Civic Intelligence

West Gilbert Charter Middle School Inc.

990 • Fiscal year 2019 • EIN 30-0047632

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 23, 2020

2061 S Gilbert RoadGilbert, AZ 85295

(480) 855-2700

Siviq Scores

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

Liabilities / Assets

88th percentile

0.61x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

0.66x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

6th percentile

-45%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$61,240

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

8th percentile

-23%

Faster asset growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-6.9%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$646,730

Down $196,919 (-23%) from 2018

Net Assets

Down

$253,690

Down $267,040 (-51%) from 2018

Liabilities

Up

$393,040

Up $70,121 (+22%) from 2018

Revenue

Down

$591,593

Down $43,981 (-6.9%) from 2018

Expenses

Up

$858,633

Up $24,896 (+3.0%) from 2018

Net Income

Down

-$267,040

Down $68,877 (-35%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $726,997Liabilities 2010: $422,645Net Assets 2010: $304,3522010Assets 2011: $887,266Liabilities 2011: $544,059Net Assets 2011: $343,2072011Assets 2012: $944,689Liabilities 2012: $577,731Net Assets 2012: $366,9582012Assets 2013: $972,229Liabilities 2013: $533,811Net Assets 2013: $438,4182013Assets 2014: $1,009,361Liabilities 2014: $503,013Net Assets 2014: $506,3482014Assets 2015: $980,064Liabilities 2015: $448,511Net Assets 2015: $531,5532015Assets 2016: $908,542Liabilities 2016: $391,825Net Assets 2016: $516,7172016Assets 2017: $874,529Liabilities 2017: $363,799Net Assets 2017: $510,7302017Assets 2018: $843,649Liabilities 2018: $322,919Net Assets 2018: $520,7302018Assets 2019: $646,730Liabilities 2019: $393,040Net Assets 2019: $253,6902019Assets 2020: $633,940Liabilities 2020: $368,026Net Assets 2020: $265,9142020Assets 2021: $394,074Liabilities 2021: $24,176Net Assets 2021: $369,8982021Assets 2022: $470,647Liabilities 2022: $93,555Net Assets 2022: $377,0922022Assets 2023: $451,742Liabilities 2023: $75,824Net Assets 2023: $375,9182023Assets 2024: $512,525Liabilities 2024: $140,527Net Assets 2024: $371,9982024Assets 2025: $338,392Liabilities 2025: $182,061Net Assets 2025: $156,3312025

Highlighted filing

2019

Assets$646,730
Liabilities$393,040
Net Assets$253,690

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $747,8682010Expenses 2011: $712,8102011Expenses 2012: $775,4692012Expenses 2013: $716,2272013Revenue 2014: $792,948Expenses 2014: $725,018Net Income 2014: $67,9302014Revenue 2015: $753,067Expenses 2015: $727,862Net Income 2015: $25,2052015Revenue 2016: $763,817Expenses 2016: $755,849Net Income 2016: $7,9682016Revenue 2017: $738,258Expenses 2017: $744,245Net Income 2017: -$5,9872017Revenue 2018: $635,574Expenses 2018: $833,737Net Income 2018: -$198,1632018Revenue 2019: $591,593Expenses 2019: $858,633Net Income 2019: -$267,0402019Revenue 2020: $735,969Expenses 2020: $723,745Net Income 2020: $12,2242020Revenue 2021: $401,675Expenses 2021: $297,691Net Income 2021: $103,9842021Revenue 2022: $1,609,678Expenses 2022: $1,602,484Net Income 2022: $7,1942022Revenue 2023: $1,149,469Expenses 2023: $1,150,643Net Income 2023: -$1,1742023Revenue 2024: $1,177,596Expenses 2024: $1,181,516Net Income 2024: -$3,9202024Revenue 2025: $1,052,342Expenses 2025: $1,268,009Net Income 2025: -$215,6672025

Highlighted filing

2019

Revenue$591,593
Expenses$858,633
Net Income-$267,040
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 23, 2020
Return Version
2018v3.2
Gross Receipts
$591,593
Mission and Program Overview

Mission

To operate a not for profit charter school and conduct educational research, evaluation, and development activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$435,471$417,095▼ $18,376
Cash and Non-Interest-Bearing Accounts$49,567$54,006▲ $4,439
Pledges and Grants Receivable$4,147$21,451▲ $17,304
Prepaid Expenses and Deferred Charges-$459-
Total Assets$843,649$646,730▼ $196,919
Other Assets Total$354,464$153,719▼ $200,745
Liabilities
Tax Exempt Bond Liabilities$282,742$260,647▼ $22,095
Accounts Payable and Accrued Expenses$22,761$82,667▲ $59,906
Other Liabilities$17,416$49,726▲ $32,310
Total Liabilities$322,919$393,040▲ $70,121
Net Assets / Fund Balance
Unrestricted Net Assets$520,730$218,397▼ $302,333
Temporarily Rstr Net Assets-$35,293-
Total Net Assets Fund Balance$520,730$253,690▼ $267,040
Total Liabilities and Net Assets / Fund Balance$843,649$646,730▼ $196,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$241,075$160,003$401,078
Equipment$18,520$215,401$233,921
Land$157,500-$157,500
Other Assets Org$11,011--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon GentilePrincipalPT$16,152$45,088$61,240
Michael HalpertPrincipalPT$11,929$33,299$45,228

Board Members and Trustees

NameTitle
Leonora KetyerChair
Megan ZimmermannDirector
Herman OrcuttSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$76,073
Program Service Revenue
$511,861
Investment Income
$0
Other Revenue
$3,659
Change in Net Assets
$-267,040

Audited Revenue Reconciliation

Revenue per Audited Statements
$591,593
Total Revenue per Audited Statements
$591,593
Total Revenue per Form 990
$591,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$559,682
Other Expenses$298,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$373,554$36,058-$409,612
Other Employee Benefits$90,822$430-$91,252
Fees for Services Management-$75,000-$75,000
Fees for Services Other$39,787$1,613-$41,400
Current Officers, Directors, Trustees, and Key Employees$25,608$2,472-$28,080
All Other Expenses$15,377$10,357-$25,734
Interest-$19,163-$19,163
Depreciation Depletion-$18,376-$18,376
Payroll Taxes$6,546$11,106-$17,652
Pension Plan Contributions$13,086--$13,086
Fees for Services Accounting-$11,400-$11,400
Other Expenses$8,622$2,155-$10,777
Advertising$8,313$2,078-$10,391
Travel$8,229$748-$8,977
Insurance$6,213$570-$6,783
Occupancy$4,323$1,081-$5,404
Office Expenses$1,494$373-$1,867
Information Technology$1,354$339-$1,693
Fees for Services Legal-$34-$34
Total Functional Expenses$659,637$198,996$0$858,633

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$858,633
Total Expenses per Audited Statements$858,633
Total Expenses per Form 990$858,633
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$49,726

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEducation Revenue Bonds (2003a)2003-05-01$580,000To construct a charter school facility.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$580,000--$82,596

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
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
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
West Gilbert Charter Middle School
EIN
30-0047632
Phone
4808552700
Address
2061 S GILBERT ROAD, GILBERT, AZ 85295
Doing Business As
Dba Imagine West Gilbert Middle

Signing Officer

Name
Leonora Ketyer
Title
Chair
Phone
6025477965
Signed
2020-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonora Ketyer
Formed
2002
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
63

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 749 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/BOYAmt022761
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt082667
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE A NOT FOR PROFIT CHARTER SCHOOL AND CONDUCT EDUCATIONAL RESEARCH, EVALUATION, AND DEVELOPMENT ACTIVITIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02078
IRS990/AdvertisingGrp/ProgramServicesAmt08313
IRS990/AdvertisingGrp/TotalAmt010391
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010357
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015377
IRS990/AllOtherExpensesGrp/TotalAmt025734
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04808552700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02061 S GILBERT RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GILBERT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085295
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt049567
IRS990/CashNonInterestBearingGrp/EOYAmt054006
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02472
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt025608
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt028080
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt076073
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0298951
IRS990/CYOtherRevenueAmt03659
IRS990/CYProgramServiceRevenueAmt0511861
IRS990/CYRevenuesLessExpensesAmt0-267040
IRS990/CYSalariesCompEmpBnftPaidAmt0559682
IRS990/CYTotalExpensesAmt0858633
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0591593
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt018376
IRS990/DepreciationDepletionGrp/TotalAmt018376
IRS990/Desc0OPERATION OF A CHARTER SCHOOL WITH STUDENTS IN 6TH THROUGH 8TH GRADE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0DBA IMAGINE WEST GILBERT MIDDLE
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0659637
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011400
IRS990/FeesForServicesAccountingGrp/TotalAmt011400
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt034
IRS990/FeesForServicesLegalGrp/TotalAmt034
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt075000
IRS990/FeesForServicesManagementGrp/TotalAmt075000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01613
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt039787
IRS990/FeesForServicesOtherGrp/TotalAmt041400
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt029.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt129.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt311.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt411.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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/PersonNm2MEGAN ZIMMERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm3JON GENTILE
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL HALPERT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt316152
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt411929
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt345088
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt433299
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt076073
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0591593
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0339
IRS990/InformationTechnologyGrp/ProgramServicesAmt01354
IRS990/InformationTechnologyGrp/TotalAmt01693
IRS990/InsuranceGrp/ManagementAndGeneralAmt0570
IRS990/InsuranceGrp/ProgramServicesAmt06213
IRS990/InsuranceGrp/TotalAmt06783
IRS990/InterestGrp/ManagementAndGeneralAmt019163
IRS990/InterestGrp/TotalAmt019163
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0375404
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0435471
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0417095
IRS990/LandBldgEquipCostOrOtherBssAmt0792499
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE A NOT FOR PROFIT CHARTER SCHOOL AND CONDUCT EDUCATIONAL RESEARCH, EVALUATION, AND DEVELOPMENT ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0520730
IRS990/NetAssetsOrFundBalancesEOYAmt0253690
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01081
IRS990/OccupancyGrp/ProgramServicesAmt04323
IRS990/OccupancyGrp/TotalAmt05404
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0373
IRS990/OfficeExpensesGrp/ProgramServicesAmt01494
IRS990/OfficeExpensesGrp/TotalAmt01867
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0354464
IRS990/OtherAssetsTotalGrp/EOYAmt0153719
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0430
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt090822
IRS990/OtherEmployeeBenefitsGrp/TotalAmt091252
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2FOOD SERVICES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05643
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12155
IRS990/OtherExpensesGrp/ProgramServicesAmt022572
IRS990/OtherExpensesGrp/ProgramServicesAmt118723
IRS990/OtherExpensesGrp/ProgramServicesAmt215014
IRS990/OtherExpensesGrp/ProgramServicesAmt38622
IRS990/OtherExpensesGrp/TotalAmt028215
IRS990/OtherExpensesGrp/TotalAmt118723
IRS990/OtherExpensesGrp/TotalAmt215014
IRS990/OtherExpensesGrp/TotalAmt310777
IRS990/OtherLiabilitiesGrp/BOYAmt017416
IRS990/OtherLiabilitiesGrp/EOYAmt049726
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03659
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03659
IRS990/OtherRevenueTotalAmt03659
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036058
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0373554
IRS990/OtherSalariesAndWagesGrp/TotalAmt0409612
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011106
IRS990/PayrollTaxesGrp/ProgramServicesAmt06546
IRS990/PayrollTaxesGrp/TotalAmt017652
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013086
IRS990/PensionPlanContributionsGrp/TotalAmt013086
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04147
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt021451
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0459
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/Desc1CLASSROOM SITE FUNDS
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc3FOOD SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4INSTRUCTIONAL IMPROVEMENT FUN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0459364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131205
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37761
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0459364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42806
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0259427
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0300656
IRS990/PYOtherRevenueAmt01486
IRS990/PYProgramServiceRevenueAmt0582824
IRS990/PYRevenuesLessExpensesAmt010000
IRS990/PYSalariesCompEmpBnftPaidAmt0533081
IRS990/PYTotalExpensesAmt0833737
IRS990/PYTotalRevenueAmt0843737
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-267040
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0511861
IRS990ScheduleA/SchoolInd0X
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/BuildingsGrp/BookValueAmt0241075
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0160003
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0401078
IRS990ScheduleD/EquipmentGrp/BookValueAmt018520
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0215401
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0233921
IRS990ScheduleD/ExpensesSubtotalAmt0858633
IRS990ScheduleD/LandGrp/BookValueAmt0157500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0142708
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt111011
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICED CASH
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt049726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/RevenueSubtotalAmt0591593
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0417095
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0153719
IRS990ScheduleD/TotalExpensesPerForm990Amt0858633
IRS990ScheduleD/TotalLiabilityAmt049726
IRS990ScheduleD/TotalRevenuePerForm990Amt0591593
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0591593
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0858633
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDSCRIMINATORY POLICY IS DESCRIBED IN THE PARENT HANDBOOK AND IS GIVEN TO ANYONE INQUIRING ABOUT ATTENDING THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES ARIZONA STATE FUNDS TO OPERATE A PUBLIC CHARTER SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02003-05-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860784125
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum072177MBX4
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0580000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0EDUCATION REVENUE BONDS (2003A)
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt0INDUSTRIAL DEV AUTH OF PIMA COUNTY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0TO CONSTRUCT A CHARTER SCHOOL FACILITY.
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt0455408
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt041996
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt082596
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0580000
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

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.$0.34$0.18$0.16$1.05$1.27$0.22
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.14$0.37$1.18$1.18$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.08$0.38$1.15$1.15$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.09$0.38$1.61$1.60$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.40$0.30$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.37$0.27$0.74$0.72$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.39$0.25$0.59$0.86$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.32$0.52$0.64$0.83$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.36$0.51$0.74$0.74$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.39$0.52$0.76$0.76$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.45$0.53$0.75$0.73$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.50$0.51$0.79$0.73$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.53$0.44$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.58$0.37$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.54$0.34$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.42$0.30$0.75