Civic Intelligence

New School for the Arts

EIN 86-0794933 • 501(c)3 • Tempe, AZ

Profile

The Schools mission is to provide students who have an interest and talent in the arts with a superior integrated academic and arts program.

1216 E Apache BlvdTempe, AZ 85281

www.aznsaa.com

Siviq Scores

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

Liabilities / Assets

85th percentile

0.56x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.35x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$165,749

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-8.2%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$1,937,909

Down $218,160 (-10%) from 2023

Liabilities

Down

$1,136,366

Down $230,013 (-17%) from 2023

Net Assets

Up

$801,543

Up $11,853 (+1.5%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin29th percentile

Revenue

Down

$2,713,066

Down $28,513 (-1.0%) from 2023

Expenses

Up

$2,701,213

Up $258,480 (+11%) from 2023

Net Income

Down

$11,853

Down $286,993 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $3,679,258Liabilities 2011: $3,707,057Net Assets 2011: -$27,7992011Assets 2012: $3,505,873Liabilities 2012: $3,543,174Net Assets 2012: -$37,3012012Assets 2013: $3,507,862Liabilities 2013: $3,568,749Net Assets 2013: -$60,8872013Assets 2014: $3,418,727Liabilities 2014: $3,405,724Net Assets 2014: $13,0032014Assets 2016: $3,057,028Liabilities 2016: $3,042,960Net Assets 2016: $14,0682016Assets 2017: $2,622,192Liabilities 2017: $2,611,009Net Assets 2017: $11,1832017Assets 2018: $2,432,612Liabilities 2018: $2,370,812Net Assets 2018: $61,8002018Assets 2019: $2,317,002Liabilities 2019: $2,158,729Net Assets 2019: $158,2732019Assets 2020: $2,273,515Liabilities 2020: $1,970,183Net Assets 2020: $303,3322020Assets 2021: $2,269,646Liabilities 2021: $1,822,535Net Assets 2021: $447,1112021Assets 2022: $2,053,897Liabilities 2022: $1,563,053Net Assets 2022: $490,8442022Assets 2023: $2,156,069Liabilities 2023: $1,366,379Net Assets 2023: $789,6902023Assets 2024: $1,937,909Liabilities 2024: $1,136,366Net Assets 2024: $801,5432024

Highlighted filing

2024

Assets$1,937,909
Liabilities$1,136,366
Net Assets$801,543
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,762,938Expenses 2011: $1,735,166Net Income 2011: $27,7722011Revenue 2012: $1,790,470Expenses 2012: $1,799,972Net Income 2012: -$9,5022012Revenue 2013: $1,655,403Expenses 2013: $1,678,989Net Income 2013: -$23,5862013Revenue 2014: $1,760,074Expenses 2014: $1,686,184Net Income 2014: $73,8902014Revenue 2016: $1,831,761Expenses 2016: $1,855,009Net Income 2016: -$23,2482016Revenue 2017: $1,847,791Expenses 2017: $1,724,619Net Income 2017: $123,1722017Revenue 2018: $1,844,554Expenses 2018: $1,823,853Net Income 2018: $20,7012018Revenue 2019: $1,934,454Expenses 2019: $1,837,981Net Income 2019: $96,4732019Revenue 2020: $2,068,960Expenses 2020: $1,923,901Net Income 2020: $145,0592020Revenue 2021: $2,042,574Expenses 2021: $1,898,795Net Income 2021: $143,7792021Revenue 2022: $2,365,871Expenses 2022: $2,322,138Net Income 2022: $43,7332022Revenue 2023: $2,741,579Expenses 2023: $2,442,733Net Income 2023: $298,8462023Revenue 2024: $2,713,066Expenses 2024: $2,701,213Net Income 2024: $11,8532024

Highlighted filing

2024

Revenue$2,713,066
Expenses$2,701,213
Net Income$11,853
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,937,909
Liabilities
$1,136,366
Net assets
$801,543
Revenue
$2,713,066
Expenses
$2,701,213
Net income
$11,853
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.94$1.14$0.80$2.71$2.70$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.16$1.37$0.79$2.74$2.44$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.05$1.56$0.49$2.37$2.32$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$1.82$0.45$2.04$1.90$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.27$1.97$0.30$2.07$1.92$0.15
2019Summary only. Only limited summary data is available for this year.$2.32$2.16$0.16$1.93$1.84$0.10
2018Summary only. Only limited summary data is available for this year.$2.43$2.37$0.06$1.84$1.82$0.02
2017Summary only. Only limited summary data is available for this year.$2.62$2.61$0.01$1.85$1.72$0.12
2016Summary only. Only limited summary data is available for this year.$3.06$3.04$0.01$1.83$1.86$0.02
2014Summary only. Only limited summary data is available for this year.$3.42$3.41$0.01$1.76$1.69$0.07
2013Summary only. Only limited summary data is available for this year.$3.51$3.57$0.06$1.66$1.68$0.02
2012Summary only. Only limited summary data is available for this year.$3.51$3.54$0.04$1.79$1.80$0.01
2011Summary only. Only limited summary data is available for this year.$3.68$3.71$0.03$1.76$1.74$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$2,713,066
Mission and Program Overview

Mission

The Schools mission is to provide students who have an interest and talent in the arts with a superior integrated academic and arts program.

Education The Schools mission is to provide students who have an interest and talent in the arts with a superior integrated academic and arts program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,680,439$1,536,818▼ $143,621
Cash and Non-Interest-Bearing Accounts$448,778$384,198▼ $64,580
Pledges and Grants Receivable$10,393$6,281▼ $4,112
Accounts Receivable-$1,600-
Total Assets$2,156,069$1,937,909▼ $218,160
Other Assets Total$16,459$9,012▼ $7,447
Liabilities
Tax Exempt Bond Liabilities$1,313,757$1,075,621▼ $238,136
Accounts Payable and Accrued Expenses$32,032$47,602▲ $15,570
Other Liabilities$16,459$9,012▼ $7,447
Escrow Account Liability$4,131$4,131→ $0
Total Liabilities$1,366,379$1,136,366▼ $230,013
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$779,926$797,187▲ $17,261
Net Assets With Donor Restrictions$9,764$4,356▼ $5,408
Total Net Assets Fund Balance$789,690$801,543▲ $11,853
Total Liabilities and Net Assets / Fund Balance$2,156,069$1,937,909▼ $218,160

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,453,306$3,475,556$4,928,862
Equipment$43,512$74,556$118,068
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katy CardenasPresident/Exec. DeanFT$100,952$64,154$165,106
Katy Cardenas--$100,952$19,782$120,734
Jane DowellSecretary/Treasurer-$600-$600
Revenue and Support

Revenue Composition

Contributions and Grants
$2,421,715
Program Service Revenue
$120,113
Investment Income
$38,668
Other Revenue
$132,570
All Other Contributions
$24,415
Change in Net Assets
$11,853

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,713,066
Total Revenue per Audited Statements
$2,713,066
Total Revenue per Form 990
$2,713,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,665,126
Other Expenses$1,034,587
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,176,360$87,000$0$1,263,360
Office Expenses$255,863$962$0$256,825
Occupancy$233,240$12,152$0$245,392
Depreciation Depletion$193,353$0$0$193,353
Current Officers, Directors, Trustees, and Key Employees$61,534$58,468$0$120,002
Fees for Services Other$97,279$10,935$0$108,214
Payroll Taxes$93,647$10,668$0$104,315
Pension Plan Contributions$86,346$8,294$0$94,640
Other Employee Benefits$74,645$8,164$0$82,809
Other Expenses$13,136$0$0$13,136
Insurance$0$12,151$0$12,151
Fees for Services Accounting$0$11,565$0$11,565
Information Technology$7,220$0$0$7,220
Travel$896$3,259$0$4,155
Fees for Services Legal$0$2,632$0$2,632
Grants to Domestic Individuals$1,500--$1,500
All Other Expenses$1,462$0$0$1,462
Total Functional Expenses$2,471,249$229,964$0$2,701,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,701,213
Total Expenses per Audited Statements$2,701,213
Total Expenses per Form 990$2,701,213
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
Daniel CardenasRelated to board memberEmployee compensationNo$46,984
Dymond FerrellRelated to board memberEmployee compensationNo$39,144
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance leases payable$9,012

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIDA-County of Pima2013-05-22$3,930,000Repayment of previous bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,237,565-$1,750,000$606,895

Bond Financing Compliance

No rebate due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
New School for the Arts
EIN
86-0794933
Phone
4804819235
Address
1216 E Apache Blvd, Tempe, AZ 85281

Signing Officer

Name
Katy Cardenas
Title
Executive Dean
Phone
4804819235
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katy Cardenas
Formed
1995
Legal Domicile
Az
Voting Board Members
2
Independent Board Members
0
Employees
45
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 Executive Director and business manager receive the Form 990 directly from the CPA. Then, the Form 990 is forwarded to Board Members who read the return for accuracy, address questions or concerns prior to filing, then approve the Form 990 for filing.”

Pt VI, Line 19

“All documents are available upon request.”

Financial Statement Notes

Pt IV, Line 2B

“The School maintains an account for receipts collected by student groups/clubs to be used at the discretion of the students in the specific group/club.”

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, 2024.”

Raw XML AppendixShowing 400 of 528 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/OtherExpensesGrp/ProgramServicesAmt233759
IRS990/OtherExpensesGrp/ProgramServicesAmt313136
IRS990/OtherExpensesGrp/TotalAmt0101914
IRS990/OtherExpensesGrp/TotalAmt139095
IRS990/OtherExpensesGrp/TotalAmt237473
IRS990/OtherExpensesGrp/TotalAmt313136
IRS990/OtherLiabilitiesGrp/BOYAmt016459
IRS990/OtherLiabilitiesGrp/EOYAmt09012
IRS990/OtherRevenueMiscGrp/BusinessCd0561110
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2611620
IRS990/OtherRevenueMiscGrp/Desc0Management Services-related school
IRS990/OtherRevenueMiscGrp/Desc1Supply sales-students
IRS990/OtherRevenueMiscGrp/Desc2School activities
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt059000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt122830
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt243488
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt059000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt122830
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt243488
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt0132570
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt087000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01176360
IRS990/OtherSalariesAndWagesGrp/TotalAmt01263360
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010668
IRS990/PayrollTaxesGrp/ProgramServicesAmt093647
IRS990/PayrollTaxesGrp/TotalAmt0104315
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08294
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt086346
IRS990/PensionPlanContributionsGrp/TotalAmt094640
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010393
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06281
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Katy Cardenas
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0Rent from related charter school
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120113
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02461943
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01500
IRS990/PYInvestmentIncomeAmt041923
IRS990/PYOtherExpensesAmt0896765
IRS990/PYOtherRevenueAmt0117600
IRS990/PYProgramServiceRevenueAmt0120113
IRS990/PYRevenuesLessExpensesAmt0298846
IRS990/PYSalariesCompEmpBnftPaidAmt01544468
IRS990/PYTotalExpensesAmt02442733
IRS990/PYTotalRevenueAmt02741579
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011853
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0291351
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01453306
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03475556
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04928862
IRS990ScheduleD/EquipmentGrp/BookValueAmt043512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074556
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0118068
IRS990ScheduleD/ExpensesSubtotalAmt02701213
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Finance leases payable
IRS990ScheduleD/RevenueSubtotalAmt02713066
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School maintains an account for receipts collected by student groups/clubs to be used at the discretion of the students in the specific group/club.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Uncertain 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, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV, Line 2b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01536818
IRS990ScheduleD/TotalExpensesPerForm990Amt02701213
IRS990ScheduleD/TotalLiabilityAmt09012
IRS990ScheduleD/TotalRevenuePerForm990Amt02713066
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02713066
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02701213
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/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives monthly State aid payments and grants from the State of Arizona and federal agencies, based on the number of students enrolled and attending. 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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0100952
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt039589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012196
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt04783
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07586
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Katy Cardenas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0120734
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt044372
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0Part V - Not applicable as no violation or non-compliance was identified.
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1The total proceeds from issue exceed the issue price by $307,565 as the bonds were issued at a premium.
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt2The rebate computation was performed April 30, 2024.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II ln 3 A
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt IV ln 2c A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/TermOfGICPct00.000000000000
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/TermOfHedgePct00.000000000000
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02013-05-22
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860445981
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum072177MNZ6
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt03930000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IDA-County of Pima
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Repayment of previous bonds
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt0225000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0882525
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0606895
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt01750000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02013
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt04237565
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Daniel Cardenas
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Dymond Ferrell
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Related to board member

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