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<Return xmlns="http://www.irs.gov/efile" returnVersion="2009v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-02-11T14:31:10-07:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Joel D Huber CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3048 E Baseline Rd Suite 116</AddressLine1>
        <City>Mesa</City>
        <State>AZ</State>
        <ZIPCode>85204</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2009-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>300047635</EIN>
      <Name>
        <BusinessNameLine1>EAST MESA CHARTER ELEMENTARY SCHOOL</BusinessNameLine1>
      </Name>
      <NameControl>EAST</NameControl>
      <USAddress>
        <AddressLine1>9701 E SOUTHERN AVE</AddressLine1>
        <City>Mesa</City>
        <State>AZ</State>
        <ZIPCode>85208</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR PHILIP GEIGER</Name>
      <Title>CHAIR</Title>
      <Phone>4803556830</Phone>
      <DateSigned>2011-02-06</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Joel D Huber</Name>
      <Phone>4805039200</Phone>
      <DatePrepared>2011-02-11</DatePrepared>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
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      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="3">X</Organization501c>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2002</YearFormation>
      <StateLegalDomicile>AZ</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDE ELEMENTARY EDUCATION</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>63</TotalNbrEmployees>
      <TotalNbrVolunteers>10</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>707697</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1518269</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3480288</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>2978956</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
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      <TotalRevenuePriorYear>4381788</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>4660679</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
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      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
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      <TotalExpensesPriorYear>4239325</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>4464261</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>142463</RevenuesLessExpensesPriorYear>
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      <TotalAssetsEOY>770910</TotalAssetsEOY>
      <TotalLiabilitiesBOY>552796</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>698604</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-124112</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>72306</NetAssetsOrFundBalancesEOY>
      <MissionDescription>PROVIDE ELEMENTARY EDUCATION</MissionDescription>
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      <SignificantChange>false</SignificantChange>
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      <TotalProgramServiceExpense>4260678</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
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      <CreditCounseling>false</CreditCounseling>
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      <BalanceSheetAmountsReported referenceDocumentId="990D">true</BalanceSheetAmountsReported>
      <IndependentAuditFinancialStmt referenceDocumentId="990D">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="990E">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="990R">true</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>63</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>true</NonDeductibleContributions>
      <NonDeductibleDisclosure>true</NonDeductibleDisclosure>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>3</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>true</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>AZ</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>ACCOUNTING DEPARTMENT</NamePerson>
        <TelephoneNumber>4803556830</TelephoneNumber>
        <AddressUS>
          <AddressLine1>9701 E SOUTHERN AVE</AddressLine1>
          <City>Mesa</City>
          <State>AZ</State>
          <ZIPCode>85208</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>PHILIP GEIGER</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LEONORA FARRAH</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RENEE FRENCH-PRADO</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <GovernmentGrants>1160529</GovernmentGrants>
      <AllOtherContributions>357740</AllOtherContributions>
      <TotalContributions>1518269</TotalContributions>
      <ProgramServiceRevenue>
        <Description>STATE EQUALIZATION</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>2572133</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2572133</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SCHOOL LUNCH PROGRAM</Description>
        <BusinessCode>722210</BusinessCode>
        <TotalRevenueColumn>62135</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>62135</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>CONTRACTED LABOR</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>344688</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>344688</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>2978956</TotalProgramServiceRevenue>
      <OtherRevenueMisc>
        <Description>BEFORE AND AFTER SCHOOL</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>163454</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>163454</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>163454</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>4660679</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3142410</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <OtherExpenses>
        <Description>CHARTER SCHOOL PROGRAM</Description>
        <Total>4260678</Total>
        <ProgramServices>4260678</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>GENERAL AND ADMINISTRATN</Description>
        <Total>203583</Total>
        <ManagementAndGeneral>203583</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4464261</Total>
        <ProgramServices>4260678</ProgramServices>
        <ManagementAndGeneral>203583</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <JointCosts>X</JointCosts>
      <CashNonInterestBearing>
        <BOY>221674</BOY>
        <EOY>402389</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
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        <EOY>26722</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
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        <EOY>41082</EOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>39151</BOY>
        <EOY>35508</EOY>
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      <LandBuildingsEquipmentBasis>365880</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>100671</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>95527</BOY>
        <EOY>265209</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>428684</BOY>
        <EOY>770910</EOY>
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      <AccountsPayableAccruedExpenses>
        <BOY>181737</BOY>
        <EOY>342682</EOY>
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      <OtherLiabilities>
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        <EOY>355922</EOY>
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      <TotalLiabilities>
        <BOY>552796</BOY>
        <EOY>698604</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-124112</BOY>
        <EOY>72306</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>-124112</BOY>
        <EOY>72306</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>428684</BOY>
        <EOY>770910</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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    <IRS990ScheduleA documentId="990A">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="990C">
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
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        <Depreciation>100671</Depreciation>
        <BookValue>265209</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>265209</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DUE TO RELATED PARTI</Description>
        <Amount>267011</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>NOTE PAYABLE RELATED</Description>
        <Amount>88911</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>355922</TotalOfAmounts>
      <TotalRevenue>4660679</TotalRevenue>
      <TotalExpenses>4464261</TotalExpenses>
      <ExcessOrDeficitForYear>196418</ExcessOrDeficitForYear>
      <PriorPeriodAdjustments>76891</PriorPeriodAdjustments>
      <TotalAdjustments>76891</TotalAdjustments>
      <ExcessOrDeficitPerFS>273309</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>4660679</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>4660679</RevenueSubtotal>
      <TotalRevenuePerForm990>4660679</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4464261</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>4464261</ExpensesSubtotal>
      <TotalExpensesPerForm990>4464261</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="990E">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <PubViaBroadcastMediaExpln>THE SCHOOLS NONDISCRIMINATORY POLICY IS DESCRIBED IN THE PARENT HANDBOOK WHICH IS HANDED OUT TO ANYONE INQUIRING ABOUT ATTENDING THE SCHOOL</PubViaBroadcastMediaExpln>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Management duties delegation (Part VI, line 3)</Identifier>
        <Explanation>Management of the Charter School is delegated to an outside entity Imagine Schools</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>The governing body reviews tax filings prior to the filing taking place</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>The governing board requires compoliance with the conflict of interest policy for all members</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>The School makes available to the public upon request all documents that are designated as public documents</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>IMAGINE MIDDLE AT EAST MESA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>9701 E SOUTHERN AVE</AddressLine1>
          <City>Mesa</City>
          <State>AZ</State>
          <ZIPCode>85208</ZIPCode>
        </AddressUS>
        <EIN>204931176</EIN>
        <PrimaryActivities>SHARED FACILITIES</PrimaryActivities>
      </Form990ScheduleRPartII>
    </IRS990ScheduleR>
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