PARAGON MANAGEMENT: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PARAGON MANAGEMENT (EIN 86-0911513)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202421349349307427
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T16:33:26-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860911513 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARAGON MANAGEMENT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PARA | BusinessNameControlTxt |
| Phone | 6234557400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12775 N 175TH AVE | AddressLine1Txt |
| City | SURPRISE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85388 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARCY WEISNER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6234557406 | PhoneNum |
| Signature | 2024-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DARCY | PersonFirstNm |
| Person Last | WEISNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2024-05-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DBA PARADISE SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DARCY WEISNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12775 N 175TH AVENUE | AddressLine1Txt |
| City | SURPRISE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85388 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,574,073 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PARADISESCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE EXCELLENT FREE PUBLIC EDUCATION AND GUIDANCE TO STUDENTS IN GRADES K-12 IN A SAFE ENVIRONMENT THAT ENABLES STUDENTS TO BE SUCCESSFUL, CARING, AND KNOWLEDGEABLE MEMBERS OF OUR COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 439 | TotalEmployeeCnt |
| Total Volunteers | 1000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $27,543,614 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,058,131 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $908,694 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,362,749 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,863 | CYInvestmentIncomeAmt |
| PY Other Revenue | $224,686 | PYOtherRevenueAmt |
| CY Other Revenue | $102,330 | CYOtherRevenueAmt |
| PY Total Revenue | $28,676,995 | PYTotalRevenueAmt |
| CY Total Revenue | $30,574,073 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,797,021 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,272,942 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,287,122 | PYOtherExpensesAmt |
| CY Other Expenses | $10,813,657 | CYOtherExpensesAmt |
| PY Total Expenses | $28,084,143 | PYTotalExpensesAmt |
| CY Total Expenses | $30,086,599 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $592,852 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $487,474 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $64,904,410 | TotalAssetsBOYAmt |
| Total Assets EOY | $64,579,877 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,310,187 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $59,498,180 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,594,223 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,081,697 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDE EXCELLENT FREE PUBLIC EDUCATION AND GUIDANCE TO STUDENTS IN GRADES K-12 IN A SAFE ENVIRONMENT THAT ENABLES STUDENTS TO BE SUCCESSFUL, CARING, AND KNOWLEDGEABLE MEMBERS OF OUR COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $24,081,593 | ExpenseAmt |
| Revenue | $27,362,749 | RevenueAmt |
| Desc | PARAGON MANAGEMENT, INC, DBA PARADISE SCHOOLS IS A K-12 ARIZONA PUBLIC CHARTER SCHOOL. OUR MISSION IS TO PROVIDE A SAFE LEARNING COMMUNITY COMMITTED TO FOSTERING PERSONAL GROWTH AND ACADEMIC EXCELLENCE. PARADISE SCHOOLS CORE BELIEFS INCLUDE THE FOLLOWING: 1. WE BELIEVE STUDENTS LEARN IN A SCHOOL ATMOSPHERE THAT IS SAFE, RESPECTFUL, AND MAINTAINS HIGH ACADEMIC AND BEHAVIOR EXPECTATIONS. 2. WE BELIEVE IN IMPLEMENTING RIGOROUS STUDENT-CENTERED CURRICULUM FOCUSED ON PREPARING STUDENTS FOR THEIR FUTURE. 3. WE BELIEVE IN DEVELOPING AUTHENTIC RELATIONSHIPS BUILT ON TRUST, COMMUNICATION, AND A COMMON GOAL. 4. WE BELIEVE IN ESTABLISHING A PROFESSIONAL LEARNING COMMUNITY ENRICHED WITH ON-GOING STAFF DEVELOPMENT AND COLLABORATION. 5. WE BELIEVE IN RECRUITING AND MAINTAINING HIGHLY EFFECTIVE STAFF MEMBERS THAT ARE CAPABLE AND ADVOCATE FOR THE BETTERMENT OF THE SCHOOL RATHER THAN SELF. 6. WE BELIEVE IN CREATING A LEADERSHIP TEAM THAT GUIDES AND GOVERNS OUR SCHOOL COMMUNITY THROUGH SOUND JUDGEMENT AND BEST PRACTICES. THE RESULTS OF PARADISE SCHOOLS CORE BELIEFS CAN BE SEEN IN THE DISTRICTS RECORD OF ACADEMIC EXCELLENCE. AN ACCOMPLISHMENT OF PARADISE SCHOOLS HAS BEEN THE ABILITY TO EARN AND MAINTAIN HIGH MARKS IN ARIZONA'S SCHOOLS RATING SYSTEM, BASED ON STUDENT ACHIEVEMENT. FOR MANY YEARS, INCLUDING THE 2022-23 SCHOOL YEAR, PARADISE SCHOOLS EARNED AN "A" RATING BY THE ARIZONA DEPARTMENT OF EDUCATION. FOR MANY YEARS, INCLUDING THE 2022-23 SCHOOL YEAR, PARADISE SCHOOLS STATEWIDE TEST RESULTS EXCEEDED STATE AVERAGES IN ALL CATEGORIES. IN ADDITION, PARADISE HONORS HIGH SCHOOL HAS BEEN RECOGNIZED BY U.S. NEWS AND WORLD REPORT AS BEING ONE OF AMERICA'S BEST IN MULTIPLE YEARS. | Desc |
| Total Program Service Expenses | $24,081,593 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 439 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID FRIEDMAN | PersonNm |
| Phone | 6234557406 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15142 W BELL RD SUITE 100 | AddressLine1Txt |
| City | SURPRISE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85374 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| LAURA KEITH | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ERICK DE WERTH | |||||||
| CO-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MIKE GENT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD MARSTELLA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JERRY SALCEDO | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DARCY WEISNER | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $77,562 | $0 | $8,315 | ||
| DAVID FRIEDMAN | |||||||
| FINANCE DIRE | 40.00 | Yes (X) | $93,103 | $0 | $7,773 | ||
| KARLA MUELLER-SCHRADER | |||||||
| PSYCHOLOGIST | 40.00 | $111,197 | $0 | $7,481 | Yes (X) | ||
| ALLISON NIELSEN | |||||||
| PRINCIPAL | 40.00 | $108,309 | $0 | $25,790 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $390,171 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $49,359 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC AND AFFILIATES | |||||
| PO BOX 360170 | PITTSBURGH | PA | 15251 | STUDENT MEALS | $756,063 |
| CITY WIDE FACILITY SOLUTIONS | |||||
| 4640 E ELWOOD ST STE 11 | PHOENIX | AZ | 85040 | JANITORIAL | $346,297 |
| ELEUTHERIA | |||||
| 13385 W MCDOWELL ROAD | GOODYEAR | AZ | 85395 | SPEC EDUCATION | $328,875 |
| ACES | |||||
| 2112 E HIGHLAND AVE STE 420 | PHOENIX | AZ | 85016 | SPEC EDUCATION | $228,450 |
| TURF EQUIPMENT SOURCE | |||||
| 1101 N 27TH AVE | PHOENIX | AZ | 85009 | FIELD MAINT | $179,196 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,242,590 | GovernmentGrantsAmt |
| All Other Contributions | $815,541 | AllOtherContributionsAmt |
| Total Contributions | $3,058,131 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE EQUALIZATION | 611710 | $23,506,388 | $23,506,388 |
| PROPOSITION 301 | 611710 | $2,287,622 | $2,287,622 |
| FOOD SERVICE | 611710 | $546,670 | $546,670 |
| CUBS CONNECTION | 611710 | $342,040 | $342,040 |
| OTHER PROGRAM REVENUE | 611710 | $332,658 | $332,658 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $347,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $347,371 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,362,749 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,863 | TotalRevenueColumnAmt |
| Exclusion | $50,863 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $102,330 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $102,330 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $102,330 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,574,073 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,465,079 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $50,863 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,753 | TotalAmt |
| Management And General | $186,753 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,113,044 | TotalAmt |
| Program Services | $11,982,571 | ProgramServicesAmt |
| Management And General | $2,130,473 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,592,918 | TotalAmt |
| Program Services | $1,314,014 | ProgramServicesAmt |
| Management And General | $278,904 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,328,447 | TotalAmt |
| Program Services | $1,898,557 | ProgramServicesAmt |
| Management And General | $429,890 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,051,780 | TotalAmt |
| Program Services | $882,583 | ProgramServicesAmt |
| Management And General | $169,197 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,122 | TotalAmt |
| Program Services | $4,835 | ProgramServicesAmt |
| Management And General | $1,287 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,250 | TotalAmt |
| Program Services | $16,783 | ProgramServicesAmt |
| Management And General | $4,467 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994,862 | TotalAmt |
| Program Services | $785,716 | ProgramServicesAmt |
| Management And General | $209,146 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,048 | TotalAmt |
| Program Services | $124,048 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,620,108 | TotalAmt |
| Management And General | $1,620,108 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,352,454 | TotalAmt |
| Program Services | $2,089,836 | ProgramServicesAmt |
| Management And General | $262,618 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,708,217 | TotalAmt |
| Program Services | $1,517,519 | ProgramServicesAmt |
| Management And General | $190,698 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES AND MATERIALS | $2,040,608 | $1,731,176 | $309,432 |
| FOOD SERVICE | $821,562 | $821,562 | |
| EXTRACURRICULAR TRAVEL | $407,082 | $407,082 | |
| OTHER | $402,400 | $190,367 | $212,033 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,944 | TotalAmt |
| Program Services | $314,944 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,086,599 | TotalAmt |
| Program Services | $24,081,593 | ProgramServicesAmt |
| Management And General | $6,005,006 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,103,129 | BOYAmt |
| EOY | $6,828,758 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,019 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,559 | BOYAmt |
| EOY | $481,947 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,672 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $66,592,584 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,957,284 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,495,576 | BOYAmt |
| EOY | $50,635,300 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,834,455 | BOYAmt |
| EOY | $6,633,872 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,904,410 | BOYAmt |
| EOY | $64,579,877 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,222,842 | BOYAmt |
| EOY | $2,381,845 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,070 | BOYAmt |
| EOY | $322,899 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,950,204 | BOYAmt |
| EOY | $56,657,052 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,071 | BOYAmt |
| EOY | $136,384 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,310,187 | BOYAmt |
| EOY | $59,498,180 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,170,350 | BOYAmt |
| EOY | $3,030,782 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,423,873 | BOYAmt |
| EOY | $2,050,915 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,594,223 | BOYAmt |
| EOY | $5,081,697 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,904,410 | BOYAmt |
| EOY | $64,579,877 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $487,474 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,760,195 | OtherCostOrOtherBasisAmt |
| Book Value | $5,760,195 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,709,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,332,998 | DepreciationAmt |
| Book Value | $42,376,616 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,122,775 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,624,286 | DepreciationAmt |
| Book Value | $2,498,489 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $50,635,300 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RESTRICTED CASH | $6,616,964 |
| DEPOSITS | $16,908 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,633,872 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO STUDENT GROUPS | Desc |
| Amt | $136,384 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $136,384 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,574,073 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $30,574,073 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $30,574,073 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,086,599 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $30,086,599 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $30,086,599 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN, IF ANY, ON ITS EXEMPT SCHOOL FILINGS, AND THE LIKELIHOOD THAT UPON EXAMINATION THOSE POSITIONS WOULD BE SUSTAINED. BASED ON THE RESULTS OF THIS EVALUATION, MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE AND ON ITS REGISTRATION FORMS. THE ORGANIZATION USES THE INTERNET RATHER THAN NEWSPAPER OR BROADCAST MEDIA BECAUSE IT IS A MORE EFFECTIVE WAY TO CONTACT THE PUBLIC IN THE AREA IT SERVES. |
| SCHEDULE E, LINE 6 | THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL THAT RECEIVES PER PUPIL ARIZONA STATE AID FUNDING TO EDUCATE IT STUDENTS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| 2016 IDA OF MARICOPA COUNTY | ||||||||
| A | 860445263 | 56681NAX5 | 2016-10-18 | $45,530,000 | REFINANCE AND CONSTRUCTION | false | false | false |
| 2019 IDA OF MARICOPA COUNTY | ||||||||
| B | 860445263 | 56681NDU8 | 2019-10-31 | $14,285,000 | PURCHASE AND EXPANSION | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $47,921,278 | $2,931,250 | $250,068 | $27,943,254 | $969,393 | $18,350,000 | 2017 | Yes (true) | Yes (true) | Yes (true) | Yes (true) | |
| B | $15,059,032 | $790,400 | $360,299 | $522,458 | $13,362,665 | 2021 | false | false | false | Yes (true) | $23,210 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | Yes (true) | false | false | false | false | false | false | false |
| B | false | Yes (true) | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PURPOSE OF ISSUE DESCRIPTION | 2016 IDA OF MARICOPA COUNTY REFINANCE AND CONSTRUCTION |
| PURPOSE OF ISSUE DESCRIPTION | 2019 IDA OF MARICOPA COUNTY PURCHASE AND EXPANSION |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | PARAGON MANAGEMENT, INC, DBA PARADISE SCHOOLS IS A K-12 ARIZONA PUBLIC CHARTER SCHOOL. OUR MISSION IS TO PROVIDE A SAFE LEARNING COMMUNITY COMMITTED TO FOSTERING PERSONAL GROWTH AND ACADEMIC EXCELLENCE. PARADISE SCHOOLS CORE BELIEFS INCLUDE THE FOLLOWING: 1. WE BELIEVE STUDENTS LEARN IN A SCHOOL ATMOSPHERE THAT IS SAFE, RESPECTFUL, AND MAINTAINS HIGH ACADEMIC AND BEHAVIOR EXPECTATIONS. 2. WE BELIEVE IN IMPLEMENTING RIGOROUS STUDENT-CENTERED CURRICULUM FOCUSED ON PREPARING STUDENTS FOR THEIR FUTURE. 3. WE BELIEVE IN DEVELOPING AUTHENTIC RELATIONSHIPS BUILT ON TRUST, COMMUNICATION, AND A COMMON GOAL. 4. WE BELIEVE IN ESTABLISHING A PROFESSIONAL LEARNING COMMUNITY ENRICHED WITH ON-GOING STAFF DEVELOPMENT AND COLLABORATION. 5. WE BELIEVE IN RECRUITING AND MAINTAINING HIGHLY EFFECTIVE STAFF MEMBERS THAT ARE CAPABLE AND ADVOCATE FOR THE BETTERMENT OF THE SCHOOL RATHER THAN SELF. 6. WE BELIEVE IN CREATING A LEADERSHIP TEAM THAT GUIDES AND GOVERNS OUR SCHOOL COMMUNITY THROUGH SOUND JUDGEMENT AND BEST PRACTICES. THE RESULTS OF PARADISE SCHOOLS CORE BELIEFS CAN BE SEEN IN THE DISTRICTS RECORD OF ACADEMIC EXCELLENCE. AN ACCOMPLISHMENT OF PARADISE SCHOOLS HAS BEEN THE ABILITY TO EARN AND MAINTAIN HIGH MARKS IN ARIZONA'S SCHOOLS RATING SYSTEM, BASED ON STUDENT ACHIEVEMENT. FOR MANY YEARS, INCLUDING THE 2022-23 SCHOOL YEAR, PARADISE SCHOOLS EARNED AN "A" RATING BY THE ARIZONA DEPARTMENT OF EDUCATION. FOR MANY YEARS, INCLUDING THE 2022-23 SCHOOL YEAR, PARADISE SCHOOLS STATEWIDE TEST RESULTS EXCEEDED STATE AVERAGES IN ALL CATEGORIES. IN ADDITION, PARADISE HONORS HIGH SCHOOL HAS BEEN RECOGNIZED BY U.S. NEWS AND WORLD REPORT AS BEING ONE OF AMERICA'S BEST IN MULTIPLE YEARS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 WILL BE PROVIDED TO THE GOVERNING BOARD MEMBERS TO REVIEW IN ADVANCE OF A MEETING. AT THE MEETING, IT WILL BE DISCUSSED AS PART OF AN AGENDA ITEM AND ANY QUESTIONS ADDRESSED. ONCE THE GOVERNING BOARD MEMBERS HAVE APPROVED THE RETURN, THE TAX PREPARER IS NOTIFIED TO FINALIZE AND FILE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL TRANSACTIONS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR FOR POTENTIAL OR ACTUAL CONFLICTS. THE PERSONS COVERED BY THE POLICY INCLUDE THE DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE, OR ANY PERSON IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OF THE AFFAIRS OF THE CORPORATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. APPROPRIATE DISCIPLINARY ACTION WOULD BE TAKEN AGAINST ANY PERSON THAT DOES NOT ADEQUATELY DISCLOSE THEIR CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | A COMPARISON OF SALARIES WAS PERFORMED IN 2006. SINCE THAT TIME COMPENSATION REMAINED THE SAME FOR 5 YEARS DUE TO REDUCED STATE AID BUDGET AND WAS INCREASED BY 2% OR LESS IN 11 YEARS FOR COST OF LIVING. |
| FORM 990, PAGE 6, PART VI, LINE 15B | A COMPARISON OF SALARIES WAS PERFORMED IN 2006. SINCE THAT TIME COMPENSATION REMAINED THE SAME FOR 5 YEARS DUE TO REDUCED STATE AID BUDGET AND WAS INCREASED BY 2% OR LESS IN 11 YEARS FOR COST OF LIVING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING BOARD MEETING AND AGENDA NOTICES ARE POSTED AT THE SCHOOL AND ON THE SCHOOL'S WEBSITE. FINANCIAL STATEMENTS ARE FORWARDED TO THE STATE AND POSTED TO THEIR WEBSITE. MONTHLY FINANCIALS ARE AVAILABLE AT THE BOARD MEETINGS. CONFLICT OF INTEREST IS ADDRESSED IN POLICY DJ OF THE PARADISE SCHOOLS ASBA POLICY BOOK LOCATED IN THE "GOVERNING BOARD" LINK OF THE ORGANIZATION'S WEBSITE. |