Civic Intelligence

American Charter Schools Foundation

EIN 38-3463353 • 501(c)3 • Phoenix, AZ

Profile

The american charter schools foundation mission is to promote choice and competition in public education for all students, including those with special needs, and to help them pursue their individual academic goals.

6150 NORTH 16th STREET SUITE APhoenix, AZ 85016

acsfoundation.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.86x

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

501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

1.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

3.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

10%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$95,286,303

Up $3,933,726 (+4.3%) from 2023

Liabilities

Down

$77,071,118

Down $1,242,401 (-1.6%) from 2023

Net Assets

Up

$18,215,185

Up $5,176,127 (+40%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin62nd percentile

Revenue

Up

$51,767,995

Up $1,509,602 (+3.0%) from 2023

Expenses

Up

$46,591,868

Up $934,324 (+2.0%) from 2023

Net Income

Up

$5,176,127

Up $575,278 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$150M$100M$50M$0-$50MAssets 2011: $84,475,311Liabilities 2011: $85,499,158Net Assets 2011: -$1,023,8472011Assets 2012: $83,009,120Liabilities 2012: $82,315,226Net Assets 2012: $693,8942012Assets 2013: $81,290,545Liabilities 2013: $80,976,629Net Assets 2013: $313,9162013Assets 2014: $80,247,813Liabilities 2014: $78,549,449Net Assets 2014: $1,698,3642014Assets 2015: $79,843,308Liabilities 2015: $77,421,232Net Assets 2015: $2,422,0762015Assets 2016: $79,035,972Liabilities 2016: $75,859,007Net Assets 2016: $3,176,9652016Assets 2017: $149,255,269Liabilities 2017: $148,682,953Net Assets 2017: $572,3162017Assets 2018: $77,978,605Liabilities 2018: $77,568,115Net Assets 2018: $410,4902018Assets 2019: $77,393,314Liabilities 2019: $76,079,898Net Assets 2019: $1,313,4162019Assets 2020: $78,895,090Liabilities 2020: $74,910,444Net Assets 2020: $3,984,6462020Assets 2021: $84,132,415Liabilities 2021: $79,240,430Net Assets 2021: $4,891,9852021Assets 2022: $87,939,377Liabilities 2022: $79,474,935Net Assets 2022: $8,464,4422022Assets 2023: $91,352,577Liabilities 2023: $78,313,519Net Assets 2023: $13,039,0582023Assets 2024: $95,286,303Liabilities 2024: $77,071,118Net Assets 2024: $18,215,1852024

Highlighted filing

2024

Assets$95,286,303
Liabilities$77,071,118
Net Assets$18,215,185
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$100M$50M$0-$50MRevenue 2011: $33,892,754Expenses 2011: $34,052,115Net Income 2011: -$159,3612011Revenue 2012: $35,821,000Expenses 2012: $34,103,259Net Income 2012: $1,717,7412012Revenue 2013: $33,964,976Expenses 2013: $34,344,954Net Income 2013: -$379,9782013Revenue 2014: $33,927,005Expenses 2014: $32,542,557Net Income 2014: $1,384,4482014Revenue 2015: $31,209,070Expenses 2015: $30,485,358Net Income 2015: $723,7122015Revenue 2016: $30,834,531Expenses 2016: $30,079,642Net Income 2016: $754,8892016Revenue 2017: $31,147,971Expenses 2017: $33,752,620Net Income 2017: -$2,604,6492017Revenue 2018: -$189,270Expenses 2018: $31,898,050Net Income 2018: -$32,087,3202018Revenue 2019: $35,565,753Expenses 2019: $34,662,827Net Income 2019: $902,9262019Revenue 2020: $36,927,816Expenses 2020: $34,256,586Net Income 2020: $2,671,2302020Revenue 2021: $35,592,705Expenses 2021: $34,685,366Net Income 2021: $907,3392021Revenue 2022: $45,500,400Expenses 2022: $41,927,943Net Income 2022: $3,572,4572022Revenue 2023: $50,258,393Expenses 2023: $45,657,544Net Income 2023: $4,600,8492023Revenue 2024: $51,767,995Expenses 2024: $46,591,868Net Income 2024: $5,176,1272024

Highlighted filing

2024

Revenue$51,767,995
Expenses$46,591,868
Net Income$5,176,127
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,286,303
Liabilities
$77,071,118
Net assets
$18,215,185
Revenue
$51,767,995
Expenses
$46,591,868
Net income
$5,176,127
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$95.3$77.1$18.2$51.8$46.6$5.18
2023Detailed filing. Detailed filing data is available for this year.$91.4$78.3$13.0$50.3$45.7$4.60
2022Detailed filing. Detailed filing data is available for this year.$87.9$79.5$8.46$45.5$41.9$3.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$84.1$79.2$4.89$35.6$34.7$0.91
2020Detailed filing. Detailed filing data is available for this year.$78.9$74.9$3.98$36.9$34.3$2.67
2019Summary only. Only limited summary data is available for this year.$77.4$76.1$1.31$35.6$34.7$0.90
2018Summary only. Only limited summary data is available for this year.$78.0$77.6$0.41$0.19$31.9$32.1
2017Summary only. Only limited summary data is available for this year.$149$149$0.57$31.1$33.8$2.60
2016Summary only. Only limited summary data is available for this year.$79.0$75.9$3.18$30.8$30.1$0.75
2015Summary only. Only limited summary data is available for this year.$79.8$77.4$2.42$31.2$30.5$0.72
2014Summary only. Only limited summary data is available for this year.$80.2$78.5$1.70$33.9$32.5$1.38
2013Summary only. Only limited summary data is available for this year.$81.3$81.0$0.31$34.0$34.3$0.38
2012Summary only. Only limited summary data is available for this year.$83.0$82.3$0.69$35.8$34.1$1.72
2011Summary only. Only limited summary data is available for this year.$84.5$85.5$1.02$33.9$34.1$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$51,767,995
Mission and Program Overview

Mission

The american charter schools foundation mission is to promote choice and competition in public education for all students, including those with special needs, and to help them pursue their individual academic goals.

Improve the public school system by creating a more competitive environment,providing parents and students with the freedom of choice and striving for a higher academic standard

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$62,635,517$62,387,318▼ $248,199
Cash and Non-Interest-Bearing Accounts$13,843,369$17,819,066▲ $3,975,697
Investments in Publicly Traded Securities$4,884,582$4,937,053▲ $52,471
Accounts Receivable$3,573,051$3,618,439▲ $45,388
Prepaid Expenses and Deferred Charges$48,271$19,230▼ $29,041
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$91,352,577$95,286,303▲ $3,933,726
Other Assets Total$6,367,787$6,505,197▲ $137,410
Liabilities
Tax Exempt Bond Liabilities$73,137,486$71,772,102▼ $1,365,384
Accounts Payable and Accrued Expenses$4,516,505$4,786,724▲ $270,219
Other Liabilities$455,491$348,430▼ $107,061
Deferred Revenue$54,979$121,143▲ $66,164
Mortgage Notes Payable Secured by Investment Property$149,058$42,719▼ $106,339
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$78,313,519$77,071,118▼ $1,242,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,039,058$18,215,185▲ $5,176,127
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$13,039,058$18,215,185▲ $5,176,127
Total Liabilities and Net Assets / Fund Balance$91,352,577$95,286,303▲ $3,933,726

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,209,367$28,378,179-
Land$15,097,692--
Equipment$80,259$9,970,712-
Other Assets Org$324,365--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Theodore FrederickPresident/executive DirectorFT$136,080$136,080

Board Members and Trustees

NameTitle
Gina ConflittiBoard Chair
John MatthewsVice Chair
Benjamin BuchananDirector
Gary BaeDirector
Jesus De La CruzDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Leona Arizona Employment Group LLCContracted Services6150 NORTH 16th STREET SUITE A, Phoenix, AZ 85016$22,494,389
Leona Arizona Management LLCManagement Services6150 NORTH 16th STREET SUITE A, Phoenix, AZ 85016$7,039,714
Blumm Of Texas LLCTECHNOLOGY solutions4675 E COTTON CENTER BLVD STE 155, Phoenix, AZ 85040$540,734
Nutrition One LLCCatering9299 W OLIVE AVE STE 205, Peoria, AZ 85345$536,139
Blue Willo CateringCatering2926 N 24TH ST, Phoenix, AZ 85016$231,064
Revenue and Support

Revenue Composition

Contributions and Grants
$51,132,453
Program Service Revenue
$0
Investment Income
$577,331
Other Revenue
$58,211
All Other Contributions
$502,252
Change in Net Assets
$5,176,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$51,767,995
Total Revenue per Audited Statements
$51,767,995
Total Revenue per Form 990
$51,767,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,455,788
Salaries, Compensation, and Employee Benefits$136,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$4,309,118--$4,309,118
Depreciation Depletion$2,421,111--$2,421,111
Information Technology$1,152,306$140,112-$1,292,418
Occupancy$767,703$147,702-$915,405
Other Expenses$416,327$333,693-$750,020
Current Officers, Directors, Trustees, and Key Employees$0$136,080$0$136,080
Total Functional Expenses$36,941,258$9,650,610$0$46,591,868

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$46,591,868
Total Expenses per Audited Statements$46,591,868
Total Expenses per Form 990$46,591,868
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$348,430

Bond Issues

BondIssuerIssuedIssue PricePurpose
AArizona Industrial Development Authority2017-05-09$74,366,168EDUCATION
BArizona Industrial Development Authority2020-10-13$6,935,727EDUCATION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$74,366,168$67,204,880$0$1,837,888
B$6,935,727$3,653,805$0$364,246

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
Yes
Form 8038-T filed
No
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
Yes

Governance Explanations

Governing Body and Management - PART VI SECTION A LINES 8A AND 8B

“The Foundation documents all board meetings and does not have any committees.”

Policies - PART VI SECTION B LINE 12C

“Each year the board members declare any relationships that might result in conflicts of interest. The President of the Foundation monitors this to ensure that board members with possible conflicts of interest do not vote or make motions regarding areas of possible conflict.”

Governing Body and Management - PART VI SECTION B LINE 11A

“The governing board reviews a draft copy of the From 990 before it is finalized.”

Governing Body and Management - PART VI SECTION A LINE 3

“The Foundation entered into a management agreement with Leona Arizona Management, LLC to provide essentially all the educational and operational services, management and employees necesary for the daily operation of the schools.”

Policies - PART VI SECTION B LINE 15A

“The foundation's compensation board will periodically assess the reasonableness of the compensation that will be paid to the executive director and the ranges of compensation that will be paid to any other executives in light of the executives' duties, qualifications, and time commitment. The board will present its recommendations and the basis of its recommendations to the full board of directors for its approval. To help determine salary ranges for executives the board will review compensation studies, as well as regional compensation surveys and director comparisons to at least five non-profit organizations that are comparable in size, function, and geographical location to the foundation.”

Disclosure - PART VI SECTION C LINE 19

“The governing documents, conflict of interest policy, and financial information are available upon request. Financial information for the schools is available at the arizona department of education website.”

Filing and Contact Details

Filer

Filer Name
American Charter Schools Foundation
EIN
38-3463353
In Care Of
% THEODORE FREDERICK
Phone
6029532933
Address
6150 NORTH 16th STREET SUITE A, PHOENIX, AZ 85016

Signing Officer

Name
Theodore Frederick
Title
President
Phone
6029532933
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theodore Frederick
Formed
1998
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
5
Employees
1

Preparer

Firm
Sarvas Coleman & Tobin Pc
Address
5050 NORTH 40TH STREET SUITE 310, PHOENIX, AZ 85018
Preparer
Terry B Sarvas CPA
Phone
6022411200
Supplemental Narrative

Financial Statement Notes

FIN48 Footnote

“The Foundation and the Schools are exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 43-1201(4) of the Arizona Revised Statues. However, the Organization remains subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in furtherance of the purpose for which it was granted exemption. The Organization has adopted the provisions of FASB ASC 740-10 (formerly FIN 48, "Accounting for Uncertainty in Income Taxes"), which prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Organization's federal income tax returns are subject to examination by the Internal Revenue Service, generally for a period of three years after they were filed. In the event the Organization is assessed interest or penalties by major tax jurisdictions, it will be included in the provision for income taxes in the combined financial statements.”

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

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