Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
990 • Fiscal year 2025 • EIN 86-1017449
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Up$4,590,484
Up $332,893 (+7.8%) from 2024
Net Assets
Up$4,535,831
Up $384,656 (+9.3%) from 2024
Liabilities
Down$54,653
Down $51,763 (-49%) from 2024
Revenue
Down$3,115,498
Down $305,740 (-8.9%) from 2024
Expenses
Up$2,730,842
Up $1,311 (+0.0%) from 2024
Net Income
Down$384,656
Down $307,051 (-44%) from 2024
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 | $1,843,472 | $1,765,839 | ▼ $77,633 |
| Savings and Temporary Cash Investments | $523,347 | $1,300,547 | ▲ $777,200 |
| Cash and Non-Interest-Bearing Accounts | $1,794,002 | $1,293,310 | ▼ $500,692 |
| Intangible Assets | $0 | $90,196 | ▲ $90,196 |
| Pledges and Grants Receivable | $22,111 | $85,417 | ▲ $63,306 |
| Prepaid Expenses and Deferred Charges | $24,182 | $27,890 | ▲ $3,708 |
| Total Assets | $4,257,591 | $4,590,484 | ▲ $332,893 |
| Other Assets Total | $50,477 | $27,285 | ▼ $23,192 |
| Liabilities | |||
| Other Liabilities | $76,010 | $34,406 | ▼ $41,604 |
| Accounts Payable and Accrued Expenses | $28,971 | $18,783 | ▼ $10,188 |
| Deferred Revenue | $1,435 | $1,464 | ▲ $29 |
| Total Liabilities | $106,416 | $54,653 | ▼ $51,763 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,876,993 | $4,277,044 | ▲ $400,051 |
| Net Assets With Donor Restrictions | $274,182 | $258,787 | ▼ $15,395 |
| Total Net Assets Fund Balance | $4,151,175 | $4,535,831 | ▲ $384,656 |
| Total Liabilities and Net Assets / Fund Balance | $4,257,591 | $4,590,484 | ▲ $332,893 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,086,818 | $1,345,233 | $2,432,051 |
| Leasehold Improvements | $581,264 | $106,326 | $687,590 |
| Equipment | $81,272 | $83,630 | $164,902 |
| Other Land Buildings | $16,485 | - | $16,485 |
| Land | $0 | - | - |
| Other Assets Org | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Brad Tobin | President | FT | $143,222 | $143,222 |
| Deanne Tobin | Vice-president | FT | $140,000 | $140,000 |
| Name | Title |
|---|---|
| Mark Vite | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,077,880 |
| Other Expenses | $652,962 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $986,841 | $320,500 | $0 | $1,307,341 |
| Current Officers, Directors, Trustees, and Key Employees | $145,000 | $145,000 | $0 | $290,000 |
| Comp Disqual Persons | $90,000 | $90,000 | $0 | $180,000 |
| Occupancy | $121,087 | $30,271 | $0 | $151,358 |
| Payroll Taxes | $89,898 | $46,615 | $0 | $136,513 |
| Other Employee Benefits | $67,578 | $57,989 | $0 | $125,567 |
| Office Expenses | $112,120 | $6,733 | $0 | $118,853 |
| Depreciation Depletion | $83,322 | $20,830 | $0 | $104,152 |
| Fees for Services Accounting | $0 | $74,500 | $0 | $74,500 |
| Fees for Services Other | $67,297 | $855 | $0 | $68,152 |
| Travel | $12,117 | $29,834 | $0 | $41,951 |
| Pension Plan Contributions | $27,255 | $11,204 | $0 | $38,459 |
| Insurance | $26,538 | $6,635 | $0 | $33,173 |
| Other Expenses | $6,467 | $1,617 | $0 | $8,084 |
| Interest | $5,214 | $1,304 | $0 | $6,518 |
| Advertising | $0 | $6,299 | $0 | $6,299 |
| Information Technology | $0 | $1,462 | $0 | $1,462 |
| Total Functional Expenses | $1,864,790 | $866,052 | $0 | $2,730,842 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,730,842 |
| Total Expenses per Audited Statements | $2,730,842 |
| Total Expenses per Form 990 | $2,730,842 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Finance Lease Liability | $34,406 |
| Operating Lease Liability | $0 |
“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 | 28971 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18783 |
| 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 | 6299 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6299 |
| IRS990/AllOtherContributionsAmt | 0 | 20369 |
| 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 | 1794002 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1293310 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| 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 | 19003 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2781388 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 304212 |
| IRS990/CYOtherExpensesAmt | 0 | 652962 |
| IRS990/CYOtherRevenueAmt | 0 | 292 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 29606 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 384656 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2077880 |
| IRS990/CYTotalExpensesAmt | 0 | 2730842 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3115498 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1435 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1464 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 20830 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 83322 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 104152 |
| 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 275 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 | 274182 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 258787 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1864790 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 74500 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 74500 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 855 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 67297 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 68152 |
| 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 | 143222 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 140000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| 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 | 19003 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 2742016 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3115498 |
| 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 | 1462 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1462 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6635 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 26538 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33173 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 90196 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1304 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5214 |
| IRS990/InterestGrp/TotalAmt | 0 | 6518 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 304212 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1535189 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1843472 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1765839 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3301028 |
| 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/NetAssetsOrFundBalancesBOYAmt | 0 | 4151175 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4535831 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3876993 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4277044 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 30271 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 121087 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 151358 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6733 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 112120 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 118853 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 50477 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 27285 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 57989 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 67578 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 125567 |
| 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 | 14404 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1617 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24056 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6467 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 38460 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8084 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 76010 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 34406 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 292 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 292 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 292 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 320500 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 986841 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1307341 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 46615 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 89898 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 136513 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 11204 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 27255 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 38459 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 22111 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 85417 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 24182 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27890 |
| 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 | 29606 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3304193 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 73277 |
| IRS990/PYOtherExpensesAmt | 0 | 742465 |
| IRS990/PYOtherRevenueAmt | 0 | 2846 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 40922 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 691707 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1987066 |
| IRS990/PYTotalExpensesAmt | 0 | 2729531 |
| IRS990/PYTotalRevenueAmt | 0 | 3421238 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 384656 |
| 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 | 3130893 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 523347 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1300547 |
| 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 | 1086818 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1345233 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2432051 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 81272 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 83630 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 164902 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2730842 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 581264 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 106326 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 687590 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 27285 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | FINANCE LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OPERATING LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 16485 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16485 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 34406 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FINANCE LEASE LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3130893 |
| 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 | 1765839 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 27285 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2730842 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 34406 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3130893 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3130893 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2730842 |
| 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 | 4257591 |
| IRS990/TotalAssetsEOYAmt | 0 | 4590484 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4257591 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4590484 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2781388 |
| IRS990/TotalEmployeeCnt | 0 | 36 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 866052 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1864790 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2730842 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 106416 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 54653 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 106416 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 54653 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4151175 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4535831 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1864790 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 29606 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 283222 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 334110 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3115498 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 77 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4257591 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4590484 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/FundraisingAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 29834 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 12117 |
| IRS990/TravelGrp/TotalAmt | 0 | 41951 |
| 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 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.