PARAGON MANAGEMENT: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: PARAGON MANAGEMENT (EIN 86-0911513)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-01-28
IRS object ID: 201920289349300417
Schema version: 2017v2.3
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	2019-01-28T12:25:22-06:00	ReturnTs
Tax Period End	2018-06-30	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	3033 N CENTRAL AVE STE 300	AddressLine1Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85012	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	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	Tim Gonzales	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	6234557400	PhoneNum
Signature	2019-01-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	174.238.150.75	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-01-28	IPDt
IP Tm	12:25:13	IPTm
IP Timezone	US	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	41114BE78F9267D8857AD0643F4D09414A798F58	AtSubmissionCreationDeviceId
At Submission Filing Device Id	913AEF01DEF8EC71BF512CB8341D47D4D1ABF31F	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	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	$19,511,501	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	328	TotalEmployeeCnt
Total Volunteers	1044	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$14,997,035	PYContributionsGrantsAmt
CY Contributions Grants	$18,329,144	CYContributionsGrantsAmt
PY Program Service Revenue	$626,977	PYProgramServiceRevenueAmt
CY Program Service Revenue	$937,696	CYProgramServiceRevenueAmt
PY Investment Income	$18,346	PYInvestmentIncomeAmt
CY Investment Income	$16,471	CYInvestmentIncomeAmt
PY Other Revenue	$263,445	PYOtherRevenueAmt
CY Other Revenue	$228,190	CYOtherRevenueAmt
PY Total Revenue	$15,905,803	PYTotalRevenueAmt
CY Total Revenue	$19,511,501	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	$9,991,563	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$12,321,428	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,963,869	PYOtherExpensesAmt
CY Other Expenses	$6,560,325	CYOtherExpensesAmt
PY Total Expenses	$14,955,432	PYTotalExpensesAmt
CY Total Expenses	$18,881,753	CYTotalExpensesAmt
PY Revenues Less Expenses	$950,371	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$629,748	CYRevenuesLessExpensesAmt
Total Assets BOY	$50,969,883	TotalAssetsBOYAmt
Total Assets EOY	$50,615,156	TotalAssetsEOYAmt
Total Liabilities BOY	$50,693,428	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$49,708,953	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$276,455	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$906,203	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	$14,943,766	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$1,165,886	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 year 2016-17 and 2017-18. U.S. News and World Report recognized the high school as being one of America's best in 2015. Scores on the AzMerit test exceed results for the State and neighboring schools for both campuses in the last four years,and were in the top 10% in the state in 2017-18 for grades K-8.	Desc
Total Program Service Expenses	$14,943,766	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	28	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	328	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
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
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
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 (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Susan Nachtigall
Vice President	1.00	Yes (X)	$0	$0	$0
Chris Benson
Secretary	1.00	Yes (X)	$0	$0	$0	Yes (X)
Robert Nilles
President	1.00	Yes (X)	$0	$0	$0	Yes (X)
Stephanie Nix
Chairman	1.00	Yes (X)	$0	$0	$0
Patrick Schrader
Asst Director	4.00		$7,692	$0	$14,144	Yes (X)
Tim Gonzales
Director	40.00		$111,018	$0	$27,183	Yes (X)
Dan Bigler
Finance Director	30.00		$69,173	$0	$6,464	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$187,883	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$47,791	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Sodexo
PO Box 360170	Pittsburgh	PA	15251	Student Meals	$319,598
Progressive Therapy LLC
17958 W Brown St	Waddell	AZ	85355	Special education	$225,490
Plan B Facility Services
PO Box 7758	Surprise	AZ	85374	Janitorial services	$197,859
DL Withers
3320 E Harbour Dr	Phoenix	AZ	85034	Construction	$142,069

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Government Grants	$17,772,550	GovernmentGrantsAmt
All Other Contributions	$556,594	AllOtherContributionsAmt
Total Contributions	$18,329,144	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Enrichment Program	611710	$395,946	$395,946
Food Service Revenue	611710	$223,163	$223,163
Kiddie Paradise Progra	611710	$143,770	$143,770
Athletic Fees	611710	$119,881	$119,881
Transportation Fees	611710	$54,936	$54,936

Field	Value	IRS element (for citing)
Total Program Service Revenue	$937,696	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3	TotalRevenueColumnAmt
Exclusion	$3	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,468	TotalRevenueColumnAmt
Exclusion	$16,468	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Miscellaneous Revenue	611710	$109,519	$109,519
PEP Booster	611710	$96,278	$96,278

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,393	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,393	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$228,190	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,511,501	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,165,886	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$16,471	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$187,883	TotalAmt
Management And General	$187,883	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,128,454	TotalAmt
Program Services	$7,647,467	ProgramServicesAmt
Management And General	$1,480,987	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,029,728	TotalAmt
Program Services	$841,623	ProgramServicesAmt
Management And General	$188,105	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,286,084	TotalAmt
Program Services	$1,054,484	ProgramServicesAmt
Management And General	$231,600	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$689,279	TotalAmt
Program Services	$566,161	ProgramServicesAmt
Management And General	$123,118	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,967	TotalAmt
Management And General	$3,967	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$589,892	TotalAmt
Program Services	$371,690	ProgramServicesAmt
Management And General	$218,202	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,280	TotalAmt
Management And General	$3,280	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,262,927	TotalAmt
Program Services	$1,054,990	ProgramServicesAmt
Management And General	$207,937	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$74,927	TotalAmt
Program Services	$40,747	ProgramServicesAmt
Management And General	$34,180	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$848,353	TotalAmt
Management And General	$848,353	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,565	TotalAmt
Program Services	$43	ProgramServicesAmt
Management And General	$2,522	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$23,431	TotalAmt
Program Services	$23,431	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,828,681	TotalAmt
Program Services	$1,590,952	ProgramServicesAmt
Management And General	$237,729	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,124,138	TotalAmt
Program Services	$978,000	ProgramServicesAmt
Management And General	$146,138	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Food Service	$348,841	$348,841
Fieldtrips	$233,507	$233,507
Transportation	$88,809	$88,809
Tuition	$81,475	$81,475

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$45,532	TotalAmt
Program Services	$21,546	ProgramServicesAmt
Management And General	$23,986	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,881,753	TotalAmt
Program Services	$14,943,766	ProgramServicesAmt
Management And General	$3,937,987	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,953,399	BOYAmt
EOY	$2,729,819	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$10,010	BOYAmt
EOY	$10,013	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$129,883	BOYAmt
EOY	$365,499	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,596	BOYAmt
EOY	$647	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,392	BOYAmt
EOY	$7,305	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$50,460,761	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,790,143	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$30,648,870	BOYAmt
EOY	$41,670,618	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$17,217,733	BOYAmt
EOY	$5,831,255	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$50,969,883	BOYAmt
EOY	$50,615,156	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,314,769	BOYAmt
EOY	$1,434,035	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$44,090	BOYAmt
EOY	$46,385	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,935,522	BOYAmt
EOY	$46,888,670	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$253,481	BOYAmt
EOY	$196,437	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,145,566	BOYAmt
EOY	$1,143,426	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$50,693,428	BOYAmt
EOY	$49,708,953	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$276,455	BOYAmt
EOY	$906,203	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$276,455	BOYAmt
EOY	$906,203	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$50,969,883	BOYAmt
EOY	$50,615,156	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$629,748	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	0	FederalGrantAuditRequiredInd

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	$4,669,747	OtherCostOrOtherBasisAmt
Book Value	$4,669,747	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,457,309	OtherCostOrOtherBasisAmt
Depreciation	$5,355,015	DepreciationAmt
Book Value	$34,102,294	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,799,966	OtherCostOrOtherBasisAmt
Depreciation	$2,606,674	DepreciationAmt
Book Value	$2,193,292	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,533,739	OtherCostOrOtherBasisAmt
Depreciation	$828,454	DepreciationAmt
Book Value	$705,285	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$41,670,618	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	Restricted cash held with trustee	Desc
Book Value	$5,831,255	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,831,255	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Due to Student Groups	$66,251
Refundable Deposits	$3,300
Interest Payable	$1,073,875

Field	Value	IRS element (for citing)
Total Liability	$1,143,426	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$19,511,501	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$19,511,501	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$19,511,501	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$18,881,753	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$18,881,753	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$18,881,753	TotalExpensesPerForm990Amt

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	0	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 receives federal and state grant revenue for educational programs, and state equalization assistance from the State of Arizona.

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	Industrial Development Authority of the County of Maricopa	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	860445263	BondIssuerEIN
CUSIP	56681NAX5	CUSIPNum
Bond Issued	2016-10-18	BondIssuedDt
Issue Price	$47,921,278	IssuePriceAmt
Purpose	Refund 03, 06, 10 bonds; refinance outstding loan, construct & equip bldings	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	$47,921,278	TotalProceedsAmt
In Reserve Fund	$2,931,250	InReserveFundAmt
Capitalized Interest	$250,068	CapitalizedInterestAmt
Refunding Escrow	$27,943,254	RefundingEscrowAmt
Issuance Costs From Proceeds	$969,393	IssuanceCostsFromProceedsAmt
Capital Expenditures	$17,807,501	CapitalExpendituresAmt
Unspent	$542,499	UnspentAmt
Substantial Completion	2017	SubstantialCompletionYr
Current Refunding	Yes (1)	CurrentRefundingInd
Advance Refunding	Yes (1)	AdvanceRefundingInd
Final Allocation Made	0	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	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
Private Bus Use By Others	0.00000	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.00000	PrivateBusConcerningUBIPct
Total Private Business Use	0.00000	TotalPrivateBusinessUsePct
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	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	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 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 Corporate 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 and Finance Director 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 8 years for cost of living.
Form 990, Part VI, Section C, line 19	Governing Board meeting and agenda notices are posted at the School. 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.