2023-05-15T12:45:17-05:00 2022-06-30 440160260 FORVIS LLP 77 WEST UNIVERSITY DRIVE MESA AZ 852015830 990 2021-07-01 833474101 LEGACY TRADITIONAL SCHOOL - GOODYEAR LEGA 4802705438 3125 S GILBERT ROAD CHANDLER AZ 85286 HEATHER JONES PRESIDENT 4802705438 2023-05-12 1 HEATHER JONES 999009999 KELLY M WHITE P00622256 4808346030 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z HEATHER JONES 3125 S GILBERT ROAD CHANDLER AZ 85286 6208523 0 X GOODYEAR.LEGACYTRADITIONAL.ORG X 2018 AZ TO PROVIDE MOTIVATED STUDENTS WITH THE OPPORTUNITY TO ACHIEVE ACADEMIC EXCELLENCE IN AN ACCELERATED, BACK-TO-BASICS, SAFE LEARNING ENVIRONMENT TAUGHT BY CARING, KNOWLEDGEABLE AND HIGHLY EFFECTIVE EDUCATORS IN COOPERATION WITH SUPPORTIVE, INVOLVED PARENTS. 5 5 99 590 0 0 4269146 5909802 144702 277131 1178 357 12317 21233 4427343 6208523 0 0 0 0 2674143 2893436 0 0 0 2569358 3273397 5243501 6166833 -816158 41690 10159326 10035265 12215426 12049675 -2056100 -2014410 TO PROVIDE MOTIVATED STUDENTS WITH THE OPPORTUNITY TO ACHIEVE ACADEMIC EXCELLENCE IN AN ACCELERATED, BACK-TO-BASICS, SAFE LEARNING ENVIRONMENT TAUGHT BY CARING, KNOWLEDGEABLE, AND HIGHLY EFFECTIVE EDUCATORS IN COOPERATION WITH SUPPORTIVE, INVOLVED PARENTS. 0 0 4924350 298364 DURING THE CURRENT YEAR, THE ORGANIZATION PROVIDED HIGH QUALITY EDUCATIONAL SERVICES TO APPROXIMATELY 590 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE AT ITS CAMPUS IN GOODYEAR, ARIZONA. THOSE STUDENTS EXPERIENCED A WELL-ROUNDED EDUCATION THAT INCLUDED READING, WRITING, MATHEMATICS, SCIENCE, SOCIAL STUDIES, HISTORY, MUSIC, ART, AND PHYSICAL EDUCATION, AS WELL AS EXTRACURRICULAR ACTIVITIES INCLUDING ATHLETICS, CLUBS, FIELD TRIPS, AND DAILY TUTORING. 4924350 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 12 0 1 99 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 X INGMAR BERG 4802705438 3125 S GILBERT ROAD CHANDLER AZ 85286 X DIEGO GETTLER DIRECTOR 1.00 5.00 X 0 0 0 HEATHER JONES PRESIDENT 1.00 5.00 X X 0 0 0 JENNI FERRIN SECRETARY 1.00 5.00 X X 0 0 0 KATHY SENSEMAN TREASURER 1.00 5.00 X X 0 0 0 SHAINA BROCKWAY DIRECTOR 1.00 5.00 X 0 0 0 0 0 0 0 0 0 0 VERTEX EDUCATION LLC 3125 S GILBERT ROAD CHANDLER AZ 85286 MANAGEMENT FEES 800295 SAGEBRUSH WEST LLC 29836 N 71ST STREET SCOTTSDALE AZ 85266 GENERAL CONTRACTOR 110357 2 300000 5600146 9656 5909802 LKC PROGRAM 611710 177187 177187 KEEP PROGRAM 611710 69522 69522 SCHOOL PROGRAMS 611710 20051 20051 LUNCH FEES 611710 10371 10371 277131 357 357 CONTRACT BREACH - EMPL 611710 20747 20747 INSURANCE PROCEEDS 611710 486 486 21233 6208523 298364 0 357 2459494 2101875 357619 31744 23974 7770 180627 150546 30081 221571 192082 29489 875506 437753 437753 13087 12435 652 24507 24507 12040 6020 6020 421310 387448 33862 58963 355 58608 375572 323278 52294 133322 108627 24695 393178 347679 45499 3832 3832 476500 428850 47650 388541 349152 39389 17476 14143 3333 SCHOOL EVENTS 21685 20656 1029 PARTICIPATION FEES 21262 0 21262 TELEPHONE 15507 13956 1551 BANK FEES 11412 0 11412 9697 5521 4176 6166833 4924350 1242483 0 228842 830318 1264445 1065456 265650 90887 5473 40257 9074418 1066552 8394916 8007866 0 481 10159326 10035265 674091 519413 9045 5096 11190135 11102903 5489 0 30000 336666 392263 12215426 12049675 X -2056100 -2014410 -2056100 -2014410 10159326 10035265 41690 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2390791 2390791 3954459 255392 3699067 1656712 232748 1423964 270086 175435 94651 802370 402977 399393 8007866 INTERCOMPANY PAYABLE 392263 392263 X 6208523 0 6208523 0 6208523 6166833 0 6166833 0 6166833 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC") AND SIMILAR ARIZONA PROVISIONS. IN ADDITION, THE SCHOOL HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE IRC. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THERE IS NO SIGNIFICANT UNRELATED BUSINESS INCOME. THE SCHOOL FOLLOWS THE GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") RELATED TO ACCOUNTING FOR INCOME TAX UNCERTAINTIES. UNDER THIS GUIDANCE, THE SCHOOL ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON WHETHER IT IS "MORE-LIKELY-THAN-NOT" THAT THE POSITION WILL BE SUSTAINED BY THE TAXING AUTHORITY UPON EXAMINATION. THE SCHOOL ROUTINELY EVALUATES POTENTIAL UNCERTAIN TAX POSITIONS. THE SCHOOL HAS IDENTIFIED ITS STATUS AS AN EXEMPT ORGANIZATION AS A TAX POSITION; HOWEVER, THE SCHOOL HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY THAT REQUIRES RECOGNITION. THE SCHOOL FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION. AS OF JUNE 30, 2022, U.S. FEDERAL INFORMATIONAL TAX RETURNS FOR THE THREE MOST RECENT YEARS ARE OPEN TO ASSESSMENT. THERE WERE NO AMOUNTS OF ACCRUED INTEREST OR PENALTIES AS OF JUNE 30, 2022. 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S STAFF INFORMS INTERESTED PARENTS AND STUDENTS OF THE RACIALLY NONDISCRIMINATORY POLICY IN THE ENROLLMENT PROCESS. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES REVENUE FROM THE FEDERAL AND STATE GOVERNMENTS FOR EDUCATIONAL PROGRAMS AND FROM THE STATE OF ARIZONA FOR STATE EQUALIZATION ASSISTANCE. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF MARICOPA 860445263 56681NEP8 2019-12-05 11452287 FINANCING CHARTER SCHOOL 0 0 0 A 11452287 636092 639973 226222 9950000 2020 0 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART I, COLUMN A, ITEM (A): (A) ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF MARICOPA SCHEDULE K, PART I, COLUMN A, ITEM (E): (E) ISSUE PRICE: UNDER A BOND INDENTURE, AND RELATED AGREEMENTS DATED DECEMBER 5, 2019, THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF MARICOPA, A GOVERNMENTAL ISSUER, ISSUED EDUCATION REVENUE BONDS (LEGACY TRADITIONAL SCHOOL PROJECTS) SERIES 2019A (CREDIT ENHANCED) AND SERIES 2019B AND LOANED THE PROCEEDS THEREOF TO LEGACY TRADITIONAL SCHOOL - CHANDLER, AS REPRESENTATIVE OF AN OBLIGATED GROUP (AS DEFINED BELOW), FOR THE PURPOSE OF FINANCING THE COSTS OF AQUIRING, RENOVATING AND EQUIPPING THE CAMPUS FACILITIES OF SEVEN MEMBERS OF THE OBLIGATED GROUP, INCLUDING THIS ORGANIZATION. THE MEMBERS OF THE OBLIGATED GROUP ARE JOINTLY AND SEVERALLY LIABLE FOR THE ENTIRE BOND ISSUE. HOWEVER, THE AMOUNT OF THE ISSUE PRICE IN ITEM (E) (AND THE AMOUNTS SHOWN IN PART II) IS THE PORTION ALLOCATED TO FINANCING THE CAMPUS FACILITIES OF THIS ORGANIZATION, AND THE AMOUNT DIFFERS FROM THE TOTAL BOND ISSUE PRICE REPORTED ON FORM 8038-G WHICH WAS THE TOTAL OF THE BOND ISSUE PRICE. EACH OF THE SEVEN MEMBERS OF THE OBLIGATED GROUP WHOSE CAMPUS FACILITIES WERE FINANCED WITH THE BOND ISSUE IS REPORTING ITS RESPECTIVE ALLOCATED PORTIONS OF THE TOTAL. OBLIGATED GROUP DEFINITION: AS OF JUNE 30, 2022, THE "OBLIGATED GROUP" INCLUDED THE FOLLOWING ORGANIZATIONS: (1) LEGACY TRADITIONAL SCHOOL - AVONDALE, (2) LEGACY TRADITIONAL SCHOOL - CASA GRANDE, (3) LEGACY TRADITIONAL SCHOOL - CHANDLER, (4) LEGACY TRADITIONAL SCHOOL - DEER VALLEY, (5) LEGACY TRADITIONAL SCHOOL - EAST MESA, (6) LEGACY TRADITIONAL SCHOOL - EAST TUCSON, (7) LEGACY TRADITIONAL SCHOOL - GILBERT, (8) LEGACY TRADITIONAL SCHOOL - GLENDALE, (9) LEGACY TRADITIONAL SCHOOL - GOODYEAR, (10) LEGACY TRADITIONAL SCHOOL - LAVEEN, (11) LEGACY TRADITIONAL SCHOOL - MARICOPA, (12) LEGACY TRADITIONAL SCHOOL - MESA, (13) LEGACY TRADITIONAL SCHOOLS - NEVADA INC., (14) LEGACY TRADITIONAL SCHOOL - NORTH CHANDLER,(15) LEGACY TRADITIONAL SCHOOL - NORTH PHOENIX, (16) LEGACY TRADITIONAL SCHOOL - NORTHWEST TUCSON, (17) LEGACY TRADITIONAL SCHOOL - PEORIA, (18) LEGACY TRADITIONAL SCHOOL - PHOENIX, (19) LEGACY TRADITIONAL SCHOOL - QUEEN CREEK, (20) LEGACY TRADITIONAL SCHOOL - SAN TAN, (21) LEGACY TRADITIONAL SCHOOL - SURPRISE, AND (22) LEGACY TRADITIONAL SCHOOL - WEST SURPRISE. VERTEX EDUCATION LLC GREATER THAN 35% OWNERSHIP HELD BY A FORMER OFFICER 887544 MANAGEMENT FEES 0 VERTEX EDUCATION LLC GREATER THAN 35% OWNERSHIP HELD BY A FORMER OFFICER 2422 ADVERTISING, MARKETING, AND PUBLIC RELATION EXPENSES 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: THE SCHOOL HAS A MANAGEMENT SERVICES AGREEMENT WITH VERTEX EDUCATION, LLC. AS OF JUNE 30, 2022, AARON HALE AND HIS SPOUSE ARE MEMBERS OF VERTEX EDUCATION. AARON HALE SERVED AS AN OFFICER OF THE SCHOOL UNTIL HIS TERM ENDED IN OCTOBER 2019.IN ACCORDANCE WITH THE MANAGEMENT SERVICE AGREEMENT, VERTEX EDUCATION PROVIDES ASSISTANCE WITH THE OPERATIONS AND MANAGEMENT OF THE SCHOOL IN THE AREAS OF SCHOOL DEVELOPMENT, FINANCIAL SERVICES, HUMAN RESOURCES, INFORMATION SYSTEMS, FACILITIES MANAGEMENT AND FOOD SERVICES. IN ACCORDANCE WITH THE COMMUNITY EDUCATION SERVICES AGREEMENT, VERTEX PROVIDES ASSISTANCE WITH PROGRAM OF INSTRUCTION, LICENSING, POLICIES AND PROCEDURES, TRAINING OF PROGRAM STAFF, ENROLLMENT AND REGISTRATION, BILLINGS AND COLLECTIONS, AND COMMUNICATION WITH PARENTS, RELATED TO PROGRAMS SUCH AS LKC, PRE-SCHOOL, KEEP, AND CLUBS. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL HAS A MANAGEMENT SERVICES AGREEMENT WITH VERTEX EDUCATION, LLC. IN ACCORDANCE WITH THE MANAGEMENT SERVICE AGREEMENT, VERTEX EDUCATION PROVIDES ASSISTANCE WITH THE OPERATIONS AND MANAGEMENT OF THE SCHOOL IN THE AREAS OF SCHOOL DEVELOPMENT, FINANCIAL SERVICES, HUMAN RESOURCES, INFORMATION SYSTEMS, FACILITIES MANAGEMENT AND FOOD SERVICES. THE SCHOOL ALSO HAS AN AGREEMENT WITH VERTEX EDUCATION FOR REIMBURSEMENTS FOR ADVERTISING, MARKETING, AND PUBLIC RELATION EXPENSES. THE SCHOOL HAS A COMMUNITY EDUCATION SERVICES AGREEMENT WITH VERTEX EDUCATION, IN WHICH VERTEX PROVIDES ASSISTANCE WITH PROGRAM OF INSTRUCTION, LICENSING, POLICIES AND PROCEDURES, TRAINING OF PROGRAM STAFF, ENROLLMENT AND REGISTRATION, BILLINGS AND COLLECTIONS, AND COMMUNICATION WITH PARENTS, RELATED TO PROGRAMS SUCH AS LKC, PRE-SCHOOL, KEEP, AND CLUBS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS EMAILED TO EACH OF THE ORGANIZATION'S GOVERNING BOARD MEMBERS FOR REVIEW PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. IF ANY PERSON WHO IS A DIRECTOR OR OFFICER IS AWARE THAT THE ORGANIZATION IS ABOUT TO ENTER INTO ANY BUSINESS TRANSACTION DIRECTLY OR INDIRECTLY WITH SUCH PERSON, ANY MEMBER OF THAT PERSON'S FAMILY, OR ANY ENTITY IN WHICH THAT PERSON HAS ANY LEGAL, EQUITABLE OR FIDUCIARY INTEREST OR POSITION, SUCH PERSON SHALL (A) IMMEDIATELY INFORM THOSE CHARGED WITH APPROVING THE TRANSACTION ON BEHALF OF THE ORGANIZATION OF SUCH PERSON'S INTEREST OR POSITION, (B) AID THE PERSONS CHARGED WITH MAKING THE DECISION BY DISCLOSING ANY MATERIAL FACTS WITHIN SUCH PERSON'S KNOWLEDGE THAT BEAR ON THE ADVISAVILITY OF SUCH TRANSACTION FROM THE STANDPOINT OF THE ORGANIZATION, AND (C) NOT BE ENTITILED TO VOTE ON THE DECISION TO ENTER INTO SUCH TRANSACTION. A COPY OF THE CONFLICT OF INTEREST POLICY WILL BE MAINTAINED IN THE CORPORATE RECORDS, AND THE BOARD WILL REVIEW THAT POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 CERTAIN OF THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC THROUGH WEBSITES OF STATE GOVERNMENT AGENCIES. THE ORGANIZATION CONSIDERS SPECIFIC REQUESTS FOR ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ON A CASE-BY-CASE BASIS. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE BEEN MADE TO THE OVERSIGHT PROCESS OR THE SELECTION PROCESS FROM THE PRIOR YEAR. LEGACY TRADITIONAL SCHOOL - AVONDALE 3125 S GILBERT ROAD CHANDLER AZ 85286 320339504 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - CASA GRANDE 3125 S GILBERT ROAD CHANDLER AZ 85286 472185410 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - CHANDLER 3125 S GILBERT ROAD CHANDLER AZ 85286 300681275 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - EAST MESA 3125 S GILBERT ROAD CHANDLER AZ 85286 821503382 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - GILBERT 3125 S GILBERT ROAD CHANDLER AZ 85286 461849277 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - GLENDALE 3125 S GILBERT ROAD CHANDLER AZ 85286 475382849 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - LAVEEN 3125 S GILBERT ROAD CHANDLER AZ 85286 611678903 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - MARICOPA 3125 S GILBERT ROAD CHANDLER AZ 85286 270637575 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - NORTH CHANDLER 3125 S GILBERT ROAD CHANDLER AZ 85286 472240777 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - NORTHWEST TUCSON 3125 S GILBERT ROAD CHANDLER AZ 85286 352408563 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - PEORIA 3125 S GILBERT ROAD CHANDLER AZ 85286 812350661 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - PHOENIX 3125 S GILBERT ROAD CHANDLER AZ 85286 821928006 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - QUEEN CREEK 3125 S GILBERT ROAD CHANDLER AZ 85286 472193028 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - SURPRISE 3125 S GILBERT ROAD CHANDLER AZ 85286 472207406 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - WEST SURPRISE 3125 S GILBERT ROAD CHANDLER AZ 85286 843327283 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOLS 3125 S GILBERT ROAD CHANDLER AZ 85286 460641842 SCHOOL SUPPORT AZ 509(A)(3) LINE 12C, III-FI N/A 0 LEGACY TRADITIONAL SCHOOL - NORTH PHOENIX 3125 S GILBERT ROAD CHANDLER AZ 85286 611947479 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - DEER VALLEY 3125 S GILBERT ROAD CHANDLER AZ 85286 852596682 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - EAST TUCSON 3125 S GILBERT ROAD CHANDLER AZ 85286 833592356 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - MESA 3125 S GILBERT ROAD CHANDLER AZ 85286 852579672 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 LEGACY TRADITIONAL SCHOOL - SAN TAN 3125 S GILBERT ROAD CHANDLER AZ 85286 871989039 SCHOOL AZ 501(C)(3) LINE 2 N/A 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 1 1 0 0