Civic Intelligence

Rosefield Charter Elementary School Inc.

990 • Fiscal year 2017 • EIN 20-3249197

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 29, 2018

12050 N Bullard AveSurprise, AZ 85379

(623) 344-4300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.09x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.22x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

46th percentile

1.9%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

38th percentile

$95,291

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-1.7%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,126,678

Down $228,334 (-17%) from 2016

Net Assets

Up

-$105,863

Up $103,040 (+49%) from 2016

Liabilities

Down

$1,232,541

Down $331,374 (-21%) from 2016

Revenue

Down

$5,543,813

Down $94,257 (-1.7%) from 2016

Expenses

Down

$5,440,773

Down $150,528 (-2.7%) from 2016

Net Income

Up

$103,040

Up $56,271 (+120%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2010: $522,925Liabilities 2010: $457,779Net Assets 2010: $65,1462010Assets 2011: $886,206Liabilities 2011: $633,892Net Assets 2011: $252,3142011Assets 2012: $1,039,828Liabilities 2012: $697,769Net Assets 2012: $342,0592012Assets 2013: $773,812Liabilities 2013: $1,218,517Net Assets 2013: -$444,7052013Assets 2014: $829,430Liabilities 2014: $1,185,124Net Assets 2014: -$355,6942014Assets 2015: $1,384,931Liabilities 2015: $1,640,603Net Assets 2015: -$255,6722015Assets 2016: $1,355,012Liabilities 2016: $1,563,915Net Assets 2016: -$208,9032016Assets 2017: $1,126,678Liabilities 2017: $1,232,541Net Assets 2017: -$105,8632017Assets 2018: $1,461,893Liabilities 2018: $1,512,847Net Assets 2018: -$50,9542018Assets 2019: $1,103,106Liabilities 2019: $1,080,948Net Assets 2019: $22,1582019Assets 2020: $1,224,546Liabilities 2020: $1,186,996Net Assets 2020: $37,5502020Assets 2021: $1,999,263Liabilities 2021: $1,866,316Net Assets 2021: $132,9472021Assets 2022: $1,977,354Liabilities 2022: $1,589,553Net Assets 2022: $387,8012022Assets 2023: $14,833,088Liabilities 2023: $14,364,105Net Assets 2023: $468,9832023Assets 2024: $14,002,259Liabilities 2024: $13,569,271Net Assets 2024: $432,9882024Assets 2025: $12,786,203Liabilities 2025: $13,238,087Net Assets 2025: -$451,8842025

Highlighted filing

2017

Assets$1,126,678
Liabilities$1,232,541
Net Assets-$105,863

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,020,1672010Expenses 2011: $5,079,8532011Expenses 2012: $5,252,4442012Expenses 2013: $5,312,8412013Revenue 2014: $5,344,507Expenses 2014: $5,293,145Net Income 2014: $51,3622014Revenue 2015: $5,340,930Expenses 2015: $5,240,908Net Income 2015: $100,0222015Revenue 2016: $5,638,070Expenses 2016: $5,591,301Net Income 2016: $46,7692016Revenue 2017: $5,543,813Expenses 2017: $5,440,773Net Income 2017: $103,0402017Revenue 2018: $5,617,665Expenses 2018: $5,802,610Net Income 2018: -$184,9452018Revenue 2019: $5,875,223Expenses 2019: $5,802,111Net Income 2019: $73,1122019Revenue 2020: $5,984,610Expenses 2020: $5,969,218Net Income 2020: $15,3922020Revenue 2021: $6,174,984Expenses 2021: $6,079,587Net Income 2021: $95,3972021Revenue 2022: $6,394,718Expenses 2022: $6,139,864Net Income 2022: $254,8542022Revenue 2023: $6,661,223Expenses 2023: $6,580,041Net Income 2023: $81,1822023Revenue 2024: $6,755,564Expenses 2024: $6,791,559Net Income 2024: -$35,9952024Revenue 2025: $5,863,196Expenses 2025: $6,748,068Net Income 2025: -$884,8722025

Highlighted filing

2017

Revenue$5,543,813
Expenses$5,440,773
Net Income$103,040
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 29, 2018
Return Version
2016v3.1
Gross Receipts
$5,543,813
Mission and Program Overview

Mission

To operate a charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$664,199$761,436▲ $97,237
Land, Buildings, and Equipment, Net$142,154$171,308▲ $29,154
Pledges and Grants Receivable$214,912$162,400▼ $52,512
Prepaid Expenses and Deferred Charges$12,186$25,546▲ $13,360
Accounts Receivable$7,088$5,988▼ $1,100
Total Assets$1,355,012$1,126,678▼ $228,334
Other Assets Total$314,473--
Liabilities
Other Liabilities$1,141,077$829,515▼ $311,562
Accounts Payable and Accrued Expenses$216,400$210,082▼ $6,318
Unsecured Notes Loans Payable$185,088$173,854▼ $11,234
Deferred Revenue$21,350$19,090▼ $2,260
Total Liabilities$1,563,915$1,232,541▼ $331,374
Net Assets / Fund Balance
Unrestricted Net Assets$-208,903$-105,863▲ $103,040
Total Net Assets Fund Balance$-208,903$-105,863▲ $103,040
Total Liabilities and Net Assets / Fund Balance$1,355,012$1,126,678▼ $228,334

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$122,938$158,673$281,611
Leasehold Improvements$48,370$56,003$104,373
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James MeccaPrincipalFT$95,291$95,291

Board Members and Trustees

NameTitle
Leonora KetyerChair
Gizelda ValenzuelaDirector
Robert AllenDirector
Herman OrcuttSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
SodexoFood ServicesPO BOX 360170, Pittsburgh, PA 15251$308,951
Revenue and Support

Revenue Composition

Contributions and Grants
$377,833
Program Service Revenue
$5,148,180
Investment Income
$0
Other Revenue
$17,800
All Other Contributions
$31,682
Change in Net Assets
$103,040

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,543,813
Total Revenue per Audited Statements
$5,543,813
Total Revenue per Form 990
$5,543,813
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,149,400
Other Expenses$2,291,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,097,350$276,152-$2,373,502
Occupancy$651,661$72,407-$724,068
Fees for Services Management-$538,060-$538,060
Other Employee Benefits$366,424$71,879-$438,303
All Other Expenses$76,866$107,304-$184,170
Payroll Taxes$134,277$19,461-$153,738
Other Expenses$88,950$22,237-$111,187
Current Officers, Directors, Trustees, and Key Employees$84,204$11,087-$95,291
Pension Plan Contributions$79,412$9,154-$88,566
Insurance$49,646$10,449-$60,095
Depreciation Depletion$45,746$11,436-$57,182
Fees for Services Other$50,905$1,182-$52,087
Information Technology$17,952$4,488-$22,440
Interest$15,013$3,753-$18,766
Office Expenses$12,499$3,125-$15,624
Advertising$15,421--$15,421
Fees for Services Accounting$9,280$2,320-$11,600
Travel$8,553$2,052-$10,605
Fees for Services Legal$414$104-$518
Total Functional Expenses$4,225,546$1,215,227$0$5,440,773

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,440,773
Total Expenses per Audited Statements$5,440,773
Total Expenses per Form 990$5,440,773
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

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$829,515
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Imagine schools, inc. Provided comprehensive management services to the school including staffing.

Form 990, Page 6, Part VI, Line 6

The school's single member is imagine schools, inc. (ein 04-3466383), which is tax-exempt pursuant to section 501(c)(3) of the internal revenue code.

Form 990, Page 6, Part VI, Line 7A

As the single member, imagine schools, inc. Has the exclusive right to approve any amendments to the articles of incorporation or the bylaws, to appoint members of the board of directors, to vote on the disposition of all or substantially all of the corporation's assets, to vote on any merger and its principal terms and any amendment of those terms, and to vote on any election to the corporation; however, the direction and management of the affairs of the corporation are vested in the corporation's board of directors.

Form 990, Page 6, Part VI, Line 7B

See the response to form 990 part vi, line 7a.

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is reviewed by the board of directors prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee with board delegated power shall annually sign a statement which affirms that such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy and understands that the corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 19

Any and all governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Rosefield Charter Elementary School
EIN
20-3249197
Phone
6233444300
Address
12050 N BULLARD AVE, SURPRISE, AZ 85379
Doing Business As
Dba Imagine Charter Elementary Schl

Signing Officer

Name
Leonora Ketyer
Title
Chair
Phone
6025477965
Signed
2018-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonora Ketyer
Formed
2005
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
100

Preparer

Firm
Fester & Chapman Pllc
Address
9019 E BAHIA DR STE 100, SCOTTSDALE, AZ 85260
Preparer
Rachel R Locke CPA
Phone
6022643077
Raw XML AppendixShowing 400 of 732 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0216400
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0210082
IRS990/AccountsReceivableGrp/BOYAmt07088
IRS990/AccountsReceivableGrp/EOYAmt05988
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE A CHARTER SCHOOL
IRS990/AdvertisingGrp/ProgramServicesAmt015421
IRS990/AdvertisingGrp/TotalAmt015421
IRS990/AllOtherContributionsAmt031682
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0107304
IRS990/AllOtherExpensesGrp/ProgramServicesAmt076866
IRS990/AllOtherExpensesGrp/TotalAmt0184170
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06233444300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012050 N BULLARD AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SURPRISE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085379
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0664199
IRS990/CashNonInterestBearingGrp/EOYAmt0761436
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011087
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt084204
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt095291
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0308951
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 360170
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0PITTSBURGH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd015251
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SODEXO
IRS990/ContractorCompensationGrp/ServicesDesc0FOOD SERVICES
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0377833
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02291373
IRS990/CYOtherRevenueAmt017800
IRS990/CYProgramServiceRevenueAmt05148180
IRS990/CYRevenuesLessExpensesAmt0103040
IRS990/CYSalariesCompEmpBnftPaidAmt03149400
IRS990/CYTotalExpensesAmt05440773
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05543813
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt021350
IRS990/DeferredRevenueGrp/EOYAmt019090
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt011436
IRS990/DepreciationDepletionGrp/ProgramServicesAmt045746
IRS990/DepreciationDepletionGrp/TotalAmt057182
IRS990/Desc0OPERATION OF A CHARTER SCHOOL FOR STUDENTS IN KINDERGARTEN THROUGH 6TH GRADE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0DBA IMAGINE CHARTER ELEMENTARY SCHL
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04225546
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02320
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt09280
IRS990/FeesForServicesAccountingGrp/TotalAmt011600
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0104
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0414
IRS990/FeesForServicesLegalGrp/TotalAmt0518
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0538060
IRS990/FeesForServicesManagementGrp/TotalAmt0538060
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01182
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt050905
IRS990/FeesForServicesOtherGrp/TotalAmt052087
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LEONORA KETYER
IRS990/Form990PartVIISectionAGrp/PersonNm1HERMAN ORCUTT
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm3GIZELDA VALENZUELA
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES MECCA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt495291
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt0346151
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05543813
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04488
IRS990/InformationTechnologyGrp/ProgramServicesAmt017952
IRS990/InformationTechnologyGrp/TotalAmt022440
IRS990/InsuranceGrp/ManagementAndGeneralAmt010449
IRS990/InsuranceGrp/ProgramServicesAmt049646
IRS990/InsuranceGrp/TotalAmt060095
IRS990/InterestGrp/ManagementAndGeneralAmt03753
IRS990/InterestGrp/ProgramServicesAmt015013
IRS990/InterestGrp/TotalAmt018766
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0214676
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0142154
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0171308
IRS990/LandBldgEquipCostOrOtherBssAmt0385984
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE A CHARTER SCHOOL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-208903
IRS990/NetAssetsOrFundBalancesEOYAmt0-105863
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt072407
IRS990/OccupancyGrp/ProgramServicesAmt0651661
IRS990/OccupancyGrp/TotalAmt0724068
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03125
IRS990/OfficeExpensesGrp/ProgramServicesAmt012499
IRS990/OfficeExpensesGrp/TotalAmt015624
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0314473
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt071879
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0366424
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0438303
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES AND INSTRUCTIONA
IRS990/OtherExpensesGrp/Desc2FOOD SERVICE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt034195
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114382
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt222237
IRS990/OtherExpensesGrp/ProgramServicesAmt0136781
IRS990/OtherExpensesGrp/ProgramServicesAmt1144804
IRS990/OtherExpensesGrp/ProgramServicesAmt2139388
IRS990/OtherExpensesGrp/ProgramServicesAmt388950
IRS990/OtherExpensesGrp/TotalAmt0170976
IRS990/OtherExpensesGrp/TotalAmt1159186
IRS990/OtherExpensesGrp/TotalAmt2139388
IRS990/OtherExpensesGrp/TotalAmt3111187
IRS990/OtherLiabilitiesGrp/BOYAmt01141077
IRS990/OtherLiabilitiesGrp/EOYAmt0829515
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017800
IRS990/OtherRevenueTotalAmt017800
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0276152
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02097350
IRS990/OtherSalariesAndWagesGrp/TotalAmt02373502
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019461
IRS990/PayrollTaxesGrp/ProgramServicesAmt0134277
IRS990/PayrollTaxesGrp/TotalAmt0153738
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09154
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt079412
IRS990/PensionPlanContributionsGrp/TotalAmt088566
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0214912
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0162400
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012186
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025546
IRS990/PrincipalOfficerNm0LEONORA KETYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0STATE EQUALIZATION
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2CLASSROOM SITE FUNDS
IRS990/ProgramServiceRevenueGrp/Desc3FOOD SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4INSTRUCTIONAL IMPROVEMENT FUN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04454542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1320274
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2275750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt368320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt429294
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04454542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1320274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2275750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt368320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt429294
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0366615
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02445627
IRS990/PYOtherRevenueAmt017063
IRS990/PYProgramServiceRevenueAmt05254392
IRS990/PYRevenuesLessExpensesAmt046769
IRS990/PYSalariesCompEmpBnftPaidAmt03145674
IRS990/PYTotalExpensesAmt05591301
IRS990/PYTotalRevenueAmt05638070
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0103040
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05148180
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0377833
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0366615
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04871491
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04725394
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04113368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt014454701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018400
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018700
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013350
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt050450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05165980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05271455
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0451039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0601202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0399431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011889107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018400
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018700
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013350
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt050450
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99810
IRS990ScheduleA/PublicSupportPY509Pct00.99730
IRS990ScheduleA/PublicSupportTotal509Amt026343808
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05543813
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05638070
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05322530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05326596
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04512799
IRS990ScheduleA/Total509Grp/TotalAmt026343808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05543813
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05638070
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05340930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05345296
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt04526149
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt026394258
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0122938
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158673
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0281611
IRS990ScheduleD/ExpensesSubtotalAmt05440773
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048370
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056003
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0104373
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0829515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/RevenueSubtotalAmt05543813
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0171308
IRS990ScheduleD/TotalExpensesPerForm990Amt05440773
IRS990ScheduleD/TotalLiabilityAmt0829515
IRS990ScheduleD/TotalRevenuePerForm990Amt05543813
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05543813
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05440773
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IMAGINE SCHOOLS, INC. PROVIDED COMPREHENSIVE MANAGEMENT SERVICES TO THE SCHOOL INCLUDING STAFFING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL'S SINGLE MEMBER IS IMAGINE SCHOOLS, INC. (EIN 04-3466383), WHICH IS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS THE SINGLE MEMBER, IMAGINE SCHOOLS, INC. HAS THE EXCLUSIVE RIGHT TO APPROVE ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR THE BYLAWS, TO APPOINT MEMBERS OF THE BOARD OF DIRECTORS, TO VOTE ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, TO VOTE ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND TO VOTE ON ANY ELECTION TO THE CORPORATION; HOWEVER, THE DIRECTION AND MANAGEMENT OF THE AFFAIRS OF THE CORPORATION ARE VESTED IN THE CORPORATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE THE RESPONSE TO FORM 990 PART VI, LINE 7A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY AND ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd7false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd8false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd9false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd12false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd13false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd14false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd15false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd16false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd17false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd18false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd19false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd8N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd9N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd10N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd11N/A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.8$13.2$0.45$5.86$6.75$0.88
2024Detailed filing. Detailed filing data is available for this year.$14.0$13.6$0.43$6.76$6.79$0.04
2023Detailed filing. Detailed filing data is available for this year.$14.8$14.4$0.47$6.66$6.58$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.98$1.59$0.39$6.39$6.14$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.00$1.87$0.13$6.17$6.08$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.22$1.19$0.04$5.98$5.97$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.10$1.08$0.02$5.88$5.80$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.46$1.51$0.05$5.62$5.80$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.13$1.23$0.11$5.54$5.44$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.36$1.56$0.21$5.64$5.59$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.38$1.64$0.26$5.34$5.24$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.83$1.19$0.36$5.34$5.29$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$1.22$0.44$5.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.70$0.34$5.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.63$0.25$5.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.46$0.07$5.02