2021-05-15T15:54:06-05:00 2020-06-30 860133881 HENRY & HORNE LLP 2055 E WARNER ROAD SUITE 101 TEMPE AZ 85284 990 2019-07-01 270333296 AMERICAN LEADERSHIP ACADEMY AMER 4804202101 6913 E REMBRANDT AVE SUITE 2 MESA AZ 85212 STERLING TANNER PRESIDENT 4804202101 2021-05-15 1 COLETTE KAMPS CPA P00367616 4808394900 2021-05-15 2019 2022-09-23 18:48:47Z STERLING TANNER 6913 E REMBRANDT AVE SUITE 2 MESA AZ 85212 84127187 0 X ALASCHOOLS.ORG X 2009 AZ OPERATES K-12 PUBLIC CHARTER SCHOOLS IN ARIZONA 6 6 1 600 0 0 8277706 9056973 69116428 75070214 -1024063 0 0 0 76370071 84127187 0 0 0 0 37766784 41665628 0 0 0 40971885 44502751 78738669 86168379 -2368598 -2041192 251310632 281429465 248947863 281107889 2362769 321576 X TO PROVIDE THE BEST EDUCATIONAL EXPERIENCE TO AS MANY STUDENTS AS POSSIBLE IN A MORAL AND WHOLESOME ENVIRONMENT. 0 0 74018573 75070214 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 10,000 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. 74018573 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 46 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 4804202101 6913 E REMBRANDT AVE SUITE 2 MESA AZ 85212 X DAVID NILSEN BOARD DIRECTOR 5.00 X 0 0 0 LACEY BROWN BOARD DIRECTOR 5.00 X 0 0 0 LALANI HUNSAKER BOARD SECRETARY 5.00 X X 0 0 0 JOHN BRANDON CLARKE BOARD TREASURER 5.00 X X 0 0 0 RALPH PEW BOARD VICE PRESIDENT 5.00 X X 0 0 0 STERLING TANNER BOARD PRESIDENT 5.00 X X 0 0 0 0 0 0 0 0 0 0 ALA MANAGEMENT SERVICES INC 1138 N ALMA SCHOOL RD MESA AZ 85201 CONTRACTED LABOR 41665628 CHARTER ONE LLC 2250 E GERMANN RD STE 14 CHANDLER AZ 85286 MANAGEMENT SERVICES 7744119 SODEXO INC & AFFILIATES 9801 WASHINGTONIAN BLVD GAITHERSBURG MD 20878 FOOD SERVICE PROVIDER 1913321 FOUNDATIONS DEVELOPMENTAL HOUSE 4100 S LINDSAY RD GILBERT AZ 85297 SPEECH-LANGUAGE PATHOLOGY SERVICES 1087779 THE AUSTIN CENTERS FOR EXCEPTIONAL STUDE 1515 S INDIAN BEND RD TEMPE AZ 85281 SPECIAL EDUCATION SERVICES 359456 12 8804999 251974 137450 9056973 EQUALIZATION 611600 70198953 70198953 OTHER PROGRAM REVENUE 611600 2059220 2059220 FOOD SERVICE 611600 1775726 1775726 TUITION 611600 485917 485917 TRANSPORTATION FEES & FIELD TRIPS 611600 421972 421972 128426 128426 75070214 84127187 75070214 0 0 36193038 34383386 1809652 579401 492491 86910 2258014 1919312 338702 2635175 2239899 395276 9398317 1415806 7982511 65551 65551 17250 17250 600522 600522 195004 195004 4169749 3133865 1035884 1355939 1238884 117055 54541 49087 5454 14551337 14551337 8439520 8439520 451592 451592 FOOD SERVICES 2059083 2059083 MISCELLANEOUS EXPENSES 1149515 853954 295561 DUES AND FEES 1009672 1009672 REPAIRS AND MAINTENANCE 985159 985159 86168379 74018573 12149806 0 10626114 12059906 2023763 264801 945333 1774029 115025 388896 261604393 23288220 215102831 238316173 22497566 28625660 251310632 281429465 5868353 4887508 214865000 255892379 25714510 17828002 2500000 2500000 248947863 281107889 X 2362769 321576 2362769 321576 251310632 281429465 -2041192 -1 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47624985 47624985 193343040 23288220 170054820 2384044 2384044 13987318 13987318 4265006 4265006 238316173 BOND RESERVE FUNDS 21802700 BOND COSTS, NET OF ACCUM AMORTIZATION 6822960 28625660 X 84127187 0 84127187 0 84127187 86168379 0 86168379 0 86168379 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, 2020, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. A IDA OF THE COUNTY OF PIMA 859445981 72177MQX8 2015-12-29 4305000 TO ACQUIRE SCHOOL CAMPUSES 0 0 0 B IDA OF THE COUNTY OF PIMA 859445981 72177MQY6 2015-12-29 7600000 TO ACQUIRE SCHOOL CAMPUSES 0 0 0 C IDA OF THE COUNTY OF PIMA 859445981 72177MQZ3 2015-12-29 12985000 TO ACQUIRE SCHOOL CAMPUSES 0 0 0 D IDA OF THE COUNTY OF PIMA 859445981 72177MRT6 2017-12-14 192290000 TO FUND MULTIPLE CAPITAL PROJECTS 0 0 0 A 4305000 209197 3700803 2014 0 1 1 1 B 7600000 369314 7144698 85988 2014 0 1 1 1 C 12985000 1741189 630992 10325513 287306 2014 0 1 1 1 D 192290000 13718146 5215022 171354268 2002564 2017 0 1 1 1 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 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 A 0 B 0 C 0 D 0 A IDA OF THE COUNTY OF PIMA 859445981 72177MSQ1 2019-10-01 40475000 TO FUND MULTIPLE CAPITAL PROJECTS AND REDUCE DEBT OBLIGATIONS 0 0 0 A 40475000 4652900 1028048 34794052 2020 0 0 1 1 ALA MANAGEMENT SERVICES INC FORMER BOARD MEMBER (THRU 6/17) IS A BOARD MEMBER FOR THIS ENTITY 41665628 CONTRACTED LABOR- REIMBURSEMENT OF COSTS 0 CHARTER ONE LLC FORMER BOARD MEMBER (THRU 6/17) AND FORMER OFFICERS OWN ENTITY 7744119 DEVELOPMENT, OPERATIONAL, ACADEMIC, HR SERVICES 0 WESTERN STATES FORMER BOARD MEMBER (THRU 6/17) OWNS ENTITY 268895 AIR CONDITIONING REPAIR & MAINTENANCE SERVICES 0 WAY CONSTRUCTION DEVELOPMENT LLC FAMILY MEMBERS OF FORMER BOARD MEMBER (THRU 6/17) OWN ENTITY 94402 CONSTRUCTION SERVICES 0 C1 APPAREL LLC MEMBERS INCLUDE CHARTER ONE AND SON OF FORMER BOARD MEMBER 247393 NON-EXCLUSIVE PROVIDER OF SCHOOL APPAREL 0 GM PROPERTY SOLUTIONS FAMILY MEMBER OF FORMER BOARD MEMBER OWNS ENTITY 41800 PAINTING SERVICES 0 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 AND WAS RENEWED FOR AN ADDITIONAL FIVE YEARS IN 2020. THE CONTRACT 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"). DUE TO THE COVID-19 PANDEMIC, THE AZMERIT ASSESSMENT WAS NOT ADMINISTERED, THEREFORE, A PERFORMANCE BONUS FEE WAS NOT INCURRED DURING THE THE FISCAL YEAR ENDED JUNE, 30, 2020. UNDER THE TERMS OF THE AGREEMENT, THE SCHOOL INCURRED A TOTAL FEE OF $7,744,119 FOR THE YEAR ENDED JUNE 30, 2020. PART IV - WESTERN STATES, LLC WESTERN STATES, LLC PROVIDED THE SCHOOL WITH AIR CONDITIONING SYSTEM MAINTENANCE AND REPAIR SERVICES IN THE AMOUNT OF $269,798 DURING THE YEAR ENDED JUNE 30, 2020. 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 $94,402 TO WAY CONSTRUCTION DEVELOPMENT, LLC DURING THE YEAR ENDED JUNE 30, 2020. 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, 2020, THE SCHOOL PAID $247,393 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 2 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 6/30/20 WAS $47,833. X 1 28000 FAIR MARKET VALUE X SOFTWARE 1 109450 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE NUMBER IN PART I, COL. B REPRESENTS THE NUMBER OF INDIVIDUAL DONATIONS. 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.