Civic Intelligence

Phoenix School of Academic Excellence

EIN 86-0909286 • 501(c)3 • Phoenix, AZ

Profile

The Schools mission is to promote the academic, occupational, and personal life skills of all students based on community collaboration, parental involvement, staff commitment.

5312 North 12th StreetPhoenix, AZ 85014

www.phoenixschoolofacademicexcellence.com

Siviq Scores

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

Liabilities / Assets

91st percentile

0.87x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.66x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

63rd percentile

$92,045

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

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

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

44th percentile

3.8%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$1,106,715

Down $229,433 (-17%) from 2023

Liabilities

Down

$957,505

Down $225,768 (-19%) from 2023

Net Assets

Down

$149,210

Down $3,665 (-2.4%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin38th percentile

Revenue

Up

$1,446,406

Up $52,625 (+3.8%) from 2023

Expenses

Down

$1,450,071

Down $68,320 (-4.5%) from 2023

Net Income

Up

-$3,665

Up $120,945 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $100,193Liabilities 2011: $157,784Net Assets 2011: -$57,5912011Assets 2012: $95,345Liabilities 2012: $62,203Net Assets 2012: $33,1422012Assets 2013: $105,410Liabilities 2013: $43,998Net Assets 2013: $61,4122013Assets 2014: $112,761Liabilities 2014: $25,981Net Assets 2014: $86,7802014Assets 2015: $177,862Liabilities 2015: $46,954Net Assets 2015: $130,9082015Assets 2017: $156,686Liabilities 2017: $7,366Net Assets 2017: $149,3202017Assets 2018: $113,603Liabilities 2018: $12,589Net Assets 2018: $101,0142018Assets 2019: $151,445Liabilities 2019: $262,557Net Assets 2019: -$111,1122019Assets 2020: $312,864Liabilities 2020: $152,269Net Assets 2020: $160,5952020Assets 2021: $226,019Liabilities 2021: $24,462Net Assets 2021: $201,5572021Assets 2022: $359,671Liabilities 2022: $82,186Net Assets 2022: $277,4852022Assets 2023: $1,336,148Liabilities 2023: $1,183,273Net Assets 2023: $152,8752023Assets 2024: $1,106,715Liabilities 2024: $957,505Net Assets 2024: $149,2102024

Highlighted filing

2024

Assets$1,106,715
Liabilities$957,505
Net Assets$149,210
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $795,485Expenses 2011: $841,030Net Income 2011: -$45,5452011Revenue 2012: $905,780Expenses 2012: $815,047Net Income 2012: $90,7332012Revenue 2013: $905,446Expenses 2013: $877,176Net Income 2013: $28,2702013Revenue 2014: $1,097,289Expenses 2014: $1,071,921Net Income 2014: $25,3682014Revenue 2015: $1,138,403Expenses 2015: $1,094,275Net Income 2015: $44,1282015Revenue 2017: $1,216,765Expenses 2017: $1,264,365Net Income 2017: -$47,6002017Revenue 2018: $1,133,344Expenses 2018: $1,181,650Net Income 2018: -$48,3062018Revenue 2019: $972,405Expenses 2019: $1,184,531Net Income 2019: -$212,1262019Revenue 2020: $1,367,784Expenses 2020: $1,096,077Net Income 2020: $271,7072020Revenue 2021: $1,182,415Expenses 2021: $1,141,453Net Income 2021: $40,9622021Revenue 2022: $1,350,161Expenses 2022: $1,274,233Net Income 2022: $75,9282022Revenue 2023: $1,393,781Expenses 2023: $1,518,391Net Income 2023: -$124,6102023Revenue 2024: $1,446,406Expenses 2024: $1,450,071Net Income 2024: -$3,6652024

Highlighted filing

2024

Revenue$1,446,406
Expenses$1,450,071
Net Income-$3,665
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,106,715
Liabilities
$957,505
Net assets
$149,210
Revenue
$1,446,406
Expenses
$1,450,071
Net income
-$3,665
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.96$0.15$1.45$1.45$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.34$1.18$0.15$1.39$1.52$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.08$0.28$1.35$1.27$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.02$0.20$1.18$1.14$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.15$0.16$1.37$1.10$0.27
2019Summary only. Only limited summary data is available for this year.$0.15$0.26$0.11$0.97$1.18$0.21
2018Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$1.13$1.18$0.05
2017Summary only. Only limited summary data is available for this year.$0.16$0.01$0.15$1.22$1.26$0.05
2015Summary only. Only limited summary data is available for this year.$0.18$0.05$0.13$1.14$1.09$0.04
2014Summary only. Only limited summary data is available for this year.$0.11$0.03$0.09$1.10$1.07$0.03
2013Summary only. Only limited summary data is available for this year.$0.11$0.04$0.06$0.91$0.88$0.03
2012Summary only. Only limited summary data is available for this year.$0.10$0.06$0.03$0.91$0.82$0.09
2011Summary only. Only limited summary data is available for this year.$0.10$0.16$0.06$0.80$0.84$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,446,406
Mission and Program Overview

Mission

The School's mission is to promote the academic, occupational, and personal life skills of all students based on community collaboration, parental involvement, staff

The Schools mission is to promote the academic, occupational, and personal life skills of all students based on community collaboration, parental involvement, staff commitment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,750$138,135▲ $61,385
Land, Buildings, and Equipment, Net$69,626$60,866▼ $8,760
Loans From Officers Directors-$37,021-
Pledges and Grants Receivable$9,981$17,001▲ $7,020
Prepaid Expenses and Deferred Charges$28,270$7,293▼ $20,977
Receivables From Officers Etc-$4,590-
Accounts Receivable$3,244$0▼ $3,244
Total Assets$1,336,148$1,106,715▼ $229,433
Other Assets Total$1,148,277$878,830▼ $269,447
Liabilities
Other Liabilities$1,142,094$880,673▼ $261,421
Accounts Payable and Accrued Expenses$41,179$39,811▼ $1,368
Total Liabilities$1,183,273$957,505▼ $225,768
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,875$114,210▼ $3,665
Net Assets With Donor Restrictions$35,000$35,000→ $0
Total Net Assets Fund Balance$152,875$149,210▼ $3,665
Total Liabilities and Net Assets / Fund Balance$1,336,148$1,106,715▼ $229,433

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,896$366,351$396,247
Leasehold Improvements$12,403$331,103$343,506
Other Land Buildings$18,567$37,869$56,436
Land$0--
Other Assets Org$856,605--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jordan PalmaBoard Member/Curriculum CoordinatorFT$64,024$28,021$92,045
Nate PalmaBoard President/Exec DirectorFT$60,440$17,815$78,255

Board Members and Trustees

NameTitle
Caitlin TranBoard Member
Chris FreerBoard Member
Karen LugoBoard Member
Esther ZufeltSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,416,661
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$29,745
All Other Contributions
$1,340
Change in Net Assets
$-3,665

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,446,406
Total Revenue per Audited Statements
$1,446,406
Total Revenue per Form 990
$1,446,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$743,348
Other Expenses$706,723
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$375,255$0$0$375,255
Other Salaries and Wages$367,163$1,250$0$368,413
Current Officers, Directors, Trustees, and Key Employees$248,005$5,000$0$253,005
Office Expenses$60,806$15,529$0$76,335
Fees for Services Other$49,974$22,365$0$72,339
Fees for Services Accounting$0$58,520$0$58,520
Pension Plan Contributions$46,404$0$0$46,404
Payroll Taxes$43,226$396$0$43,622
Other Employee Benefits$31,582$322$0$31,904
Information Technology$19,735$11,594$0$31,329
Depreciation Depletion$27,246$0$0$27,246
Travel$25,125$0$0$25,125
Insurance$12,449$0$0$12,449
Other Expenses$5,392$0$0$5,392
Advertising$0$766$0$766
Interest$21$0$0$21
Total Functional Expenses$1,329,316$120,755$0$1,450,071

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,450,071
Total Expenses per Audited Statements$1,450,071
Total Expenses per Form 990$1,450,071
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
Nate PalmaFamily Member of Board MemberEmployee compensationNo$129,446
Jordan PalmaFamily Member of Board MemberEmployee compensationNo$123,559
Michael PalmaFamily Member of Board MemberEmployee compensationNo$43,731
XYZ Gen ITOwned by relative of board memberXYZ provides IT servicesNo$25,823
Royalty Learning Center RLCOwned by a Board MemberRLC provides childcare to studentsNo$22,365
Royalty Learning Center RLCOwned by a Board MemberDonated childcare servicesNo$21,027
Royalty Learning Center RLCOwned by a Board MemberRented space to RLCNo$13,771
XYZ Fitness IndustryOwned by relative of board memberRented space to XYZNo$13,770

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$37,021-
Receivables from Officers, Directors, Trustees, and Key Employees-$4,590-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease payable$880,673
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Phoenix School of Academic Excellence
EIN
86-0909286
Phone
6024240287
Address
5312 North 12th Street, Phoenix, AZ 85014

Signing Officer

Name
Nate Palma
Title
Director
Phone
6024240287
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nate Palma
Formed
1998
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
3
Employees
20
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 2

“Nate Palma, Jordan Palma and Caitlin Tran have a family relationship.”

Pt VI, Line 11B

“All members receive the Form 990 to review, read the return for accuracy and address questions or concerns prior to filing.”

Pt VI, Line 19

“The documents are made available upon request.”

Financial Statement Notes

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 477 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/Form990PartVIISectionAGrp/PersonNm1Nate Palma
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015529
IRS990/OfficeExpensesGrp/ProgramServicesAmt060806
IRS990/OfficeExpensesGrp/TotalAmt076335
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01148277
IRS990/OtherAssetsTotalGrp/EOYAmt0878830
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0322
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031582
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031904
IRS990/OtherExpensesGrp/Desc0Dues & Fees
IRS990/OtherExpensesGrp/Desc1Books & Periodicals
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05013
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt016933
IRS990/OtherExpensesGrp/ProgramServicesAmt15392
IRS990/OtherExpensesGrp/TotalAmt021946
IRS990/OtherExpensesGrp/TotalAmt15392
IRS990/OtherLiabilitiesGrp/BOYAmt01142094
IRS990/OtherLiabilitiesGrp/EOYAmt0880673
IRS990/OtherRevenueMiscGrp/BusinessCd0611620
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0School activities
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0420
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11784
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0420
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11784
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt02204
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01250
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0367163
IRS990/OtherSalariesAndWagesGrp/TotalAmt0368413
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0396
IRS990/PayrollTaxesGrp/ProgramServicesAmt043226
IRS990/PayrollTaxesGrp/TotalAmt043622
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt046404
IRS990/PensionPlanContributionsGrp/TotalAmt046404
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09981
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017001
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028270
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07293
IRS990/PrincipalOfficerNm0Nate Palma
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01361045
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0753770
IRS990/PYOtherRevenueAmt032736
IRS990/PYRevenuesLessExpensesAmt0-124610
IRS990/PYSalariesCompEmpBnftPaidAmt0764621
IRS990/PYTotalExpensesAmt01518391
IRS990/PYTotalRevenueAmt01393781
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt04590
IRS990/ReconcilationRevenueExpnssAmt0-3665
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt021027
IRS990/RentalIncomeOrLossGrp/RealAmt027541
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt029745
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt029896
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0366351
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0396247
IRS990ScheduleD/ExpensesSubtotalAmt01450071
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012403
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0331103
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0343506
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt022225
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1856605
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Refundable deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Operating lease - right-of-use asset
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018567
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037869
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0880673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease payable
IRS990ScheduleD/RevenueSubtotalAmt01446406
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain 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 X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060866
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0878830
IRS990ScheduleD/TotalExpensesPerForm990Amt01450071
IRS990ScheduleD/TotalLiabilityAmt0880673
IRS990ScheduleD/TotalRevenuePerForm990Amt01446406
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01446406
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01450071
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/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives monthly aid payments and grants from the State of Arizona based on the number of students enrolled and attending. The School also received federal grants passed through the Arizona State Department of Education. 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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Jordan Palma
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Michael Palma
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Nate Palma
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3Royalty Learning Center RLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4Royalty Learning Center RLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5Royalty Learning Center RLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm6XYZ Gen IT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm7XYZ Fitness Industry
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family Member of Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Family Member of Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Family Member of Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3Owned by a Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4Owned by a Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5Owned by a Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt6Owned by relative of board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt7Owned by relative of board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd5false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd6false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd7false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0123559
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt143731
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2129446
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt313771
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt422365
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt521027
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt625823
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt713770
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Employee compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Employee compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2Employee compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3Rented space to RLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4RLC provides childcare to students
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5Donated childcare services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6XYZ provides IT services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc7Rented space to XYZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037021
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0School operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt037000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Nate Palma
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt037021
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nate Palma, Jordan Palma and Caitlin Tran have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members receive the Form 990 to review, read the return for accuracy and address questions or concerns prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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