AMERICAN LEADERSHIP ACADEMY INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEADERSHIP ACADEMY INC (EIN 27-0333296)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-04-28
- IRS object ID
- 202201189349302260
- Schema version
- 2020v4.2
- 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 L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-28T19:47:38-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 860133881 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HENRY & HORNE LLP | 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 | 2020-07-01 | 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 | STERLING TANNER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4804202101 | PhoneNum |
| Signature | 2022-04-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STERLING | PersonFirstNm |
| Person Last | TANNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | COLETTE KAMPS CPA | PreparerPersonNm |
| PTIN | P00367616 | PTIN |
| Phone | 4808394900 | PhoneNum |
| Preparation | 2022-04-27 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STERLING TANNER | 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 | $95,659,288 | 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 | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 600 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,056,973 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,919,933 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $75,070,214 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $82,739,355 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | -$4,630 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $84,127,187 | PYTotalRevenueAmt |
| CY Total Revenue | $95,654,658 | 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 | $41,665,628 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $46,395,276 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $44,502,751 | PYOtherExpensesAmt |
| CY Other Expenses | $50,364,073 | CYOtherExpensesAmt |
| PY Total Expenses | $86,168,379 | PYTotalExpensesAmt |
| CY Total Expenses | $96,759,349 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,041,192 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,104,691 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $281,429,465 | TotalAssetsBOYAmt |
| Total Assets EOY | $282,415,478 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $281,107,889 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $283,198,593 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $321,576 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$783,115 | 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 | $81,025,765 | ExpenseAmt |
| Revenue | $82,734,725 | RevenueAmt |
| Desc | AMERICAN LEADERSHIP ACADEMY IS A TUITION-FREE, PUBLICLY FUNDED, K-12 CHARTER SCHOOL WITH 12 CAMPUSES ACROSS THE EAST VALLEY. SINCE 2009, ALA HAS COMBINED ACADEMIC EXCELLENCE AND CHARACTER DEVELOPMENT TO CREATE AN EXCEPTIONAL EDUCATIONAL EXPERIENCE FOR OVER 11,000 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 THREE OF ITS CAMPUSES. 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 THE SOCIAL SKILLS THAT WILL MAKE THEM SUCCESSFUL LEARNERS. | Desc |
| Total Program Service Expenses | $81,025,765 | 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 | Yes (1) | 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 | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DAVID NILSEN | ||||||
| BOARD DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LACEY BROWN | ||||||
| BOARD DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LALANI HUNSAKER | ||||||
| BOARD DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD EDWARDS | ||||||
| BOARD DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RALPH PEW | ||||||
| BOARD DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN BRANDON CLARKE | ||||||
| BOARD TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STERLING TANNER | ||||||
| BOARD PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| 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 N ALMA SCHOOL RD | MESA | AZ | 85201 | CONTRACTED LABOR | $46,395,276 |
| CHARTER ONE LLC | |||||
| 2250 E GERMANN RD STE 14 | CHANDLER | AZ | 85286 | MANAGEMENT SERVICES | $16,003,577 |
| SODEXO INC & AFFILIATES | |||||
| 9801 WASHINGTONIAN BLVD | GAITHERSBURG | MD | 20878 | FOOD SERVICE PROVIDER | $2,991,050 |
| WAY CONSTRUCTION DEVELOPMENT LLC | |||||
| 6856 E PARKWAY NORTE | MESA | AZ | 85212 | CONSTRUCTION | $1,691,038 |
| FOUNDATIONS DEVELOPMENTAL HOUSE | |||||
| 4100 S LINDSAY RD | GILBERT | AZ | 85297 | SPEECH-LANGUAGE PATHOLOGY SERVICES | $1,222,979 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $12,759,319 | GovernmentGrantsAmt |
| All Other Contributions | $160,614 | AllOtherContributionsAmt |
| Total Contributions | $12,919,933 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EQUALIZATION | 611600 | $78,268,413 | $78,268,413 |
| FOOD SERVICE | 611600 | $1,915,753 | $1,915,753 |
| OTHER PROGRAM REVENUE | 611600 | $1,658,020 | $1,658,020 |
| TUITION | 611600 | $568,745 | $568,745 |
| TRANSPORTATION FEES & FIELD TRIPS | 611600 | $203,205 | $203,205 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $125,219 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,219 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $82,739,355 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,630 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,630 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,630 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$4,630 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,654,658 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $82,734,725 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,656,800 | TotalAmt |
| Program Services | $38,623,960 | ProgramServicesAmt |
| Management And General | $2,032,840 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,874 | TotalAmt |
| Program Services | $537,943 | ProgramServicesAmt |
| Management And General | $94,931 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,368,765 | TotalAmt |
| Program Services | $2,013,450 | ProgramServicesAmt |
| Management And General | $355,315 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,736,837 | TotalAmt |
| Program Services | $2,326,312 | ProgramServicesAmt |
| Management And General | $410,525 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,821,584 | TotalAmt |
| Program Services | $2,676,129 | ProgramServicesAmt |
| Management And General | $11,145,455 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,000 | TotalAmt |
| Management And General | $35,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,384 | TotalAmt |
| Program Services | $604,384 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,730 | TotalAmt |
| Program Services | $272,730 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,424,947 | TotalAmt |
| Program Services | $3,296,085 | ProgramServicesAmt |
| Management And General | $1,128,862 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,720,061 | TotalAmt |
| Program Services | $1,581,971 | ProgramServicesAmt |
| Management And General | $138,090 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,119 | TotalAmt |
| Program Services | $39,707 | ProgramServicesAmt |
| Management And General | $4,412 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,550,166 | TotalAmt |
| Program Services | $13,550,166 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,882,284 | TotalAmt |
| Program Services | $8,882,284 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $467,304 | TotalAmt |
| Program Services | $467,304 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SERVICES | $3,239,650 | $3,239,650 | |
| MISCELLANEOUS EXPENSES | $1,526,146 | $1,137,992 | $388,154 |
| REPAIRS AND MAINTENANCE | $1,041,733 | $1,041,733 | |
| DUES AND FEES | $733,965 | $733,965 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,759,349 | TotalAmt |
| Program Services | $81,025,765 | ProgramServicesAmt |
| Management And General | $15,733,584 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,059,906 | BOYAmt |
| EOY | $14,733,679 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,050,887 | BOYAmt |
| EOY | $997,718 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987,943 | BOYAmt |
| EOY | $14,758 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $388,896 | BOYAmt |
| EOY | $91,404 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $269,648,567 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,858,572 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,316,173 | BOYAmt |
| EOY | $237,789,995 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,625,660 | BOYAmt |
| EOY | $28,787,924 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,429,465 | BOYAmt |
| EOY | $282,415,478 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,887,508 | BOYAmt |
| EOY | $5,632,744 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $616,440 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,892,379 | BOYAmt |
| EOY | $252,936,055 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,828,002 | BOYAmt |
| EOY | $5,321,460 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,000 | BOYAmt |
| EOY | $3,500,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $15,191,894 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,107,889 | BOYAmt |
| EOY | $283,198,593 | 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 | $321,576 | BOYAmt |
| EOY | -$785,511 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,396 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,576 | BOYAmt |
| EOY | -$783,115 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,429,465 | BOYAmt |
| EOY | $282,415,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,104,691 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | $50,624,222 | InvestmentCostOrOtherBasisAmt |
| Book Value | $50,624,222 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $196,758,383 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $31,858,572 | DepreciationAmt |
| Book Value | $164,899,811 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,537,942 | InvestmentCostOrOtherBasisAmt |
| Book Value | $2,537,942 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $14,723,200 | InvestmentCostOrOtherBasisAmt |
| Book Value | $14,723,200 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,004,820 | InvestmentCostOrOtherBasisAmt |
| Book Value | $5,004,820 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $237,789,995 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND RESERVE FUNDS | $21,843,791 |
| BOND COSTS, NET OF ACCUM AMORTIZATION | $6,944,133 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $28,787,924 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FINANCING LEASES | Desc |
| Amt | $15,191,894 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $15,191,894 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $95,659,288 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $95,659,288 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$4,630 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$4,630 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $95,654,658 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $96,763,979 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,630 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,630 | ExpensesNotReportedAmt |
| Expenses Subtotal | $96,759,349 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $96,759,349 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | 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, 2021, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSET |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSET |
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 | $4,305,000 | TO ACQUIRE SCHOOL CAMPUSES | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| B | 859445981 | 72177MQY6 | 2015-12-29 | $7,600,000 | TO ACQUIRE SCHOOL CAMPUSES | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| C | 859445981 | 72177MQZ3 | 2015-12-29 | $12,985,000 | TO ACQUIRE SCHOOL CAMPUSES | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| D | 859445981 | 72177MRT6 | 2017-12-14 | $192,290,000 | TO FUND MULTIPLE CAPITAL PROJECTS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | 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 | In Reserve FundInReserveFundAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,305,000 | $209,197 | $3,700,803 | 2014 | 0 | Yes (1) | Yes (1) | Yes (1) | ||
| B | $7,600,000 | $369,314 | $7,144,698 | 2014 | 0 | Yes (1) | Yes (1) | Yes (1) | $85,988 | |
| C | $12,985,000 | $630,992 | $10,325,513 | 2014 | 0 | Yes (1) | Yes (1) | Yes (1) | $146,916 | $1,976,202 |
| D | $192,290,000 | $5,215,022 | $171,354,268 | 2017 | 0 | Yes (1) | Yes (1) | Yes (1) | $2,018,210 | $13,725,235 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
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 | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
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 | IDA OF THE COUNTY OF PIMA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 859445981 | BondIssuerEIN |
| CUSIP | 72177MSQ1 | CUSIPNum |
| Bond Issued | 2019-10-01 | BondIssuedDt |
| Issue Price | $40,475,000 | IssuePriceAmt |
| Purpose | TO FUND MULTIPLE CAPITAL PROJECTS AND REDUCE DEBT OBLIGATIONS | 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 | $40,475,000 | TotalProceedsAmt |
| In Reserve Fund | $4,741,598 | InReserveFundAmt |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
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 | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ALA MANAGEMENT SERVICES INC | |||
| FORMER BOARD MEMBER (THRU 6/17) IS A BOARD MEMBER FOR THIS ENTITY | $46,395,276 | CONTRACTED LABOR- REIMBURSEMENT OF COSTS | 0 |
| CHARTER ONE LLC | |||
| FORMER BOARD MEMBER (THRU 6/17) AND FORMER OFFICERS OWN ENTITY | $10,691,275 | DEVELOPMENT, OPERATIONAL, ACADEMIC, HR SERVICES | 0 |
| WESTERN STATES | |||
| FORMER BOARD MEMBER (THRU 6/17) OWNS ENTITY | $399,131 | AIR CONDITIONING REPAIR & MAINTENANCE SERVICES | 0 |
| WAY CONSTRUCTION DEVELOPMENT LLC | |||
| FAMILY MEMBERS OF FORMER BOARD MEMBER (THRU 6/17) OWN ENTITY | $1,691,038 | CONSTRUCTION SERVICES | 0 |
| C1 APPAREL LLC | |||
| MEMBERS INCLUDE CHARTER ONE AND SON OF FORMER BOARD MEMBER | $184,955 | NON-EXCLUSIVE PROVIDER OF SCHOOL APPAREL | 0 |
| SCHOOLHOUSE HAWES LLC | |||
| FORMER BOARD MEMBER (THRU 6/17) IS A MEMBER OF LLC | $915,954 | LEASED PROPERTY FOR FIELD+CAFETERIA | 0 |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV - ALA MANAGEMENT SERVICES, INC. | ALA MANAGEMENT SERVICES, INC. IS A NON-PROFIT CORPORATION THAT PROVIDES LEASED EMPLOYEES TO CHARTER SCHOOLS. ON AUGUST 1, 2011, THE SCHOOL ENTERED INTO AN AGREEMENT TO PROVIDE LEASED EMPLOYEES FROM ALA MANAGEMENT SERVICES, INC. A FORMER BOARD MEMBER OF AMERICAN LEADERSHIP ACADEMY, INC. (THROUGH JUNE 2017) IS A MEMBER OF ALA MANAGEMENT SERVICES, INC.'S BOARD OF DIRECTORS. THE TERMS OF THE SERVICE AGREEMENT WERE DETERMINED BY THE SCHOOL'SBOARD OF DIRECTORS TO BE REASONABLE AND MORE FAVORABLE TO THE SCHOOL THAN OTHER ALTERNATIVES AS ALA MANAGEMENT SERVICES, INC. ONLY CHARGES THE SCHOOL ACTUAL COSTS WITHOUT ANY MARK-UP, THEREBY PROVIDING A SIGNIFICANT BENEFIT TO THE SCHOOL WHEN COMPARED TO OTHER SIMILAR SERVICE PROVIDERS. TOTAL PERSONNEL COSTS AS OF JUNE 30, 2020, INCLUDING TAXES AND BENEFITS, WAS $41,665,628. |
| PART IV- CHARTER ONE, LLC | THE SCHOOL CONTRACTS WITH CHARTER ONE, LLC ("CHARTER ONE") FOR ADMINISTRATIVE SUPPORT AND OTHER SERVICES PURSUANT TO AN ADMINISTRATIVE SERVICES AGREEMENT ENTERED INTO IN DECEMBER 2017. THE CONTRACT IS EFFECTIVE FOR TWO YEARS AFTER ITS DATE AND IS SUBJECT TO RENEWAL FOR ADDITIONAL TWO-YEAR TERMS UPON MUTUAL AGREEMENT. CHARTER ONE IS AN ARIZONA LIMITED LIABILITY COMPANY AND ITS MEMBERS INCLUDE THE FORMER BOARD MEMBER OF THE SCHOOL NOTED ABOVE, AS WELL AS THE FORMER CHIEF MARKETING OFFICER (CMO) OF THE SCHOOL, AND THE FORMER CHIEF EXECUTIVE OFFICER (CEO) OF THE SCHOOL. UNDER THE AGREEMENT, CHARTER ONE PROVIDES SERVICES TO THE SCHOOL INCLUDING DEVELOPMENT SERVICES, OPERATIONAL SERVICES, ACADEMIC SERVICES, FINANCIAL SERVICES, AND HUMAN RESOURCE SERVICES. PURSUANT TO THE AGREEMENT THE SCHOOL PAYS A PER STUDENT FEE AND A PERFORMANCE BONUS FOR EACH STUDENT WHO ACHIEVES A RATING OF "PROFICIENT OR "HIGHLY PROFICIENT" ON BOTH THE ENGLISH LANGUAGE ARTS AND MATHEMATICS PORTIONS OF THE ARIZONA STATEWIDE ACHIEVEMENT ASSESSMENT FOR ENGLISH LANGUAGE ARTS AND MATHEMATICS ("AZMERIT"). UNDER THE TERMS OF THE AGREEMENT, THE SCHOOL INCURRED A TOTAL FEE OF $8,370,195 FOR THE YEAR ENDED JUNE 30, 2019. |
| PART IV - WESTERN STATES, LLC | WESTERN STATES, LLC PROVIDED THE SCHOOL WITH AIR CONDITIONING SYSTEM MAINTENANCE AND REPAIR SERVICES IN THE AMOUNT OF $293,688 DURING THE YEAR ENDED JUNE 30, 2019. A FORMER BOARD MEMBER OF THE SCHOOL (THROUGH JUNE 2017) IS A MEMBER OF THIS LLC. |
| PART IV - WAY CONSTRUCTION DEVELOPMENT, LLC | WAY CONSTRUCTION DEVELOPMENT, LLC PROVIDES CONSTRUCTION AND BUILDING SERVICES TO THE SCHOOL AT A DISCOUNTED RATE FOR BUILDING RENOVATIONS. THIS COMPANY IS OWNED, IN PART, BY A FORMER BOARD MEMBER OF THE SCHOOL.THE SCHOOL PAID A TOTAL OF $269,951 TO WAY CONSTRUCTION DEVELOPMENT, LLC DURING THE YEAR ENDED JUNE 30, 2019. IN ADDITION TO THE SERVICES PROVIDED, WAY CONSTRUCTION REDUCED CONTRACTOR FEES IN THE AMOUNT OF $489,947 WHICH WAS RECOGNIZED AS IN-KIND SERVICES BY ALA. |
| PART IV - C1 APPAREL, LLC | C1 APPAREL, LLC IS OWNED BY CHARTER ONE AND THE SON OF A FORMER BOARD MEMBER OF ALA. THE BUSINESS IS A NON-EXCLUSIVE PROVIDER OF APPAREL FOR THE SCHOOL'S STUDENTS. DURING THE YEAR ENDED JUNE 30, 2019, THE SCHOOL PAID $414,199 TO C1 APPAREL LLC FOR APPAREL MERCHANDISE AND SERVICES. CHARTER ONE HAS NEVER RECEIVED ANY DIVIDENDS OR DISTRIBUTIONS, AND CHARTER ONE MANAGEMENT HAS NO INPUT INTO COMPANY OPERATIONS. |
| PART IV - GENERAL | ALA MANAGEMENT SERVICES, INC. (AMS), A NONPROFIT ORGANIZATION, EXISTS SOLELY FOR THE PURPOSE OF PROVIDING MANAGEMENT SERVICES TO THE FILING ORGANIZATION (ALA). AMS DOES NOT MEET THE IRS DEFINITION OF BEING "RELATED" TO ALA AS THERE IS NO CONTROL BY ONE ENTITY OVER THE OTHER AND THERE ARE NO COMMON BOARD MEMBERS BETWEEN THE TWO ENTITIES. CERTAIN EMPLOYEES OF AMS HAVE VARIOUS RELATIONSHIPS WITH INDIVIDUALS WHO WOULD BE CONSIDERED INTERESTED PERSONS OF ALA. SINCE THESE INDIVIDUALS ARE EMPLOYED BY AND COMPENSATED BY AMS (AND NOT BY ALA), THEY ARE NOT REQUIRED TO BE INCLUDED IN PART IV OF SCHEDULE L OF THE FILING ORGANIZATION. THERE ARE A TOTAL OF 4 OF THESE EMPLOYEES AND THEY INCLUDE CURRENT AND FORMER BOARD MEMBERS OF ALA, AND ALSO FAMILY MEMBERS OF CURRENT/FORMER BOARD MEMBERS AND KEY EMPLOYEES. TOTAL COMPENSATION PAID BY AMS TO THESE EMPLOYEES DURING THE YEAR ENDED 6/30/19 WAS $60,202. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 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. |
Schedule R IRS990ScheduleR
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |