AMERICAN LEADERSHIP ACADEMY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEADERSHIP ACADEMY INC (EIN 27-0333296)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-09
IRS object ID: 202501299349300545
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule K
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-09T14:19:58-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY ADVISORY GROUP LP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2055 E WARNER RD STE 101	AddressLine1Txt
City	TEMPE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85284	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	270333296	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN LEADERSHIP ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	4804202101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6913 E REMBRANDT AVE SUITE 2	AddressLine1Txt
City	MESA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85212	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RALPH PEW	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4804202101	PhoneNum
Signature	2025-05-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	COLETTE KAMPS CPA	PreparerPersonNm
PTIN	P00367616	PTIN
Phone	4808394900	PhoneNum
Preparation	2025-05-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RALPH PEW	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6913 E REMBRANDT AVE STE 2	AddressLine1Txt
City	MESA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85212	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$157,980,421	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	ALASCHOOLS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	OPERATES K-12 PUBLIC CHARTER SCHOOLS IN ARIZONA	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	2096	TotalEmployeeCnt
Total Volunteers	606	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$25,725,428	PYContributionsGrantsAmt
CY Contributions Grants	$26,206,778	CYContributionsGrantsAmt
PY Program Service Revenue	$119,127,948	PYProgramServiceRevenueAmt
CY Program Service Revenue	$131,773,643	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$144,853,376	PYTotalRevenueAmt
CY Total Revenue	$157,980,421	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$69,553,234	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$73,097,239	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$76,540,812	PYOtherExpensesAmt
CY Other Expenses	$91,080,538	CYOtherExpensesAmt
PY Total Expenses	$146,094,046	PYTotalExpensesAmt
CY Total Expenses	$164,177,777	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,240,670	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,197,356	CYRevenuesLessExpensesAmt
Total Assets BOY	$482,499,780	TotalAssetsBOYAmt
Total Assets EOY	$551,202,598	TotalAssetsEOYAmt
Total Liabilities BOY	$485,587,531	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$560,487,705	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,087,751	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$9,285,107	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE THE BEST EDUCATIONAL EXPERIENCE TO AS MANY STUDENTS AS POSSIBLE IN A MORAL AND WHOLESOME ENVIRONMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$137,623,788	ExpenseAmt
Revenue	$131,773,643	RevenueAmt
Desc	AMERICAN LEADERSHIP ACADEMY IS A TUITION-FREE, PUBLICLY FUNDED, K-12 CHARTER SCHOOL WITH 18 CAMPUSES ACROSS THE EAST VALLEY. SINCE 2009, ALA HAS COMBINED ACADEMIC EXCELLENCE AND CHARACTER DEVELOPMENT TO CREATE AN EXCEPTIONAL EDUCATIONAL EXPERIENCE FOR OVER 15,000 STUDENTS ACROSS ALL THEIR CAMPUSES. ALA PROVIDES AN ENVIRONMENT WHERE STUDENTS CAN THRIVE AS LEADERS IN THE CLASSROOM AND ON THE FIELD THROUGH AIA AND CAA CHAMPIONSHIP SPORTS, INTRAMURAL SPORTS FOR ELEMENTARY STUDENTS, AS WELL AS AWARD-WINNING FINE ARTS PROGRAMS. THROUGH ITS MISSION, ALA PREPARES ITS STUDENTS TO NOT JUST BE GREAT STUDENTS OF TODAY BUT GREAT LEADERS OF TOMORROW. CONTINUED ON SCHEDULE OALA OPERATES A PRE-K PROGRAM AT 7 OF ITS CAMPUSES WITH AN ENROLLMENT OF OVER 500 STUDENTS. THIS TUITION BASED PROGRAM PREPARES EARLY LEARNERS FOR KINDERGARTEN BY BUILDING ALA CURRICULUM-ALIGNED FOUNDATIONS FOR READING, MATH, AND SCIENCE AND PROVIDING THEM WITH OPPORTUNITIES TO DEVELOP SOCIAL SKILLS THAT WILL MAKE THEM SUCCESSFUL LEARNERS.	Desc
Total Program Service Expenses	$137,623,788	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	49	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	2096	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4804202101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6913 E REMBRANDT AVE SUITE 2	AddressLine1Txt
City	MESA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85212	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RALPH PEW
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
LACEY BROWN
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
BRANDON CLARKE
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
KACEY HAMMAR
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
PETER EVANS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SHANE SMEED
DIRECTOR	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ALA MANAGEMENT SERVICES INC
1138 S ALMA SCHOOL RD	MESA	AZ	85201	CONTRACTED LABOR	$73,097,239
BLUCOR CONTRACTING INC
21738 E ORION WAY	QUEEN CREEK	AZ	85242	CONSTRUCTION	$27,130,909
CHARTER ONE LLC
6913 E REMBRANDT AVE	MESA	AZ	85212	MANAGEMENT SERVICES	$14,494,548
CHARTWELLS DINING SERVICES
PO BOX 417632	BOSTON	MA	02241	FOOD SERVICE MANAGEMENT	$4,370,117
FOUNDATIONS DEVELOPMENTAL HOUSE
4100 S LINDSAY RD STE 113	GILBERT	AZ	85297	SPEECH-LANGUATE PATHOLOGY SERVICES	$2,177,905

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	35	CntrctRcvdGreaterThan100KCnt
Government Grants	$25,998,308	GovernmentGrantsAmt
All Other Contributions	$208,470	AllOtherContributionsAmt
Total Contributions	$26,206,778	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EQUALIZATION	611600	$119,348,156	$119,348,156
OTHER PROGRAM REVENUE	611600	$6,008,933	$6,008,933
FOOD SERVICE	611600	$3,612,394	$3,612,394
TUITION	611600	$1,946,996	$1,946,996
TRANSPORTATION FEES & FIELD TRIPS	611600	$857,164	$857,164

Field	Value	IRS element (for citing)
Total Program Service Revenue	$131,773,643	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$157,980,421	TotalRevenueColumnAmt
Related Or Exempt Func Income	$131,773,643	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$63,947,172	TotalAmt
Program Services	$60,749,813	ProgramServicesAmt
Management And General	$3,197,359	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$970,372	TotalAmt
Program Services	$824,816	ProgramServicesAmt
Management And General	$145,556	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,357,909	TotalAmt
Program Services	$3,704,223	ProgramServicesAmt
Management And General	$653,686	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,821,786	TotalAmt
Program Services	$3,248,518	ProgramServicesAmt
Management And General	$573,268	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$16,864,113	TotalAmt
Management And General	$16,864,113	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$250,523	TotalAmt
Management And General	$250,523	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$58,000	TotalAmt
Management And General	$58,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$6,582,006	TotalAmt
Program Services	$5,123,119	ProgramServicesAmt
Management And General	$1,458,887	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$992,660	TotalAmt
Program Services	$992,660	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,724,283	TotalAmt
Program Services	$4,362,064	ProgramServicesAmt
Management And General	$362,219	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$240,949	TotalAmt
Program Services	$216,854	ProgramServicesAmt
Management And General	$24,095	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$24,514,981	TotalAmt
Program Services	$24,514,981	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$15,802,353	TotalAmt
Program Services	$15,802,353	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$800,293	TotalAmt
Program Services	$800,293	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES AND OTHER	$8,240,264	$5,981,817	$2,258,447
FOOD SERVICES	$4,216,518	$4,216,518
MISCELLANEOUS EXPENSES	$2,686,774	$1,978,938	$707,836
REPAIRS AND MAINTENANCE	$2,520,090	$2,520,090

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,586,731	TotalAmt
Program Services	$2,586,731	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$164,177,777	TotalAmt
Program Services	$137,623,788	ProgramServicesAmt
Management And General	$26,553,989	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$23,919,973	BOYAmt
EOY	$29,082,499	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$964,930	BOYAmt
EOY	$331,894	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,124,917	BOYAmt
EOY	$1,713,042	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,357,348	BOYAmt
EOY	$800,292	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$420,663,447	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$53,700,300	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$267,555,077	BOYAmt
EOY	$366,963,147	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$187,577,535	BOYAmt
EOY	$152,311,724	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$482,499,780	BOYAmt
EOY	$551,202,598	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$11,604,634	BOYAmt
EOY	$10,530,631	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,275,905	BOYAmt
EOY	$19,149	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$271,298,561	BOYAmt
EOY	$409,649,197	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$39,643,143	BOYAmt
EOY	$43,284,978	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$161,765,288	BOYAmt
EOY	$97,003,750	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$485,587,531	BOYAmt
EOY	$560,487,705	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	-$3,087,751	BOYAmt
EOY	-$10,270,055	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$984,948	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,087,751	BOYAmt
EOY	-$9,285,107	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$482,499,780	BOYAmt
EOY	$551,202,598	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$6,197,356	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	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	$66,627,915	OtherCostOrOtherBasisAmt
Book Value	$66,627,915	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$271,300,726	OtherCostOrOtherBasisAmt
Depreciation	$53,700,300	DepreciationAmt
Book Value	$217,600,426	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,977,549	OtherCostOrOtherBasisAmt
Book Value	$4,977,549	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,388,630	OtherCostOrOtherBasisAmt
Book Value	$24,388,630	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$53,368,627	OtherCostOrOtherBasisAmt
Book Value	$53,368,627	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$366,963,147	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
BOND RESERVE FUNDS	$51,735,563
BOND COSTS NET OF ACCUMULATED AMORTIZATION	$16,243,398
FINANCING LEASE RIGHT OF USE ASSETS	$84,076,368
OPERATING LEASE RIGHT OF USE ASSETS	$256,395

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$152,311,724	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
FINANCE LEASE LIABILITIES	$88,726,333
LINE OF CREDIT	$8,000,000
OPERATING LEASE LIABILITIES	$277,417

Field	Value	IRS element (for citing)
Total Liability	$97,003,750	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$157,980,421	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$157,980,421	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$157,980,421	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$164,177,777	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$164,177,777	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$164,177,777	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE SCHOOL FOLLOWS ACCOUNTING STANDARDS FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRE THAT TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2024, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	AMERICAN LEADERSHIP ACADEMY HAS AN OPEN-ENROLLMENT POLICY IN ACCORDANCE WITH A.R.S. 15-184 AND DOES NOT DISCRIMINATE IN ITS ADMISSIONS OR ENROLLMENT PRACTICES ON THE BASIS OF RACE, ETHNICITY, NATIONAL ORIGIN, AGE, RELIGION, GENDER, INCOME LEVEL, DISABILITY, ENGLISH PROFICIENCY OR ATHLETIC ABILITY.
SCHEDULE E, PART I, LINE 6	THE ORGANIZATION RECEIVES STATE EQUALIZATION FUNDS AND OTHER GOVERNMENT FUNDING.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
IDA OF THE COUNTY OF PIMA
A	859445981	72177MQX8	2015-12-29	$24,890,000	TO REFUND SERIES 2012 BONDS AND TO FUND MULTIPLE CAPITAL PROJECTS	0	0	0
IDA OF THE COUNTY OF PIMA
B	859445981	72177MSQ1	2019-10-01	$40,475,000	TO FUND MULTIPLE CAPITAL PROJECTS AND REDUCE DEBT OBLIGATIONS	0	0	0
IDA OF THE COUNTY OF PIMA
C	859445981	72177MUE5	2022-03-17	$186,960,000	TO REFUND SERIES 2017 BONDS FOR VARIOUS SCHOOL CAMPUS FACILITIES	0	0	0
IDA OF THE COUNTY OF PIMA
D	859445981	72177MTS6	2021-11-18	$20,250,000	TO FUND THE PURCHASE OF QUEEN CREEK FIELDHOUSE FACILIITES, LAND & CAFETERIA	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$24,890,000	$2,176,393	$737,885	$11,000,722	$10,975,000	2015	Yes (1)	Yes (1)	Yes (1)
B	$40,475,000	$3,522,406	$1,028,048	$13,077,859	$22,846,687	2019	Yes (1)	Yes (1)	Yes (1)
C	$186,960,000	$14,466,184	$3,182,186		$169,626,079	2022	Yes (1)	Yes (1)	Yes (1)
D	$20,250,000	$2,173,439	$589,226	$17,487,335		2022	0	Yes (1)	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 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	0	0	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0	0	0
C	0	0	0	0	0	0	0	0	0
D	0	0	0	0	0	0	0	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)
C	Yes (1)
D	Yes (1)

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	SIERRA VISTA IDA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
CUSIP	82652UAG7	CUSIPNum
Bond Issued	2023-08-01	BondIssuedDt
Issue Price	$141,505,000	IssuePriceAmt
Purpose	FOR CONSTRUCTION OF SCHOOL CAMPUS FACILITIES WITH SIERRA VISTA	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$141,505,000	TotalProceedsAmt
In Reserve Fund	$25,234,949	InReserveFundAmt
Issuance Costs From Proceeds	$5,330,152	IssuanceCostsFromProceedsAmt
Capital Expenditures	$59,451,352	CapitalExpendituresAmt
Other Spent Proceeds	$51,488,547	OtherSpentProceedsAmt
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	ALA CONTRACT WITH ALA MANAGEMENT SERVICES, A NONPROFIT ORGANIZATION THAT PROVIDES LEASED EMPLOYEES TO ALA. EMPLOYEES OF ALA MANAGEMENT SERVICES WHO ARE LEASED TO ALA PROVIDE SERVICES THAT INCLUDE HIRING, FIRING, SUPERVISING OTHER PERSONNEL, AND PLANNING/EXECUTING BUDGETS AND FINANCIAL OPERATIONS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S CONTROLLER AND CFO REVIEWED THE FORM 990 BEFORE IT WAS FILED. ALSO, A COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY BY ENSURING THE FOLLOWING WHEN POTENTAIL CONFLICTS OF INTEREST ARISE: THE FACT OF SUCH RELATIONSHIP IS DISCLOSED OR KNOWN TO THE BOARD WHICH AUTHORIZES, APPROVES, OR RATIFIES THE CONTRACT OR TRANSACTION BY A VOTE OR CONSENT SUFFICIENT FOR THE PURPOSE WITHOUT COUNTING THE VOTES OR CONSENTS OF THE INTERESTED DIRECTORS. THE DIRECTOR WITH A CONFLICTING INTEREST PLAYS NO PART, DIRECTLY OR INDIRECTLY, IN THE BOARD'S DELIBERATIONS OR VOTE. THE CONTRACT OR TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE CONTRACT OR TRANSACTION IS AUTHORIZED, APPROVED, OR RATIFIED IN THE LIGHT OF CIRCUMSTANCES KNOWN TO THOSE ENTITLED TO VOTE ON THE MATTER AT THAT TIME.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION CONTRACTS WITH A 3RD PARTY TO PROVIDE MANAGEMENT SERVICES AND THEREFORE DOES NOT COMPENSATE ITS EXECUTIVES DIRECTLY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION WILL CONSIDER MAKING ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.