Civic Intelligence

A Plus Charter Schools

990 • Fiscal year 2023 • EIN 82-1453897

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

Organization Profilewww.aplusaz.org
41735 W Alan Stephens PkwyMaricopa, AZ 85138

(520) 265-5589

Siviq Scores

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

Liabilities / Assets

95th percentile

1.08x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

2.54x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

61st percentile

9.1%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$106,900

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

25th percentile

-2.1%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

6.7%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$9,035,580

Down $198,275 (-2.1%) from 2022

Net Assets

Up

-$761,483

Up $350,423 (+32%) from 2022

Liabilities

Down

$9,797,063

Down $548,698 (-5.3%) from 2022

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin61st percentile

Revenue

Up

$3,851,558

Up $242,960 (+6.7%) from 2022

Expenses

Down

$3,501,135

Down $222,537 (-6.0%) from 2022

Net Income

Up

$350,423

Up $465,497 (+405%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2020: $10,752,142Liabilities 2020: $11,370,518Net Assets 2020: -$618,3762020Assets 2021: $10,217,424Liabilities 2021: $10,836,872Net Assets 2021: -$619,4482021Assets 2022: $9,233,855Liabilities 2022: $10,345,761Net Assets 2022: -$1,111,9062022Assets 2023: $9,035,580Liabilities 2023: $9,797,063Net Assets 2023: -$761,4832023Assets 2024: $9,446,645Liabilities 2024: $9,699,749Net Assets 2024: -$253,1042024

Highlighted filing

2023

Assets$9,035,580
Liabilities$9,797,063
Net Assets-$761,483
Open 2023 Filing

Operations Trend

Revenue Growth51st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $361,066Expenses 2020: $979,442Net Income 2020: -$618,3762020Revenue 2021: $1,983,434Expenses 2021: $2,633,197Net Income 2021: -$649,7632021Revenue 2022: $3,608,598Expenses 2022: $3,723,672Net Income 2022: -$115,0742022Revenue 2023: $3,851,558Expenses 2023: $3,501,135Net Income 2023: $350,4232023Revenue 2024: $4,604,493Expenses 2024: $4,096,114Net Income 2024: $508,3792024

Highlighted filing

2023

Revenue$3,851,558
Expenses$3,501,135
Net Income$350,423
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$3,851,558
Mission and Program Overview

Mission

To operate a public charter school in Arizona.

An arizona charter school that empowers students in reaching their greatest potential by becoming responsible individuals of character and excellence, engaged community members, and lifelong learners in an ever-changing society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,755,712$7,571,524▼ $184,188
Cash and Non-Interest-Bearing Accounts$493,218$1,281,113▲ $787,895
Savings and Temporary Cash Investments$511,422--
Prepaid Expenses and Deferred Charges$4,521$69,556▲ $65,035
Accounts Receivable$1,551$58,019▲ $56,468
Total Assets$9,233,855$9,035,580▼ $198,275
Other Assets Total$467,431$55,368▼ $412,063
Liabilities
Tax Exempt Bond Liabilities$9,599,454$9,566,516▼ $32,938
Accounts Payable and Accrued Expenses$746,307$127,778▼ $618,529
Deferred Revenue-$65,149-
Other Liabilities-$37,620-
Total Liabilities$10,345,761$9,797,063▼ $548,698
Net Assets / Fund Balance
Net Assets With Donor Restrictions$221,205$282,346▲ $61,141
Net Assets Without Donor Restrictions$-1,333,111$-1,043,829▲ $289,282
Total Net Assets Fund Balance$-1,111,906$-761,483▲ $350,423
Total Liabilities and Net Assets / Fund Balance$9,233,855$9,035,580▼ $198,275

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,704,174$445,042-
Land$1,579,174--
Equipment$288,176$154,459-
Other Assets Org$55,368--
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura NewcombExecutive DirectorFT-$106,900$106,900
Lauren GrayExecutive DirectorFT$72,295-$72,295
Rebekah KruegerDirectorFT-$57,200$57,200

Board Members and Trustees

NameTitle
Deborah HavensDirector
Vicky SchildgrenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,821,097
Program Service Revenue
$0
Investment Income
$1,461
Other Revenue
$29,000
All Other Contributions
$39,742
Change in Net Assets
$350,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,851,558
Revenue Not Reported on Form 990
$4,008
Total Revenue per Audited Statements
$3,855,566
Total Revenue per Form 990
$3,851,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,913,229
Salaries, Compensation, and Employee Benefits$1,587,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$832,584$445,722$0$1,278,306
Interest$616,297$154,075$0$770,372
Depreciation Depletion$175,189$43,797$0$218,986
Office Expenses$126,078$82,900$0$208,978
Occupancy$162,846$40,247$0$203,093
Fees for Services Other$154,114$1,500$0$155,614
Payroll Taxes$76,511$41,471$0$117,982
Information Technology$59,961$50,800$0$110,761
Other Employee Benefits$64,803$35,125$0$99,928
Fees for Services Accounting$0$85,124$0$85,124
Current Officers, Directors, Trustees, and Key Employees$45,000$30,000$0$75,000
Insurance$28,176$7,050$0$35,226
Advertising$0$27,733$0$27,733
Travel$18,600$4,650$0$23,250
Pension Plan Contributions$10,823$5,867$0$16,690
Other Expenses$0$9,707$0$9,707
Fees for Services Legal$0$1,372$0$1,372
Total Functional Expenses$2,433,938$1,067,197$0$3,501,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,501,135
Total Expenses per Audited Statements$3,501,135
Total Expenses per Form 990$3,501,135
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 Laura NewcombBusiness Management ServicesNo$120,000
-Owned by Rebekah KruegerGrants Management ServicesNo$54,100
-Owned by Laura NewcombSpecial Education ServicesNo$31,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$37,620

Bond Issues

BondIssuerIssuedIssue PricePurpose
AArizona Industrial Development2020-02-01$11,300,000EDUCATIONAL FACILITIES

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

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
Yes
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
Yes
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
A Plus Charter Schools
EIN
82-1453897
Phone
5202655589
Address
41735 W ALAN STEPHENS PKWY, MARICOPA, AZ 85138

Signing Officer

Name
Laura Newcomb
Title
Executive Director
Phone
5202655589
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Newcomb
Formed
2017
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
3
Employees
37
Volunteers
50

Preparer

Firm
Brett V Backlund CPA Pc
Address
1776 E SILVER CREEK CT, GILBERT, AZ 85296
Preparer
Brett V Backlund
Phone
4803614150
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The form 990 is distributed to all board members prior to filing. The school's executive director and members of the board of directors review the form 990 and authorize its filing electronically. The governing board reviews and ratifies the form 990 after filing.”

Pt VI, Line 12C

“Any conflicts are disclosed prior to voting on an agenda item with conflicted members abstaining from voting. Board members and other key employees are instructed annually on the conflict of interest policy and are required to submit a signed conflict disclosure form annually. Any disclosures are reviewed by the board on an annual basis.”

Pt VI, Line 15A

“Salaries for top management are set by the board of directors of the management company during a duly called board meeting of said company as described in the bylaws. Prior obtained comparability data are reviewed and used by the board of directors. Compensation is set and reviewed on an annual basis in writing. The discussion and decision are recorded in the minutes.”

Pt VI, Line 15B

“All other employees of the school redeive salaries based on comparibility data and a schedule approved by the board of directors of the school.”

Financial Statement Notes

Pt XI, Line 2D

“Change in net assets with donor restrictions”

Raw XML AppendixShowing 400 of 489 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/BOYAmt0746307
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0127778
IRS990/AccountsReceivableGrp/BOYAmt01551
IRS990/AccountsReceivableGrp/EOYAmt058019
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AN ARIZONA CHARTER SCHOOL THAT EMPOWERS STUDENTS IN REACHING THEIR GREATEST POTENTIAL BY BECOMING RESPONSIBLE INDIVIDUALS OF CHARACTER AND EXCELLENCE, ENGAGED COMMUNITY MEMBERS, AND LIFELONG LEARNERS IN AN EVER-CHANGING SOCIETY.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt027733
IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt027733
IRS990/AllOtherContributionsAmt039742
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05202655589
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt041735 W ALAN STEPHENS PKWY
IRS990/BooksInCareOfDetail/USAddress/CityNm0MARICOPA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085138
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0493218
IRS990/CashNonInterestBearingGrp/EOYAmt01281113
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt030000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt045000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt075000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt06277
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03821097
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01461
IRS990/CYOtherExpensesAmt01913229
IRS990/CYOtherRevenueAmt029000
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0350423
IRS990/CYSalariesCompEmpBnftPaidAmt01587906
IRS990/CYTotalExpensesAmt03501135
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03851558
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt065149
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt043797
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0175189
IRS990/DepreciationDepletionGrp/TotalAmt0218986
IRS990/Desc0AN ARIZONA CHARTER SCHOOL THAT EMPOWERS STUDENTS IN REACHING THEIR GREATEST POTENTIAL BY BECOMING RESPONSIBLE INDIVIDUALS OF CHARACTER AND EXCELLENCE, ENGAGED COMMUNITY MEMBERS, AND LIFELONG LEARNERS IN AN EVER-CHANGING SOCIETY. THE SCHOOL IS A MIDDLE SCHOOL AND HIGH SCHOOL, WITH A SMALL LEARNING ENVIRONMENT, LOCATED IN MARICOPA, ARIZONA. THE SCHOOL AIMS FOR EXCELLENCE AS, TOGETHER, WE FOCUS ON THE TARGET OF OUR FUTURE. IT PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 270 STUDENTS IN SEVENTH THROUGH TWELFTH GRADES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0221205
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0282346
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt037
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0true
IRS990/ExpenseAmt02433938
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt085124
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt085124
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01372
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt01372
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01500
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0154114
IRS990/FeesForServicesOtherGrp/TotalAmt0155614
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LAURA NEWCOMB
IRS990/Form990PartVIISectionAGrp/PersonNm1LAUREN GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm2VICKY SCHILDGREN
IRS990/Form990PartVIISectionAGrp/PersonNm3DEBORAH HAVENS
IRS990/Form990PartVIISectionAGrp/PersonNm4REBEKAH KRUEGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt172295
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0106900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt457200
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt06277
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt03775078
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03851558
IRS990/GrossRentsGrp/RealAmt029000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt050800
IRS990/InformationTechnologyGrp/ProgramServicesAmt059961
IRS990/InformationTechnologyGrp/TotalAmt0110761
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt07050
IRS990/InsuranceGrp/ProgramServicesAmt028176
IRS990/InsuranceGrp/TotalAmt035226
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0154075
IRS990/InterestGrp/ProgramServicesAmt0616297
IRS990/InterestGrp/TotalAmt0770372
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01461
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0599501
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07755712
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07571524
IRS990/LandBldgEquipCostOrOtherBssAmt08171025
IRS990/LegalDomicileStateCd0AZ
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AN ARIZONA CHARTER SCHOOL THAT EMPOWERS STUDENTS IN REACHING THEIR GREATEST POTENTIAL BY BECOMING RESPONSIBLE INDIVIDUALS OF CHARACTER AND EXCELLENCE, ENGAGED COMMUNITY MEMBERS, AND LIFELONG LEARNERS IN AN EVER-CHANGING SOCIETY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-1111906
IRS990/NetAssetsOrFundBalancesEOYAmt0-761483
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1333111
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1043829
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt040247
IRS990/OccupancyGrp/ProgramServicesAmt0162846
IRS990/OccupancyGrp/TotalAmt0203093
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt082900
IRS990/OfficeExpensesGrp/ProgramServicesAmt0126078
IRS990/OfficeExpensesGrp/TotalAmt0208978
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0467431
IRS990/OtherAssetsTotalGrp/EOYAmt055368
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035125
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt064803
IRS990/OtherEmployeeBenefitsGrp/TotalAmt099928
IRS990/OtherExpensesGrp/Desc0DUES AND FEES
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt057
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29707
IRS990/OtherExpensesGrp/ProgramServicesAmt040995
IRS990/OtherExpensesGrp/ProgramServicesAmt121961
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/TotalAmt041052
IRS990/OtherExpensesGrp/TotalAmt121961
IRS990/OtherExpensesGrp/TotalAmt29707
IRS990/OtherLiabilitiesGrp/EOYAmt037620
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0445722
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0832584
IRS990/OtherSalariesAndWagesGrp/TotalAmt01278306
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041471
IRS990/PayrollTaxesGrp/ProgramServicesAmt076511
IRS990/PayrollTaxesGrp/TotalAmt0117982
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05867
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010823
IRS990/PensionPlanContributionsGrp/TotalAmt016690
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04521
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069556
IRS990/PrincipalOfficerNm0LAURA NEWCOMB
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03559015
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0355
IRS990/PYOtherExpensesAmt02249171
IRS990/PYOtherRevenueAmt027565
IRS990/PYProgramServiceRevenueAmt021663
IRS990/PYRevenuesLessExpensesAmt0-115074
IRS990/PYSalariesCompEmpBnftPaidAmt01474501
IRS990/PYTotalExpensesAmt03723672
IRS990/PYTotalRevenueAmt03608598
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0350423
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt029000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03851558
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0511422
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05704174
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0445042
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt06149216
IRS990ScheduleD/EquipmentGrp/BookValueAmt0288176
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154459
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0442635
IRS990ScheduleD/ExpensesSubtotalAmt03501135
IRS990ScheduleD/LandGrp/BookValueAmt01579174
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01579174
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt055368
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BOND RESERVES HELD WITH TRUSTEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE DEPOSITS
IRS990ScheduleD/OtherRevenueAmt04008
IRS990ScheduleD/RevenueNotReportedAmt04008
IRS990ScheduleD/RevenueSubtotalAmt03851558
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN NET ASSETS WITH DONOR RESTRICTIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07571524
IRS990ScheduleD/TotalBookValueOtherAssetsAmt055368
IRS990ScheduleD/TotalExpensesPerForm990Amt03501135
IRS990ScheduleD/TotalLiabilityAmt037620
IRS990ScheduleD/TotalRevenuePerForm990Amt03851558
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03855566
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03501135
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/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATION POLICIES ARE INCLUDED IN ENROLLMENT FORMS AND ALL MARKETING MATERIALS. SEE DESCRIPTION ON SCHEDULE E.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS AN ARIZONA CHARTER SCHOOL AND AS A PUBLIC SCHOOL, IT IS TUITION FREE. THEREFORE, IT DOES NOT AWARD SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE. SEE DESCRIPTION ON SCHEDULE E.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVED MONTHLY STATE EQUALIZATION ASSISTANCE, CLASSROOM SITE FUNDS, AND INSTRUCTIONAL IMPROVEMENT FUNDS FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AT THE SCHOOL. IN ADDITION, THE SCHOOL RECEIVED STATE AND FEDERAL GRANTS. THESE FUNDS ARE USED IN ACCORDANCE WITH THE REQUIREMENTS SET FORTH BY THE STATE OF ARIZONA AND THE FEDERAL GOVERNMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0true
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/TermOfGICPct00.000000000000
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/TermOfHedgePct00.000000000000
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02020-02-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0813526584
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum004052BLP7
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt011300000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0ARIZONA INDUSTRIAL DEVELOPMENT
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0EDUCATIONAL FACILITIES
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0true
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct00.00000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0EDUCATION COMPLIANCE SERVICES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1FIELDING MANAGMENT GROUP LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2EXCEPTIONAL ACADEMIC SERVICES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OWNED BY REBEKAH KRUEGER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OWNED BY LAURA NEWCOMB
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2OWNED BY LAURA NEWCOMB
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt054100
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1120000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt231500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0GRANTS MANAGEMENT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1BUSINESS MANAGEMENT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SPECIAL EDUCATION SERVICES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. THE SCHOOL'S EXECUTIVE DIRECTOR AND MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE FORM 990 AND AUTHORIZE ITS FILING ELECTRONICALLY. THE GOVERNING BOARD REVIEWS AND RATIFIES THE FORM 990 AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY CONFLICTS ARE DISCLOSED PRIOR TO VOTING ON AN AGENDA ITEM WITH CONFLICTED MEMBERS ABSTAINING FROM VOTING. BOARD MEMBERS AND OTHER KEY EMPLOYEES ARE INSTRUCTED ANNUALLY ON THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SUBMIT A SIGNED CONFLICT DISCLOSURE FORM ANNUALLY. ANY DISCLOSURES ARE REVIEWED BY THE BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES FOR TOP MANAGEMENT ARE SET BY THE BOARD OF DIRECTORS OF THE MANAGEMENT COMPANY DURING A DULY CALLED BOARD MEETING OF SAID COMPANY AS DESCRIBED IN THE BYLAWS. PRIOR OBTAINED COMPARABILITY DATA ARE REVIEWED AND USED BY THE BOARD OF DIRECTORS. COMPENSATION IS SET AND REVIEWED ON AN ANNUAL BASIS IN WRITING. THE DISCUSSION AND DECISION ARE RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER EMPLOYEES OF THE SCHOOL REDEIVE SALARIES BASED ON COMPARIBILITY DATA AND A SCHEDULE APPROVED BY THE BOARD OF DIRECTORS OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,035,580
Liabilities
$9,797,063
Net assets
-$761,483
Revenue
$3,851,558
Expenses
$3,501,135
Net income
$350,423
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.45$9.70$0.25$4.60$4.10$0.51
2023Detailed filing. Detailed filing data is available for this year.$9.04$9.80$0.76$3.85$3.50$0.35
2022Detailed filing. Detailed filing data is available for this year.$9.23$10.3$1.11$3.61$3.72$0.12
2021Detailed filing. Detailed filing data is available for this year.$10.2$10.8$0.62$1.98$2.63$0.65
2020Summary only. Only limited summary data is available for this year.$10.8$11.4$0.62$0.36$0.98$0.62