Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
990 • Fiscal year 2024 • EIN 86-1017449
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 4.2% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Down$4,257,591
Down $368,386 (-8.0%) from 2023
Net Assets
Up$4,151,175
Up $691,707 (+20%) from 2023
Liabilities
Down$106,416
Down $1,060,093 (-91%) from 2023
Revenue
Up$3,421,238
Up $65,496 (+2.0%) from 2023
Expenses
Up$2,729,531
Up $114,120 (+4.4%) from 2023
Net Income
Down$691,707
Down $48,624 (-6.6%) from 2023
To provide a quality education in every area of the curriculum. Implementation of the spalding reading method will develop skilled readers, critical listeners, accomplished speakers, spellers, and writers. Students will reach their full potential and be lifelong learners through this enhanced back to basics approach to learning.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,801,435 | $1,843,472 | ▲ $42,037 |
| Cash and Non-Interest-Bearing Accounts | $2,668,730 | $1,794,002 | ▼ $874,728 |
| Savings and Temporary Cash Investments | - | $523,347 | - |
| Prepaid Expenses and Deferred Charges | $15,286 | $24,182 | ▲ $8,896 |
| Pledges and Grants Receivable | $82,038 | $22,111 | ▼ $59,927 |
| Total Assets | $4,625,977 | $4,257,591 | ▼ $368,386 |
| Other Assets Total | $58,488 | $50,477 | ▼ $8,011 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,053,041 | - | - |
| Other Liabilities | $75,247 | $76,010 | ▲ $763 |
| Accounts Payable and Accrued Expenses | $38,221 | $28,971 | ▼ $9,250 |
| Deferred Revenue | - | $1,435 | - |
| Total Liabilities | $1,166,509 | $106,416 | ▼ $1,060,093 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,149,013 | $3,876,993 | ▲ $727,980 |
| Net Assets With Donor Restrictions | $310,455 | $274,182 | ▼ $36,273 |
| Total Net Assets Fund Balance | $3,459,468 | $4,151,175 | ▲ $691,707 |
| Total Liabilities and Net Assets / Fund Balance | $4,625,977 | $4,257,591 | ▼ $368,386 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,159,456 | $1,272,595 | - |
| Other Land Buildings | $171,016 | $93,526 | - |
| Land | $416,054 | - | - |
| Equipment | $96,946 | $96,524 | - |
| Other Assets Org | $15,108 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Brad Tobin | President | FT | $142,456 | - | $142,456 |
| Deanne Tobin | Vice-president | FT | $137,563 | - | $137,563 |
| Mark Vite | Board Member | - | - | $16,400 | $16,400 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,987,066 |
| Other Expenses | $742,465 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $979,793 | $251,675 | $0 | $1,231,468 |
| Current Officers, Directors, Trustees, and Key Employees | $145,000 | $145,000 | $0 | $290,000 |
| Comp Disqual Persons | $90,000 | $90,000 | $0 | $180,000 |
| Office Expenses | $127,166 | $17,106 | $0 | $144,272 |
| Occupancy | $110,824 | $27,705 | $0 | $138,529 |
| Payroll Taxes | $88,781 | $41,039 | $0 | $129,820 |
| Depreciation Depletion | $95,740 | $23,935 | $0 | $119,675 |
| Other Employee Benefits | $64,104 | $51,361 | $0 | $115,465 |
| Fees for Services Accounting | $0 | $71,600 | $0 | $71,600 |
| Other Expenses | $49,122 | $12,281 | $0 | $61,403 |
| Fees for Services Other | $55,639 | $1,528 | $0 | $57,167 |
| Pension Plan Contributions | $28,931 | $11,382 | $0 | $40,313 |
| Travel | $5,950 | $33,437 | $0 | $39,387 |
| Interest | $25,957 | $6,489 | $0 | $32,446 |
| Insurance | $22,002 | $5,500 | $0 | $27,502 |
| Advertising | $0 | $6,268 | $0 | $6,268 |
| Information Technology | $987 | $1,779 | $0 | $2,766 |
| Total Functional Expenses | $1,918,464 | $811,067 | $0 | $2,729,531 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,729,531 |
| Total Expenses per Audited Statements | $2,729,531 |
| Total Expenses per Form 990 | $2,729,531 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Finance Lease Liability | $39,895 |
| Operating Lease Liability | $36,115 |
“Brad tobin and deanne tobin are husband and wife.”
“The school did not utilize committees with authority to act on behalf of the governing body.”
“The form 990 was prepared by an independent cpa as part of the audit engagement, reviewed by mangement, and approved by the board of directors. Once approved, a member of the board of directors signs the form 990 and it is mailed to the irs.”
“The schools annual audit is submitted to the arizona state board for charter schools and therefore subject to public record. All other documents are available upon request.”
“Changes in net assets with donor restrictions”
“Management believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The School would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 38221 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28971 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A QUALITY EDUCATION IN EVERY AREA OF THE CURRICULUM. IMPLEMENTATION OF THE SPALDING READING METHOD WILL DEVELOP SKILLED READERS, CRITICAL LISTENERS, ACCOMPLISHED SPEAKERS, SPELLERS, AND WRITERS. STUDENTS WILL REACH THEIR FULL POTENTIAL AND BE LIFELONG LEARNERS THROUGH THIS ENHANCED BACK TO BASICS APPROACH TO LEARNING. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6268 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6268 |
| IRS990/AllOtherContributionsAmt | 0 | 16613 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | EDVANTAGE PARTNERS LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6029445111 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8433 N BLACK CANYON HWY STE 160 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85021 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2668730 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1794002 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 145000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 145000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 290000 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 90000 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 90000 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 180000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 22009 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3304193 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 73277 |
| IRS990/CYOtherExpensesAmt | 0 | 742465 |
| IRS990/CYOtherRevenueAmt | 0 | 2846 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 40922 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 691707 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1987066 |
| IRS990/CYTotalExpensesAmt | 0 | 2729531 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3421238 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1435 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 23935 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 95740 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 119675 |
| IRS990/Desc | 0 | TO PROVIDE A QUALITY EDUCATION IN EVERY AREA OF THE CURRICULUM. IMPLEMENTATION OF THE SPALDING READING METHOD WILL DEVELOP SKILLED READERS, CRITICAL LISTENERS, ACCOMPLISHED SPEAKERS, SPELLERS, AND WRITERS. STUDENTS WILL REACH THEIR FULL POTENTIAL AND BE LIFELONG LEARNERS THROUGH THIS ENHANCED BACK TO BASICS APPROACH TO LEARNING. THE SCHOOL PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 325 STUDENTS IN KINDERGARTEN THROUGH SIXTH GRADES IN GILBERT, ARIZONA. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 310455 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 274182 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1918464 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 71600 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 71600 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1528 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 55639 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 57167 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRAD TOBIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEANNE TOBIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARK VITE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 142456 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 137563 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 16400 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 22009 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 3265571 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3421238 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1779 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 987 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2766 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5500 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 22002 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27502 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 6489 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 25957 |
| IRS990/InterestGrp/TotalAmt | 0 | 32446 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 73277 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1462645 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1801435 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1843472 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3306117 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE A QUALITY EDUCATION IN EVERY AREA OF THE CURRICULUM. IMPLEMENTATION OF THE SPALDING READING METHOD WILL DEVELOP SKILLED READERS, CRITICAL LISTENERS, ACCOMPLISHED SPEAKERS, SPELLERS, AND WRITERS. STUDENTS WILL REACH THEIR FULL POTENTIAL AND BE LIFELONG LEARNERS THROUGH THIS ENHANCED BACK TO BASICS APPROACH TO LEARNING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1053041 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3459468 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4151175 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3149013 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3876993 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 27705 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 110824 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 138529 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 17106 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 127166 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 144272 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 58488 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 50477 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 51361 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 64104 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 115465 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES AND FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | AMORTIZATION OF LOAN COSTS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12982 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12281 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 28468 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 49122 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 41450 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61403 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 75247 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 76010 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2846 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2846 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 2846 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 251675 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 979793 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1231468 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 41039 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 88781 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 129820 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 11382 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 28931 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 40313 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 82038 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 22111 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15286 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24182 |
| IRS990/PrincipalOfficerNm | 0 | Brad Tobin |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 40922 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3284009 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 36710 |
| IRS990/PYOtherExpensesAmt | 0 | 760038 |
| IRS990/PYOtherRevenueAmt | 0 | 35023 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 740331 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1855373 |
| IRS990/PYTotalExpensesAmt | 0 | 2615411 |
| IRS990/PYTotalRevenueAmt | 0 | 3355742 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 691707 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3421238 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 523347 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1159456 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1272595 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 2432051 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 96946 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 96524 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 193470 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2729531 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 416054 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 416054 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 35369 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 15108 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FINANCE LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OPERATING LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 171016 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 93526 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 264542 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 39895 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 36115 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FINANCE LEASE LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -36273 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -36273 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3457511 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Management believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The School would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt XI, Line 4b |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt X, Line 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1843472 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 50477 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2729531 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 76010 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3421238 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3457511 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2729531 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | DOCUMENTATION REGARDING THE SCHOOLS NONDISCRIMINATORY POLICY IS PROVIDED TO PARENTS DURING THE REGISTRATION PROCESS. SEE DESCRIPTION ON SCHEDULE E. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVED MONTHLY STATE EQUALIZATION ASSISTANCE, CLASSROOM SITE FUNDS, AND INSTRUTIONAL IMPROVEMENT FUNDS FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AND ATTENDING 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/FormAndLineReferenceDesc | 0 | Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 6b |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BRAD TOBIN AND DEANNE TOBIN ARE HUSBAND AND WIFE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL DID NOT UTILIZE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AS PART OF THE AUDIT ENGAGEMENT, REVIEWED BY MANGEMENT, AND APPROVED BY THE BOARD OF DIRECTORS. ONCE APPROVED, A MEMBER OF THE BOARD OF DIRECTORS SIGNS THE FORM 990 AND IT IS MAILED TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOLS ANNUAL AUDIT IS SUBMITTED TO THE ARIZONA STATE BOARD FOR CHARTER SCHOOLS AND THEREFORE SUBJECT TO PUBLIC RECORD. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4625977 |
| IRS990/TotalAssetsEOYAmt | 0 | 4257591 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4625977 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4257591 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 3304193 |
| IRS990/TotalEmployeeCnt | 0 | 39 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 811067 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1918464 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2729531 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1166509 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 106416 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1166509 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 106416 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3459468 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4151175 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1918464 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 40922 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 280019 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 117045 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3421238 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 71 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4625977 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4257591 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 16400 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 33437 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5950 |
| IRS990/TravelGrp/TotalAmt | 0 | 39387 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1315 N Greenfield Rd |
| IRS990/USAddress/CityNm | 0 | Gilbert |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/USAddress/ZIPCd | 0 | 85234 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | CHALLENGERBASIC.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Brad TOBIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4808301750 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CHALLENGER BASIC SCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHAL |
| ReturnHeader/Filer/EIN | 0 | 861017449 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.