LEMAN ACADEMY OF EXCELLENCE INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LEMAN ACADEMY OF EXCELLENCE INC (EIN 47-1237723)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-08
- IRS object ID
- 201941289349301134
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-08T13:42:31-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | 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 | 471237723 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEMAN ACADEMY OF EXCELLENCE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEMA | BusinessNameControlTxt |
| Phone | 5206398080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6601 EAST GRANT RD SUITE 101 | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85715 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHERINE DETERMAN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5203050961 | PhoneNum |
| Signature | 2019-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL R LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2019-05-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 52.37.240.203 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-06 | IPDt |
| IP Tm | 14:54:13 | IPTm |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B4D8986B05FA34653A498863C92A3467C3D0C0EA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 276236DB72ADF051862AD1F41E75DA106A179FB4 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHERINE DETERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6601 EAST GRANT RD SUITE 101 | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85715 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,048,242 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEMANACADEMY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRELATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 262 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,380,225 | PYContributionsGrantsAmt |
| CY Contributions Grants | $594,734 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,017,779 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,327,870 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,898 | PYInvestmentIncomeAmt |
| CY Investment Income | $54,970 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,137 | PYOtherRevenueAmt |
| CY Other Revenue | $70,668 | CYOtherRevenueAmt |
| PY Total Revenue | $7,458,039 | PYTotalRevenueAmt |
| CY Total Revenue | $16,048,242 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,304,567 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,932,600 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $15,342 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,821,554 | PYOtherExpensesAmt |
| CY Other Expenses | $7,231,297 | CYOtherExpensesAmt |
| PY Total Expenses | $7,126,121 | PYTotalExpensesAmt |
| CY Total Expenses | $15,163,897 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $331,918 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $884,345 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,913,325 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,363,960 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,116,805 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $50,713,905 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$203,480 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,349,945 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRELATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,247,545 | ExpenseAmt |
| Revenue | $15,327,870 | RevenueAmt |
| Desc | A PUBLIC CHARTER SCHOOL FOR GRADES K-8. | Desc |
| Total Program Service Expenses | $12,247,545 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 51 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 262 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 5206398080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6601 EAST GRANT RD SUITE 101 | AddressLine1Txt |
| City | TUCSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85715 | 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 |
|---|---|---|---|---|---|---|
| MITCH STALLARD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NICHOLAS LAWSON | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| CHAD ULLMAN | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| CHRIS DESIMONE | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| RON HATCHER | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH HIGGINS | ||||||
| CEO | 40.00 | $117,251 | $0 | $14,593 | Yes (X) | |
| DENNIS O'REILLY | ||||||
| HEAD OF SCHO | 40.00 | $112,573 | $0 | $16,084 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $229,824 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $30,677 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | CompensationCompensationAmt |
|---|---|---|---|---|
| LEMAN EDUCATIONAL SERVICES | ||||
| 6601 E GRANT RD STE 101 | TUCSON | AZ | 85715 | $1,209,367 |
| UNITED HEALTHCARE | ||||
| 1 E WASHINGTON ST | PHOENIX | AZ | 85004 | $318,309 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $301,796 | GovernmentGrantsAmt |
| All Other Contributions | $292,938 | AllOtherContributionsAmt |
| Total Contributions | $594,734 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATE EQUALIZATION | 611710 | $12,395,786 | $12,395,786 |
| PROGRAM INCOME | 611710 | $1,983,730 | $1,983,730 |
| OTHER STATE REVENUE | 611710 | $948,354 | $948,354 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,327,870 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,970 | TotalRevenueColumnAmt |
| Exclusion | $54,970 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC. | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $70,668 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $70,668 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $70,668 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,048,242 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,398,538 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $54,970 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,501 | TotalAmt |
| Program Services | $234,451 | ProgramServicesAmt |
| Management And General | $26,050 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,537,705 | TotalAmt |
| Program Services | $5,904,143 | ProgramServicesAmt |
| Management And General | $633,562 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,767 | TotalAmt |
| Program Services | $189,083 | ProgramServicesAmt |
| Management And General | $27,684 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,415 | TotalAmt |
| Program Services | $291,842 | ProgramServicesAmt |
| Management And General | $36,573 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,212 | TotalAmt |
| Program Services | $513,813 | ProgramServicesAmt |
| Management And General | $75,399 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,609 | TotalAmt |
| Management And General | $85,609 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,932 | TotalAmt |
| Management And General | $14,932 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,091,933 | TotalAmt |
| Program Services | $715,050 | ProgramServicesAmt |
| Management And General | $1,376,883 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,270 | TotalAmt |
| Program Services | $98,912 | ProgramServicesAmt |
| Management And General | $72,358 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,940 | TotalAmt |
| Program Services | $102,961 | ProgramServicesAmt |
| Management And General | $45,979 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,332 | TotalAmt |
| Program Services | $220,715 | ProgramServicesAmt |
| Management And General | $11,617 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,098,065 | TotalAmt |
| Program Services | $1,043,162 | ProgramServicesAmt |
| Management And General | $54,903 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,603 | TotalAmt |
| Program Services | $165,873 | ProgramServicesAmt |
| Management And General | $8,730 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INTEREST | $1,886,497 | $1,697,848 | $188,649 |
| SUPPLIES AND INSTRUCTION | $325,949 | $316,942 | $9,007 |
| UTILITIES | $224,393 | $201,954 | $22,439 |
| REPAIRS AND MAINTENANCE | $200,375 | $178,519 | $21,856 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $576,399 | TotalAmt |
| Program Services | $372,277 | ProgramServicesAmt |
| Management And General | $188,780 | ManagementAndGeneralAmt |
| Fundraising | $15,342 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,163,897 | TotalAmt |
| Program Services | $12,247,545 | ProgramServicesAmt |
| Management And General | $2,901,010 | ManagementAndGeneralAmt |
| Fundraising | $15,342 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $642,059 | BOYAmt |
| EOY | $3,515,355 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $495,069 | BOYAmt |
| EOY | $1,086,475 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $868,612 | BOYAmt |
| EOY | $324,450 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,750 | BOYAmt |
| EOY | $166,005 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,348,126 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,931,710 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,758,798 | BOYAmt |
| EOY | $39,416,416 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,037 | BOYAmt |
| EOY | $4,855,259 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,913,325 | BOYAmt |
| EOY | $49,363,960 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,111 | BOYAmt |
| EOY | $1,443,536 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,623,694 | BOYAmt |
| EOY | $31,415,797 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $17,836,366 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $18,206 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,116,805 | BOYAmt |
| EOY | $50,713,905 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$205,724 | BOYAmt |
| EOY | -$1,404,486 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,244 | BOYAmt |
| EOY | $54,541 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$203,480 | BOYAmt |
| EOY | -$1,349,945 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,913,325 | BOYAmt |
| EOY | $49,363,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $884,345 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,030,810 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,943,204 | OtherCostOrOtherBasisAmt |
| Book Value | $1,943,204 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,722,976 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,256,693 | DepreciationAmt |
| Book Value | $36,466,283 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,681,946 | OtherCostOrOtherBasisAmt |
| Depreciation | $675,017 | DepreciationAmt |
| Book Value | $1,006,929 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $39,416,416 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RESTRICTED CASH ACCOUNTS | $4,798,285 |
| OTHER | $56,974 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,855,259 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED REVENUE | Desc |
| Amt | $18,206 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,206 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $16,048,242 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $16,048,242 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $16,048,242 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,194,707 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,030,810 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,030,810 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,163,897 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $15,163,897 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | LOSS ON REFINANCE AND ASSUMPTION OF OPERATIONS 2,030,810 | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | NON-DISCRIMINATORY POLICIES ARE INCLUDED ON ALL STUDENT ADMISSIONS LITERATURE. |
| SCHEDULE E, LINE 6 | THE ORGANIZATION RECEIVES REVENUE FROM FEDERAL AND STATE GOVERNMENTS FOR EDUCATION PROGRAMS AND FROM THE STATE OF ARIZONA FOR STATE EQUALIZATION ASSISTANCE. |
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 | ARIZONA IDA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 813526584 | BondIssuerEIN |
| CUSIP | 04052BDG6 | CUSIPNum |
| Bond Issued | 2017-12-01 | BondIssuedDt |
| Issue Price | $32,745,000 | IssuePriceAmt |
| Purpose | EDUCATIONAL FACILITIES | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Bond Defeased | $19,587,760 | BondDefeasedAmt |
| Total Proceeds | $32,745,000 | TotalProceedsAmt |
| In Reserve Fund | $2,101,897 | InReserveFundAmt |
| Capitalized Interest | $126,975 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $1,175,835 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $10,707,385 | CapitalExpendituresAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Current Refunding | false | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LEMAN ACADEMY OF EXCELLENCE OFFERS A RIGOROUS, CLASSICAL EDUCATION BASED ON THE TRADITIONS OF WESTERN CULTURE WHERE ALL DISCIPLINES ARE INTERRELATED ALLOWING SCHOLARS THE ABILITY TO THINK INDEPENDENTLY AND CRITICALLY. WE PURPOSE TO PARTNER WITH SUPPORTIVE PARENTS, PURSUE EXCELLENCE, PROVIDE A SAFE AND CHALLENGING ENVIRONMENT AND INSTILL MORALS AND VALUES IN ORDER TO PRODUCE TOMORROW'S LEADERS TODAY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND REVIEWED BY THE CFO AND GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICTS OF INTEREST, IF THEY OCCUR, ARE DISCLOSED AT A PUBLIC MEETING OF THE GOVERNING BODY AND RECORDED IN THE MINUTES OF THOSE MEETINGS. APPLICABLE BOARD MEMBERS MUST ABSTAIN FROM VOTING IN SITUATIONS WHERE CONFLICTS OF INTEREST ARE INVOLVED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS DETERMINED BY A MARKET STUDY FOR COMPARABLE COMPENSATION WITHIN THE INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS DETERMINED BY A MARKET STUDY FOR COMPARABLE COMPENSATION WITHIN THE INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 18 | SOME ARE AVAILABLE ON GUIDESTAR.ORG AND ALL ARE AVAILABLE UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER 715,050 1,376,883 0 |
| FORM 990, PART XI, LINE 9 | LOSS ON REFINANCE AND ASSUMPTION OF OPERATIONS -2,030,810 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Business Name Line2DisregardedEntityName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEMAN ACADEMY OF EXCELLENCE-SIERRA | ||||||||||||
| VISTA ARIZONA | 6601 EAST GRANT ROAD SUITE 101 | TUCSON | AZ | 85715 | 812645141 | EDUCATION | AZ | 3 | 2 | LEMAN EDUC | false | |
| LEMAN EDUCATIONAL SERVICES INC | ||||||||||||
| 6601 EAST GRANT ROAD SUITE 101 | TUCSON | AZ | 85715 | 475298518 | EDUCATION | AZ | 3 | 10 | false | N/A | ||
| LEMAN ACADEMY OF EXCELLENCE - MESA | ||||||||||||
| ARIZONA | 6601 EAST GRANT ROAD SUITE 101 | TUCSON | AZ | 85715 | 812664603 | EDUCATION | AZ | 3 | 2 | LEMAN EDUC | false | |
| LEMAN ACADEMY OF EXCELLENCE-ORO VAL | ||||||||||||
| LEY ARIZONA | 6601 EAST GRANT ROAD SUITE 101 | TUCSON | AZ | 85715 | 813742159 | EDUCATION | AZ | 3 | 2 | LEMAN EDUC | false | |
| LEMAN ACADEMY OF EXCELLENCE-PARKER | ||||||||||||
| COLORADO | 6647 N WINDFIELD AVE | PARKER | CO | 80134 | 812252290 | EDUCATION | CO | 3 | 2 | LEMAN EDUC | false | |
| LEMAN EDUCATIONAL FOUNDATION INC | ||||||||||||
| 6601 EAST GRANT ROAD SUITE 101 | TUCSON | AZ | 85715 | 814234406 | EDUCATION | AZ | 3 | false | N/A | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt | Business Name Line2OtherOrganizationName/BusinessNameLine2Txt |
|---|---|---|---|
| LEMAN EDUCATIONAL SERVICES INC | |||
| M | $939,619 | FMV | |
| LEMAN EDUCATIONAL FOUNDATION INC | |||
| D | $151,000 | FMV | |
| LEMAN ACADEMY OF EXCELLENCE-PARKER | |||
| D | $173,450 | FMV | COLORADO |