Civic Intelligence

Carpe Diem Collegiate High School

EIN 02-0542260 • 501(c)3 • Yuma, AZ

Pub. 78 Eligible

Profile

To provide middle and high school educational services.

PO Box 6502Yuma, AZ 85366-6502

www.dvms.dvsk12.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

1.00x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

45th percentile

$34,206

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

1.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,791,730

Up $635,833 (+15%) from 2024

Liabilities

Up

$2,833,628

Up $283,856 (+11%) from 2024

Net Assets

Up

$1,958,102

Up $351,977 (+22%) from 2024

Revenue

Up

$2,844,306

Up $47,160 (+1.7%) from 2024

Expenses

Up

$2,492,329

Up $202,941 (+8.9%) from 2024

Net Income

Down

$351,977

Down $155,781 (-31%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $4,283,361Liabilities 2011: $3,883,694Net Assets 2011: $399,6672011Assets 2012: $3,969,119Liabilities 2012: $4,070,391Net Assets 2012: -$101,2722012Assets 2013: $4,050,788Liabilities 2013: $3,761,049Net Assets 2013: $289,7392013Assets 2014: $3,811,664Liabilities 2014: $3,844,519Net Assets 2014: -$32,8552014Assets 2015: $3,442,690Liabilities 2015: $3,692,639Net Assets 2015: -$249,9492015Assets 2016: $2,959,275Liabilities 2016: $3,633,587Net Assets 2016: -$674,3122016Assets 2017: $2,855,988Liabilities 2017: $3,414,289Net Assets 2017: -$558,3012017Assets 2018: $2,937,515Liabilities 2018: $3,439,822Net Assets 2018: -$502,3072018Assets 2019: $3,336,618Liabilities 2019: $3,191,877Net Assets 2019: $144,7412019Assets 2020: $3,443,708Liabilities 2020: $3,092,917Net Assets 2020: $350,7912020Assets 2021: $3,649,630Liabilities 2021: $3,047,918Net Assets 2021: $601,7122021Assets 2022: $3,688,645Liabilities 2022: $2,945,186Net Assets 2022: $743,4592022Assets 2023: $3,901,954Liabilities 2023: $2,803,587Net Assets 2023: $1,098,3672023Assets 2024: $4,155,897Liabilities 2024: $2,549,772Net Assets 2024: $1,606,1252024Assets 2025: $4,791,730Liabilities 2025: $2,833,628Net Assets 2025: $1,958,1022025

Highlighted filing

2025

Assets$4,791,730
Liabilities$2,833,628
Net Assets$1,958,102

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,263,756Expenses 2011: $2,238,445Net Income 2011: $25,3112011Revenue 2012: $2,151,368Expenses 2012: $2,652,307Net Income 2012: -$500,9392012Revenue 2013: $2,444,342Expenses 2013: $2,053,331Net Income 2013: $391,0112013Revenue 2014: $1,989,362Expenses 2014: $2,311,956Net Income 2014: -$322,5942014Revenue 2015: $1,738,217Expenses 2015: $2,004,935Net Income 2015: -$266,7182015Revenue 2016: $1,322,631Expenses 2016: $1,746,994Net Income 2016: -$424,3632016Revenue 2017: $1,773,473Expenses 2017: $1,657,462Net Income 2017: $116,0112017Revenue 2018: $2,073,944Expenses 2018: $2,017,950Net Income 2018: $55,9942018Revenue 2019: $2,613,493Expenses 2019: $1,966,445Net Income 2019: $647,0482019Revenue 2020: $2,218,885Expenses 2020: $2,012,835Net Income 2020: $206,0502020Revenue 2021: $1,868,951Expenses 2021: $1,618,030Net Income 2021: $250,9212021Revenue 2022: $1,989,135Expenses 2022: $1,847,388Net Income 2022: $141,7472022Revenue 2023: $2,335,647Expenses 2023: $1,980,739Net Income 2023: $354,9082023Revenue 2024: $2,797,146Expenses 2024: $2,289,388Net Income 2024: $507,7582024Revenue 2025: $2,844,306Expenses 2025: $2,492,329Net Income 2025: $351,9772025

Highlighted filing

2025

Revenue$2,844,306
Expenses$2,492,329
Net Income$351,977

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.79$2.83$1.96$2.84$2.49$0.35
2024Detailed filing. Detailed filing data is available for this year.$4.16$2.55$1.61$2.80$2.29$0.51
2023Detailed filing. Detailed filing data is available for this year.$3.90$2.80$1.10$2.34$1.98$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.69$2.95$0.74$1.99$1.85$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.65$3.05$0.60$1.87$1.62$0.25
2020Summary only. Only limited summary data is available for this year.$3.44$3.09$0.35$2.22$2.01$0.21
2019Summary only. Only limited summary data is available for this year.$3.34$3.19$0.14$2.61$1.97$0.65
2018Summary only. Only limited summary data is available for this year.$2.94$3.44$0.50$2.07$2.02$0.06
2017Summary only. Only limited summary data is available for this year.$2.86$3.41$0.56$1.77$1.66$0.12
2016Summary only. Only limited summary data is available for this year.$2.96$3.63$0.67$1.32$1.75$0.42
2015Summary only. Only limited summary data is available for this year.$3.44$3.69$0.25$1.74$2.00$0.27
2014Summary only. Only limited summary data is available for this year.$3.81$3.84$0.03$1.99$2.31$0.32
2013Summary only. Only limited summary data is available for this year.$4.05$3.76$0.29$2.44$2.05$0.39
2012Summary only. Only limited summary data is available for this year.$3.97$4.07$0.10$2.15$2.65$0.50
2011Summary only. Only limited summary data is available for this year.$4.28$3.88$0.40$2.26$2.24$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 27, 2026
Return Version
2024v5.5
Gross Receipts
$2,844,306
Mission and Program Overview

Mission

To provide middle and high school educational services.

To provide middle and high school educational services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,908,011$2,392,020▲ $484,009
Cash and Non-Interest-Bearing Accounts$1,559,620$1,561,801▲ $2,181
Investments Other Securities$610,888$626,286▲ $15,398
Pledges and Grants Receivable-$114,195-
Prepaid Expenses and Deferred Charges$66,103$97,428▲ $31,325
Accounts Receivable$11,275--
Total Assets$4,155,897$4,791,730▲ $635,833
Liabilities
Tax Exempt Bond Liabilities$2,469,886$2,366,247▼ $103,639
Accounts Payable and Accrued Expenses$79,886$467,381▲ $387,495
Total Liabilities$2,549,772$2,833,628▲ $283,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,606,125$1,958,102▲ $351,977
Total Net Assets Fund Balance$1,606,125$1,958,102▲ $351,977
Total Liabilities and Net Assets / Fund Balance$4,155,897$4,791,730▲ $635,833

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,106,765$1,225,731$3,332,496
Land$285,255-$285,255
Other Land Buildings$0$137,587$137,587
Equipment$0$109,521$109,521
Other Securities$626,286--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard OgstonPresidentPT$34,206$34,206

Board Members and Trustees

NameTitle
Don SoiferSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$542,291
Program Service Revenue
$2,231,997
Investment Income
$29,344
Other Revenue
$40,674
All Other Contributions
$8,879
Change in Net Assets
$351,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,844,306
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,844,306
Total Revenue per Form 990
$2,844,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,315,194
Salaries, Compensation, and Employee Benefits$1,177,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$710,786$88,078-$798,864
Interest$177,145$11,361-$188,506
Other Employee Benefits$167,899$13,288-$181,187
All Other Expenses$129,542$8,820-$138,362
Pension Plan Contributions$84,899$15,408-$100,307
Other Expenses$90,907$247,769-$90,907
Depreciation Depletion$78,575--$78,575
Payroll Taxes$53,063$9,508-$62,571
Insurance$35,048--$35,048
Current Officers, Directors, Trustees, and Key Employees-$34,206-$34,206
Total Functional Expenses$2,063,891$428,438$0$2,492,329

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,492,329
Total Expenses per Audited Statements$2,492,329
Total Expenses per Form 990$2,492,329
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe Industrial Development Authority of the County of Pima2006-09-06$3,640,000SEE EXPLANATION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,640,000$940,000-$354,936

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed by director with the accounting clerk and business manager. Each member of the team reviews the return independently and then collectively as a group. When this review is completed, the 990 is sent to all board members for review. The return is approved at a board meeting.

Form 990, Part VI, Section B, Line 12C

Annually board members are required to sign a conflict of interest statement. The executive director and governing board work together with staff to ensure any potential conflicts of interest are handled correctly.

Form 990, Part VI, Section B, Line 15A

Industry standards are compared and a salary matrix is in place. The governing board sets the compensation for key employees. The executive director who is also a board member, recuses himself from the vote.

Form 990, Part VI, Section C, Line 19

The organization makes its form 1023, governing documents, conflict of interest policy and financial statements available at their administrative office.

Filing and Contact Details

Filer

Filer Name
Carpe Diem Collegiate High School
EIN
02-0542260
Phone
9283173113
Address
PO BOX 6502, YUMA, AZ 85366-6502

Signing Officer

Name
Rick Ogston
Title
Executive Director
Phone
9283173113
Signed
2026-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Ogston
Formed
2001
Legal Domicile
Az
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Lavoie & Company Pc
Address
2200 E RIVER RD SUITE 102, TUCSON, AZ 85718
Preparer
Lavoie Company Pc
Phone
5203220966
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02457115
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt029344
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt023180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017650
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013600
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0109156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02272671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02309970
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01899564
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01414462
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01439769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09336436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt029344
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt023180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017650
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0109156
IRS990ScheduleA/InvestmentIncomeCYPct00.00920
IRS990ScheduleA/InvestmentIncomePYPct00.00840
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99080
IRS990ScheduleA/PublicSupportPY509Pct00.99160
IRS990ScheduleA/PublicSupportTotal509Amt011793551
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02814962
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02839286
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02312467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01971485
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01855351
IRS990ScheduleA/Total509Grp/TotalAmt011793551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02844306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02864668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02335647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01989135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01868951
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011902707
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02106765
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01225731
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03332496
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109521
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109521
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02492329
IRS990ScheduleD/LandGrp/BookValueAmt0285255
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0285255
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137587
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0137587
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0626286
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BANK NOTES HELD BY TRUSTEE
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02844306
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02392020
IRS990ScheduleD/TotalBookValueSecuritiesAmt0626286
IRS990ScheduleD/TotalExpensesPerForm990Amt02492329
IRS990ScheduleD/TotalRevenuePerForm990Amt02844306
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02844306
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02492329
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0INDUSTRY STANDARDS ARE COMPARED AND A SALARY MATRIX IS IN PLACE. THE GOVERNING BOARD SETS THE COMPENSATION FOR KEY EMPLOYEES. THE EXECUTIVE DIRECTOR WHO IS ALSO A BOARD MEMBER, RECUSES HIMSELF FROM THE VOTE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0(I) TO REFINANCE THE ABOVE DESCRIBED LOAN FROM CHURCH LOANS AND INVESTMENTS TRUST; (II) TO MAKE IMPROVEMENTS, (III) TO PURCHASE NECESSARY FURNISHINGS AND EQUIPMENT AS WELL AS (IV) FUND THE OPERATING RESERVE FUND, PAY CAPITALIZED INTEREST ON THE SERIES 2006 BONDS AND PAY CERTAIN ISSUANCE EXPENSES. THE LOAN TO THE BORROWER FROM THE PROCEEDS OF THE SERIES 2006 BONDS IS FOR $3,640,000 OF WHICH APPROXIMATELY $2,700,000 IS FOR DIRECT COSTS OF THE FINANCING AND REFINANCING OF THE SERIES 2006 FACILITIES AND THE REMAINDER IS FOR THE COSTS OF ISSUANCE, FUNDING THE OPERATING RESERVE FUND AND FUNDING CAPITALIZED INTEREST. OF THE $2,700,000 AMOUNT FOR THE DIRECT COSTS, $200,000 WILL BE USED TO PURCHASE AND INSTALL CLASSROOM PROJECTORS AND SCREENS, TO PURCHASE STUDENT CUBICLES, TO PAY FOR THE PHASE I PROJECT STUDY, AND TO PURCHASE SECURITY CAMERAS. ALTHOUGH THE BORROWER HAS OBTAINED PROFESSIONALLY PREPARED COST ESTIMATES FOR THE SERIES 2006 PROJECT, NO ASSURANCE CAN BE GIVEN THAT THE BORROWER WILL NOT BE REQUIRED TO INCUR ADDITIONAL COSTS THAT WERE NOT ANTICIPATED, INCLUDING COMPLETION COSTS.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE K PART I (F)
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02006-09-06
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860837146
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0721661AB2
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt03640000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0SEE EXPLANATION
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt02700000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt0282824
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0302240
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0354936
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0940000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02006
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt03640000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0INVESTMENT OF EXCESS FUNDS TO ACHIEVE HIGH INTEREST RATE EARNINGS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1ALLOWANCE FOR BAD DEBT ON ABOVE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1-100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0SANDRA STEWART
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1SANDRA STEWART
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY DIRECTOR WITH THE ACCOUNTING CLERK AND BUSINESS MANAGER. EACH MEMBER OF THE TEAM REVIEWS THE RETURN INDEPENDENTLY AND THEN COLLECTIVELY AS A GROUP. WHEN THIS REVIEW IS COMPLETED, THE 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW. THE RETURN IS APPROVED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. THE EXECUTIVE DIRECTOR AND GOVERNING BOARD WORK TOGETHER WITH STAFF TO ENSURE ANY POTENTIAL CONFLICTS OF INTEREST ARE HANDLED CORRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDUSTRY STANDARDS ARE COMPARED AND A SALARY MATRIX IS IN PLACE. THE GOVERNING BOARD SETS THE COMPENSATION FOR KEY EMPLOYEES. THE EXECUTIVE DIRECTOR WHO IS ALSO A BOARD MEMBER, RECUSES HIMSELF FROM THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORM 1023, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE AT THEIR ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JUNIPER TREE ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0860991005
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION, SAME AS CARPE DIEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 6502
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0YUMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0853666502
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COST

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