WEST GILBERT CHARTER ELEMENTARY SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WEST GILBERT CHARTER ELEMENTARY SCHOOL (EIN 06-1660543)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-02-14
IRS object ID: 201300459349300620
Schema version: 2011v1.5
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 B
Schedule D
Schedule E
Schedule G
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-02-14T08:30:36-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERMAN HOPKINS WRIGHT LAHAM CPAS & ASSOC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	8035 SPYGLASS HILL RD	AddressLine1
City	MELBOURNE	City
State	FL	State
ZIP Code	32940	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	061660543	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WEST GILBERT CHARTER ELEMENTARY	BusinessNameLine1
Business Name Line2	SCHOOL INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	4808552700	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2061 SOUTH GILBERT ROAD	AddressLine1
City	GILBERT	City
State	AZ	State
ZIP Code	85296	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LEONORA KETYER	Name
Title	CHAIR	Title
Phone	4808552700	Phone
Date Signed	2013-02-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROSS WHITLEY	Name
Phone	3217572020	Phone
Date Prepared	2013-02-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LEONORA KETYER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2061 SOUTH GILBERT RD	AddressLine1
City	GILBERT	City
State	AZ	State
ZIP Code	85296	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3119349	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.IMAGINEWESTGILBERT.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	AZ	StateLegalDomicile
Activity Or Mission Description	TO OPERATE A NOT FOR PROFIT CHARTER SCHOOL AND TO CONDUCT EDUCATIONAL RESEARCH, EVALUATION, AND DEVELOPMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2610522	ContributionsGrantsPriorYear
Contributions Grants Current Year	2646862	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	420499	ProgramServiceRevenuePriorYear
Program Service Revenue CY	449714	ProgramServiceRevenueCY
Investment Income Prior Year	-4524	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	822	OtherRevenuePriorYear
Other Revenue Current Year	7265	OtherRevenueCurrentYear
Total Revenue Prior Year	3027319	TotalRevenuePriorYear
Total Revenue Current Year	3103841	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	3206683	OtherExpensePriorYear
Other Expenses Current Year	2977780	OtherExpensesCurrentYear
Total Expenses Prior Year	3206683	TotalExpensesPriorYear
Total Expenses Current Year	2977780	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-179364	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	126061	RevenuesLessExpensesCY
Total Assets BOY	5439057	TotalAssetsBOY
Total Assets EOY	5389182	TotalAssetsEOY
Total Liabilities BOY	4885337	TotalLiabilitiesBOY
Total Liabilities EOY	4709401	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	553720	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	679781	NetAssetsOrFundBalancesEOY
Mission Description	TO OPERATE A NOT FOR PROFIT CHARTER SCHOOL AND TO CONDUCT EDUCATIONAL RESEARCH, EVALUATION, AND DEVELOPMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1666685	Expense
Revenue	449714	Revenue
Description	OPERATION OF A CHARTER SCHOOL WITH APPROXIMATELY 360 STUDENTS IN KINDERGARTEN THROUGH 5TH GRADE.	Description
Total Program Service Expense	1666685	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	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	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	true	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	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
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	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
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
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	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARYANN STACKHOUSE	NamePerson
Telephone Number	4803550504	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2061 SOUTH GILBERT ROAD	AddressLine1
City	GILBERT	City
State	AZ	State
ZIP Code	85296	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LEONORA KETYER
CHAIR	1.00	X	X	0	0	0
HERMAN ORCUTT
SECRETARY	1.00	X	X	0	0	0
MEGAN ZIMMERMANN
DIRECTOR	1.00	X		0	0	0

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

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
IMAGINE SCHOOLS INC
1005 N GLEBE RD STE 610	ARLINGTON	VA	22201	MANAGEMENT	901316
SODEXO INC
9801 WASHINGTONIAN BLVD	GAITHERSBURG	MD	20878	FOOD SUPPLIES	160655

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Government Grants	2646607	GovernmentGrants
All Other Contributions	255	AllOtherContributions
Total Contributions	2646862	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PRE K REVENUE	225466	225466
BEFORE & AFTER CARE	116986	116986
FOOD SERVICE REVENUE	88023	88023
OTHER LOCAL REVENUE	19239	19239

Field	Value	IRS element (for citing)
Total Program Service Revenue	449714	TotalProgramServiceRevenue

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	4329	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	4329	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	4329	TotalRevenueColumn
Exclusion	$4,329	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	18444	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	15508	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	2936	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3103841	TotalRevenueColumn
Related Or Exempt Function Income	449714	RelatedOrExemptFunctionIncome
Exclusion	$4,329	ExclusionAmount

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	314103	Total
Management And General	314103	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1993	Total
Management And General	1993	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13700	Total
Management And General	13700	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1729117	Total
Program Services	1399440	ProgramServices
Management And General	329677	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	11796	Total
Management And General	11796	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	100083	Total
Program Services	39414	ProgramServices
Management And General	60669	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	22424	Total
Program Services	20452	ProgramServices
Management And General	1972	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	55741	Total
Management And General	55741	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	27192	Total
Program Services	27192	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	247092	Total
Management And General	247092	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	120356	Total
Management And General	120356	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	37824	Total
Management And General	37824	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD	150427	150427
JANITORIAL/MAINTENANCE	71401		71401
REPAIRS & MAINTENANCE	25449		25449
TEXTBOOKS	19236	19236

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	29846	Total
Program Services	10524	ProgramServices
Management And General	19322	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2977780	Total
Program Services	1666685	ProgramServices
Management And General	1311095	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	241724	BOY
EOY	255182	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1020711	BOY
EOY	1098473	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	13963	BOY
EOY	5500	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	59949	BOY
EOY	16601	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	46296	BOY
EOY	14945	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4489740	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	981119	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3535498	BOY
EOY	3508621	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	520916	BOY
EOY	489860	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5439057	BOY
EOY	5389182	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	215510	BOY
EOY	152856	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	3625	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	4206293	BOY
EOY	4041950	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	463534	BOY
EOY	510970	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4885337	BOY
EOY	4709401	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	510520	BOY
EOY	593832	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	43200	BOY
EOY	85949	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	553720	BOY
EOY	679781	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5439057	BOY
EOY	5389182	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	126061	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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 B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	892500	OtherCostOrOtherBasis
Book Value	892500	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3597240	OtherCostOrOtherBasis
Depreciation	981119	Depreciation
Book Value	2616121	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3508621	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	BOND ISSUANCE COSTS	Description
Book Value	489860	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	489860	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
DUE TO MANAGEMENT COMPANY	$361,902
CAPITAL LEASE	$101,274
ACCRUED INTEREST	$32,308
DUE TO RELATED PARTY - OTHER SCHOOLS	$15,486

Field	Value	IRS element (for citing)
Total Of Amounts	510970	TotalOfAmounts
Total Revenue	3103841	TotalRevenue
Total Expenses	2977780	TotalExpenses
Excess Or Deficit For Year	126061	ExcessOrDeficitForYear
Excess Or Deficit Per FS	126061	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3119349	TotRevenueEtcAuditedFinclStmt
Other Revenues	15508	OtherRevenues
Revenue Not Rptd F990	15508	RevenueNotRptdF990
Revenue Subtotal	3103841	RevenueSubtotal
Total Revenue Per Form990	3103841	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2993288	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	15508	OtherExpensesIncluded
Expenses Not Rptd F990	15508	ExpensesNotRptdF990
Expenses Subtotal	2977780	ExpensesSubtotal
Total Expenses Per Form990	2977780	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	FUNDRAISING EXPENSES 15,508 FUNDRAISING EXPENSES -15,508
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	FUNDRAISING EXPENSES 15,508
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	FUNDRAISING EXPENSES 15,508

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	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 6	ReturnReference
Explanation	THE SCHOOL RECEIVES ARIZONA STATE FUNDING TO OPERATE A PUBLIC CHARTER SCHOOL	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SCHOOL FUNDRAIS	NameOfEvent1
Gross Receipts Event1	18444	GrossReceiptsEvent1
Gross Revenue Event1	18444	GrossRevenueEvent1
Other Direct Expenses Event1	15508	OtherDirectExpensesEvent1
Gross Receipts Total	18444	GrossReceiptsTotal
Gross Revenue Total Events	18444	GrossRevenueTotalEvents
Other Direct Expenses Total Events	15508	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	15508	DirectExpenseSummaryEvents
Net Income Summary	2936	NetIncomeSummary

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	IDA COUNTY OF PIMA EDUCATION REV BD	BusinessNameLine1

Field	Value	IRS element (for citing)
CUSIP Number	72177MBX4	CUSIPNumber
Date Issued	2003-05-15	DateIssued
Issue Price	5220000	IssuePrice
Description Of Purpose	FUNDED LAND AND BUILDING	DescriptionOfPurpose
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)
Total Proceeds	4041950	TotalProceeds
Amount In Reserve Fund	1098473	AmountInReserveFund
Issuance Costs From Proceeds	776404	IssuanceCostsFromProceeds
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)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	false	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	false	EngageBondCounselResearch
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
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
Exception To Rebate	false	ExceptionToRebate

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	IMAGINE SCHOOLS, INC. PROVIDES COMPREHENSIVE MANAGEMENT SERVICES INCLUDING STAFFING.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE 990 IS E-MAILED TO ALL BOARD MEMBERS PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICTS ARE DISCUSSED AND DISCLOSED AT BOARD MEETINGS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
WEST GILBERT CHARTER MIDDLE SCHOOL
14919 SOUTH GILBERT	GILBERT	AZ	85296	300047632	SCHOOL	AZ	501C3	2	SCHOOL BD	false
IMAGINE ELEMENTARY AT TEMPE INC
1538 E SOUTHERN AVE	TEMPE	AZ	85282	204931151	SCHOOL	AZ	501C3	2	SCHOOL BD	false
IMAGINE CHARTER ELEMENTARY AT DESE
6738 W MCDOWELL RD	PHOENIX	AZ	85035	204936729	SCHOOL	AZ	501C3	2	SCHOOL BD	false
IMAGINE CHARTER ELEMENTARY AT CAMEL
5050 N 19TH AVE	PHOENIX	AZ	85015	204931127	SCHOOL	AZ	501C3	2	SCHOOL BD	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	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	false	LoansOrGuaranteesFromOtherOrg
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	false	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