PARAGON MANAGEMENT: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: PARAGON MANAGEMENT (EIN 86-0911513)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-02-28
IRS object ID: 202230599349301013
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 D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-02-28T16:58:34-06:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	860558065	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HEINFELD MEECH & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1365 N SCOTTSDALE RD STE 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85257	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	860911513	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Paragon Management Inc	BusinessNameLine1Txt
Business Name Line2	dba Paradise Schools	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PARA	BusinessNameControlTxt
Phone	6234557400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12775 North 175th Avenue	AddressLine1Txt
City	Surprise	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85388	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Patrick Schrader	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	6234557400	PhoneNum
Signature	2022-02-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Patrick	PersonFirstNm
Person Last	Schrader	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jennifer L Shields CPA CGFM	PreparerPersonNm
PTIN	P01882954	PTIN
Phone	6022779449	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	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

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Paradise Schools	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Dr Patrick Schrader	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12775 North 175th Avenue	AddressLine1Txt
City	Surprise	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85388	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$26,333,543	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.paradiseschools.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	Provide excellent free public education and guidance to students in grades K-12 in a safe environment that enables students to be successful, caring, and knowledgeable members of our community.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	382	TotalEmployeeCnt
Total Volunteers	1397	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$22,527,414	PYContributionsGrantsAmt
CY Contributions Grants	$25,861,770	CYContributionsGrantsAmt
PY Program Service Revenue	$898,068	PYProgramServiceRevenueAmt
CY Program Service Revenue	$439,826	CYProgramServiceRevenueAmt
PY Investment Income	$242,515	PYInvestmentIncomeAmt
CY Investment Income	-$27,732	CYInvestmentIncomeAmt
PY Other Revenue	$228,368	PYOtherRevenueAmt
CY Other Revenue	$59,679	CYOtherRevenueAmt
PY Total Revenue	$23,896,365	PYTotalRevenueAmt
CY Total Revenue	$26,333,543	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	$15,396,400	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$16,976,856	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,183,505	PYOtherExpensesAmt
CY Other Expenses	$8,139,182	CYOtherExpensesAmt
PY Total Expenses	$22,579,905	PYTotalExpensesAmt
CY Total Expenses	$25,116,038	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,316,460	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,217,505	CYRevenuesLessExpensesAmt
Total Assets BOY	$66,518,466	TotalAssetsBOYAmt
Total Assets EOY	$65,223,606	TotalAssetsEOYAmt
Total Liabilities BOY	$63,734,600	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$61,222,235	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,783,866	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,001,371	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Provide excellent free public education and guidance to students in grades K-12 in a safe environment that enables students to be successful, caring, and knowledgeable members of our community.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$20,254,823	ExpenseAmt
Revenue	$499,505	RevenueAmt
Desc	K-12 Public Education: The Organization is an Arizona Public Charter School. Its primary objective is to provide excellent free public education and guidance to students in grades K-12 in a safe environment that enables students to be successful, caring, and knowledgeable members of our community. A primary goal of the School has been to earn and maintain high marks in Arizona's system of rating schools based on student achievement. The Arizona Department of Education gave 'A' ratings to both campuses (Elementary and High School) for school years 2016-17 and 2017-18 and to the High School in 2018-19. U.S. News and World Report recognized the high school as being one of America's best in multiple years, the most recent in 2019. Scores on the AzMerit test exceeded results for the State and neighboring schools for both campuses in the years ending in 2016, 2017 and 2018 and for all but 6th and 8th grade for 2019. There was no state-wide testing in 2020 due to the pandemic. Scores on the AzM2 test for 2021 exceeded results for the State except for Math in 8th and 10th grade which were slightly below the State average scores.	Desc
Total Program Service Expenses	$20,254,823	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	382	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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	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	0	LocalChaptersInd
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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Dan Bigler	PersonNm
Phone	6234557400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12775 North 175th Avenue	AddressLine1Txt
City	Surprise	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85388	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Jerry Salcedo
Board Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Richard Marstella
Board Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Dennis Bloodworth
Board Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Mike Gent
Board Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Laura Keith
Board Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Patrick Schrader
Executive Director	40.00		Yes (X)	$97,149	$0	$14,972
Ed McDonald
Assistant Director	40.00		Yes (X)	$87,486	$0	$23,269
Dan Bigler
Finance Director	30.00		Yes (X)	$78,340	$0	$6,982
Karla Mueller-Schrader
Psychologist	40.00			$108,621	$0	$6,687	Yes (X)
Bridget Duzy
Principal	40.00			$100,739	$0	$23,269	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$472,335	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$75,179	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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
Low Mountain Constr Inc
4105 N 20th St Ste 205	Phoenix	AZ	85016	Building Contractor	$6,952,645
Eleutheria LLC
13385 W McDowell Road	Goodyear	AZ	85395	Special education	$506,621
Sodexo
PO Box 360170	Pittsburgh	PA	15251	Student Meals	$439,614
Plan B Facility Services
PO Box 7758	Surprise	AZ	85374	Janitorial services	$274,175
Turf Equipment Source
1101 N 27th Ave	Phoenix	AZ	85009	Field Maintenance	$122,610

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Government Grants	$25,694,731	GovernmentGrantsAmt
All Other Contributions	$167,039	AllOtherContributionsAmt
Total Contributions	$25,861,770	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Enrichment Program	611710	$155,064	$155,064
Cubs Connection Progra	611710	$100,219	$100,219
Food Service Revenue	611710	$75,822	$75,822
Kiddie Paradise Progra	611710	$46,182	$46,182
Athletic Fees	611710	$41,047	$41,047

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,492	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,492	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$439,826	TotalProgramServiceRevenueAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$27,732	TotalRevenueColumnAmt
Exclusion	-$27,732	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Miscellaneous Revenue	611710	$28,904	$28,904
PEP Booster	611710	$7,300	$7,300

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,475	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,475	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$59,679	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,333,543	TotalRevenueColumnAmt
Related Or Exempt Func Income	$499,505	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$27,732	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$287,423	TotalAmt
Management And General	$287,423	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$12,393,271	TotalAmt
Program Services	$10,621,141	ProgramServicesAmt
Management And General	$1,772,130	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,440,726	TotalAmt
Program Services	$1,196,842	ProgramServicesAmt
Management And General	$243,884	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,912,076	TotalAmt
Program Services	$1,545,263	ProgramServicesAmt
Management And General	$366,813	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$943,360	TotalAmt
Program Services	$792,356	ProgramServicesAmt
Management And General	$151,004	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$845,008	TotalAmt
Program Services	$682,551	ProgramServicesAmt
Management And General	$162,457	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,418,285	TotalAmt
Program Services	$1,231,887	ProgramServicesAmt
Management And General	$186,398	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$136,932	TotalAmt
Program Services	$136,932	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,211,855	TotalAmt
Management And General	$1,211,855	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,236,508	TotalAmt
Program Services	$1,986,834	ProgramServicesAmt
Management And General	$249,674	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,516,270	TotalAmt
Program Services	$1,347,000	ProgramServicesAmt
Management And General	$169,270	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Food Service	$407,439	$407,439
Tuition	$79,616	$79,616
Fieldtrips	$66,012	$66,012

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$221,257	TotalAmt
Program Services	$160,950	ProgramServicesAmt
Management And General	$60,307	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,116,038	TotalAmt
Program Services	$20,254,823	ProgramServicesAmt
Management And General	$4,861,215	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,853,946	BOYAmt
EOY	$5,335,810	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,017	BOYAmt
EOY	$10,018	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$298,670	BOYAmt
EOY	$280,575	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$2,454	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$65,154,236	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$12,949,772	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$47,271,304	BOYAmt
EOY	$52,204,464	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$15,084,529	BOYAmt
EOY	$7,390,285	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$66,518,466	BOYAmt
EOY	$65,223,606	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,757,592	BOYAmt
EOY	$2,237,241	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$56,886	BOYAmt
EOY	$15,879	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$59,732,901	BOYAmt
EOY	$58,854,053	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$74,868	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$112,353	BOYAmt
EOY	$115,062	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$63,734,600	BOYAmt
EOY	$61,222,235	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	$2,180,139	BOYAmt
EOY	$3,382,769	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$603,727	BOYAmt
EOY	$618,602	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,783,866	BOYAmt
EOY	$4,001,371	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$66,518,466	BOYAmt
EOY	$65,223,606	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,217,505	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 D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,760,195	OtherCostOrOtherBasisAmt
Book Value	$5,760,195	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$51,059,700	OtherCostOrOtherBasisAmt
Depreciation	$7,905,178	DepreciationAmt
Book Value	$43,154,522	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,547,294	OtherCostOrOtherBasisAmt
Depreciation	$3,962,791	DepreciationAmt
Book Value	$2,584,503	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,787,047	OtherCostOrOtherBasisAmt
Depreciation	$1,081,803	DepreciationAmt
Book Value	$705,244	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$52,204,464	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Restricted cash and investments held with trustee	$7,353,872
Deposits	$36,413

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$7,390,285	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Due to Student Groups	$114,574
Due to Others	$488

Field	Value	IRS element (for citing)
Total Liability	$115,062	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$26,333,543	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$26,333,543	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$26,333,543	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$25,116,038	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$25,116,038	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$25,116,038	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X, Line 2:	FormAndLineReferenceDesc
Explanation	Management has evaluated the tax positions taken or expected to be taken, if any, on its exempt School filings, and the likelihood that upon examination those positions would be sustained. Based on the results of this evaluation, management believes there are no uncertain tax positions.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (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	The Organization publicizes its racially nondiscriminatory policy on its website and on its registration forms. The Organization uses the internet rather than newspaper or broadcast media because it is a more effective way to contact the public in the area it serves.
Schedule E, Part I, Line 6	The Organization is a public charter school that receives per pupil Arizona state aid funding to educate its students.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Industrial Development Authority of the County of Maricopa
A	860445263	56681NAX5	2016-10-18	$47,921,278	Refund 03, 06, 10 bonds; refinance outstding loan, construct & equip bldings	0	0	0
Industrial Development Authority of the County of Maricopa
B	860445263	56681NDU8	2019-10-31	$15,059,032	Purchase land, construct and equip buildings	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	UnspentUnspentAmt
A	$2,410,000	$47,921,278	$2,931,250	$250,068	$27,943,254	$969,393	$18,350,000	2017	Yes (1)	Yes (1)	Yes (1)	Yes (1)
B		$15,059,032	$790,400	$360,299		$522,458	$12,715,109	2021	0	0	0	Yes (1)	$670,766

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	0	Yes (1)	0	0	0	0	0
B	0	Yes (1)	0	0	0	0	0	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Date Rebate Computation Performed	FormAndLineReferenceDesc
Explanation	Issuer Name: Industrial Development Authority of the County of Maricopa Date the Rebate Computation was Performed: 07/16/2021	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	A copy of the Form 990 will be provided to the Governing Board members to review in advance of a meeting. At the meeting, it will be discussed as part of an agenda item and any questions addressed. Once the Governing Board members have approved the return, the tax preparer is notified to finalize and file.
Form 990, Part VI, Section B, line 12c	All transactions are reviewed by the Executive Director, Finance Director, and Accounting Manager for potential or actual conflicts. The persons covered by the policy include the Director, officer or member of a committee, or any person in a position to exercise substantial influence of the affairs of the Corporation who has a direct or indirect financial interest. Appropriate disciplinary action would be taken against any person that does not adequately disclose their conflict of interest.
Form 990, Part VI, Section B, line 15	A comparison of salaries was performed in 2006. Since that time compensation remained the same for 5 years due to reduced state aid budget and was increased by 2% or less in 10 years for cost of living.
Form 990, Part VI, Section C, line 19	Governing Board meeting and agenda notices are posted at the School and on the school's website. Financial statements are forwarded to the State and posted to their website. Monthly financials are available at the Board meetings. Conflict of interest is addressed in policy DJ of the Paradise Schools ASBA policy book located in the "Governing Board" link of the Organization's website.