Civic Intelligence

Young Scholars Academy Charter School

EIN 86-0831392 • 501(c)3 • Fort Mohave, AZ

Profile

Charter School

1501 E Valencia RdFort Mohave, AZ 86426

n/A

Siviq Scores

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

Liabilities / Assets

44th percentile

0.12x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.34x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$221,446

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

65th percentile

9.1%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-4.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$14,805,043

Up $1,235,632 (+9.1%) from 2023

Liabilities

Down

$1,846,896

Down $215,873 (-10%) from 2023

Net Assets

Up

$12,958,147

Up $1,451,505 (+13%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin79th percentile

Revenue

Down

$5,405,449

Down $227,348 (-4.0%) from 2023

Expenses

Down

$3,953,944

Down $126,257 (-3.1%) from 2023

Net Income

Down

$1,451,505

Down $101,091 (-6.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$15M$10M$5.0M$0Assets 2011: $9,704,310Liabilities 2011: $3,813,565Net Assets 2011: $5,890,7452011Assets 2012: $10,136,999Liabilities 2012: $3,676,673Net Assets 2012: $6,460,3262012Assets 2013: $9,883,915Liabilities 2013: $3,224,746Net Assets 2013: $6,659,1692013Assets 2014: $10,209,734Liabilities 2014: $3,189,837Net Assets 2014: $7,019,8972014Assets 2015: $10,493,690Liabilities 2015: $3,112,272Net Assets 2015: $7,381,4182015Assets 2016: $11,042,393Liabilities 2016: $2,978,712Net Assets 2016: $8,063,6812016Assets 2017: $11,451,597Liabilities 2017: $2,898,102Net Assets 2017: $8,553,4952017Assets 2018: $11,606,735Liabilities 2018: $2,818,550Net Assets 2018: $8,788,1852018Assets 2020: $11,829,307Liabilities 2020: $2,432,810Net Assets 2020: $9,396,4972020Assets 2021: $12,155,774Liabilities 2021: $2,327,460Net Assets 2021: $9,828,3142021Assets 2022: $11,949,110Liabilities 2022: $1,893,259Net Assets 2022: $10,055,8512022Assets 2023: $13,569,411Liabilities 2023: $2,062,769Net Assets 2023: $11,506,6422023Assets 2024: $14,805,043Liabilities 2024: $1,846,896Net Assets 2024: $12,958,1472024

Highlighted filing

2024

Assets$14,805,043
Liabilities$1,846,896
Net Assets$12,958,147
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$6.0M$4.0M$2.0M$0Revenue 2011: $2,873,966Expenses 2011: $2,326,797Net Income 2011: $547,1692011Revenue 2012: $2,828,128Expenses 2012: $2,253,182Net Income 2012: $574,9462012Expenses 2013: $2,656,8852013Revenue 2014: $2,788,725Expenses 2014: $2,427,997Net Income 2014: $360,7282014Revenue 2015: $2,740,464Expenses 2015: $2,378,943Net Income 2015: $361,5212015Revenue 2016: $3,135,391Expenses 2016: $2,453,128Net Income 2016: $682,2632016Revenue 2017: $3,246,370Expenses 2017: $2,756,556Net Income 2017: $489,8142017Revenue 2018: $3,298,446Expenses 2018: $3,063,756Net Income 2018: $234,6902018Revenue 2020: $3,828,484Expenses 2020: $3,353,606Net Income 2020: $474,8782020Revenue 2021: $3,768,434Expenses 2021: $3,484,341Net Income 2021: $284,0932021Revenue 2022: $4,688,083Expenses 2022: $3,858,287Net Income 2022: $829,7962022Revenue 2023: $5,632,797Expenses 2023: $4,080,201Net Income 2023: $1,552,5962023Revenue 2024: $5,405,449Expenses 2024: $3,953,944Net Income 2024: $1,451,5052024

Highlighted filing

2024

Revenue$5,405,449
Expenses$3,953,944
Net Income$1,451,505
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$14,805,043
Liabilities
$1,846,896
Net assets
$12,958,147
Revenue
$5,405,449
Expenses
$3,953,944
Net income
$1,451,505
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.8$1.85$13.0$5.41$3.95$1.45
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$2.06$11.5$5.63$4.08$1.55
2022Detailed filing. Detailed filing data is available for this year.$11.9$1.89$10.1$4.69$3.86$0.83
2021Detailed filing. Detailed filing data is available for this year.$12.2$2.33$9.83$3.77$3.48$0.28
2020Detailed filing. Detailed filing data is available for this year.$11.8$2.43$9.40$3.83$3.35$0.47
2018Detailed filing. Detailed filing data is available for this year.$11.6$2.82$8.79$3.30$3.06$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$2.90$8.55$3.25$2.76$0.49
2016Detailed filing. Detailed filing data is available for this year.$11.0$2.98$8.06$3.14$2.45$0.68
2015Detailed filing. Detailed filing data is available for this year.$10.5$3.11$7.38$2.74$2.38$0.36
2014Detailed filing. Detailed filing data is available for this year.$10.2$3.19$7.02$2.79$2.43$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.88$3.22$6.66$2.66
2012Summary only. Only limited summary data is available for this year.$10.1$3.68$6.46$2.83$2.25$0.57
2011Summary only. Only limited summary data is available for this year.$9.70$3.81$5.89$2.87$2.33$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$5,405,449
Mission and Program Overview

Mission

Charter School

To improve student achievement through a well disciplined academic curriculum, emphasizing areas of reading, language arts and mathmatics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,013,779$7,229,330▲ $215,551
Cash and Non-Interest-Bearing Accounts$2,429,383$4,178,031▲ $1,748,648
Land, Buildings, and Equipment, Net$2,690,514$2,612,790▼ $77,724
Accounts Receivable$1,008,596$331,597▼ $676,999
Savings and Temporary Cash Investments$187,955$217,438▲ $29,483
Inventories for Sale or Use$212,781$214,017▲ $1,236
Prepaid Expenses and Deferred Charges$3,386$3,973▲ $587
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$13,569,411$14,805,043▲ $1,235,632
Other Assets Total$23,017$17,867▼ $5,150
Liabilities
Tax Exempt Bond Liabilities$1,331,114$1,131,758▼ $199,356
Accounts Payable and Accrued Expenses$519,309$489,377▼ $29,932
Other Liabilities$212,346$225,761▲ $13,415
Total Liabilities$2,062,769$1,846,896▼ $215,873
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,458,438$12,944,297▲ $1,485,859
Net Assets With Donor Restrictions$48,204$13,850▼ $34,354
Total Net Assets Fund Balance$11,506,642$12,958,147▲ $1,451,505
Total Liabilities and Net Assets / Fund Balance$13,569,411$14,805,043▲ $1,235,632

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,060,512$1,510,687$2,571,199
Land$1,003,447-$1,003,447
Leasehold Improvements$428,855$317,251$746,106
Equipment$119,976$123,837$243,813
Other Land Buildings-$17,736$17,736
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tonya SmithDirectorFT$221,446$221,446
Lynda CastenadaDirectorFT$71,093$71,093

Board Members and Trustees

NameTitle
Scott BoggsPresident
Jynnae MckeeDirector
Steven SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,981,280
Program Service Revenue
$175,242
Investment Income
$242,927
Other Revenue
$6,000
All Other Contributions
$10,746
Change in Net Assets
$1,451,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,405,449
Total Revenue per Audited Statements
$5,405,449
Total Revenue per Form 990
$5,405,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,045,503
Other Expenses$908,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,922,108$152,792-$2,074,900
Other Employee Benefits$464,221$35,352-$499,573
Current Officers, Directors, Trustees, and Key Employees$292,539--$292,539
Office Expenses$174,376$31,797-$206,173
Payroll Taxes$166,907$10,592-$177,499
Depreciation Depletion$175,765--$175,765
Fees for Services Accounting$91,649$14,933-$106,582
Interest$88,221$339-$88,560
Occupancy$6,640$74,661-$81,301
Information Technology$3,976$69,709-$73,685
Insurance-$49,098-$49,098
Travel$15,415$1,668-$17,083
Other Expenses$4,914$7,206-$4,914
Pension Plan Contributions$992--$992
All Other Expenses$21$462-$483
Fees for Services Other$403--$403
Total Functional Expenses$3,495,015$458,929$0$3,953,944

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,953,944
Total Expenses per Audited Statements$3,953,944
Total Expenses per Form 990$3,953,944
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
notes payable to ida$195,000
finance leases payable$12,841
credit card payable$12,565
finance leases payable$5,355

Bond Issues

BondIssuerIssuedIssue PricePurpose
Aida - county of pima--repayment of previous bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,363,998$2,921,058$1,220,000$179,970

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
Yes
Audit committee
No
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 A, Line 2

“Tonya Smith and Steven Smith, Directors, are married.”

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

“The Form 990 is completed by the CPA. It is then submitted to the Governing Board for review and approval. Any issues identified are discussed/reconciled and the return is then submitted.”

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

“All board members are asked annually to disclose conflicts of interest”

Form 990, Part VI, Section B, Line 15A

“The executive director approves all salaries and bonuses based upon comparisons for like positions in similar schools. The board approves the executive directors salary and any bonuses.”

Form 990, Part VI, Section C, Line 19

“All documents that are legally required to be made available to the public may be requested at the schools office during regular season business hours.”

Filing and Contact Details

Filer

Filer Name
Young Scholars Academy Charter School C
EIN
86-0831392
Phone
9287041100
Address
1501 E VALENCIA RD, FORT MOHAVE, AZ 86426

Signing Officer

Name
Tonya Smith
Title
Executive Director
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonya Smith
Formed
1996
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
51

Preparer

Firm
Heather N Holcomb
Address
3050 East Irwin Avenue, Mesa, AZ 85204
Preparer
Kristopher Holcomb CPA
Phone
4809634234
Raw XML AppendixShowing 400 of 485 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/Desc0Provide academic curriculum in reading, language, arts and mathematics for kindergarten through eighth grade students. To develop each child's academic skills as well as their scoial-emotional skills. The school provided education services to approximately 390 students in Kindergarten through 8th grade during the 2023-2024 school year.
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IRS990/LandBldgEquipCostOrOtherBssAmt04582301
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO IMPROVE STUDENT ACHIEVEMENT THROUGH A WELL DISCIPLINED ACADEMIC CURRICULUM, EMPHASIZING AREAS OF READING, LANGUAGE ARTS AND MATHMATICS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt012958147
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06000
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt011458438
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt012944297
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt074661
IRS990/OccupancyGrp/ProgramServicesAmt06640
IRS990/OccupancyGrp/TotalAmt081301
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031797
IRS990/OfficeExpensesGrp/ProgramServicesAmt0174376
IRS990/OfficeExpensesGrp/TotalAmt0206173
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023017
IRS990/OtherAssetsTotalGrp/EOYAmt017867
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035352
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0464221
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0499573
IRS990/OtherExpensesGrp/Desc0miscellaneous other expenses
IRS990/OtherExpensesGrp/Desc1repairs and maintenance
IRS990/OtherExpensesGrp/Desc2dues and fees
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL EDU SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010320
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17206
IRS990/OtherExpensesGrp/ProgramServicesAmt056367
IRS990/OtherExpensesGrp/ProgramServicesAmt113705
IRS990/OtherExpensesGrp/ProgramServicesAmt216796
IRS990/OtherExpensesGrp/ProgramServicesAmt34914
IRS990/OtherExpensesGrp/TotalAmt056367
IRS990/OtherExpensesGrp/TotalAmt124025
IRS990/OtherExpensesGrp/TotalAmt224002
IRS990/OtherExpensesGrp/TotalAmt34914
IRS990/OtherLiabilitiesGrp/BOYAmt0212346
IRS990/OtherLiabilitiesGrp/EOYAmt0225761
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0152792
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01922108
IRS990/OtherSalariesAndWagesGrp/TotalAmt02074900
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010592
IRS990/PayrollTaxesGrp/ProgramServicesAmt0166907
IRS990/PayrollTaxesGrp/TotalAmt0177499
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0992
IRS990/PensionPlanContributionsGrp/TotalAmt0992
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03973
IRS990/PrincipalOfficerNm0TONYA SMITH
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IRS990/ProgramServiceRevenueGrp/Desc0Local Sources Revenue
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0175242
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05142168
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt090882
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0981091
IRS990/PYOtherRevenueAmt0249482
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IRS990/PYSalariesCompEmpBnftPaidAmt03099110
IRS990/PYTotalExpensesAmt04080201
IRS990/PYTotalRevenueAmt05632797
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01451505
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0187955
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0217438
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01060512
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01510687
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02571199
IRS990ScheduleD/EquipmentGrp/BookValueAmt0119976
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0243813
IRS990ScheduleD/ExpensesSubtotalAmt03953944
IRS990ScheduleD/LandGrp/BookValueAmt01003447
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01003447
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0428855
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0317251
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0746106
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017736
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017736
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112841
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3195000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0credit card payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1finance leases payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2finance leases payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3notes payable to ida
IRS990ScheduleD/RevenueSubtotalAmt05405449
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02612790
IRS990ScheduleD/TotalExpensesPerForm990Amt03953944
IRS990ScheduleD/TotalLiabilityAmt0225761
IRS990ScheduleD/TotalRevenuePerForm990Amt05405449
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05405449
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03953944
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 is an Arizona public charter school. As such, discrimination is prohibited and residents of Arizona are aware that no organization can discriminate in any manner.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Line 6b: The School receives monthly state aid payments and federal/state grants based on the number/type 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/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0221446
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TONYA SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0221446
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0Pt II ln 3 A: The total proceeds from the issue exceed the issue price by $243,998 as the bonds were issued at a premium. Other: Part III, Line 9: The School does not have a non-qualified bond. Other: Part V: Not applicable as no violation or non-compliance was detected. Other: Part IV Line 7: The Industrial Development Authority of the County of Pima Issuer performs the monitoring. Pt IV ln 2c A: The rebate computation was performed on April 30, 2022
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0860445981
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum072177mnz6
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0ida - county of pima
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0repayment of previous bonds
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0262970
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0179970
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt02921058
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt01220000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02013
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt03363998
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tonya Smith and Steven Smith, Directors, are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is completed by the CPA. It is then submitted to the Governing Board for review and approval. Any issues identified are discussed/reconciled and the return is then submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board members are asked annually to disclose conflicts of interest

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