COCHISE COMMUNITY DEVELOPMENT CORP: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- COCHISE COMMUNITY DEVELOPMENT CORP (EIN 47-0875764)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-12
- IRS object ID
- 201701329349304315
- Schema version
- 2015v3.0
- 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 | 2017-05-12T11:28:54-07:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SE Clark & Co PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 742 N Country Club Rd | AddressLine1Txt |
| City | Tucson | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 857164506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470875764 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COCHISE COMMUNITY DEVELOPMENT CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COCH | BusinessNameControlTxt |
| Phone | 5204598970 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1Txt |
| City | SIERRA VISTA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85635 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES E FOGARTY | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 5204598970 | PhoneNum |
| Signature | 2016-12-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEVEN E CLARK | PreparerPersonNm |
| Phone | 5203237774 | PhoneNum |
| Preparation | 2017-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES E FOGARTY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1Txt |
| City | SIERRA VISTA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85635 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,391,679 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BEREAN-ACADEMY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | COMMITTED TO PROVIDING THE HIGHEST QUALITY EDUCATION TO ENABLE CHILDREN ACHIEVE THEIR FULL ACADEMIC POTENTIAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 88 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $19,394 | PYContributionsGrantsAmt |
| CY Contributions Grants | $533,898 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,072,463 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,774,631 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $80,884 | PYOtherRevenueAmt |
| CY Other Revenue | $83,150 | CYOtherRevenueAmt |
| PY Total Revenue | $3,172,741 | PYTotalRevenueAmt |
| CY Total Revenue | $3,391,679 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,813,438 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,869,224 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,421,606 | PYOtherExpensesAmt |
| CY Other Expenses | $1,447,145 | CYOtherExpensesAmt |
| PY Total Expenses | $3,235,044 | PYTotalExpensesAmt |
| CY Total Expenses | $3,316,369 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$62,303 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $75,310 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,564,625 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,826,614 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,557,979 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,454,531 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$993,354 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$627,917 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COMMITTED TO PROVIDING THE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,940,447 | ExpenseAmt |
| Grant | $533,898 | GrantAmt |
| Revenue | $2,774,631 | RevenueAmt |
| Desc | THE SCHOOL PROVIDES EDUCATION TO AN AVERAGE DAILY MEMBERSHIP OF 392 STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE IN SIERRA VISTA, ARIZONA. THE SCHOOL PROVIDES HIGH QUALITY EDUCATION TO ENABLE STUDENTS TO ACHIEVE THEIR FULL ACADEMIC POTENTIAL. | Desc |
| Total Program Service Expenses | $2,940,447 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 |
| 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 | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 88 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | 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 | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | 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 | JAMES FOGARTY | PersonNm |
| Phone | 5204598970 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1Txt |
| City | SIERRA VISTA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85635 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAMES FOGARTY | ||||||
| BOARD MEMBER/DIRECTOR | 45.00 | Yes (X) | Yes (X) | $35,659 | $0 | $0 |
| ELIZABETH FOGARTY | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK YANEZ | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $24,000 | $0 | $0 | |
| CHUCK STILWELL | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL MORALES | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $59,659 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $533,898 | GovernmentGrantsAmt |
| Total Contributions | $533,898 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| STATE EQUALIZATION | 611110 | $2,750,958 |
| BEFORE AND AFTERSCHOOL CARE | 611110 | $23,673 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,774,631 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS | 611110 | $46,872 | $46,872 |
| FOOD SERVICE | 611710 | $36,278 | $36,278 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $83,150 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,391,679 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,857,781 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,659 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $59,659 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,456,507 | TotalAmt |
| Program Services | $1,307,691 | ProgramServicesAmt |
| Management And General | $148,816 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,076 | TotalAmt |
| Program Services | $7,460 | ProgramServicesAmt |
| Management And General | $2,616 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,935 | TotalAmt |
| Program Services | $167,453 | ProgramServicesAmt |
| Management And General | $22,482 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,047 | TotalAmt |
| Program Services | $139,114 | ProgramServicesAmt |
| Management And General | $13,933 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,000 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $59,000 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,440 | TotalAmt |
| Program Services | $84,206 | ProgramServicesAmt |
| Management And General | $234 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,730 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,730 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,367 | TotalAmt |
| Program Services | $1,164 | ProgramServicesAmt |
| Management And General | $2,203 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,263 | TotalAmt |
| Program Services | $58,406 | ProgramServicesAmt |
| Management And General | $21,857 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,819 | TotalAmt |
| Program Services | $130,831 | ProgramServicesAmt |
| Management And General | $14,988 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,601 | TotalAmt |
| Program Services | $25,764 | ProgramServicesAmt |
| Management And General | $1,837 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495 | TotalAmt |
| Program Services | $495 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,304 | TotalAmt |
| Program Services | $668,726 | ProgramServicesAmt |
| Management And General | $8,578 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,772 | TotalAmt |
| Program Services | $169,772 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,523 | TotalAmt |
| Program Services | $25,523 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD | $59,356 | $59,356 | $0 | $0 |
| SUPPLIES | $43,078 | $34,767 | $8,311 | $0 |
| BOOKS & PERIODICALS | $26,369 | $26,369 | $0 | $0 |
| DUES & FEES | $9,186 | $593 | $8,593 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,842 | TotalAmt |
| Program Services | $32,757 | ProgramServicesAmt |
| Management And General | $1,085 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,316,369 | TotalAmt |
| Program Services | $2,940,447 | ProgramServicesAmt |
| Management And General | $375,922 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,666 | BOYAmt |
| EOY | $396,368 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,442 | BOYAmt |
| EOY | $903,376 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,545 | BOYAmt |
| EOY | $32,852 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,612 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,435,934 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,232,815 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,125,994 | BOYAmt |
| EOY | $5,203,119 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,978 | BOYAmt |
| EOY | $285,287 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,564,625 | BOYAmt |
| EOY | $6,826,614 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,596 | BOYAmt |
| EOY | $105,309 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,350,000 | BOYAmt |
| EOY | $7,265,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,383 | BOYAmt |
| EOY | $84,222 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,557,979 | BOYAmt |
| EOY | $7,454,531 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$993,354 | BOYAmt |
| EOY | -$717,837 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $89,920 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$993,354 | BOYAmt |
| EOY | -$627,917 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,564,625 | BOYAmt |
| EOY | $6,826,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $75,310 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $290,127 | PriorPeriodAdjustmentsAmt |
| 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 | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,894,888 | InvestmentCostOrOtherBasisAmt |
| Book Value | $1,894,888 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,042,120 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $958,033 | DepreciationAmt |
| Book Value | $3,084,087 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $498,926 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $274,782 | DepreciationAmt |
| Book Value | $224,144 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,203,119 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| LOAN ISSUANCE COSTS | $285,287 |
| OTHER RECEIVABLES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $285,287 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO ARIZONA DEPT OF ED | |
| CAPITAL LEASES | $7,522 |
| LINE OF CREDIT | $76,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $84,222 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,391,679 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,391,679 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,391,679 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,316,369 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,316,369 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,316,369 | 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 | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | 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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Line 3 | SEE SCHEDULE E, PART II FOR DESCRIPTION THE SCHOOL IS DEFINED BY ARIZONA REVISED STATUTES AS A PUBLIC CHARTER SCHOOL. AS SUCH, DISCRIMINATION IS PROHIBITED, RESIDENTS ARE TYPICALLY AWARE THAT THEY HAVE THE SAME RIGHTS AS IF THEY ATTENDED A TRADITIONAL PUBLIC SCHOOL |
| Line 4d | SEE SCHEDULE E, PART II FOR DESCRIPTION AS THE SCHOOL IS A PUBLIC CHARTER SCHOOL STUDENTS ARE PROVIDED WITH A FREE PUBLIC EDUCATION, THEREFORE, SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE IS NOT PROVIDED |
| Line 6b | THE SCHOOL RECEIVES EDUCATION FUNDING FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AT THE SCHOOL. IN ADDITION, THE STATE AND FEDERAL GRANTS ARE PROVIDED TO THE SCHOOL IF THE SCHOOL IS ELIGIBLE. THE STATE AND FEDERAL GRANTS THAT THE SCHOOL RECEIVES ARE USED IN ACCORDANCE WITH ARIZONA REVISED STATUTES AND THE APPLICABLE STATE AND FEDERAL GRANTS AGREEMENTS. |
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 THE COUNTY OF PIMA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 860445981 | BondIssuerEIN |
| CUSIP | 72177MKH9 | CUSIPNum |
| Bond Issued | 2009-08-10 | BondIssuedDt |
| Issue Price | $7,630,000 | IssuePriceAmt |
| Purpose | SCHOOL FACILITIES | 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 | $7,630,000 | TotalProceedsAmt |
| In Reserve Fund | $742,710 | InReserveFundAmt |
| Capitalized Interest | $674,176 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $372,114 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $5,841,000 | CapitalExpendituresAmt |
| Substantial Completion | 2010 | SubstantialCompletionYr |
| Current Refunding | false | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| 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 |
| Engage Bond Counsel Contracts | false | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FMY CONSULTING | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $24,000 | TransactionAmt |
| Transaction | EDUCATIONAL CONSULTING SERVICES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 2 | JAMES FOGARTY, A BOARD MEMBER, HAS A FAMILIAL RELATIONSHIP WITH ELIZABETH FOGARTY |
| Pt VI, Line 11b | FORM 990 IS PREPARED BY AN INDEPENDENT CPA, AFTER COMPLETION OF THE FORM, THE CPA PROVIDES THE DRAFT TO THE EXECUTIVE DIRECTOR FOR REVIEW. THE EXECUTIVE DIRECTOR ASKS QUESTIONS AS NECESSARY THEN PROVIDES APPROVAL OF THE FORM. THE REVIEWED 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW. ANY CHANGES MADE TO FORM 990 ARE MADE PRIOR TO THE SUBMISSION OF THE FINAL FORM. |
| Pt VI, Line 12c | ON AN ANNUAL BASIS, THE MEMBERS OF THE BOARD OF DIRECTORS SIGN A DISCLOSURE STATEMENT IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES WHICH COULD GIVE RISE TO A CONFLICT OF INTEREST. THE REVIEWS THROUGHOUT THE YEAR. |
| Pt VI, Line 19 | GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST, AND AVAILABLE AT THE SCHOOL'S OFFICE DURING NORMAL BUSINESS HOURS |
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