2011-02-18T13:09:35-06:00 2010-06-30 Henry & Horne LLP 7098 E Cochise Suite 100 Scottsdale AZ 852534517 990 2009-07-01 953497070 ACCEL ACCE 6029957366 10251 N 35TH AVENUE PHOENIX AZ 85051 CONNIE LAIRD 6029957366 2011-02-10 1 Kathy E Hostetler CPA 4804831170 2011-02-10 2009 2016-02-24 21:20:13Z Connie Laird 10251 N 35TH AVENUE PHOENIX AZ 85051 12532034 0 X WWW.ACCEL.ORG X 1980 AZ TO PROVIDE EDUCATION, THERAPEUTIC, AND VOCATIONAL PROGRAMS TO SPECIAL NEEDS INDIVIDUALS 5 5 373 0 0 0 182836 129981 12987548 12339169 4336 2677 30932 13174720 12502759 0 0 9581031 9893751 15000 0 254121 2702815 2769665 12298846 12663416 875874 -160657 6841198 7257859 4156484 4809125 2684714 2448734 To provide exceptional education, therapeutic, and vocational programs to individuals with special needs, to give them the necessary skills to learn, to work and to live successfully with dignity and independence. 0 0 8211464 8735993 THE METRO CAMPUS SERVES STUDENTS WITH DEVELOPMENTAL DISABILITIES AND SOCIAL EMOTIONAL CHALLENGES FROM THE AGES OF FIVE TO TWENTY-TWO. SERVICES INCLUDE ACADEMIC PROGRAMS AND BEHAVIORAL PROGRAMS. THERAPY SERVICES INCLUDE OCCUPATIONAL, EXTENSIVE VOCATIONAL AND TRANSITION CURRICULUM. 955211 1035377 THE ADULT PROGRAM, MICHAEL'S GARDEN, WAS ESTABLISHED TO PROVIDE ADULTS WITH FUNCTIONAL DISABILITIES AN OPPORTUNITY TO GAIN VALUABLE EMPLOYMENT SKILLS THROUGH PRACTICAL HANDS ON PAID TRAINING AND IN CLASSES TO REINFORCE THESE SKILLS. 1750359 2220748 THE TEMPE EAST CAMPUS SERVES STUDENTS WITH DEVELOPMENTAL DISABILITIES AND SOCIAL EMOTIONAL CHALLENGES FROM THE AGES OF FIVE TO TWENTY-TWO. SERVICES INCLUDE SPECIALIZED ACADEMIC PROGRAMS, EXTENSIVE VOCATIONAL PROGRAM AND A TECHNOLOGY PROGRAM. SERVICES ARE PROVIDED BY A CERTIFIED BEHAVIOR ANALYST AND CONSULTING CLINICAL PSYCHOLOGIST. 459863 377983 THE PRESCHOOL CAMPUS (EARLY LEARNING CENTER) SERVES CHILDREN WITH SPECIAL NEEDS FROM THE AGES OF THREE TO EIGHT. STAFF ARE TRAINED IN THE PRINCIPLES OF APPLIED BEHAVIORAL ANALYSIS. SERVICES INCLUDE OCCUPATIONAL THERAPY, SPEECH/LANGUAGE THERAPY, PHYSICAL THERAPY, RECREATION THERAPY, MUSIC CLASSES, SENSORY INTEGRATION, STRUCTURED TEACHING, READING AND OTHER SERVICES BY A CERTIFIED BEHAVIOR ANALYST AND CONSULTING CLINICAL PSYCHOLOGIST. THIS PROGRAM WAS DISCONTINUED IN JUNE 2010 AND THE ASSOCIATED PROPERTY WAS OFFERED FOR SALE.The BISTA Autism Center is an autism clinic that provides help to families and other organizations in obtaining the skills necessary to enrich individual lives through behavioral therapy. 459863 377983 11376897 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 373 1 0 0 0 0 0 1 1 0 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X The Organization 6029957366 10251 N 35TH AVENUE PHOENIX AZ 85051 MATTHEW GERST 2.00 X X 0 0 0 JOE CATTANEO 2.00 X X 0 0 0 ROBERT JOHNSON 2.00 X X 0 0 0 JOSEPH LAUTIERO 2.00 X X 0 0 0 Caroline Pricher 2.00 X 0 0 0 CONNIE LAIRD 40.00 X 177254 0 27336 Rae Ann Brevig 40.00 X 98243 0 13846 NANCY MOLDER 40.00 X 113122 0 21152 Bryan Davey 40.00 X 119039 0 24081 507658 0 86415 3 0 1 0 Scottsdale Management 7600 E Redfield Road 195 Scottsdale AZ 85258 rent 865173 SDB INC 810 W 1st Street Tempe AZ 85281 remodeling contractor 678090 BK TI'S Inc 3814 W Phelps Drive Phoenix AZ 85053 remodeling contractor 213691 Manios Family Trust 15433 N Tatum Blvd Suite 201 Phoenix AZ 85032 rent 187890 4 30097 99884 129981 TUITION REVENUES 611600 12000743 12000743 AUTISUM CLINIC REVENUE 621110 338426 338426 12339169 2677 2677 29275 30097 29275 0 UTILITY REFUND 900099 30932 30932 30932 12502759 12370101 0 2677 546477 265779 280698 7604994 7144324 299210 161460 200500 165762 28090 6648 947262 870537 57545 19180 594518 542891 41672 9955 27853 27853 29350 29350 299179 149503 148466 1210 236181 179067 22278 34836 11436 9273 1594 569 1062864 1029471 33393 74619 52111 20234 2274 33325 20542 10309 2474 243166 234169 8997 233277 224040 8737 500 68914 65598 3316 Repairs & Maintenance 208758 202666 5933 159 SCHOOL SUPPLIES 88536 88536 PREVOCATIONAL TRAINING 42739 42739 MISCELLANEOUS 39561 31926 4723 2912 LUNCH PROGRAM 36689 36689 33218 21274 11944 12663416 11376897 1032398 254121 382105 131438 598004 408232 5000 769020 661820 54628 139005 6459544 1030833 4766195 5428711 266246 488653 6841198 7257859 396536 440261 27375 27525 30000 3665048 4185123 40000 153741 4156484 4809125 X 2575142 2436454 109572 12280 2684714 2448734 6841198 7257859 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2008214 2008214 2680898 470576 2210322 1057696 233024 824672 626907 280878 346029 85829 46355 39474 5428711 DEPOSITS 152717 LOAN FEES 99525 PROPERTY HELD FOR SALE 236411 488653 Deferred rent expense 78418 Interest Rate Swap Agreement 75323 153741 12502759 12663416 -160657 -75323 -75323 -235980 12502759 0 12502759 0 12502759 12738739 75323 75323 12663416 0 12663416 Part X: Description of Uncertain Tax Positions Under FIN 48: The School qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (IRC) and, therefore, there is no provision for income taxes. In addition, the School qualifies for the charitable contribution deduction under Section 170 of the code and has been classified as an organization that is not a private foundation. Income determined to be unrelated business taxable income (UBTI) would be taxable. Effective January 1, 2009, the School recognizes uncertainty in tax positions when it is more likely-than-not that the positions will be not sustained upon examination by the tax authorities. As of June 30, 2010, the School had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The School's federal and state exempt returns (Forms 990 and 99) for fiscal years ended June 30, 2007, 2008, 2009 and 2010 are subject to examination by the IRS and the State of Arizona, generally for three years after they were filed. Part XI, Line 8 - Other Adjustments: Loss on Fair Market Value of interest rate swap agreement: -75323. Part XIII, Line 2d - Other Adjustments: Loss on Fair Market Value of interest rate swap agreement: 75323. 1 1 1 BROCHURES DISTRIBUTED FOR THE SCHOOL AND ITS SERVICES STATE: WE DO NOT DISCRIMINATE ON THE BASIS OF SEX, RACE, ETHNIC ORIGIN, RELIGION, CREED OR COLOR. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 THE ORGANIZATION'S ADULT EDUCATION AND VOCATIONAL TRAINING PROGRAM, MICHAEL'S GARDEN, RECEIVES FUNDING FROM THE ARIZONA DEPARTMENT OF ECONOMIC SECURITY FOR DEVELOPMENTALLY DISABLED ADULTS, AGES 18 AND OLDER, IN MARICOPA COUNTY. 1 GOLF TOURNAMENT 53086 30097 22989 17752 2529 Boo Bash 6286 6286 707 5400 618 550 1719 59372 30097 29275 707 5400 18370 3079 1719 29275 0 X 0 0 0 0 0 0 0 0 0 CONNIE LAIRD 173369 0 0 0 3885 0 0 0 27336 0 204590 0 0 0 THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF PHOENIX 522038405 2009-03-31 3200000 FACILITY REMODEL 0 0 3200000 119718 3080282 2009 0 0 1 1 0 1 1 COMPASS BANK 7.000000000000 0 0 0 BRYAN Davey Purchase of autism clinic X 50000 30000 0 1 1 30000 Form 990, Part VI, Section B, line 11 THE FORM 990 WILL BE PRESENTED BY THE AUDITOR (AND FORM 990 PREPARER) TO THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED BOARD MEETING. THE PRESENTER WILL HIGHLIGHT CERTAIN INFORMATION INCLUDED ON THE FORM 990, AND ALL BOARD MEMBERS WILL RECEIVE A COPY OF THE FORM 990 BEFORE FILING. Form 990, Part VI, Section B, line 12c THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, VOLUNTEERS, AND EMPLOYEES, INCLUDING RELATIVES. AS PER THE POLICY, BOARD AND COMMITTEE MEMBERS MUST MAKE DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST AND MUST ABSTAIN FROM VOTING ON ANY ACTION IN WHICH THEY MAY HAVE AN INTEREST. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN OFF ON AN ANNUAL CONFLICT OF INTEREST FORM, EITHER STATING ANY KNOWN CONFLICTS, OR STATING THAT THERE ARE NONE. Form 990, Part VI, Section B, line 15 THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN PERSON AT THE ORGANIZATION'S MAIN OFFICE. SCHEDULE L, PART II, LOAN PAYABLE TO INTERESTED PERSON In June 2009, the School entered into an agreement with a doctor, an employee of the School, to purchase various software and materials used in the operations of an autism clinic. Beginning in June 2009, the School leased additional facility space in order to open and operate the autism clinic as a new program. As per the terms of the agreement, the School will pay a total of $50,000 to the doctor for the value of the software and materials purchased. Of this total, $10,000 was paid in each of the years ending June 30, 2010 and 2009, and the remaining balance at June 30, 2010 is $30,000. No interest accrues on this loan.