Civic Intelligence

West Valley Arts & Tech Academy Inc

EIN 80-0097332 • 501(c)3 • Laveen, AZ

Profile

Charter school providing an education to students in kindergarten through the eighth grade.

5625 South 51st AveLaveen, AZ 85339

www.riverbendprep.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.82x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

46th percentile

2.4%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.3%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$3,884,359

Up $91,549 (+2.4%) from 2023

Liabilities

Down

$2,853,470

Down $425,855 (-13%) from 2023

Net Assets

Up

$1,030,889

Up $517,404 (+101%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin68th percentile

Revenue

Up

$3,461,915

Up $77,815 (+2.3%) from 2023

Expenses

Down

$2,944,511

Down $245,495 (-7.7%) from 2023

Net Income

Up

$517,404

Up $323,310 (+167%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $739,891Liabilities 2010: $90,187Net Assets 2010: $649,7042010Assets 2011: $5,106,166Liabilities 2011: $4,324,302Net Assets 2011: $781,8642011Assets 2012: $4,746,837Liabilities 2012: $4,253,272Net Assets 2012: $493,5652012Assets 2013: $4,514,923Liabilities 2013: $4,413,592Net Assets 2013: $101,3312013Assets 2014: $4,607,302Liabilities 2014: $4,591,043Net Assets 2014: $16,2592014Assets 2015: $4,282,207Liabilities 2015: $4,320,209Net Assets 2015: -$38,0022015Assets 2016: $4,315,113Liabilities 2016: $4,361,932Net Assets 2016: -$46,8192016Assets 2017: $4,219,604Liabilities 2017: $4,241,767Net Assets 2017: -$22,1632017Assets 2018: $4,134,930Liabilities 2018: $4,032,949Net Assets 2018: $101,9812018Assets 2019: $4,101,322Liabilities 2019: $4,044,487Net Assets 2019: $56,8352019Assets 2020: $4,094,200Liabilities 2020: $3,940,762Net Assets 2020: $153,4382020Assets 2021: $3,793,527Liabilities 2021: $3,586,553Net Assets 2021: $206,9742021Assets 2022: $3,946,038Liabilities 2022: $3,626,647Net Assets 2022: $319,3912022Assets 2023: $3,792,810Liabilities 2023: $3,279,325Net Assets 2023: $513,4852023Assets 2024: $3,884,359Liabilities 2024: $2,853,470Net Assets 2024: $1,030,8892024

Highlighted filing

2024

Assets$3,884,359
Liabilities$2,853,470
Net Assets$1,030,889
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,875,0862010Expenses 2011: $2,189,9212011Expenses 2012: $2,389,9722012Expenses 2013: $2,339,7152013Revenue 2014: $2,463,363Expenses 2014: $2,548,435Net Income 2014: -$85,0722014Revenue 2015: $2,875,959Expenses 2015: $2,930,220Net Income 2015: -$54,2612015Revenue 2016: $2,897,168Expenses 2016: $2,905,985Net Income 2016: -$8,8172016Revenue 2017: $2,798,669Expenses 2017: $2,774,013Net Income 2017: $24,6562017Revenue 2018: $3,008,766Expenses 2018: $2,884,622Net Income 2018: $124,1442018Revenue 2019: $3,046,345Expenses 2019: $3,091,491Net Income 2019: -$45,1462019Revenue 2020: $2,914,901Expenses 2020: $2,818,298Net Income 2020: $96,6032020Revenue 2021: $2,770,866Expenses 2021: $2,717,330Net Income 2021: $53,5362021Revenue 2022: $3,357,784Expenses 2022: $3,245,367Net Income 2022: $112,4172022Revenue 2023: $3,384,100Expenses 2023: $3,190,006Net Income 2023: $194,0942023Revenue 2024: $3,461,915Expenses 2024: $2,944,511Net Income 2024: $517,4042024

Highlighted filing

2024

Revenue$3,461,915
Expenses$2,944,511
Net Income$517,404
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,884,359
Liabilities
$2,853,470
Net assets
$1,030,889
Revenue
$3,461,915
Expenses
$2,944,511
Net income
$517,404
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.88$2.85$1.03$3.46$2.94$0.52
2023Detailed filing. Detailed filing data is available for this year.$3.79$3.28$0.51$3.38$3.19$0.19
2022Detailed filing. Detailed filing data is available for this year.$3.95$3.63$0.32$3.36$3.25$0.11
2021Detailed filing. Detailed filing data is available for this year.$3.79$3.59$0.21$2.77$2.72$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.09$3.94$0.15$2.91$2.82$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.10$4.04$0.06$3.05$3.09$0.05
2018Detailed filing. Detailed filing data is available for this year.$4.13$4.03$0.10$3.01$2.88$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.22$4.24$0.02$2.80$2.77$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.32$4.36$0.05$2.90$2.91$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.28$4.32$0.04$2.88$2.93$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.61$4.59$0.02$2.46$2.55$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$4.41$0.10$2.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$4.25$0.49$2.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$4.32$0.78$2.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.09$0.65$1.88
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
$3,493,096
Mission and Program Overview

Mission

Charter school providing an education to students in kindergarten through the eighth grade.

Charter school providingan education to students in kindergarten through the eighth grades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,849,947$3,046,063▲ $196,116
Cash and Non-Interest-Bearing Accounts$630,556$399,921▼ $230,635
Pledges and Grants Receivable$20,035$72,834▲ $52,799
Prepaid Expenses and Deferred Charges-$69,134-
Total Assets$3,792,810$3,884,359▲ $91,549
Other Assets Total$292,272$296,407▲ $4,135
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,770,762$2,631,263▼ $139,499
Accounts Payable and Accrued Expenses$4,428$136,752▲ $132,324
Other Liabilities$499,614$85,455▼ $414,159
Deferred Revenue$4,521$0▼ $4,521
Total Liabilities$3,279,325$2,853,470▼ $425,855
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$340,682$987,354▲ $646,672
Net Assets With Donor Restrictions$172,803$43,535▼ $129,268
Total Net Assets Fund Balance$513,485$1,030,889▲ $517,404
Total Liabilities and Net Assets / Fund Balance$3,792,810$3,884,359▲ $91,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,469,882$1,924,559$4,394,441
Equipment$269,186$336,106$605,292
Land$269,500-$269,500
Other Land Buildings$37,495-$37,495
Other Assets Org$85,455--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nick BrandtCEO/head of SchoolFT$44,000$7,032$51,032

Board Members and Trustees

NameTitle
Marco PorrasBoard Member
Lewis SmithTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
First Student INCStudent Transporation4510 N CAMINO ESCUELA, Tucson, AZ 85718$179,236
Nutrition 1Student Meals2537 N STONE AVE, Tucson, AZ 85705$175,751
Revenue and Support

Revenue Composition

Contributions and Grants
$3,378,345
Program Service Revenue
$0
Investment Income
$11,483
Other Revenue
$72,087
Change in Net Assets
$517,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,476,422
Revenue Not Reported on Financial Statements
$-14,507
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-14,507
Total Revenue per Audited Statements
$3,476,422
Total Revenue per Form 990
$3,461,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,505,380
Salaries, Compensation, and Employee Benefits$1,439,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,025,313$114,973-$1,140,286
Interest-$235,937-$235,937
Fees for Services Other$158,542$70,538-$229,080
Depreciation Depletion$169,481$16,762-$186,243
Occupancy$176,335--$176,335
Other Employee Benefits$98,136$16,830-$114,966
Payroll Taxes$88,650$8,533-$97,183
Current Officers, Directors, Trustees, and Key Employees$86,696--$86,696
Fees for Services Management-$71,373-$71,373
Insurance$51,534--$51,534
Fees for Services Accounting-$29,000-$29,000
All Other Expenses$13,690$14,665-$28,355
Other Expenses$1,402$15,796-$17,198
Fees for Services Legal-$12,862-$12,862
Advertising-$11,939-$11,939
Travel$200$1,133-$1,333
Total Functional Expenses$2,291,020$653,491$0$2,944,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,944,511
Total Expenses per Audited Statements$2,944,511
Total Expenses per Form 990$2,944,511
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lease Liability - Operating Lease$85,455

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe Industrial Development Authority of the County of Pima2011-02-11$4,200,000Education - purchase of school building

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,200,000-$1,093,000-

Bond Financing Compliance

No rebate due
Yes
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
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
Yes
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

“Upon completion, the 990 is submitted to the treasurer, who reviews and gives final approval for submission.”

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

“School policies require that in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and member of committees with governing board delegated powers considering the proposed transaction or arrangement. The remaining board or committee members then determine if a conflict exists.”

Form 990, Part VI, Section B, Line 15

“Compensation for all personnel is determined on a case by case basis taking into consideration experience, level of responsibility, market trends, and comparability to other positions in similar environments.”

Form 990, Part VI, Section C, Line 19

“Documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
West Valley Arts & Tech Academy Inc
EIN
80-0097332
Phone
6022855560
Address
5625 SOUTH 51ST AVE, LAVEEN, AZ 85339
Doing Business As
Riverbend Prep

Signing Officer

Name
Lewis Smith
Title
Treasurer
Phone
6022853003
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lewis Smith
Formed
2003
Legal Domicile
Az
Voting Board Members
2
Independent Board Members
2
Employees
29
Volunteers
0

Preparer

Firm
Addington & Associates Pllc
Address
5431 N ORACLE RD SUITE 101, TUCSON, AZ 85704
Preparer
Paul Addington CPA
Phone
5208871120
Supplemental Narrative

Additional Explanations

Part XII Line 2C

“No change in process from the prior year”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on disposal of fixed assets -14,507.”

Raw XML AppendixShowing 400 of 456 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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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0176335
IRS990/OccupancyGrp/TotalAmt0176335
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0292272
IRS990/OtherAssetsTotalGrp/EOYAmt0296407
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016830
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098136
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114966
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3DUES & FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07169
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt125981
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215796
IRS990/OtherExpensesGrp/ProgramServicesAmt0354987
IRS990/OtherExpensesGrp/ProgramServicesAmt157816
IRS990/OtherExpensesGrp/ProgramServicesAmt28238
IRS990/OtherExpensesGrp/ProgramServicesAmt31402
IRS990/OtherExpensesGrp/TotalAmt0354987
IRS990/OtherExpensesGrp/TotalAmt164985
IRS990/OtherExpensesGrp/TotalAmt234219
IRS990/OtherExpensesGrp/TotalAmt317198
IRS990/OtherLiabilitiesGrp/BOYAmt0499614
IRS990/OtherLiabilitiesGrp/EOYAmt085455
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt072087
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt072087
IRS990/OtherRevenueTotalAmt072087
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0114973
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01025313
IRS990/OtherSalariesAndWagesGrp/TotalAmt01140286
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08533
IRS990/PayrollTaxesGrp/ProgramServicesAmt088650
IRS990/PayrollTaxesGrp/TotalAmt097183
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020035
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt072834
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069134
IRS990/PrincipalOfficerNm0LEWIS SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03342836
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06037
IRS990/PYOtherExpensesAmt01759929
IRS990/PYOtherRevenueAmt035227
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0194094
IRS990/PYSalariesCompEmpBnftPaidAmt01430077
IRS990/PYTotalExpensesAmt03190006
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03384100
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0517404
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt072087
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02469882
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01924559
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04394441
IRS990ScheduleD/EquipmentGrp/BookValueAmt0269186
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0336106
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0605292
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02944511
IRS990ScheduleD/LandGrp/BookValueAmt0269500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0269500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0210952
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt185455
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED CASH HELD BY TRUSTEE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt037495
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085455
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - OPERATING LEASE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-14507
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-14507
IRS990ScheduleD/RevenueSubtotalAmt03476422
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON DISPOSAL OF FIXED ASSETS -14,507.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03046063
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0296407
IRS990ScheduleD/TotalExpensesPerForm990Amt02944511
IRS990ScheduleD/TotalLiabilityAmt085455
IRS990ScheduleD/TotalRevenuePerForm990Amt03461915
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03476422
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02944511
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0INCLUDED IN THE STUDENT HANDBOOK
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES STATE EQUALIZATION PAYMENTS FROM THE ARIZONA DEPARTMENT OF REVENUE BASED UPON THE NUMBER OF ATTENDING STUDENTS PLUS FEDERAL GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2024
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0DATE REBATE COMPUTATION PERFORMED
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02011-02-11
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860445981
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum072117MMD6
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt04200000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0EDUCATION - PURCHASE OF SCHOOL BUILDING
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt04200000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt01093000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02011
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt04200000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON COMPLETION, THE 990 IS SUBMITTED TO THE TREASURER, WHO REVIEWS AND GIVES FINAL APPROVAL FOR SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCHOOL POLICIES REQUIRE THAT IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBER OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE REMAINING BOARD OR COMMITTEE MEMBERS THEN DETERMINE IF A CONFLICT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR ALL PERSONNEL IS DETERMINED ON A CASE BY CASE BASIS TAKING INTO CONSIDERATION EXPERIENCE, LEVEL OF RESPONSIBILITY, MARKET TRENDS, AND COMPARABILITY TO OTHER POSITIONS IN SIMILAR ENVIRONMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE IN PROCESS FROM THE PRIOR YEAR
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03792810
IRS990/TotalAssetsEOYAmt03884359
IRS990/TotalAssetsGrp/BOYAmt03792810
IRS990/TotalAssetsGrp/EOYAmt03884359
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03378345
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0653491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02291020
IRS990/TotalFunctionalExpensesGrp/TotalAmt02944511
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03279325
IRS990/TotalLiabilitiesEOYAmt02853470
IRS990/TotalLiabilitiesGrp/BOYAmt03279325
IRS990/TotalLiabilitiesGrp/EOYAmt02853470

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