AMERICAN LEADERSHIP ACADEMY INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN LEADERSHIP ACADEMY INC (EIN 27-0333296)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202611359349311221
- Schema version
- 2024v5.5
- 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 I
- Schedule K
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T14:28:49-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2055 E WARNER RD STE 101 | AddressLine1Txt |
| City | TEMPE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85284 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270333296 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN LEADERSHIP ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4804202101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6913 E REMBRANDT AVE SUITE 2 | AddressLine1Txt |
| City | MESA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85212 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RALPH PEW | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4804202101 | PhoneNum |
| Signature | 2026-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | COLETTE KAMPS | PreparerPersonNm |
| PTIN | P00367616 | PTIN |
| Phone | 4808394900 | PhoneNum |
| Preparation | 2026-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RALPH PEW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6913 E REMBRANDT AVE STE 2 | AddressLine1Txt |
| City | MESA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $175,836,703 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | ALASCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | OPERATES K-12 PUBLIC CHARTER SCHOOLS IN ARIZONA | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 650 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $26,206,778 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,905,262 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $131,773,643 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $146,500,737 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,236,109 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $194,595 | CYOtherRevenueAmt |
| PY Total Revenue | $157,980,421 | PYTotalRevenueAmt |
| CY Total Revenue | $175,836,703 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,650 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $73,097,239 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $93,052,870 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $91,080,538 | PYOtherExpensesAmt |
| CY Other Expenses | $106,366,280 | CYOtherExpensesAmt |
| PY Total Expenses | $164,177,777 | PYTotalExpensesAmt |
| CY Total Expenses | $199,426,800 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,197,356 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$23,590,097 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $551,202,598 | TotalAssetsBOYAmt |
| Total Assets EOY | $654,967,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $560,487,705 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $687,842,721 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$9,285,107 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$32,875,204 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE THE BEST EDUCATIONAL EXPERIENCE TO AS MANY STUDENTS AS POSSIBLE IN A MORAL AND WHOLESOME ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $166,073,997 | ExpenseAmt |
| Grant | $7,650 | GrantAmt |
| Revenue | $146,695,332 | RevenueAmt |
| Desc | AMERICAN LEADERSHIP ACADEMY IS A TUITION-FREE, PUBLICLY FUNDED, K-12 CHARTER SCHOOL WITH 23 CAMPUSES ACROSS THE EAST VALLEY. SINCE 2009, ALA HAS COMBINED ACADEMIC EXCELLENCE AND CHARACTER DEVELOPMENT TO CREATE AN EXCEPTIONAL EDUCATIONAL EXPERIENCE FOR OVER 15,000 STUDENTS ACROSS ALL THEIR CAMPUSES. ALA PROVIDES AN ENVIRONMENT WHERE STUDENTS CAN THRIVE AS LEADERS IN THE CLASSROOM AND ON THE FIELD THROUGH AIA AND CAA CHAMPIONSHIP SPORTS, INTRAMURAL SPORTS FOR ELEMENTARY STUDENTS, AS WELL AS AWARD-WINNING FINE ARTS PROGRAMS. THROUGH ITS MISSION, ALA PREPARES ITS STUDENTS TO NOT JUST BE GREAT STUDENTS OF TODAY BUT GREAT LEADERS OF TOMORROW. CONTINUED ON SCHEDULE OALA OPERATES A PRE-K PROGRAM AT 12 OF ITS CAMPUSES WITH AN ENROLLMENT OF OVER 500 STUDENTS. THIS TUITION BASED PROGRAM PREPARES EARLY LEARNERS FOR KINDERGARTEN BY BUILDING ALA CURRICULUM-ALIGNED FOUNDATIONS FOR READING, MATH, AND SCIENCE AND PROVIDING THEM WITH OPPORTUNITIES TO DEVELOP SOCIAL SKILLS THAT WILL MAKE THEM SUCCESSFUL LEARNERS. | Desc |
| Total Program Service Expenses | $166,073,997 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 64 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFF PATTERSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4804202101 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6913 E REMBRANDT AVE SUITE 2 | AddressLine1Txt |
| City | MESA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RALPH PEW | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LACEY BROWN | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRANDON CLARKE | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KACEY HAMMAR | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PETER EVANS | ||||||
| DIRECTOR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT PLOWMAN | ||||||
| CFO | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLUCOR CONTRACTING INC | |||||
| 21738 E ORION WAY | QUEEN CREEK | AZ | 85242 | CONSTRUCTION | $42,266,434 |
| CHARTER ONE LLC | |||||
| 6913 E REMBRANDT AVE | MESA | AZ | 85212 | MANAGEMENT SERVICES | $19,929,517 |
| CHARTWELLS DINING SERVICES | |||||
| PO BOX 417632 | BOSTON | MA | 02241 | FOOD SERVICE MANAGEMENT | $4,573,578 |
| WAY CONSTRUCTION DEVELOMENT LLC | |||||
| 6913 E REMBRANDT AVE | MESA | AZ | 85212 | CONSTRUCTION | $2,788,929 |
| FOUNDATIONS DEVELOPMENTAL HOUSE | |||||
| 4100 S LINDSAY RD STE 113 | GILBERT | AZ | 85297 | SPEECH-LANGUATE PATHOLOGY SERVICES | $2,368,149 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 40 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $25,482,194 | GovernmentGrantsAmt |
| All Other Contributions | $423,068 | AllOtherContributionsAmt |
| Noncash Contributions | $196,223 | NoncashContributionsAmt |
| Total Contributions | $25,905,262 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EQUALIZATION | 611600 | $135,645,812 | $135,645,812 |
| FOOD SERVICE | 611600 | $3,887,323 | $3,887,323 |
| SPORTS AND STUDENT FEES | 611600 | $3,711,109 | $3,711,109 |
| TUITION | 611600 | $2,515,083 | $2,515,083 |
| TRANSPORTATION FEES & FIELD TRIPS | 611600 | $741,410 | $741,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $146,500,737 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,236,109 | TotalRevenueColumnAmt |
| Exclusion | $3,236,109 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,692 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,692 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,692 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,692 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LIQUIDATED DAMAGES | 900099 | $127,500 | $127,500 |
| MISCELLANEOUS INCOME | 900099 | $26,887 | $26,887 |
| IT FEES | 900099 | $13,744 | $13,744 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,772 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,772 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $179,903 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $175,836,703 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $146,695,332 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,236,109 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,650 | TotalAmt |
| Program Services | $7,650 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,120,989 | TotalAmt |
| Program Services | $77,064,940 | ProgramServicesAmt |
| Management And General | $4,056,049 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,137,438 | TotalAmt |
| Program Services | $964,963 | ProgramServicesAmt |
| Management And General | $172,475 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,032,394 | TotalAmt |
| Program Services | $4,277,535 | ProgramServicesAmt |
| Management And General | $754,859 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,762,049 | TotalAmt |
| Program Services | $4,897,742 | ProgramServicesAmt |
| Management And General | $864,307 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,814,598 | TotalAmt |
| Program Services | $2,762,920 | ProgramServicesAmt |
| Management And General | $11,051,678 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,410 | TotalAmt |
| Management And General | $207,410 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,300 | TotalAmt |
| Management And General | $67,300 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,018,921 | TotalAmt |
| Program Services | $3,327,639 | ProgramServicesAmt |
| Management And General | $12,691,282 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $703,296 | TotalAmt |
| Program Services | $703,296 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,080,946 | TotalAmt |
| Program Services | $4,826,899 | ProgramServicesAmt |
| Management And General | $254,047 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,437 | TotalAmt |
| Program Services | $244,828 | ProgramServicesAmt |
| Management And General | $81,609 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,007 | TotalAmt |
| Program Services | $9,005 | ProgramServicesAmt |
| Management And General | $3,002 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,862,117 | TotalAmt |
| Program Services | $31,862,117 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,807,208 | TotalAmt |
| Program Services | $15,807,208 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $964,028 | TotalAmt |
| Program Services | $964,028 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES AND OTHER | $8,989,183 | $7,191,345 | $1,797,838 |
| FOOD SERVICES | $4,805,008 | $4,805,008 | |
| REPAIRS AND MAINTENANCE | $2,237,152 | $2,125,294 | $111,858 |
| DUES AND FEES | $1,414,213 | $1,131,370 | $282,843 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,056,456 | TotalAmt |
| Program Services | $3,100,210 | ProgramServicesAmt |
| Management And General | $955,246 | ManagementAndGeneralAmt |
| Fundraising | $1,000 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,426,800 | TotalAmt |
| Program Services | $166,073,997 | ProgramServicesAmt |
| Management And General | $33,351,803 | ManagementAndGeneralAmt |
| Fundraising | $1,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,082,499 | BOYAmt |
| EOY | $28,480,364 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,894 | BOYAmt |
| EOY | $5,569,891 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,713,042 | BOYAmt |
| EOY | $1,050,134 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800,292 | BOYAmt |
| EOY | $1,344,073 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $549,214,761 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $67,855,259 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,963,147 | BOYAmt |
| EOY | $481,359,502 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,311,724 | BOYAmt |
| EOY | $137,163,553 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,202,598 | BOYAmt |
| EOY | $654,967,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,530,631 | BOYAmt |
| EOY | $21,347,072 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,149 | BOYAmt |
| EOY | $77,287 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,649,197 | BOYAmt |
| EOY | $607,504,194 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,284,978 | BOYAmt |
| EOY | $156,013 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,003,750 | BOYAmt |
| EOY | $58,758,155 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $560,487,705 | BOYAmt |
| EOY | $687,842,721 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$10,270,055 | BOYAmt |
| EOY | -$35,006,029 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $984,948 | BOYAmt |
| EOY | $2,130,825 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$9,285,107 | BOYAmt |
| EOY | -$32,875,204 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,202,598 | BOYAmt |
| EOY | $654,967,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$23,590,097 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,887,775 | OtherCostOrOtherBasisAmt |
| Book Value | $71,887,775 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $408,117,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $67,855,259 | DepreciationAmt |
| Book Value | $340,262,272 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,031,287 | OtherCostOrOtherBasisAmt |
| Book Value | $5,031,287 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,490,657 | OtherCostOrOtherBasisAmt |
| Book Value | $30,490,657 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,687,511 | OtherCostOrOtherBasisAmt |
| Book Value | $33,687,511 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $481,359,502 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND RESERVE FUNDS | $68,046,020 |
| BOND COSTS NET OF ACCUMULATED AMORTIZATION | $18,507,316 |
| FINANCING LEASE RIGHT OF USE ASSETS | $50,357,181 |
| OPERATING LEASE RIGHT OF USE ASSETS | $253,036 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $137,163,553 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCE LEASE LIABILITIES | $50,486,438 |
| LINE OF CREDIT | $8,000,000 |
| OPERATING LEASE LIABILITIES | $271,717 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $58,758,155 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $175,836,703 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $175,836,703 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $175,836,703 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $199,426,800 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $199,426,800 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $199,426,800 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL FOLLOWS ACCOUNTING STANDARDS FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRE THAT TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2025, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | AMERICAN LEADERSHIP ACADEMY HAS AN OPEN-ENROLLMENT POLICY IN ACCORDANCE WITH A.R.S. 15-184 AND DOES NOT DISCRIMINATE IN ITS ADMISSIONS OR ENROLLMENT PRACTICES ON THE BASIS OF RACE, ETHNICITY, NATIONAL ORIGIN, AGE, RELIGION, GENDER, INCOME LEVEL, DISABILITY, ENGLISH PROFICIENCY OR ATHLETIC ABILITY. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVES STATE EQUALIZATION FUNDS AND OTHER GOVERNMENT FUNDING. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 51 | RecipientCnt |
| Cash Grant | $7,650 | CashGrantAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| IDA OF THE COUNTY OF PIMA | ||||||||
| A | 859445981 | 72177MQX8 | 2015-12-29 | $24,890,000 | TO REFUND SERIES 2012 BONDS AND TO FUND MULTIPLE CAPITAL PROJECTS | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| B | 859445981 | 72177MSQ1 | 2019-10-01 | $40,475,000 | TO FUND MULTIPLE CAPITAL PROJECTS AND REDUCE DEBT OBLIGATIONS | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| C | 859445981 | 72177MUE5 | 2022-03-17 | $186,960,000 | TO REFUND SERIES 2017 BONDS FOR VARIOUS SCHOOL CAMPUS FACILITIES | 0 | 0 | 0 |
| IDA OF THE COUNTY OF PIMA | ||||||||
| D | 859445981 | 72177MTS6 | 2021-11-18 | $20,250,000 | TO FUND THE PURCHASE OF QUEEN CREEK FIELDHOUSE FACILIITES, LAND & CAFETERIA | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $24,890,000 | $2,261,179 | $737,885 | $10,915,936 | $10,975,000 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $40,475,000 | $3,578,407 | $1,028,048 | $13,021,858 | $22,846,687 | 2019 | Yes (1) | 0 | Yes (1) | Yes (1) |
| C | $186,960,000 | $15,017,549 | $3,182,186 | $168,760,265 | 2022 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| D | $20,250,000 | $2,225,359 | $589,226 | $17,435,415 | 2022 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| SIERRA VISTA IDA | |||||||
| A | 82652UAG7 | 2023-08-01 | $141,505,000 | FOR CONSTRUCTION OF SCHOOL CAMPUS FACILITIES WITH SIERRA VISTA | 0 | 0 | 0 |
| SIERRA VISTA IDA | |||||||
| B | 82652UAY8 | 2024-10-13 | $201,620,000 | TO FUND MULTIPLE CAPITAL PROJECTS AND REDUCE DEBT OBLIGATIONS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Working Capital ExpendituresWorkingCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $141,505,000 | $15,573,453 | $1,710,936 | $78,618,073 | $45,602,538 | 2023 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $201,620,000 | $19,908,866 | $1,654,703 | $84,714,321 | $89,842,110 | 2025 | 0 | 0 | Yes (1) | Yes (1) | $5,500,000 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEW AND LAKE PLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD PRESIDENT HAS OWNERSHIP IN FIRM | RelationshipDescriptionTxt |
| Transaction | $47,266 | TransactionAmt |
| Transaction | CONSULTING / LEGAL/ LAND USE SERVICES FOR AT AND WFH CAMPUSES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 18 | ContributionCnt |
| Noncash Contributions Rpt F990 | $130,369 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (9 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | HUNTER TIRE CHANGER | 1 | $20,000 | FMV |
| Yes (X) | MUSICAL INSTRUMENTS (PIANO, DRUM SETS) | 3 | $19,850 | FMV |
| Yes (X) | HELICOPTER FRAMES, COMPONENTS AND ROTOR BLADES | 2 | $10,000 | FMV |
| Yes (X) | AESTHETICS SPA TABLE | 1 | $6,000 | FMV |
| Yes (X) | SANDBLASTERS | 1 | $4,500 | FMV |
| Yes (X) | CONSTRUCTION SUPPLIES | 1 | $2,500 | FMV |
| Yes (X) | FORD PARTS | 1 | $2,000 | FMV |
| Yes (X) | MUSIC ACCESSORIES | 1 | $804 | FMV |
| Yes (X) | PICTURE AND TICKET BOOTH | 1 | $200 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER IN PART I, COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL CONTRIBUTIONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ALA CONTRACTS WITH ALA MANAGEMENT SERVICES, A NONPROFIT ORGANIZATION THAT PROVIDES LEASED EMPLOYEES TO ALA. EMPLOYEES OF ALA MANAGEMENT SERVICES WHO ARE LEASED TO ALA PROVIDE SERVICES THAT INCLUDE HIRING, FIRING, SUPERVISING OTHER PERSONNEL, AND PLANNING/EXECUTING BUDGETS AND FINANCIAL OPERATIONS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE SEPARATE COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S CONTROLLER AND CFO REVIEW THE FORM 990 BEFORE IT IS FILED. ALSO, A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY BY ENSURING THE FOLLOWING WHEN POTENTIAL CONFLICTS OF INTEREST ARISE: THE FACT OF SUCH RELATIONSHIP IS DISCLOSED OR KNOWN TO THE BOARD WHICH AUTHORIZES, APPROVES, OR RATIFIES THE CONTRACT OR TRANSACTION BY A VOTE OR CONSENT SUFFICIENT FOR THE PURPOSE WITHOUT COUNTING THE VOTES OR CONSENTS OF THE INTERESTED DIRECTORS. THE DIRECTOR WITH A CONFLICTING INTEREST PLAYS NO PART, DIRECTLY OR INDIRECTLY, IN THE BOARD'S DELIBERATIONS OR VOTE. THE CONTRACT OR TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AT THE TIME THE CONTRACT OR TRANSACTION IS AUTHORIZED, APPROVED, OR RATIFIED IN THE LIGHT OF CIRCUMSTANCES KNOWN TO THOSE ENTITLED TO VOTE ON THE MATTER AT THAT TIME. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION CONTRACTS WITH A THIRD PARTY TO PROVIDE MANAGEMENT SERVICES AND THEREFORE DOES NOT COMPENSATE ITS EXECUTIVES DIRECTLY. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 1023 IS MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION WILL CONSIDER MAKING ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |