EAST MESA CHARTER ELEMENTARY SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: EAST MESA CHARTER ELEMENTARY SCHOOL (EIN 30-0047635)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-13
IRS object ID: 201420449349301582
Schema version: 2012v2.1
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 C
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-13T13:37:23-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	860995680	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Joel D Huber CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3048 E Baseline Rd Suite 116	AddressLine1
City	Mesa	City
State	AZ	State
ZIP Code	85204	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	300047635	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EAST MESA CHARTER ELEMENTARY SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	EAST	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9701 E SOUTHERN AVE	AddressLine1
City	Mesa	City
State	AZ	State
ZIP Code	85208	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PHILIP GEIGER	Name
Title	PRESIDENT-DIREC	Title
Phone	4803556830	Phone
Date Signed	2014-04-13	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Joel D Huber	Name
PTIN	P00221438	PTIN
Phone	4805039200	Phone
Date Prepared	2014-02-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PHILIP GEIGER	NameOfPrincipalOfficerPerson
Gross Receipts	4668448	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	AZ	StateLegalDomicile
Activity Or Mission Description	PROVIDE ELEMENTARY EDUCATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	63	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	534722	ContributionsGrantsPriorYear
Contributions Grants Current Year	614069	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3587108	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3659099	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	450420	OtherRevenuePriorYear
Other Revenue Current Year	395280	OtherRevenueCurrentYear
Total Revenue Prior Year	4572250	TotalRevenuePriorYear
Total Revenue Current Year	4668448	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4519892	OtherExpensePriorYear
Other Expenses Current Year	4614442	OtherExpensesCurrentYear
Total Expenses Prior Year	4519892	TotalExpensesPriorYear
Total Expenses Current Year	4614442	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	52358	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	54006	RevenuesLessExpensesCY
Total Assets BOY	866938	TotalAssetsBOY
Total Assets EOY	987232	TotalAssetsEOY
Total Liabilities BOY	814827	TotalLiabilitiesBOY
Total Liabilities EOY	881115	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	52111	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	106117	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE ELEMENTARY EDUCATION	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3585866	Expense
Description	PROVIDE A QUALITY EDUCATION TO APPROXIMATELY 600 ELEMENTARY STUDENTS.	Description
Total Program Service Expense	3585866	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	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	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
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	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
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	63	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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
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	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	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	false	CompensationProcessCEO
Compensation Process Other	false	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	EAST MESA CHARTER ELEMENTARY SCHOOL	NamePerson
Telephone Number	4803556830	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	9701 E SOUTHERN AVE	AddressLine1
City	Mesa	City
State	AZ	State
ZIP Code	85208	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PHILIP GEIGER
PRESIDENT-DIRECTOR	1.00	X	0	0	0
RENEE FRENCH-PRADO
SECRETARY-DIRECTOR	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	614069	GovernmentGrants
Total Contributions	614069	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
STATE EQUALIZATION	611710	3483700	3483700
SCHOOL LUNCH PROGRAM	722210	175399	175399

Field	Value	IRS element (for citing)
Total Program Service Revenue	3659099	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BEFORE AND AFTER SCHOOL	611710	158209	158209
PRE K - SUMMER PROGRAM	611710	90153	90153
FOOD SERVICE AND LEASE	611710	132865	132865

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14053	TotalRevenueColumn
Related Or Exempt Function Income	14053	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	395280	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4668448	TotalRevenueColumn
Related Or Exempt Function Income	4054379	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CHARTER SCHOOL PROGRAM	3585866	3585866
GENERAL AND ADMINISTRATN	1028576		1028576

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4614442	Total
Program Services	3585866	ProgramServices
Management And General	1028576	ManagementAndGeneral
Fundraising	0	Fundraising

Field	Value	IRS element (for citing)
Joint Costs	X	JointCosts

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	438302	BOY
EOY	613949	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	12052	BOY
EOY	10570	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	58139	BOY
EOY	42163	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	25073	BOY
EOY	24329	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	636873	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	340652	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	333372	BOY
EOY	296221	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	866938	BOY
EOY	987232	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	275756	BOY
EOY	374508	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	539071	BOY
EOY	506607	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	814827	BOY
EOY	881115	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	52111	BOY
EOY	106117	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	52111	BOY
EOY	106117	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	866938	BOY
EOY	987232	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	54006	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
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 Separate	X	FinancialStatementSeparate

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)
School170b1 Aii	X	School170b1Aii

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	636873	InvestmentCostOrOtherBasis
Depreciation	340652	Depreciation
Book Value	296221	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	296221	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
DUE TO RELATED PARTI	$116,045
NOTE PAYABLE RELATED	$227,401
NOTE PAYABLE	$163,161

Field	Value	IRS element (for citing)
Total Of Amounts	506607	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	4668448	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4668448	RevenueSubtotal
Total Revenue Per Form990	4668448	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4614442	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4614442	ExpensesSubtotal
Total Expenses Per Form990	4614442	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Management duties delegation Part VI line 3	Management of the Charter School is delegated to an outside entity, Imagine Schools.
O02	Form 990 governing body review Part VI line 11	The governing body reviews tax filings prior to the filing taking place.
O03	Conflict of interest policy compliance Part VI line 12c	The governing board requires compoliance with the conflict of interest policy for all members.
O04	Governing documents etc available to public Part VI line 19	The School makes available to the public upon request all documents that are designated as public documents.