COCHISE COMMUNITY DEVELOPMENT CORP: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COCHISE COMMUNITY DEVELOPMENT CORP (EIN 47-0875764)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-11-04
- IRS object ID
- 201333089349301558
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-11-04T15:57:46-08:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM DOBRIDGE CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1930 S ALMA SCHOOL RD SUITE A214 | AddressLine1 |
| City | MESA | City |
| State | AZ | State |
| ZIP Code | 85210 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470875764 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COCHISE COMMUNITY DEVELOPMENT CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COCH | NameControl |
| Phone | 5204598970 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1 |
| City | SIERRA VISTA | City |
| State | AZ | State |
| ZIP Code | 85635 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES E FOGARTY | Name |
| Title | DIRECTOR | Title |
| Phone | 5204598970 | Phone |
| Date Signed | 2013-11-02 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DALLAS R SILER II | Name |
| Phone | 6232022052 | Phone |
| Date Prepared | 2013-11-02 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES E FOGARTY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1 |
| City | SIERRA VISTA | City |
| State | AZ | State |
| ZIP Code | 85635 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3176767 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BEREAN-ACADEMY.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | AZ | StateLegalDomicile |
| Activity Or Mission Description | COMMITTED TO PROVIDING THE HIGHEST QUALITY EDUCATION TO ENABLE CHILDREN ACHIEVE THEIR FULL ACADEMIC POTENTIAL | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 76 | TotalNbrEmployees |
| Total Nbr Volunteers | 1 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 14286 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 9459 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3435013 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3055061 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 203 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 19104 | OtherRevenuePriorYear |
| Other Revenue Current Year | 112247 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3468606 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3176767 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1724227 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1774083 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 15197 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1514210 | OtherExpensePriorYear |
| Other Expenses Current Year | 1673700 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3238437 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3447783 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 230169 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -271016 | RevenuesLessExpensesCY |
| Total Assets BOY | 6713493 | TotalAssetsBOY |
| Total Assets EOY | 7094006 | TotalAssetsEOY |
| Total Liabilities BOY | 7006046 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7657575 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -292553 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -563569 | NetAssetsOrFundBalancesEOY |
| Mission Description | COMMITTED TO PROVIDING THE | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 2821211 | Expense |
| Revenue | 3167308 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 2821211 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 76 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES FOGARTY | NamePerson |
| Telephone Number | 5204598970 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4699 E HIGHWAY 90 | AddressLine1 |
| City | SIERRA VISTA | City |
| State | AZ | State |
| ZIP Code | 85635 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JAMES FOGARTY | ||||||
| BOARD MEMBER/DIRECTOR | 45.00 | X | X | 41442 | 0 | 0 |
| ELIZABETH FOGARTY | ||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | |
| FRANK YANEZ | ||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | |
| CHUCK STILWELL | ||||||
| BOARD MEMBER | 3.00 | X | 0 | 0 | 0 | |
| BETHAIDA PEREZ-KYLES | ||||||
| BOARD MEMER | 3.00 | X | 0 | 0 | 0 | |
| MARK BENNETT | ||||||
| PRINCIPAL | 45.00 | X | 74322 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 115764 | TotalReportableCompFromOrg |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 9459 | AllOtherContributions |
| Total Contributions | 9459 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn |
|---|---|---|
| STATE EQUALIZATION | 611110 | 2559860 |
| CLASSROOM SITE FUNDS | 611110 | 125738 |
| GOVERNMENT PROGRAM GRANTS | 611110 | 335803 |
| INSTRUCTIONAL IMPROVEMENT | 611110 | 15951 |
| BEFORE AND AFTERSHOOL CARE | 611110 | 17709 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3055061 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS | 611110 | 41096 | 41096 |
| FOOD SERVICE | 611710 | 37086 | 37086 |
| EXTRACURRICULAR ACTIVITIES | 611710 | 17522 | 17522 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16543 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16543 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 112247 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3176767 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3167308 | RelatedOrExemptFunctionIncome |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1449776 | Total |
| Program Services | 1275803 | ProgramServices |
| Management And General | 173973 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 324307 | Total |
| Program Services | 291876 | ProgramServices |
| Management And General | 32431 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4354 | Total |
| Program Services | 4354 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48546 | Total |
| Program Services | 48546 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96123 | Total |
| Program Services | 91987 | ProgramServices |
| Management And General | 4136 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5010 | Total |
| Program Services | 2505 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 2505 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 124186 | Total |
| Program Services | 82388 | ProgramServices |
| Management And General | 35491 | ManagementAndGeneral |
| Fundraising | 6307 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13091 | Total |
| Program Services | 8509 | ProgramServices |
| Management And General | 4582 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162270 | Total |
| Program Services | 153829 | ProgramServices |
| Management And General | 7595 | ManagementAndGeneral |
| Fundraising | 846 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16998 | Total |
| Program Services | 8499 | ProgramServices |
| Management And General | 8499 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20461 | Total |
| Program Services | 8184 | ProgramServices |
| Management And General | 12277 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 669069 | Total |
| Program Services | 468348 | ProgramServices |
| Management And General | 200721 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235981 | Total |
| Program Services | 155781 | ProgramServices |
| Management And General | 80200 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34257 | Total |
| Program Services | 34257 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| EXTRACURRICULAR ACTIVITIES | 111136 | 111136 | 0 | 0 |
| FOOD SERVICE | 53701 | 53701 | 0 | 0 |
| REPAYMENT TO ARIZONA DEPT OF ED | 35470 | 0 | 35470 | 0 |
| MISCELLANEOUS | 20414 | 2042 | 16000 | 2372 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22633 | Total |
| Program Services | 19466 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 3167 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3447783 | Total |
| Program Services | 2821211 | ProgramServices |
| Management And General | 611375 | ManagementAndGeneral |
| Fundraising | 15197 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187938 | BOY |
| EOY | 339367 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 410026 | BOY |
| EOY | 817710 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30766 | BOY |
| EOY | 88148 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6371758 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 845476 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5748827 | BOY |
| EOY | 5526282 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 335936 | BOY |
| EOY | 322499 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6713493 | BOY |
| EOY | 7094006 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 147790 | BOY |
| EOY | 110641 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36383 | BOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7505000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6821873 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 41934 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7006046 | BOY |
| EOY | 7657575 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -292553 | BOY |
| EOY | -563569 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -292553 | BOY |
| EOY | -563569 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6713493 | BOY |
| EOY | 7094006 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -271016 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
| Public Support Total170 | 0 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Pertcentage170 | 0 | PublicSupportPertcentage170 |
| Public Support Total509 | 0 | PublicSupportTotal509 |
| Public Support Percentage509 | 0 | PublicSupportPercentage509 |
| Investment Income Percentage | 0 | InvestmentIncomePercentage |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 671370 | OtherCostOrOtherBasis |
| Book Value | 671370 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4042120 | OtherCostOrOtherBasis |
| Depreciation | 441703 | Depreciation |
| Book Value | 3600417 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 452514 | OtherCostOrOtherBasis |
| Depreciation | 272015 | Depreciation |
| Book Value | 180499 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1205754 | OtherCostOrOtherBasis |
| Depreciation | 131758 | Depreciation |
| Book Value | 1073996 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5526282 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LOAN ISSUANCE COSTS | Description |
| Book Value | 322499 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 322499 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO ARIZONA DEPT OF ED | $35,470 |
| CAPITAL LEASE | $6,464 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 41934 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 3176767 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 3176767 | RevenueSubtotal |
| Total Revenue Per Form990 | 3176767 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3447783 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 3447783 | ExpensesSubtotal |
| Total Expenses Per Form990 | 3447783 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | false | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | false | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Line 3 | 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 | AS THE SCHOOL IS A PUBLIC CHARTER SCHOOL STUDENTS ARE PROVIDED WITH A FREE PUBLIC EDUCATION, THEREFORE, SCHOLARSHIPS AND OTHER FINANCIAL ASSITANCE IS NOT PROVIDED |
| Line 6b | THE SCHOOL RECIEVES EDUCATION FUNDING FROM THE STATE |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 860445981 | IssuerEIN |
| CUSIP Number | 72177MKH9 | CUSIPNumber |
| Date Issued | 2009-08-10 | DateIssued |
| Issue Price | 7630000 | IssuePrice |
| Description Of Purpose | SCHOOL FACILITIES | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 7630000 | TotalProceeds |
| Amount In Reserve Fund | 817710 | AmountInReserveFund |
| Issuance Costs From Proceeds | 372114 | IssuanceCostsFromProceeds |
| Capital Expenditures | 6440176 | CapitalExpenditures |
| Year Of Subst Completion | 2010 | YearOfSubstCompletion |
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | false | EngageBondCounselContracts |
| Any Research Agreements | false | AnyResearchAgreements |
| Engage Bond Counsel Research | false | EngageBondCounselResearch |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | false | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | true | RebateNotDueYet |
| Exception To Rebate | false | ExceptionToRebate |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Superintegrated Hedge | false | SuperintegratedHedge |
| Hedge Terminated | false | HedgeTerminated |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Regulatory Safe Harbor Satisfied | false | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | false | GrossProceedsInvested |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FMY CONSULTING | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD MEMBER | Relationship |
| Amount Of Transaction | 24000 | AmountOfTransaction |
| Description Of Transaction | EDUCATIONAL CONSULTING SERVICES | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART IV, LINE 1 | FRANK YANEZ, A BOARD MEMBER, IS THE OWNER OF |
| FNY CONSULTING |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (17 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI, Line 2 | JAMES FOGARTY, A BOARD MEMBER HAS A FAMILTY RELATIONSHIP WITH |
| ELIZABETH FOGARTY, A BOARD MEMBER. | |
| Pt VI, Line 11b | FORM 990 IS PREPARED BY AN INDEPENDENT CPA, AFTER |
| COMPLETION OF THE FORM 990, 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 ARE | |
| MADE TO THE FORM PRIOR TO SUBMISSION. | |
| Pt VI, Line 12c | ON AN ANNUAL BASIS, THE MEMBERS OF THE GOVERNING BOARD |
| SIGN A DISCLOSURE STATEMENT IDENTIFYING ANY RELATIONSHIPS | |
| POSITIONS, OR CIRCUMSTANCES IN WHICH COULD RESULT IN | |
| A CONFLICT OF INTEREST. THE BOARD REVIEWS THROUGOUT THE YEAR. | |
| Pt VI, Line 19 | GOVERNING DOCUMENTS AND POLICES ARE AVAILABLE UPON |
| REQUEST, AND AVAILABLE AT THE SCHOOL'S OFFICE DURING | |
| NORMAL BUSINESS HOURS. | |
| Form 990, Part IX, Line 24f | BOND RELATED FEES 18410. 18410. 0. 0. STUDENT ACTIVITIES 4223. 1056. 0. 3167. |
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