LAS SCHOOL FOUNDATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LAS SCHOOL FOUNDATION (EIN 20-0517082)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-15
IRS object ID: 201401359349307165
Schema version: 2012v2.3
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 G
Schedule I
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-15T14:06:56-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FESTER & CHAPMAN PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	8283 N HAYDEN RD STE 200	AddressLine1
City	SCOTTSDALE	City
State	AZ	State
ZIP Code	852582456	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	200517082	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LAS SCHOOL FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LASS	NameControl
Phone	4809862335	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7301 E BASELINE ROAD	AddressLine1
City	MESA	City
State	AZ	State
ZIP Code	85208	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KELLY WADE	Name
Title	PRESIDENT	Title
Phone	4809862335	Phone
Date Signed	2014-05-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RACHEL R LOCKE CPA	Name
Phone	6022643077	Phone
Date Prepared	2014-05-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KELLY WADE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	7301 E BASELINE ROAD	AddressLine1
City	MESA	City
State	AZ	State
ZIP Code	85208	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	953408	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	AZ	StateLegalDomicile
Activity Or Mission Description	PROVIDE A FACILITY AND FIXED ASSETS TO NOAH WEBSTER SCHOOLS-MESA, A RELATED PARTY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1087930	ProgramServiceRevenuePriorYear
Program Service Revenue CY	911217	ProgramServiceRevenueCY
Investment Income Prior Year	177	InvestmentIncomePriorYear
Investment Income Current Year	1743	InvestmentIncomeCurrentYear
Other Revenue Prior Year	51700	OtherRevenuePriorYear
Other Revenue Current Year	40448	OtherRevenueCurrentYear
Total Revenue Prior Year	1139807	TotalRevenuePriorYear
Total Revenue Current Year	953408	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	52070	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	65984	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	25760	SalariesEtcPriorYear
Salaries Etc Current Year	25836	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	9749	TotalFundrsngExpCurrentYear
Other Expense Prior Year	879897	OtherExpensePriorYear
Other Expenses Current Year	920790	OtherExpensesCurrentYear
Total Expenses Prior Year	957727	TotalExpensesPriorYear
Total Expenses Current Year	1012610	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	182080	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-59202	RevenuesLessExpensesCY
Total Assets BOY	11201920	TotalAssetsBOY
Total Assets EOY	11447011	TotalAssetsEOY
Total Liabilities BOY	11252847	TotalLiabilitiesBOY
Total Liabilities EOY	11557140	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-50927	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-110129	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE A FACILITY AND FIXED ASSETS TO NOAH WEBSTER SCHOOLS-MESA, A RELATED PARTY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	775044	Expense
Grants	65984	Grants
Description	THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, SCIENTIFIC, AND LITERARY PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF NOAH WEBSTER SCHOOLS-MESA.	Description
Total Program Service Expense	775044	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AZ	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	THE ORGANIZATION	NamePerson
Telephone Number	4809862335	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7301 E BASELINE ROAD	AddressLine1
City	MESA	City
State	AZ	State
ZIP Code	85209	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KELLY WADE
PRESIDENT	10.00	70.00	X	X	12000	0	0
VICKI DRY
SECRETARY	10.00	70.00	X	X	12000	0	0
SHARON MILLER
DIRECTOR	1.00	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	24000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	RENTAL INCOME	Description
Business Code	531120	BusinessCode
Total Revenue Column	911217	TotalRevenueColumn
Related Or Exempt Function Income	911217	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	911217	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1743	TotalRevenueColumn
Exclusion	$1,743	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	40448	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	40448	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	953408	TotalRevenueColumn
Related Or Exempt Function Income	911217	RelatedOrExemptFunctionIncome
Exclusion	$1,743	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	65984	Total
Program Services	65984	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	24000	Total
Management And General	24000	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1836	Total
Management And General	1836	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1450	Total
Management And General	1450	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	6552	Total
Management And General	6552	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	414	Total
Management And General	414	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	652587	Total
Program Services	527425	ProgramServices
Management And General	125162	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	243253	Total
Program Services	181635	ProgramServices
Management And General	61618	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	FundraisingFundraising	Management And GeneralManagementAndGeneral
FUNDRAISING	9749	9749
DUES & FEES	6143		6143
SUPPLIES & INSTRUCTIONAL	642		642

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1012610	Total
Program Services	775044	ProgramServices
Management And General	227817	ManagementAndGeneral
Fundraising	9749	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3590	BOY
EOY	3205	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	133310	BOY
EOY	145963	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	59100	BOY
EOY	1	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	11755083	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1746169	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	9698070	BOY
EOY	10008914	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	411990	BOY
EOY	392974	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	895860	BOY
EOY	895954	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11201920	BOY
EOY	11447011	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	6514	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	10912860	BOY
EOY	10689991	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	205000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	339987	BOY
EOY	655635	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	11252847	BOY
EOY	11557140	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-50927	BOY
EOY	-110129	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-50927	BOY
EOY	-110129	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11201920	BOY
EOY	11447011	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-59202	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Both	X	FinancialStatementBoth

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	95090	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	303391	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	65532	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	51700	CurrentTaxYearMinus1Year
Current Tax Year	40448	CurrentTaxYear
Total	556161	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	947318	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1084030	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1087398	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1087930	CurrentTaxYearMinus1Year
Current Tax Year	911217	CurrentTaxYear
Total	5117893	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1042408	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1387421	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1152930	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1139630	CurrentTaxYearMinus1Year
Current Tax Year	951665	CurrentTaxYear
Total	5674054	Total

Field	Value	IRS element (for citing)
Public Support Total509	5674054	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	20434	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3223	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2256	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	177	CurrentTaxYearMinus1Year
Current Tax Year	1743	CurrentTaxYear
Total	27833	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	20434	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3223	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2256	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	177	CurrentTaxYearMinus1Year
Current Tax Year	1743	CurrentTaxYear
Total	27833	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1062842	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1390644	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1155186	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1139807	CurrentTaxYearMinus1Year
Current Tax Year	953408	CurrentTaxYear
Total	5701887	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99510	PublicSupportPercentage509
Prior Year Support Percentage	0.98680	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2825083	OtherCostOrOtherBasis
Book Value	2825083	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8788445	OtherCostOrOtherBasis
Depreciation	1746169	Depreciation
Book Value	7042276	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	141555	OtherCostOrOtherBasis
Book Value	141555	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Depreciation	1746169	Depreciation
Book Value	-1746169	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8262745	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	RESTRICTED CASH-NON CURRENT	Description
Book Value	895954	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	895954	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	DUE TO RELATED PARTY	Description
Amount	$655,635	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	655635	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	953408	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	953408	RevenueSubtotal
Total Revenue Per Form990	953408	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1012610	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1012610	ExpensesSubtotal
Total Expenses Per Form990	1012610	TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Special Fundraising Events	X	SpecialFundraisingEvents

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	FUNDRAISING	NameOfEvent1
Gross Receipts Event1	40448	GrossReceiptsEvent1
Gross Revenue Event1	40448	GrossRevenueEvent1
Gross Receipts Total	40448	GrossReceiptsTotal
Gross Revenue Total Events	40448	GrossRevenueTotalEvents
Net Income Summary	40448	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	NOAH WEBSTER BASIC SCHOOLS	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7301 E BASELINE ROAD	AddressLine1
City	MESA	City
State	AZ	State
ZIP Code	85208	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	861027635	EINOfRecipient
IRC Section	3	IRCSection
Amount Of Cash Grant	65984	AmountOfCashGrant
Method Of Valuation	FMV	MethodOfValuation
Purpose Of Grant	SUPPORT	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	THE ONLY GRANT THAT IS PASSED THROUGH IS TO A RELATED PARTY.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	IDA OF PIMA COUNTY 2004A 2004A-T	BusinessNameLine1

Field	Value	IRS element (for citing)
Date Issued	2004-03-01	DateIssued
Issue Price	12495000	IssuePrice
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	11143503	TotalProceeds
Amount In Reserve Fund	895700	AmountInReserveFund
Issuance Costs From Proceeds	249900	IssuanceCostsFromProceeds
Capital Expenditures	11184500	CapitalExpenditures
Year Of Subst Completion	2005	YearOfSubstCompletion
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	false	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	false	ProcToUndertkCorrectiveAction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THERE IS ONE MEMBER, NOAH WEBSTER BASIC SCHOOLS-MESA (86-1027635), A RELATED PARTY.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBER SHALL BE ENTITLED TO APPOINT THE BOARD OF DIRECTORS BY A WRITING DELIVERED TO THE SECREATARY OF THE FOUNDATION WITH SUCH SIGNED WRITINGS DELIVERED ON OR WITHIN TEN DAYS BEFORE THE ANNUAL MEETING OF DIRECTORS EACH YEAR WHERE AN ELECTION OF OFFICERS IS SCHEDULED OR OCCUR.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	LAS'S GOVERNING BOARD OF DIRECTORS WILL, ANNUALLY, REVIEW AND APPROVE AT A BOARD MEETING THE FOLLOWING INFORMATION: ANNUAL FINANCIAL REPORTS AS PRESCRIBED BY THE ARIZONA DEPARTMENT OF EDUCATION ALL BUDGETS AND AMENDED BUDGETS ANNUAL AUDITED FINANCIAL STATEMENTS FEDERAL AND STATE INCOME TAX RETURN ALL REPORTING PACKAGES PROVIDED TO TRUSTEES, INVESTORS AND LENDERS PRIOR TO THE REQUIRED REPORTING DEADLINE, THE FINANCIAL DIRECTOR (CFO) WILL PRESENT THE ABOVE INFORMATION TO THE GOVERNING BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. UPON SUFFICIENT DISCUSSION, WITH NO CHANGES REQUIRED, THE PRESIDENT OF THE BOARD WILL ASK FOR A VOTE OF APPROVAL OF THE DOCUMENT. NO TAX RETURNS OR AUDITED FINANCIAL STATEMENTS ARE TO BE ELECTRONICALLY CONVEYED TO BOARD MEMBERS FOR APPROVAL.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EVERY PERSON HAS A DUTY TO DISCLOSE ANY CONFLICTS OF INTEREST. THE GOVERNING BOARD WILL THEN DECIDE IF A CONFLICT OF INTEREST EXISTS. ANY VIOLATIONS TO THE CONFLICT OF INTEREST POLICY ARE DEALT WITH APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION BY THE GOVERNING BOARD.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	LAS SCHOOL FOUNDATION WILL PAY ANNUAL AND OR HOURLY COMPENSATION TO MANAGEMENT AND KEY EMPLOYEES, ADMINISTRATIVE, TEACHING STAFF, TRANSPORTATION STAFF, FOOD PROGRAM STAFF, PLANT AND GROUND MAINTENANCE STAFF, NURSING STAFF AND AIDE AND ASSISTANT STAFF WITHIN THE SCHOOLS ANNUAL BUDGET INCLUDING GRANT AWARDS AND AS DETERMINED BY TWO COMPENSATION COMMITTEES AND DIRECTED BY THE GOVERNING BOARD OF DIRECTORS. A. THE GOVERNING BOARD OF DIRECTORS WILL DETERMINE AND APPROVE TWO COMPENSATION COMMITTEES. 1. A COMMITTEE TO DETERMINE ANNUAL SALARIES FOR MANAGEMENT AND KEY EMPLOYEES. 2. A COMMITTEE TO DETERMINE COMPENSATION FOR ALL STAFF AS OUTLINED IN ARTICLE I. B. THE COMMITTEE TO DETERMINE ANNUAL SALARIES FOR MANAGEMENT AND KEY EMPLOYEES WILL BE COMPRISED OF GOVERNING BOARD OF DIRECTORS AND THE FINANCIAL MANAGER. NO PERSON WHOSE COMPENSATION IS BEING CONSIDERED AND VOTED ON BY THE COMPENSATION COMMITTEE WILL BE ALLOWED TO VOTE ON THEIR COMPENSATION. SAID PERSON SHALL LEAVE THE ROOM WHILE THE COMMITTEE DISCUSSES AND VOTES ON THE SAID PERSONS PROPOSED COMPENSATION. C. THE COMMITTEE TO DETERMINE COMPENSATION FOR ALL STAFF SHALL INCLUDE THE SCHOOL'S DIRECTOR, FINANCIAL MANAGER, AND HUMAN RESOURCE/PAYROLL MANAGER. D. ANNUAL COMPENSATION SURVEYS AND RELIABLE RESEARCH SHALL ME PERFORMED AND CONSIDERED. E. AT NO TIME WILL EXCESSIVE COMPENSATION BE APPROVED BY THE GOVERNING BOARD OF DIRECTORS. F. ALL PROPOSED ANNUAL COMPENSATION WILL BE INCLUDED IN THE PROPOSED AND ACTUAL BUDGETS APPROVED BY THE GOVERNING BOARD OF DIRECTORS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	LAS SCHOOL FOUNDATION WILL PAY ANNUAL AND OR HOURLY COMPENSATION TO MANAGEMENT AND KEY EMPLOYEES, ADMINISTRATIVE, TEACHING STAFF, TRANSPORTATION STAFF, FOOD PROGRAM STAFF, PLANT AND GROUND MAINTENANCE STAFF, NURSING STAFF AND AIDE AND ASSISTANT STAFF WITHIN THE SCHOOLS ANNUAL BUDGET INCLUDING GRANT AWARDS AND AS DETERMINED BY TWO COMPENSATION COMMITTEES AND DIRECTED BY THE GOVERNING BOARD OF DIRECTORS. A. THE GOVERNING BOARD OF DIRECTORS WILL DETERMINE AND APPROVE TWO COMPENSATION COMMITTEES. 1. A COMMITTEE TO DETERMINE ANNUAL SALARIES FOR MANAGEMENT AND KEY EMPLOYEES. 2. A COMMITTEE TO DETERMINE COMPENSATION FOR ALL STAFF AS OUTLINED IN ARTICLE I. B. THE COMMITTEE TO DETERMINE ANNUAL SALARIES FOR MANAGEMENT AND KEY EMPLOYEES WILL BE COMPRISED OF GOVERNING BOARD OF DIRECTORS AND THE FINANCIAL MANAGER. NO PERSON WHOSE COMPENSATION IS BEING CONSIDERED AND VOTED ON BY THE COMPENSATION COMMITTEE WILL BE ALLOWED TO VOTE ON THEIR COMPENSATION. SAID PERSON SHALL LEAVE THE ROOM WHILE THE COMMITTEE DISCUSSES AND VOTES ON THE SAID PERSONS PROPOSED COMPENSATION. C. THE COMMITTEE TO DETERMINE COMPENSATION FOR ALL STAFF SHALL INCLUDE THE SCHOOL'S DIRECTOR, FINANCIAL MANAGER, AND HUMAN RESOURCE/PAYROLL MANAGER. D. ANNUAL COMPENSATION SURVEYS AND RELIABLE RESEARCH SHALL ME PERFORMED AND CONSIDERED. E. AT NO TIME WILL EXCESSIVE COMPENSATION BE APPROVED BY THE GOVERNING BOARD OF DIRECTORS. F. ALL PROPOSED ANNUAL COMPENSATION WILL BE INCLUDED IN THE PROPOSED AND ACTUAL BUDGETS APPROVED BY THE GOVERNING BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	NOAH WEBSTER SCHOOLS-MESA	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7301 E BASELINE ROAD	AddressLine1
City	MESA	City
State	AZ	State
ZIP Code	85208	ZIPCode

Field	Value	IRS element (for citing)
EIN	861027635	EIN
Primary Activities	SCHOOL	PrimaryActivities
Legal Domicile State	AZ	LegalDomicileState
Exempt Code Section	3	ExemptCodeSection
Public Charity Status	2	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	true	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	true	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
NOAH WEBSTER SCHOOLS-MESA
J	911217	AMOUNT RECEIVED
NOAH WEBSTER SCHOOLS-MESA
E	655635	LOAN BALANCE
NOAH WEBSTER SCHOOLS-MESA
B	54941	FMV