Civic Intelligence

Avondale Learning

990 • Fiscal year 2024 • EIN 86-1043009

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 16, 2025

7318 W Lynwood StPhoenix, AZ 85035

(623) 936-8682

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,245,204

Up $311,227 (+33%) from 2023

Net Assets

Up

$1,216,702

Up $306,235 (+34%) from 2023

Liabilities

Up

$28,502

Up $4,992 (+21%) from 2023

Revenue And Expenses

Revenue

Up

$1,049,688

Up $175,801 (+20%) from 2023

Expenses

Down

$741,627

Down $23,923 (-3.1%) from 2023

Net Income

Up

$308,061

Up $199,724 (+184%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,032,642Liabilities 2011: $477,249Net Assets 2011: $555,3932011Assets 2012: $980,852Liabilities 2012: $428,040Net Assets 2012: $552,8122012Assets 2013: $630,653Liabilities 2013: $10,306Net Assets 2013: $620,3472013Assets 2014: $749,984Liabilities 2014: $9,379Net Assets 2014: $740,6052014Assets 2015: $768,855Liabilities 2015: $11,507Net Assets 2015: $757,3482015Assets 2016: $719,965Liabilities 2016: $10,256Net Assets 2016: $709,7092016Assets 2017: $823,490Liabilities 2017: $9,990Net Assets 2017: $813,5002017Assets 2018: $910,030Liabilities 2018: $11,558Net Assets 2018: $898,4722018Assets 2019: $799,908Liabilities 2019: $11,838Net Assets 2019: $788,0702019Assets 2020: $826,227Liabilities 2020: $112,235Net Assets 2020: $713,9922020Assets 2021: $768,782Liabilities 2021: $16,942Net Assets 2021: $751,8402021Assets 2022: $824,200Liabilities 2022: $22,070Net Assets 2022: $802,1302022Assets 2023: $933,977Liabilities 2023: $23,510Net Assets 2023: $910,4672023Assets 2024: $1,245,204Liabilities 2024: $28,502Net Assets 2024: $1,216,7022024Assets 2025: $903,817Liabilities 2025: $9,026Net Assets 2025: $894,7912025

Highlighted filing

2024

Assets$1,245,204
Liabilities$28,502
Net Assets$1,216,702

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $710,185Expenses 2011: $653,999Net Income 2011: $56,1862011Revenue 2012: $636,861Expenses 2012: $639,442Net Income 2012: -$2,5812012Revenue 2013: $748,713Expenses 2013: $681,178Net Income 2013: $67,5352013Revenue 2014: $812,982Expenses 2014: $692,724Net Income 2014: $120,2582014Revenue 2015: $711,446Expenses 2015: $694,703Net Income 2015: $16,7432015Revenue 2016: $781,972Expenses 2016: $829,611Net Income 2016: -$47,6392016Revenue 2017: $883,388Expenses 2017: $779,597Net Income 2017: $103,7912017Revenue 2018: $865,310Expenses 2018: $780,338Net Income 2018: $84,9722018Revenue 2019: $787,168Expenses 2019: $897,570Net Income 2019: -$110,4022019Revenue 2020: $759,453Expenses 2020: $833,531Net Income 2020: -$74,0782020Revenue 2021: $906,013Expenses 2021: $868,165Net Income 2021: $37,8482021Revenue 2022: $865,163Expenses 2022: $783,005Net Income 2022: $82,1582022Revenue 2023: $873,887Expenses 2023: $765,550Net Income 2023: $108,3372023Revenue 2024: $1,049,688Expenses 2024: $741,627Net Income 2024: $308,0612024Revenue 2025: $988,533Expenses 2025: $1,310,444Net Income 2025: -$321,9112025

Highlighted filing

2024

Revenue$1,049,688
Expenses$741,627
Net Income$308,061
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 16, 2025
Return Version
2023v6.0
Gross Receipts
$1,049,688
Mission and Program Overview

Mission

To help students reach their maximum potential for a successful life in the 21st Century, prepare students for postseconday education and to lay the foundation for entry into professional/business careers.

To help students reach their maximum potential for a successful life in the 21st century and prepare students for postsecondary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$616,828$681,766▲ $64,938
Savings and Temporary Cash Investments$249,814$507,582▲ $257,768
Land, Buildings, and Equipment, Net$61,436$52,258▼ $9,178
Pledges and Grants Receivable$5,249$2,806▼ $2,443
Prepaid Expenses and Deferred Charges$650$792▲ $142
Total Assets$933,977$1,245,204▲ $311,227
Liabilities
Accounts Payable and Accrued Expenses$23,510$28,502▲ $4,992
Total Liabilities$23,510$28,502▲ $4,992
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$910,467$1,216,702▲ $306,235
Total Net Assets Fund Balance$910,467$1,216,702▲ $306,235
Total Liabilities and Net Assets / Fund Balance$933,977$1,245,204▲ $311,227

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,875$76,299$80,174
Leasehold Improvements$48,383$31,389$79,772
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick FinnBd Member/Teacher & Co-PrincipalFT$81,757$20,833$102,590
Caroline WhiteBd Member/Ed. DirectorFT$73,332$20,279$93,611
Carlos RiveraBd Member/TeacherFT$47,741$29,040$76,781
Nieves AripreBd Member/SecretaryPT$27,394$12,885$40,279
Steve GoinsBd Member/TeacherFT$5,500$425$5,925
Revenue and Support

Revenue Composition

Contributions and Grants
$1,038,868
Program Service Revenue
$0
Investment Income
$9,714
Other Revenue
$1,106
Change in Net Assets
$308,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,049,688
Revenue Not Reported on Form 990
$82,174
Total Revenue per Audited Statements
$1,131,862
Total Revenue per Form 990
$1,049,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,064
Other Expenses$204,563
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,038$0$0$237,038
Current Officers, Directors, Trustees, and Key Employees$207,322$16,901$0$224,223
Occupancy$78,886$0$0$78,886
Fees for Services Accounting$0$36,360$0$36,360
Office Expenses$34,483$23$0$34,506
Payroll Taxes$30,338$874$0$31,212
Fees for Services Other$22,592$0$0$22,592
Other Employee Benefits$21,385$0$0$21,385
Grants to Domestic Orgs$20,000--$20,000
Information Technology$10,535$0$0$10,535
Depreciation Depletion$9,178$0$0$9,178
Travel$7,920$101$0$8,021
Pension Plan Contributions$3,206$0$0$3,206
Insurance$2,522$0$0$2,522
Advertising$963$0$0$963
All Other Expenses$32$846$0$878
Other Expenses$122$0$0$122
Total Functional Expenses$686,522$55,105$0$741,627

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$825,627
Expenses per Audited Statements$741,627
Total Expenses per Form 990$741,627
Expenses Not Reported on Form 990$84,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vista Charter SchoolPhoenix, AZ501c(3)To support Vistas cash reserves.$20,000
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
-Owned by board memberSchool rentalNo$49,200
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
No
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
Avondale Learning
EIN
86-1043009
Phone
6239368682
Address
7318 W Lynwood St, Phoenix, AZ 85035
Doing Business As
Precision Academy

Signing Officer

Name
Caroline White
Title
Director
Phone
6239368682
Signed
2025-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline White
Formed
2001
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
0
Employees
12
Volunteers
0

Preparer

Firm
Lorenzo Plc
Address
1450 W GUADALUPE RD STE 111, GILBERT, AZ 85233
Preparer
Anthony Lorenzo
Phone
4806441097
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Director receives the Form 990 directly from the CPA. Board members read the return for accuracy, address questions or concerns prior to filing, and then approve the Business Manager to file the return.

Pt VI, Line 12C

The Conflict of Interest form is completed by the Board members, and reviewed at board meetings at least annually. If the Board determines a conflict exists, the individual is prohibited from participating in the Boards deliberation and decision on the transaction.

Pt VI, Line 19

The School provides the material 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.

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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080174
IRS990ScheduleD/ExpensesNotReportedAmt084000
IRS990ScheduleD/ExpensesSubtotalAmt0741627
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048383
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031389
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt079772
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1826
IRS990ScheduleD/RevenueNotReportedAmt082174
IRS990ScheduleD/RevenueSubtotalAmt01049688
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/TotalBookValueLandBuildingsAmt052258
IRS990ScheduleD/TotalExpensesPerForm990Amt0741627
IRS990ScheduleD/TotalRevenuePerForm990Amt01049688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01131862
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0825627
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/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
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To support Vistas cash reserves.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Vista Charter School
IRS990ScheduleI/RecipientTable/RecipientEIN0861043217
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt07318 W Lynwood St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Phoenix
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd085035
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The School made a one-time $20,000 cash contribution to a related non-profit charter school to support their cash reserves at June 30, 2024. There were no restrictions placed on the use of the funds by the related charter school.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Western Charter School Services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owned by board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt049200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0School rental
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Director receives the Form 990 directly from the CPA. Board members read the return for accuracy, address questions or concerns prior to filing, and then approve the Business Manager to file the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest form is completed by the Board members, and reviewed at board meetings at least annually. If the Board determines a conflict exists, the individual is prohibited from participating in the Boards deliberation and decision on the transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The School provides the material upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Vista Charter School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0861043217
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(b)(1)(A)(ii)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07318 W Lynwood St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Phoenix
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd085035
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0933977
IRS990/TotalAssetsEOYAmt01245204
IRS990/TotalAssetsGrp/BOYAmt0933977
IRS990/TotalAssetsGrp/EOYAmt01245204
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01038868
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055105
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0686522
IRS990/TotalFunctionalExpensesGrp/TotalAmt0741627
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023510
IRS990/TotalLiabilitiesEOYAmt028502
IRS990/TotalLiabilitiesGrp/BOYAmt023510
IRS990/TotalLiabilitiesGrp/EOYAmt028502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0910467
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01216702
IRS990/TotalOtherCompensationAmt055916
IRS990/TotalProgramServiceExpensesAmt0686522
IRS990/TotalReportableCompFromOrgAmt0235724
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010820
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01049688
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0933977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01245204

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.89$0.99$1.31$0.32
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$1.05$0.74$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.02$0.91$0.87$0.77$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.02$0.80$0.87$0.78$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.02$0.75$0.91$0.87$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.11$0.71$0.76$0.83$0.07
2019Summary only. Only limited summary data is available for this year.$0.80$0.01$0.79$0.79$0.90$0.11
2018Summary only. Only limited summary data is available for this year.$0.91$0.01$0.90$0.87$0.78$0.08
2017Summary only. Only limited summary data is available for this year.$0.82$0.01$0.81$0.88$0.78$0.10
2016Summary only. Only limited summary data is available for this year.$0.72$0.01$0.71$0.78$0.83$0.05
2015Summary only. Only limited summary data is available for this year.$0.77$0.01$0.76$0.71$0.69$0.02
2014Summary only. Only limited summary data is available for this year.$0.75$0.01$0.74$0.81$0.69$0.12
2013Summary only. Only limited summary data is available for this year.$0.63$0.01$0.62$0.75$0.68$0.07
2012Summary only. Only limited summary data is available for this year.$0.98$0.43$0.55$0.64$0.64$0.00
2011Summary only. Only limited summary data is available for this year.$1.03$0.48$0.56$0.71$0.65$0.06