Civic Intelligence

Academic Opportunity of Arizona

EIN 46-4341333 • 501(c)3 • Phoenix, AZ

Profile

Work with corporations to redirect their az state income tax liability and/or insurance premium tax liability to the organization to benefit children with special needs, children who have been displaced or children from low income familiies.

PO Box 26359Phoenix, AZ 85068

www.academicopportunity.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.00x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$155,553

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.0%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$6,122,226

Up $1,300,060 (+27%) from 2023

Liabilities

Up

$11,905

Up $8,350 (+235%) from 2023

Net Assets

Up

$6,110,321

Up $1,291,710 (+27%) from 2023

Operations
Liabilities / Revenue12th percentileNet Margin78th percentile

Revenue

Up

$4,684,341

Up $265,727 (+6.0%) from 2023

Expenses

Down

$3,455,849

Down $1,265,636 (-27%) from 2023

Net Income

Up

$1,228,492

Up $1,531,363 (+506%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $1Liabilities 2013: $02013Assets 2015: $198,597Liabilities 2015: $0Net Assets 2015: $198,5972015Assets 2016: $194,525Liabilities 2016: $865Net Assets 2016: $193,6602016Assets 2017: $467,147Liabilities 2017: $1,721Net Assets 2017: $465,4262017Assets 2018: $729,442Liabilities 2018: $2,466Net Assets 2018: $726,9762018Assets 2019: $322,317Liabilities 2019: $142Net Assets 2019: $322,1752019Assets 2020: $1,337,566Liabilities 2020: $5,019Net Assets 2020: $1,332,5472020Assets 2021: $2,945,429Liabilities 2021: $4,985Net Assets 2021: $2,940,4442021Assets 2022: $4,815,876Liabilities 2022: $1,975Net Assets 2022: $4,813,9012022Assets 2023: $4,822,166Liabilities 2023: $3,555Net Assets 2023: $4,818,6112023Assets 2024: $6,122,226Liabilities 2024: $11,905Net Assets 2024: $6,110,3212024

Highlighted filing

2024

Assets$6,122,226
Liabilities$11,905
Net Assets$6,110,321
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,000Expenses 2013: $1,000Net Income 2013: $02013Revenue 2015: $256,250Expenses 2015: $63,903Net Income 2015: $192,3472015Revenue 2016: $12,220Expenses 2016: $17,079Net Income 2016: -$4,8592016Revenue 2017: $473,644Expenses 2017: $201,878Net Income 2017: $271,7662017Revenue 2018: $778,923Expenses 2018: $517,373Net Income 2018: $261,5502018Revenue 2019: $533,697Expenses 2019: $1,015,100Net Income 2019: -$481,4032019Revenue 2020: $1,692,458Expenses 2020: $719,067Net Income 2020: $973,3912020Revenue 2021: $3,559,924Expenses 2021: $2,130,835Net Income 2021: $1,429,0892021Revenue 2022: $3,984,501Expenses 2022: $2,162,677Net Income 2022: $1,821,8242022Revenue 2023: $4,418,614Expenses 2023: $4,721,485Net Income 2023: -$302,8712023Revenue 2024: $4,684,341Expenses 2024: $3,455,849Net Income 2024: $1,228,4922024

Highlighted filing

2024

Revenue$4,684,341
Expenses$3,455,849
Net Income$1,228,492
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,122,226
Liabilities
$11,905
Net assets
$6,110,321
Revenue
$4,684,341
Expenses
$3,455,849
Net income
$1,228,492
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$0.01$6.11$4.68$3.46$1.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.00$4.82$4.42$4.72$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.00$4.81$3.98$2.16$1.82
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.00$2.94$3.56$2.13$1.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.01$1.33$1.69$0.72$0.97
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$0.53$1.02$0.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$0.78$0.52$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.00$0.47$0.47$0.20$0.27
2016Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.01$0.02$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.26$0.06$0.19
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$4,684,341
Mission and Program Overview

Mission

Academic opportunity of arizona is a student tuition organization. As a local 501c3 non-profit, we specialize in providing scholarships and support for k-12th grade children living with disabilities and low-income hardships. Our 360 degree approach provides opportunities and experiences both inside and out of the classroom.

Specialize in providing scholarships support for k-12th grade children living with disabilities low-income hardships. Our 360 degree approach provides opportunities experiences both inside out of the classroom.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$282,246$4,121,145▲ $3,838,899
Savings and Temporary Cash Investments$4,537,739$2,000,000▼ $2,537,739
Land, Buildings, and Equipment, Net$2,181$1,081▼ $1,100
Total Assets$4,822,166$6,122,226▲ $1,300,060
Liabilities
Other Liabilities$3,555$11,905▲ $8,350
Total Liabilities$3,555$11,905▲ $8,350
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,574,844$5,866,037▲ $1,291,193
Net Assets Without Donor Restrictions$243,767$244,284▲ $517
Total Net Assets Fund Balance$4,818,611$6,110,321▲ $1,291,710
Total Liabilities and Net Assets / Fund Balance$4,822,166$6,122,226▲ $1,300,060

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,081$4,421$5,502

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,574,844$4,458,155--$5,866,037
2022$4,550,361$4,329,501-$2,588$4,574,844
2021$2,721,928$3,936,593-$2,070$4,550,361
2020$1,243,005$3,546,057--$2,721,928
2019$298,005$1,675,113--$1,243,005
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chad E BaysPresident CEOFT$140,350$15,203$155,553

Board Members and Trustees

NameTitle
Robert J SmithVice-president
Kristina CelikDirector
Teresa StrunkSecretary
KRISTI O'CONNORTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,463,902
Program Service Revenue
$0
Investment Income
$220,439
Other Revenue
$0
All Other Contributions
$4,463,902
Change in Net Assets
$1,228,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,684,323
Revenue Not Reported on Financial Statements
$18
Total Revenue per Audited Statements
$4,684,323
Total Revenue per Form 990
$4,684,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,781,746
Salaries, Compensation, and Employee Benefits$404,623
Other Expenses$269,480
Total Fundraising Expense$178,852
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,761,896--$2,761,896
Current Officers, Directors, Trustees, and Key Employees$83,933$93,259$9,326$186,518
Other Salaries and Wages$101,629$51,761$17,923$171,313
Fees for Services Other-$1,556$98,500$100,056
Information Technology$30,753$14,307$15,486$60,546
Fees for Services Accounting-$31,690-$31,690
Office Expenses$8,167$16,976$4,762$29,905
Advertising$7,450$2,101$18,785$28,336
Payroll Taxes$13,575$10,405$2,016$25,996
Pension Plan Contributions$13,835$3,897$3,064$20,796
Grants to Domestic Orgs$19,850--$19,850
Conferences and Meetings-$1,670$8,814$10,484
Occupancy-$3,353-$3,353
Insurance-$2,130-$2,130
Depreciation Depletion$803$122$176$1,101
Interest-$800-$800
Travel-$641-$641
Fees for Services Legal-$420-$420
Fees for Service Investment Mgmnt Fees-$18-$18
Total Functional Expenses$3,041,891$235,106$178,852$3,455,849

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,455,849
Expenses per Audited Statements$3,401,964
Total Expenses per Audited Statements$3,401,964
Expenses Not Reported on Financial Statements$53,885
Other Expense Adjustments$53,867
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Special Olympics of ArizonaGoodyear, AZ501c3-$10,000
Others under reporting threshold-501c3-$9,850
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by CEOStrategic Planning ServicesNo$98,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll tax payable$7,743
Federal income taxes$3,739
Credit card payable$423
SEP IRA payable-
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.”

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

“At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.”

Form 990, Part VI, Section B, Line 15

“The board may hire and compensate individuals for necessary services rendered to the organization so long as such compensation is reasonable. The board shall determine reasonable compensation amounts based upon compensation paid by similarly situated nonprofits for like services. The board may rely upon salary studies, as well as data regarding compensation paid by peer organizations of similar size to determine reasonable compensation. The terms of such compensation and information relied upon shall be recorded in writing. An individual who is a member of the board also receives compensation, directly or indirectly from the organization for services, is precluded from participating in discussions or votes pertaining to their own compensation.”

Form 990, Part VI, Section B, Line 19

“The organization will provide, in a timely manner, financial statements and governing documents, including its conflict of interest policy, when requested in writing or in person.”

Filing and Contact Details

Filer

Filer Name
Academic Opportunity of Arizona
EIN
46-4341333
Phone
4803786650
Address
PO BOX 26359, PHOENIX, AZ 85068

Signing Officer

Name
Chad E Bays
Title
President CEO
Phone
4803786650
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad E Bays
Formed
2013
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
4

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan CPA
Phone
6022302700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“This amount represents the return of unused scholarship funds paid out in a prior year. The auditor nets the refunds with the current year scholarship expenses for financial statement purposes. For tax purposes, they are removed so the full scholarship amounts awarded in the fiscal year of the return are reported these returned grant funds will be regranted.”

Financial Statement Notes

V 1D

“Grants/scholarships for the purposes of this schedule are the net of scholarships granted during the fiscal year and refunds of scholarships from prior years as returned grant funds will be regranted and need to be included in the restricted amounts.”

V 4

“A minimum of 90 of school tuition organization donations are required to be paid out in scholarships. The amount of restricted funds at the end of the year reflects the total collected to be paid out in the next fiscal years.”

XII 4D

“The organization received refunds of unused grant funds from prior fiscal years. The auditor reduced the current fiscal year grant expense by these refunded amounts. In order to capture the full amount of grants made in the fiscal year, these refunded amounts are removed from the expense and treated as a reconciling item on the return on part xi, line 9. The total for this is 63,218. See explanation on sch o. After the financial statement audit was completed, two adjustments were made - an adjustment of 648 was made to correct the reporting of employee and a duplicate recording for a grant expense of 10,000 was rmoved. There is also a 1 rounding adjustment. The total adjustment is 53,867.”

Raw XML AppendixShowing 400 of 466 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SPECIALIZE IN PROVIDING SCHOLARSHIPS SUPPORT FOR K-12TH GRADE CHILDREN LIVING WITH DISABILITIES LOW-INCOME HARDSHIPS. OUR 360 DEGREE APPROACH PROVIDES OPPORTUNITIES EXPERIENCES BOTH INSIDE OUT OF THE CLASSROOM.
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IRS990/AdvertisingGrp/ManagementAndGeneralAmt02101
IRS990/AdvertisingGrp/ProgramServicesAmt07450
IRS990/AdvertisingGrp/TotalAmt028336
IRS990/AllOtherContributionsAmt04463902
IRS990/AllOtherExpensesGrp/TotalAmt00
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IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHAD E BAYS
IRS990/BooksInCareOfDetail/PhoneNum04803786650
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 26359
IRS990/BooksInCareOfDetail/USAddress/CityNm0PHOENIX
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085068
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt08814
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01670
IRS990/ConferencesMeetingsGrp/TotalAmt010484
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt04463902
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IRS990/Desc0WERE PROUD TO SHARE THAT WEVE HAD ANOTHER RECORD YEAR AT AOA. WE RAISED MORE THAN 4.4 MILLION, ALLOWING US TO PROVIDE LIFE-CHANGING SUPPORT FOR OVER 420 STUDENTS LIVING WITH DEVELOPMENTAL DISABILITIES AND LOW-INCOME HARDSHIPS THROUGHOUT ARIZONA.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
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IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0420
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IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt098500
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01556
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IRS990/Form990PartVIISectionAGrp/PersonNm0CHAD E BAYS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/GrantsToOrganizationsInd0true
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IRS990/IRPDocumentCnt03
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IRS990/MissionDesc0ACADEMIC OPPORTUNITY OF ARIZONA IS A SCHOOL TUITION ORGANIZATION. AS A LOCAL 501C3 NON-PROFIT, WE PROVIDE SCHOLARSHIPS AND SUPPORT FOR K-12TH GRADE CHILDREN LIVING WITH DISABILITIES AND LOW-INCOME HARDSHIPS. OUR 360 DEGREE APPROACH PROVIDES OPPORTUNITIES AND EXPERIENCES BOTH INSIDE AND OUT OF THE CLASSROOM.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part II Section C Line 17a THE SIGNIFICANT MAJORITY OF THE ORGANIZATIONS FUNDING IS DERIVED THROUGH CONTRIBUTIONS MADE UNDER TAX CREDIT PROGRAMS MONITORED AND AUTHORIZED DIRECTLY BY THE STATE OF ARIZONA WHO SETS THE SIZE OF FUNDING POOLS AND ENSURES THAT CONTRIBUTIONS TO ALL SCHOOL TUITION ORGANIZATIONS IN THE STATE DO NOT EXCEED THESE LIMITS IN THE AGGREGATE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ONE OF THE MAJOR CONCERNS THAT THE PUBLIC SUPPORT TEST LOOKS TO ADDRESS IS ENSURING A SMALL POOL OF DISQUALIFIED PERSONS CANNOT EXERT UNDUE INFLUENCE OR CONTROL OVER THE ORGANIZATIONS GRANT MAKING PROCESS. WHILE THE ORGANIZATION HAS SEVERAL LARGE CORPORATE DONORS UNDER THIS PROGRAM, WE ARE ACTIVELY PURSUING MORE INDIVIDUAL AND SMALL CORPORATE DONATIONS WHICH, OVER TIME, SHOULD INCREASE OUR PUBLIC SUPPORT THRESHOLD. IN ADDITION, AND MORE IMPORTANTLY AS IT COMES TO PUBLIC SUPPORT,
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1IT IS A FIRM ORGANIZATION POLICY, THAT WE WILL NOT AND DO NOT, ACCEPT CORPORATE DONOR RECOMMENDATIONS ON WHO OR HOW TO REWARD, RESTRICT, OR RESERVE SCHOLARSHIPS IN FACT, WE WILL NOT ACCEPT CONTRIBUTIONS FROM ORGANIZATIONS THAT SEEK TO HAVE INPUT ON OUR SCHOLARSHIP SELECTION PROCESS OR RECIPIENTS. ALL OF OUR SCHOLARSHIPS ARE AWARDED ON A FIRST COME, FIRST SERVED BASIS AS LONG AS THE FAMILY MEETS THE PREREQUISITES SET FORTH BY THE STATE.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll tax payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SEP IRA payable
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GRANTS/SCHOLARSHIPS FOR THE PURPOSES OF THIS SCHEDULE ARE THE NET OF SCHOLARSHIPS GRANTED DURING THE FISCAL YEAR AND REFUNDS OF SCHOLARSHIPS FROM PRIOR YEARS AS RETURNED GRANT FUNDS WILL BE REGRANTED AND NEED TO BE INCLUDED IN THE RESTRICTED AMOUNTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1A MINIMUM OF 90 OF SCHOOL TUITION ORGANIZATION DONATIONS ARE REQUIRED TO BE PAID OUT IN SCHOLARSHIPS. THE AMOUNT OF RESTRICTED FUNDS AT THE END OF THE YEAR REFLECTS THE TOTAL COLLECTED TO BE PAID OUT IN THE NEXT FISCAL YEARS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVED REFUNDS OF UNUSED GRANT FUNDS FROM PRIOR FISCAL YEARS. THE AUDITOR REDUCED THE CURRENT FISCAL YEAR GRANT EXPENSE BY THESE REFUNDED AMOUNTS. IN ORDER TO CAPTURE THE FULL AMOUNT OF GRANTS MADE IN THE FISCAL YEAR, THESE REFUNDED AMOUNTS ARE REMOVED FROM THE EXPENSE AND TREATED AS A RECONCILING ITEM ON THE RETURN ON PART XI, LINE 9. THE TOTAL FOR THIS IS 63,218. SEE EXPLANATION ON SCH O. AFTER THE FINANCIAL STATEMENT AUDIT WAS COMPLETED, TWO ADJUSTMENTS WERE MADE - AN ADJUSTMENT OF 648 WAS MADE TO CORRECT THE REPORTING OF EMPLOYEE AND A DUPLICATE RECORDING FOR A GRANT EXPENSE OF 10,000 WAS RMOVED. THERE IS ALSO A 1 ROUNDING ADJUSTMENT. THE TOTAL ADJUSTMENT IS 53,867.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Special Olympics of Arizona
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Others under reporting threshold
IRS990ScheduleI/RecipientTable/RecipientEIN0860307564
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02455 N Citrus Rd Bldg 64
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Goodyear
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WE WILL NOT, AND DO NOT, AWARD, RESTRICT, OR RESERVE SCHOLARSHIPS SOLELY ON THE BASIS OF A DONORS RECOMMENDATION. A TAXPAYER MAY NOT CLAIM A TAX CREDIT IF THE TAXPAYER AGREES TO SWAP DONATIONS WITH ANOTHER TAXPAYER TO BENEFIT EITHER TAXPAYERS OWN DEPENDENT.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1ACADEMIC OPPORTUNITY OF ARIZONA AOA AWARDS SCHOLARSHIPS ON A FIRST COME FIRST SERVED BASIS AS LONG AS THE CHILD/FAMILY MEETS THE FOLLOWING REQUIREMENTSSTUDENT ATTENDED AN ARIZONA PUBLIC SCHOOL AS A FULL-TIME STUDENT FOR AT LEAST 90 DAYS OF THE PRIOR FISCAL YEAR OR ONE FULL SEMESTER AND THEN TRANSFERRED FROM THE PUBLIC SCHOOL TO A PRIVATE SCHOOLORIS ENROLLING IN A PRIVATE SCHOOL KINDERGARTENORIS ENROLLING IN A PRIVATE PRESCHOOL PROGRAM FOR STUDENTS WITH DISABILITIESORIS A DEPENDENT OF A MEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO IS STATIONED IN ARIZONA PURSUANT TO MILITARY ORDERSORRECEIVED FOR ANY YEAR A SCHOLARSHIP UNDER ONE OF THE ABOVE CRITERIA OR FROM THEORIGINAL INDIVIDUAL PROGRAMOR THESWITCHER INDIVIDUAL DONATION PROGRAMIF THE CHILD CONTINUED TO ATTEND A PRIVATE SCHOOL IN SUBSEQUENT YEARS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2BOTH THE SCHOOL AND PARENTS SIGN A FINANCIAL AGREEMENT ENSURING THAT ALL FUNDS ARE ALLOCATED TO TUITION ONLY. WE SUBMIT TUITION PAYMENT DIRECTLY TO THE SCHOOLS IN COMPLIANCE WITH OUR AID AGREEMENT.
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IRS990ScheduleI/Total501c3OrgCnt07
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Desertsun Fundraising LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owned by CEO
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt098500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Strategic Planning Services
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DESERTSUN FUNDRAISING LLC IS A STRATEGIC PLANNING COMPANY DESIGNED TO EXPLORE EXPANDING SOLICITATION AND GROWTH INITIATIVES FOR AOA. THE BOARD TAKES INTO CONSIDERATION THE COMBINED TOTAL OF THE SALARY FOR THE CEO WITHIN THE ORGANIZATION AND THE FUNDS PAID TO DESERTSUN FUNDRAISING LLC TO ENSURE THE TOTAL IS NO MORE THAN THE APPROVED AMOUNT OF COMPENSATION THE CEO IS ELIGIBLE FOR WITHIN THE GUIDANCE AND COMPARISON OF SIMILAR ORGANIZATIONS AS AN EMPLOYEE/OFFICER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV Line 1
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MAY HIRE AND COMPENSATE INDIVIDUALS FOR NECESSARY SERVICES RENDERED TO THE ORGANIZATION SO LONG AS SUCH COMPENSATION IS REASONABLE. THE BOARD SHALL DETERMINE REASONABLE COMPENSATION AMOUNTS BASED UPON COMPENSATION PAID BY SIMILARLY SITUATED NONPROFITS FOR LIKE SERVICES. THE BOARD MAY RELY UPON SALARY STUDIES, AS WELL AS DATA REGARDING COMPENSATION PAID BY PEER ORGANIZATIONS OF SIMILAR SIZE TO DETERMINE REASONABLE COMPENSATION. THE TERMS OF SUCH COMPENSATION AND INFORMATION RELIED UPON SHALL BE RECORDED IN WRITING. AN INDIVIDUAL WHO IS A MEMBER OF THE BOARD ALSO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY FROM THE ORGANIZATION FOR SERVICES, IS PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR VOTES PERTAINING TO THEIR OWN COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY, WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS AMOUNT REPRESENTS THE RETURN OF UNUSED SCHOLARSHIP FUNDS PAID OUT IN A PRIOR YEAR. THE AUDITOR NETS THE REFUNDS WITH THE CURRENT YEAR SCHOLARSHIP EXPENSES FOR FINANCIAL STATEMENT PURPOSES. FOR TAX PURPOSES, THEY ARE REMOVED SO THE FULL SCHOLARSHIP AMOUNTS AWARDED IN THE FISCAL YEAR OF THE RETURN ARE REPORTED THESE RETURNED GRANT FUNDS WILL BE REGRANTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
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