 2018-07-23 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joel D Huber | PreparerPersonNm |
| PTIN | P00221438 | PTIN |
| Phone | 4805039200 | PhoneNum |
| Preparation | 2018-08-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | DAL ZEMP | PrincipalOfficerNm |
| Gross Receipts | $43,805,003 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | OPERATES A CHARTER SCHOOL IN THE STATE OF ARIZONA. EDUCATION PROVIDED FOR K THROUGH 12TH GRADE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $815,194 | PYContributionsGrantsAmt |
| CY Contributions Grants | $433,638 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,667,402 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,371,365 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $38,482,596 | PYTotalRevenueAmt |
| CY Total Revenue | $43,805,003 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $282,470 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $103,323 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $37,577,158 | PYOtherExpensesAmt |
| CY Other Expenses | $41,981,864 | CYOtherExpensesAmt |
| PY Total Expenses | $37,577,158 | PYTotalExpensesAmt |
| CY Total Expenses | $42,264,334 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $905,438 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,540,669 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,226,073 | TotalAssetsBOYAmt |
| Total Assets EOY | $51,632,687 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $27,775,084 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $46,641,029 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,450,989 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,991,658 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATES A CHARTER SCHOOL IN THE STATE OF ARIZONA. EDUCATION PROVIDED FOR K THROUGH 12TH GRADE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $40,468,499 | ExpenseAmt |
| Desc | EDUCATION FOR CHILDREN IN KG THROUGH 12TH GRADE. | Desc |
| Total Program Service Expenses | $40,468,499 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | 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 | 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 With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 4 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | 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 | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMERICAN LEADERSHIP ACADEMY INC | PersonNm |
| Phone | 4804202101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19935 E CHANDLER HEIGHTS RD | AddressLine1Txt |
| City | Queen Creek | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85142 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| STERLING TANNER | |||||||
| BOARD DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAL ZEMP | |||||||
| BOARD DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVID NIELSON | |||||||
| BOARD DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RALPH PEW | |||||||
| BOARD DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL SINCLAIR | |||||||
| BOARD VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEREMY CHRISTENSEN | |||||||
| BOARD SECRETARY TREASURER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD MOSS | |||||||
| BOARD DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GLENN WAY | |||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHELSEY GRIESS | |||||||
| BOARD PRESIDENT | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| 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 |
|---|---|---|---|---|---|
| ALA Management Services | |||||
| 1138 N Alma School Rd | Mesa | AZ | 85201 | Leased Empl & Mngt | $23,159,188 |
| Foundations Developmental House Inc | |||||
| 4100 S Lindsay Rd Ste 113 | Gilbert | AZ | 85297 | Speech services | $447,772 |
| Creative Business Resources | |||||
| 1500 Bethany Home Rd 200 | Phoenix | AZ | 85014 | PEO Services | $252,674 |
| Pacific Office Automation | |||||
| PO Box 41602 | Philadelphia | PA | 191011602 | Copy Machine Prvdr | $162,552 |
| Prestige at Rite of Passage Inc | |||||
| 20061 E Rittenhouse Rd | Queen Creek | AZ | 85142 | Outplacement Servs | $143,304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $181,016 | GovernmentGrantsAmt |
| All Other Contributions | $252,622 | AllOtherContributionsAmt |
| Total Contributions | $433,638 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | State equalztn Az ect | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $43,371,365 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,371,365 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,371,365 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,805,003 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,371,365 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,470 | TotalAmt |
| Program Services | $282,470 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,482 | TotalAmt |
| Program Services | $73,482 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,275 | TotalAmt |
| Program Services | $22,275 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333,533 | TotalAmt |
| Program Services | $1,333,533 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,957 | TotalAmt |
| Program Services | $113,957 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,634,602 | TotalAmt |
| Management And General | $1,634,602 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,296,556 | TotalAmt |
| Program Services | $10,296,556 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,708 | TotalAmt |
| Program Services | $42,708 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,273,421 | TotalAmt |
| Program Services | $2,273,421 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,996,152 | TotalAmt |
| Program Services | $1,996,152 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| FUNDRAISING | $103,323 | $103,323 | ||
| MISC ADMIN EXPENSES | $531,582 | $473,672 | $57,910 | |
| INSTRUCTION AND OPERATION | $23,560,273 | $23,560,273 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,264,334 | TotalAmt |
| Program Services | $40,468,499 | ProgramServicesAmt |
| Management And General | $1,692,512 | ManagementAndGeneralAmt |
| Fundraising | $103,323 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,605,176 | BOYAmt |
| EOY | $6,087,504 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,949 | BOYAmt |
| EOY | $632,961 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,217 | BOYAmt |
| EOY | $299,790 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,955,270 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,665,536 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,383,558 | BOYAmt |
| EOY | $32,289,734 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,116,173 | BOYAmt |
| EOY | $12,322,698 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,226,073 | BOYAmt |
| EOY | $51,632,687 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,337,303 | BOYAmt |
| EOY | $1,469,830 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,437,781 | BOYAmt |
| EOY | $45,171,199 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,775,084 | BOYAmt |
| EOY | $46,641,029 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,450,989 | BOYAmt |
| EOY | $4,991,658 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,450,989 | BOYAmt |
| EOY | $4,991,658 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,226,073 | BOYAmt |
| EOY | $51,632,687 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,540,669 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,955,270 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,665,536 | DepreciationAmt |
| Book Value | $32,289,734 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,289,734 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Bond operating reserve restricted | $5,710,597 |
| Bond debt service reserve | $2,245,534 |
| Construction in progress | $828,570 |
| Notes receivable | $1,277 |
| Prepaid bond interest | $66,606 |
| Cost of Issuance 2015 bond | $2,750,677 |
| Bond Discount 2015 bond | $719,437 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,322,698 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Notes payable | $2,147,487 |
| Capital Bonds payable | $42,199,780 |
| Campus lease payable | $50,000 |
| Lines of credit payable | $773,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $45,171,199 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $43,805,003 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $43,805,003 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $43,805,003 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $42,264,334 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $42,264,334 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $42,264,334 | 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 | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Description of nondiscriminatory policy (Question 3) | FormAndLineReferenceDesc |
| Explanation | Through website and enrollment process. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| IDA of the County of Pima | ||||||||
| A | 850445981 | 72177MQX8 | 2015-12-29 | $4,305,000 | To acquire school campuses | false | false | false |
| IDA of the County of Pima | ||||||||
| B | 850445981 | 72177MQY6 | 2015-12-29 | $7,600,000 | To acquire school campuses | false | false | false |
| IDA of the County of Pima | ||||||||
| C | 850445981 | 72177MQZ3 | 2015-12-29 | $12,985,000 | To acquire school campuses | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $395,000 | $4,511,409 | $300,121 | $2,190,325 | $209,197 | $1,556,649 | $255,118 | false | Yes (true) | Yes (true) | Yes (true) |
| B | $7,964,392 | $529,831 | $3,866,775 | $369,314 | $2,748,092 | $450,382 | false | Yes (true) | Yes (true) | Yes (true) | |
| C | $13,607,584 | $905,244 | $6,606,589 | $630,992 | $4,695,259 | $769,501 | false | Yes (true) | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Engage Bond Counsel ResearchEngageBondCounselResearchInd | 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 | false |
| B | false | false | false | false | false | false | false | false |
| C | false | false | false | false | false | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 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 |
| C | false | false | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
| C | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | General Explanation Attachment | FormAndLineReferenceDesc |
| Explanation | Bonds were issued to acquire Mesa from a lease, defeasance of 2012 Series Bonds, refinancing of loans, capital expenditures.Par amount of Servies 2015 Series bonds 24,890,000Less original issue discount (225,084)Amounts on deposit Series 2012 1,418,471Gross proceeds 26,083,386 | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALA Management Services Inc | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | 100 Controlled Entity | RelationshipDescriptionTxt |
| Transaction | $23,159,188 | TransactionAmt |
| Transaction | Leased employees & management | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Supplemental Information for Schedule L | FormAndLineReferenceDesc |
| Explanation | Part IV Line 1 ON AUGUST 1, 2011, THE ORGANIZATION ENTERED INTO AN AGREEMENT TO PROVIDE LEASED EMPLOYEES FROM ALA MANAGEMENT SERVICES, INC. ALA MANAGEMENT SERVICES, INC. IS A NON-PROFIT CORPORATION THAT PROVIDES LEASED EMPLOYEES TO CHARTER SCHOOLS. GLENN WAY IS A MEMBER OF ALA MANAGEMENT SERVICES, INCS BOARD OF DIRECTORS. THE TERMS OF THE SERVICE AGREEMENT WERE DETERMINED BY THE ORGANIZATIONS BOARD TO BE REASONABLE AND MORE FAVORABLE TO THE ORGANIZATION THAN OTHER ALTERNATIVES AS ALA MANAGEMENT SERVICES ONLY CHARGES THE ORGANIZAION ACTUAL COSTS WITHOUT ANY MARK-UP, THERBY PROVIDING A SIGNIFICANT BENEFIT TO THE ORGANIZATION WHEN COMPARED TO OTHER SIMILAR SERVICE PROVIDERS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Amended return information | RETURN AMENDED TO UPDATE FORM 990 QUESTIONAIRE, UPDATE SCHEDULE L DISCLOSURES, ADD SCHEDULE R, AND UPDATE SCHEDULE O |
| Officer directors etc family relationship Part VI line 2 | GLENN WAY, DIRECTOR, AND PAUL SINCLAIR, DIRECTOR, HAVE A FAMILY RELATIONSHIP. GLENN WAY, PAUL SINCLAIR, CHELSEY GRIESS, AND JERMY CHRISTENSEN, DIRECTORS, HAVE A BUSINESS RELATIONSHIP. |
| Management duties delegation Part VI line 3 | THE ORGANIZATION HAS A SERVICES CONTRACT WITH ALA MANAGEMENT SERVICES, INC TO PROVIDE LEASED EMPLOYEES AND MANAGERIAL OVERSIGHT TO THOSE EMPLOYEES. DURING CALANDER YEAR 2016, SOME MEMBERS OF THE BOARD OF DIRECTORS RECEIVED COMPENSATION FROM ALA MANAGEMENT SERVICES FOR SERVICES RENDERED TO THAT ENTITY; GLENN WAY - $100,000, CHELSEY GRIESS - $73,604, RICHARD MOSS - $19,875, PAUL SINCLAIR - $109,000 AND JEREMY CHRISTENSEN - $119,873. |
| Member election for additional members Part VI line 7a | THE BOARD OF DIRECTORS HAS THE RIGHT TO ELECT OR APPOINT ADDITIONAL MEMBERS. |
| Form 990 governing body review Part VI line 11 | THE BOARD RECEIVES FORM 990 AND RELATED SCHEDULES VIA EMAIL FOR REVIEW PRIOR TO FILING WITH IRS. |
| Conflict of interest policy compliance Part VI line 12c | The Board periodically reviews the conflict of interest policy to ensure that members are in compliance and to update the policy as needed. |
| Governing documents etc available to public Part VI line 19 | The Board of Directors and management make governing documents, board minutes and other public documents available to the public upon reasonable request by the public. |
| General explanation attachment | FORM 990, PART VII, SECTION A, LINE 1a EXPLANATION OF CHANGES TO BOARD OF DIRECTORS. PRIOR TO END OF FISCAL YEAR GLENN WAY, PAUL SINCLAIR, JEREMY CHRISTENSEN, AND RICHARD MOSS RESIGNED FROM THE BOARD. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALA ANTHEM LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19935 E CHANDLER HEIGHTS RD | AddressLine1Txt |
| City | Queen Creek | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85142 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Landlord-Anthem Facilities | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| End Of Year Assets | $8,095,000 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Leadership Academy Inc | BusinessNameLine1Txt |