Civic Intelligence

All Aboard Charter School Inc

990 • Fiscal year 2020 • EIN 43-1962453

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

5827 N 35TH AvePhoenix, AZ 85017

(602) 433-0500

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

35th percentile

0.06x

Higher debt load relative to revenue than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

29th percentile

-4.3%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$89,326

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-7.9%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$448,721

Down $70,350 (-14%) from 2019

Net Assets

Down

$385,458

Down $46,096 (-11%) from 2019

Liabilities

Down

$63,263

Down $24,254 (-28%) from 2019

Revenue

Down

$1,077,257

Down $92,932 (-7.9%) from 2019

Expenses

Down

$1,123,353

Down $18,154 (-1.6%) from 2019

Net Income

Down

-$46,096

Down $74,778 (-261%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $137,447Liabilities 2011: $17,010Net Assets 2011: $120,4372011Assets 2012: $113,684Liabilities 2012: $12,209Net Assets 2012: $101,4752012Assets 2013: $110,774Liabilities 2013: $14,305Net Assets 2013: $96,4692013Assets 2014: $143,338Liabilities 2014: $19,829Net Assets 2014: $123,5092014Assets 2015: $190,060Liabilities 2015: $11,892Net Assets 2015: $178,1682015Assets 2016: $262,903Liabilities 2016: $12,679Net Assets 2016: $250,2242016Assets 2017: $436,690Liabilities 2017: $105,687Net Assets 2017: $331,0032017Assets 2018: $533,588Liabilities 2018: $130,716Net Assets 2018: $402,8722018Assets 2019: $519,071Liabilities 2019: $87,517Net Assets 2019: $431,5542019Assets 2020: $448,721Liabilities 2020: $63,263Net Assets 2020: $385,4582020Assets 2021: $400,461Liabilities 2021: $47,456Net Assets 2021: $353,0052021Assets 2022: $556,702Liabilities 2022: $103,622Net Assets 2022: $453,0802022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2020

Assets$448,721
Liabilities$63,263
Net Assets$385,458

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $817,976Expenses 2011: $763,563Net Income 2011: $54,4132011Revenue 2012: $738,481Expenses 2012: $757,443Net Income 2012: -$18,9622012Revenue 2013: $759,356Expenses 2013: $764,362Net Income 2013: -$5,0062013Revenue 2014: $803,705Expenses 2014: $776,665Net Income 2014: $27,0402014Revenue 2015: $819,388Expenses 2015: $764,729Net Income 2015: $54,6592015Revenue 2016: $913,292Expenses 2016: $841,236Net Income 2016: $72,0562016Revenue 2017: $899,192Expenses 2017: $818,413Net Income 2017: $80,7792017Revenue 2018: $1,179,301Expenses 2018: $1,107,432Net Income 2018: $71,8692018Revenue 2019: $1,170,189Expenses 2019: $1,141,507Net Income 2019: $28,6822019Revenue 2020: $1,077,257Expenses 2020: $1,123,353Net Income 2020: -$46,0962020Revenue 2021: $1,140,217Expenses 2021: $1,172,670Net Income 2021: -$32,4532021Revenue 2022: $1,446,060Expenses 2022: $1,345,985Net Income 2022: $100,0752022Revenue 2023: $0Expenses 2023: $453,081Net Income 2023: -$453,0812023

Highlighted filing

2020

Revenue$1,077,257
Expenses$1,123,353
Net Income-$46,096
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.1
Gross Receipts
$1,079,648
Mission and Program Overview

Mission

The school's mission is to prepare children to be productive in their environment, have a high quality of education, involve the parents and the community, to enhance the safe learning environment of students and to have a strong emphasis on literacy and reading.

Public Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$360,010$336,839▼ $23,171
Land, Buildings, and Equipment, Net$104,542$75,156▼ $29,386
Pledges and Grants Receivable$54,519$36,726▼ $17,793
Total Assets$519,071$448,721▼ $70,350
Liabilities
Other Liabilities$40,517$35,291▼ $5,226
Unsecured Notes Loans Payable$32,277$22,706▼ $9,571
Accounts Payable and Accrued Expenses$14,723$5,266▼ $9,457
Total Liabilities$87,517$63,263▼ $24,254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$426,954$378,857▼ $48,097
Net Assets With Donor Restrictions$4,600$6,601▲ $2,001
Total Net Assets Fund Balance$431,554$385,458▼ $46,096
Total Liabilities and Net Assets / Fund Balance$519,071$448,721▼ $70,350

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$66,242$95,386$161,628
Equipment$8,914$19,241$28,155
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhonda NewtonExecutive DirectorFT$66,690$22,636$89,326

Board Members and Trustees

NameTitle
Dennis FiscusBoard Member
Jose GarciaBoard Member
Kimberly SpitaliBoard Member
Sophia MaddockBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,074,839
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,418
All Other Contributions
$2,001
Change in Net Assets
$-46,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,077,257
Revenue Not Reported on Form 990
$2,391
Total Revenue per Audited Statements
$1,079,648
Total Revenue per Form 990
$1,077,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$624,751
Other Expenses$498,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,478$0$0$445,478
Occupancy$242,973$0$0$242,973
Current Officers, Directors, Trustees, and Key Employees$96,451$0$0$96,451
Fees for Services Other$93,752$1,688$0$95,440
Office Expenses$73,498$68$0$73,566
Payroll Taxes$37,905$0$0$37,905
Fees for Services Accounting$0$37,541$0$37,541
Depreciation Depletion$29,386$0$0$29,386
Pension Plan Contributions$29,154$0$0$29,154
Other Employee Benefits$15,763$0$0$15,763
Insurance$5,616$0$0$5,616
Advertising$3,723$0$0$3,723
Interest$3,149$59$0$3,208
Fees for Services Legal$0$1,478$0$1,478
Other Expenses$27$0$0$27
Total Functional Expenses$1,081,899$41,454$0$1,123,353

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,125,744
Expenses per Audited Statements$1,123,353
Total Expenses per Form 990$1,123,353
Expenses Not Reported on Form 990$2,391
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,803
Fundraising Direct Expenses$2,391
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sonia GarciaFamily member of bd. mbr.Rent of land & buildingsNo$205,311
Monique RiveraFamily member of bd. mbr.EmploymentNo$43,409
Mirella RiveraOwned by Director & family mbrsPurchased student lunchesNo$28,014
-Family member of bd. mbr.EmploymentNo$26,042
-Family member of bd. mbr.EmploymentNo$20,972
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$35,291
Capital leases payable$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
All Aboard Charter School Inc
EIN
43-1962453
Phone
6024330500
Address
5827 N 35TH Ave, Phoenix, AZ 85017

Signing Officer

Name
Rhonda Newton
Title
Director
Phone
6024330500
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhonda Newton
Formed
2002
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
15
Volunteers
0

Preparer

Firm
Lorenzo Plc
Address
1450 W GUADALUPE RD STE 111, GILBERT, AZ 85233
Preparer
Anthony Lorenzo
Phone
4806441097
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Director receives the Form 990 from the CPA. All members then receive the Form 990 directly from the director. The return is read for accuracy, questions or concerns are addressed prior to filing.

Pt VI, Line 19

All documents are available upon request.

Financial Statement Notes

Pt X, Line 2

Uncertain Tax Positions - The School accounts for uncertain tax positions, if any, in accordance with FASB Accounting Standards Codification Section 740. In accordance with these professional standards the School recognizes tax positions only to the extent that Management believes it is "more likely than not" that its tax positions will be sustained upon IRS examination. Management believes that it has no uncertain tax positions for the year ended June 30, 2020.

Pt XI, Line 2D

Fundraising direct expenses (See Part VIII, 8b) reduce revenue on 990

Pt XII, Line 2D

Fundraising direct expenses (See Part VIII, 8b) reduce revenue on 990, rather than being included in expenses.

Raw XML AppendixShowing 400 of 428 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.

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IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt066242
IRS990ScheduleD/BuildingsGrp/DepreciationAmt095386
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0161628
IRS990ScheduleD/EquipmentGrp/BookValueAmt08914
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019241
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028155
IRS990ScheduleD/ExpensesNotReportedAmt02391
IRS990ScheduleD/ExpensesSubtotalAmt01123353
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt02391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital leases payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Line of Credit
IRS990ScheduleD/OtherRevenueAmt02391
IRS990ScheduleD/RevenueNotReportedAmt02391
IRS990ScheduleD/RevenueSubtotalAmt01077257
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain Tax Positions - The School accounts for uncertain tax positions, if any, in accordance with FASB Accounting Standards Codification Section 740. In accordance with these professional standards the School recognizes tax positions only to the extent that Management believes it is "more likely than not" that its tax positions will be sustained upon IRS examination. Management believes that it has no uncertain tax positions for the year ended June 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising direct expenses (See Part VIII, 8b) reduce revenue on 990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising direct expenses (See Part VIII, 8b) reduce revenue on 990, rather than being included in expenses.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075156
IRS990ScheduleD/TotalExpensesPerForm990Amt01123353
IRS990ScheduleD/TotalLiabilityAmt035291
IRS990ScheduleD/TotalRevenuePerForm990Amt01077257
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01079648
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01125744
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives monthly aid payments and grants from the State of Arizona based on the number of students enrolled and attending. The School also received federal grants passed through the Arizona State Department of Education. These funds are used in accordance with the requirements set forth by the State of Arizona and/or the federal government.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MNF Real Estate Holdings LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Teach & Play Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Sonia Garcia
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Mirella Rivera
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Monique Rivera
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family member of bd. mbr.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Owned by Director & family mbrs
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Family member of bd. mbr.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3Family member of bd. mbr.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4Family member of bd. mbr.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0205311
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt128014
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt243409
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt326042
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt420972
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent of land & buildings
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Purchased student lunches
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2Employment
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3Employment
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4Employment
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Director receives the Form 990 from the CPA. All members then receive the Form 990 directly from the director. The return is read for accuracy, questions or concerns are addressed prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0519071
IRS990/TotalAssetsGrp/EOYAmt0448721
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01074839
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041454
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01081899
IRS990/TotalFunctionalExpensesGrp/TotalAmt01123353
IRS990/TotalGrossUBIAmt02412
IRS990/TotalLiabilitiesBOYAmt087517
IRS990/TotalLiabilitiesEOYAmt063263
IRS990/TotalLiabilitiesGrp/BOYAmt087517
IRS990/TotalLiabilitiesGrp/EOYAmt063263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0431554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0385458
IRS990/TotalOtherCompensationAmt022636
IRS990/TotalProgramServiceExpensesAmt01081899
IRS990/TotalReportableCompFromOrgAmt066690
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01077257
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02412
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0519071
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0448721
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt032277
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt022706
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05827 N 35TH AVE
IRS990/USAddress/CityNm0Phoenix
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085017
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.allaboardcharter.com

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