2024-04-30T10:28:37-05:00 2023-06-30 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-07-01 811370901 Legacy Traditional Schools - Nevada Inc % INGMAR BERG LEGA 4802705438 3125 S Gilbert Road Chandler AZ 85286 Amanda Pratt President 4802705438 2024-05-15 true Amanda Pratt 999009999 Noelle Alberto P01704142 9727028262 2022 2023-04-26 12:10:37Z Amanda Pratt 3125 S Gilbert Road Chandler AZ 85286 40722855 false X northvalley.legacytraditional.org X 2016 NV TO PROVIDE ALL STUDENTS WITH OPPORTUNITIES, LEADERSHIP, GUIDANCE, AND SUPPORT TO ACHIEVE ACADEMIC ...(CONTINUED IN SCHEDULE O) 7 7 489 3970 0 0 35633901 38802389 1441892 1528001 23107 392465 4458 0 37103358 40722855 0 0 0 0 21009097 23623200 0 0 0 17683607 18987223 38692704 42610423 -1589346 -1887568 101557263 101216391 112601062 114147758 -11043799 -12931367 X TO PROVIDE ALL STUDENTS WITH OPPORTUNITIES, LEADERSHIP, GUIDANCE, AND SUPPORT TO ACHIEVE ACADEMIC EXCELLENCE IN A SAFE, NEOTRADITIONAL LEARNING ENVIRONMENT, TAUGHT BY CARING, KNOWLEDGEABLE AND HIGHLY EFFECTIVE EDUCATORS IN COOPERATION WITH SUPPORTIVE, INVOLVED FAMILIES. false false 37634103 1528001 DURING THE CURRENT YEAR, THE ORGANIZATION PROVIDED HIGH QUALITY EDUCATIONAL SERVICES TO 3,963 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE AT ITS CAMPUSES THROUGHOUT NEVADA. THOSE STUDENTS WERE PROVIDED A WELL-ROUNDED EDUCATION THAT INCLUDES READING, WRITING, MATHEMATICS, SCIENCE, SOCIAL STUDIES, HISTORY, MUSIC, ART, AND PHYSICAL EDUCATION, AS WELL AS EXTRACURRICULAR ACTIVITIES INCLUDING ATHLETICS, CLUBS, FIELD TRIPS, AND DAILY TUTORING. 37634103 true true false false false false false false false false true false false true true false true true true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 22 0 true 489 true false false false false false false false false false false false false X 7 7 false true false false false false false true false false false true true true true true true false false false X INGMAR BERG 4802705438 3125 S GILBERT ROAD CHANDLER AZ 85286 X NATHALIE BURGESS ASSC SUPERINTENDENT OF ACAD. 40.0 0.0 X 127955 0 37172 JENNIFER EMLING Superintendent OF NV 40.0 0.0 X 124142 0 26433 Amanda Pratt President 5.0 0.0 X X 0 0 0 Stephen Steele Treasurer 5.0 0.0 X X 0 0 0 Melissa Woodbury Director END:01/23 5.0 0.0 X 0 0 0 RICK PHILLIPS VICE PRESIDENT 5.0 0.0 X X 0 0 0 Katy Larrabee SECRETARY 5.0 0.0 X X 0 0 0 Ralph Hartmann director 5.0 0.0 X 0 0 0 KRISTEN WATSON Director 5.0 0.0 X 0 0 0 LINDSAY MERRILL DIRECTOR START:01/23 5.0 0.0 X 0 0 0 252097 0 63605 2 false true false Vertex Education LLC 3125 S Gilbert Rd Chandler AZ 85286 Management Fees 5923725 VocoVision LLC dba Soliant Health L PO Box 934411 ATLANTA GA 31193 Special Education 181464 2 38749389 53000 38802389 Lunch Fees 611710 182724 182724 School Programs 611710 235308 235308 LKC Programs 611710 1109969 1109969 1528001 344762 344762 0 0 0 0 0 47703 47703 47703 47703 0 0 0 0 0 0 0 0 0 0 40722855 1528001 392465 0 0 0 0 0 0 15531525 13657322 1874203 6224030 5472971 751059 1379806 1213304 166502 487839 428971 58868 5600794 4924941 675853 53798 53798 39909 39909 0 0 0 2539877 2233388 306489 220554 193940 26614 2193791 1956673 237118 460654 405066 55588 0 1168832 1027788 141044 77140 67831 9309 0 0 3554988 3329026 225962 0 2460148 2191537 268611 129195 113605 15590 School Events 100643 88498 12145 Bond Fees 12475 12475 Charter Sponsor Expenses 293994 258517 35477 Dues and Fees 78913 69390 9523 1518 1335 183 42610423 37634103 4976320 0 8678951 2215567 7864864 15389269 0 0 3156314 5043965 0 0 0 0 0 0 0 0 255848 525053 67866516 12728726 57053942 55137790 0 0 0 0 0 0 0 0 24547344 22904747 101557263 101216391 3463254 3766651 0 0 14381357 48113 75319325 75463364 0 0 0 0 720000 1292954 0 0 18717126 33576676 112601062 114147758 X -11043799 -21355054 0 8423687 -11043799 -12931367 101557263 101216391 -1887568 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5836563 5836563 51994477 6190822 45803655 3668032 1797724 1870308 4137738 3119161 1018577 2229706 1621019 608687 55137790 DUE FROM OBLIGATED GROUP 124 Deferred Outflows of Resources 22904623 22904747 0 Due to Members of Obligated Group 110050 Net Pension Liability 32075620 DEFERRED INFLOWS OF RESOURCES 1391006 33576676 40722855 40722855 40722855 42610423 42610423 42610423 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true false true false true true false false false false false false false false true false true Schedule E, Part I, Line 3 Nondiscrimination Policy: The organization's staff informs interested parents and students of the racially nondiscriminatory policy in the enrollment process. Schedule E, Part I, Line 4B Financial Assistance Records: THE SCHOOL DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE AND HAS MARKED LINE 4B AS "NO". Schedule E, Part I, Line 6B EXPLANATION OF GOVERNMENT FINANCIAL AID: THE SCHOOL RECEIVES REVENUE FROM THE FEDERAL AND STATE GOVERNMENTS FOR EDUCATIONAL PROGRAMS. THE STATE OF NEVADA PROVIDES DISTRIBUTIVE SCHOOL ACCOUNT FUNDING FOR NORMAL SCHOOL OPERATION ON A MONTHLY BASIS BASED ON THE WEIGHTED APPORTIONMENT ENROLLMENT. false false false false false false false false false NATHALIE BURGESS ASSC SUPERINTENDENT OF ACAD. 127249 0 0 0 706 0 30605 0 6567 0 165127 0 0 0 JENNIFER EMLING Superintendent OF NV 124036 0 0 0 106 0 17831 0 8602 0 150575 0 0 0 SCHEDULE J, PART I, LINE 3 COMPENSATION OF MANAGEMENT: THE BOARD PRESIDENT IS THE TOP MANAGEMENT OFFICIAL OF THE ORGANIZATION AND IS UNPAID. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY 522038405 71885FFG7 2016-11-16 22664666 FINANCING CHARTER SCHOOL false false false B THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY 860445263 56681NEP8 2019-12-01 53413359 FINANCING CHARTER SCHOOL false false false A 0 0 22664666 1481874 388543 0 44249 0 0 20350000 0 0 2016 false false true true B 0 0 53413359 3122079 0 0 924704 0 0 510800 48855776 0 2019 true false true true A false false true true false 0 false false false true B false false true true false 0 false false false true A false true false false false false 0 false 0 false true B false true false false false false 0 false 0 false true A true B true SCHEDULE K, PART I, COLUMN A, ITEM (A) (A) ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF PHOENIX, ARIZONA SCHEDULE K, PART I, COLUMN A, ITEM (E) (E) ISSUE PRICE: UNDER A BOND INDENTURE AND RELATED AGREEMENTS DATED NOVEMBER 1, 2016, THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF PHOENIX, ARIZONA, A GOVERNMENTAL ISSUER, ISSUED EDUCATION FACILITY REVENUE BONDS (LEGACY TRADITIONAL SCHOOL PROJECT) SERIES 2016A AND LOANED THE PROCEEDS THEREOF TO LEGACY TRADITIONAL SCHOOL - CHANDLER, AS REPRESENTATIVE OF AN OBLIGATED GROUP (DEFINED BELOW), FOR THE PURPOSE OF EQUIPPING THE CAMPUS FACILITIES OF NINE MEMBERS OF THE OBLIGATED GROUP, INCLUDING THE ORGANIZATION. THE MEMBERS OF THE OBLIGATED GROUP ARE JOINTLY AND SEVERALLY LIABLE FOR THE ENTIRE BOND ISSUE. HOWEVER, THE AMOUNT OF THE ISSUE PRICE IN ITEM (E) (AND THE AMOUNTS SHOWN IN PART II) IS THE PORTION ALLOCATED TO FINANCING THE CAMPUS FACILITIES OF THIS ORGANIZATION, AND THE AMOUNT DIFFERS FROM THE TOTAL BOND ISSUE PRICE REPORTED ON FORM 8038-G WHICH WAS THE TOTAL OF THE BOND ISSUE PRICE. EACH OF THE NINE MEMBERS OF THE OBLIGATED GROUP WHOSE CAMPUS FACILITIES WERE FINANCED WITH THE BOND ISSUE IS REPORTING ITS RESPECTIVE ALLOCATED PORTIONS OF THE TOTAL. SCHEDULE K, PART I, COLUMN A, ITEM (A) (A) ISSUER NAME: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF MARCOPIA SCHEDULE K, PART I, COLUMN A, ITEM (E) (E) ISSUE PRICE: UNDER A BOND INDENTURE AND RELATED AGREEMENTS DATED DECEMBER 5, 2019, THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF MARCOPIA, A GOVERNMENTAL ISSUER, ISSUED EDUCATION FACILITY REVENUE BONDS (LEGACY TRADITIONAL SCHOOL PROJECTS) SERIES 2019A (CREDIT ENHANCED) AND LOANED THE PROCEEDS THEREOF TO LEGACY TRADITIONAL SCHOOL - CHANDLER, AS REPRESENTATIVE OF AN OBLIGATED GROUP (DEFINED BELOW), FOR THE PURPOSE OF EQUIPPING THE CAMPUS FACILITIES OF SEVEN MEMBERS OF THE OBLIGATED GROUP, INCLUDING THE ORGANIZATION. THE MEMBERS OF THE OBLIGATED GROUP ARE JOINTLY AND SEVERALLY LIABLE FOR THE ENTIRE BOND ISSUE. HOWEVER, THE AMOUNT OF THE ISSUE PRICE IN ITEM (E) (AND THE AMOUNTS SHOWN IN PART II) IS THE PORTION ALLOCATED TO FINANCING THE CAMPUS FACILITIES OF THIS ORGANIZATION, AND THE AMOUNT DIFFERS FROM THE TOTAL BOND ISSUE PRICE REPORTED ON FORM 8038-G WHICH WAS THE TOTAL OF THE BOND ISSUE PRICE. EACH OF THE SEVEN MEMBERS OF THE OBLIGATED GROUP WHOSE CAMPUS FACILITIES WERE FINANCED WITH THE BOND ISSUE IS REPORTING ITS RESPECTIVE ALLOCATED PORTIONS OF THE TOTAL. OBLIGATED GROUP DEFINITION: AS OF JUNE 30, 2023, THE "OBLIGATED GROUP" INCLUDED THE FOLLOWING ORGANIZATIONS: (1) LEGACY TRADITIONAL SCHOOL - AVONDALE, (2) LEGACY TRADITIONAL SCHOOL - CASA GRANDE, (3) LEGACY TRADITIONAL SCHOOL - CHANDLER, (4) LEGACY TRADITIONAL SCHOOL - DEER VALLEY, (5) LEGACY TRADITIONAL ACHOOL - EAST MESA, (6) LEGACY TRADITIONAL SCHOOL - EAST TUCSON, (7) LEGACY TRADITIONAL SCHOOL - GILBERT, (8) LEGACY TRADITIONAL SCHOOL - GLENDALE, (9) LEGACY TRADITIONAL SCHOOL - GOODYEAR, (10) LEGACY TRADITIONAL SCHOOL - LAVEEN, (11) LEGACY TRADITIONAL SCHOOL - MARICOPA, (12) LEGACY TRADITIONAL SCHOOL - MESA, (13) LEGACY TRADITIONAL SCHOOL - NEVADA INC., (14) LEGACY TRADITIONAL SCHOOL - NORTH CHANDLER, (15) LEGACY TRADITIONAL SCHOOL - NORTH PHOENIX, (16) LEGACY TRADITIONAL SCHOOL - NORTHWEST TUCSON, (17) LEGACY TRADITIONAL SCHOOL - PEORIA, (18) LEGACY TRADITIONAL SCHOOL - PHOENIX, (19) LEGACY TRADITIONAL SCHOOL - QUEEN CREEK, (20) LEGACY TRADITIONAL SCHOOL - SAN TAN, (21) LEGACY TRADITIONAL SCHOOL - SURPRISE, (22) LEGACY TRADITIONAL SCHOOL - WEST SURPRISE. FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: (CONTINUED FROM PAGE 1)... EXCELLENCE IN A SAFE, NEOTRADITIONAL LEARNING ENVIRONMENT, TAUGHT BY CARING, KNOWLEDGEABLE AND HIGHLY EFFECTIVE EDUCATORS IN COOPERATION WITH SUPPORTIVE, INVOLVED FAMILIES. FORM 990, PART VI, SECTION A, LINE 3 DELEGATION OF MANAGEMENT DUTIES: THE SCHOOL HAS A MANAGEMENT SERVICES AGREEMENT WITH VERTEX EDUCATION, LLC. IN ACCORDANCE WITH THE MANAGEMENT SERVICE AGREEMENT, VERTEX EDUCATION PROVIDES ASSISTANCE WITH THE OPERATIONS AND MANAGEMENT OF THE SCHOOL IN THE AREAS OF SCHOOL DEVELOPMENT, FINANCIAL SERVICES, HUMAN RESOUCES, INFORMATION SYSTEMS, FACILITIES MANAGEMENT AND FOOD SERVICES. THE SCHOOL ALSO HAS AN AGREEMENT WITH VERTEX EDUCATION FOR REIMBURSEMENTS FOR ADVERTISING, MARKETING, AND PUBLIC RELATION EXPENSES. THE SCHOOL HAS A COMMUNITY EDUCATION SERVICES AGREEMENT WITH VERTEX EDUCATION, IN WHICH VERTEX PROVIDES ASSISTANCE WITH PROGRAM OF INSTRUCTION, LICENSING, POLICIES AND PROCEDURES, TRAINING OF PROGRAM STAFF, ENROLLMENT AND REGISTRATION, BILLINGS AND COLLECTIONS, AND COMMUNICATION WITH THE PARENTS, RELATED TO PROGRAMS SUCH AS LKC, PRE-SCHOOL, KEEP, AND CLUBS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B REVIEW PROCESS OF 990: THE FORM 990 IS EMAILED TO EACH OF THE ORGANIZATION'S GOVERNING BOARD MEMBERS FOR REVIEW PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF POLICY: EACH OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE MUST ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. IF ANY PERSON WHO IS A DIRECTOR OR OFFICER IS AWARE THAT THE ORGANIZATION IS ABOUT TO ENTER INTO ANY BUSINESS TRANSACTION DIRECTLY OR INDIRECTLY WITH SUCH PERSON, ANY MEMBER OF THAT PERSON'S FAMILY, OR ANY ENTITY IN WHICH THAT PERSON HAS ANY LEGAL, EQUITABLE OR FIDUCIARY INTEREST OR POSITION, SUCH PERSON SHALL (A) IMMEDIATELY INFORM THOSE CHARGED WITH APPROVING THE TRANSACTION ON BEHALF OF THE ORGANIZATION OF SUCH PERSON'S INTEREST OR POSITION, (B) AID THE PERSONS CHARGED WITH MAKING THE DECISION BY DISCLOSING ANY MATERIAL FACTS WITHIN SUCH PERSON'S KNOWLEDGE THAT BEAR ON THE ADVISABILITY OF SUCH TRANSACTION FROM THE STANDPOINT OF THE ORGANIZATION, AND (C) NOT BE ENTITLED TO VOTE ON THE DECISION TO ENTER INTO SUCH TRANSACTION. A COPY OF THE CONFLICT OF INTEREST POLICY WILL BE MAINTAINED IN THE CORPORATE RECORDS, AND THE BOARD WILL REVIEW THAT POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS: SOME OF THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC THROUGH WEBSITES OF GOVERNMENT AGENCIES, THE ORGANIZATION CONSIDERS SPECIFIC REQUESTS FOR ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ON A CASE-BY-CASE BASIS. FORM 990, PART XII, LINE 2C AUDIT OVERSIGHT: THE SCHOOL BOARD HAS BEEN DELEGATED OVERSIGHT AND ACTS AS AN AUDIT COMMITTEE. NO CHANGES HAVE BEEN MADE TO THE OVERSIGHT PROCESS OR THE SELECTION PROCESS FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION C, LINE 17 STATE DISCLOSURE: SECTION 501(C)(3) ORGANIZATIONS ARE NOT REQUIRED TO FILE A COPY OF THEIR FEDERAL FORM 990 WITH THE STATE OF NEVADA.