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        <ProgramServicesAmt>21300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5325</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND FEES</Desc>
        <TotalAmt>31145</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31145</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>AMORTIZATION OF LOAN COSTS</Desc>
        <TotalAmt>5244</TotalAmt>
        <ProgramServicesAmt>4195</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1049</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>3781</TotalAmt>
        <ProgramServicesAmt>3781</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2373224</TotalAmt>
        <ProgramServicesAmt>1513191</ProgramServicesAmt>
        <ManagementAndGeneralAmt>860033</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>297341</BOYAmt>
        <EOYAmt>590804</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>175548</BOYAmt>
        <EOYAmt>204291</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>33526</BOYAmt>
        <EOYAmt>35745</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2483241</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1811928</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>671313</EOYAmt>
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        <EOYAmt>15267</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>1300685</BOYAmt>
        <EOYAmt>1517420</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>733635</BOYAmt>
        <EOYAmt>976309</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TaxExemptBondLiabilitiesGrp>
        <BOYAmt>895350</BOYAmt>
        <EOYAmt>782153</EOYAmt>
      </TaxExemptBondLiabilitiesGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>99071</BOYAmt>
        <EOYAmt>97317</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1728056</BOYAmt>
        <EOYAmt>1855779</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-446739</BOYAmt>
        <EOYAmt>-339609</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>19368</BOYAmt>
        <EOYAmt>1250</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-427371</BOYAmt>
        <EOYAmt>-338359</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1300685</BOYAmt>
        <EOYAmt>1517420</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>89012</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA-01" softwareId="23017509">
      <SchoolInd>X</SchoolInd>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="23017509">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>330000</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>330000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>2049169</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>1749684</DepreciationAmt>
        <BookValueAmt>299485</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>104072</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>62244</DepreciationAmt>
        <BookValueAmt>41828</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>671313</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>FINANCE LEASE RIGHT-OF-USE ASSET</Desc>
        <BookValueAmt>15267</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>15267</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LOANS PAYABLE AGAINST RECEIVABLES PURCHASE AGREEMENT</Desc>
        <Amt>80000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>FINANCE LEASE LIABILITY</Desc>
        <Amt>17317</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>97317</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>2480354</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2480354</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>-18118</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>-18118</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2462236</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2373224</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2373224</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2373224</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES IN NET ASSETS WITH DONOR RESTRICTIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Management believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The School would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE-01" softwareId="23017509">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>false</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>false</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The School is an Arizona public charter school. As such, discrimination is prohibited and all Arizona residents are aware that public schools cannot discriminate in any manner. SEE DESCRIPTION ON SCHEDULE E.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>The School does not provide scholarships or other financial assistance. SEE DESCRIPTION ON SCHEDULE E.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line 6b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVED MONTHLY STATE EQUALIZATION ASSISTANCE, CLASSROOM SITE FUNDS, AND INSTRUTIONAL IMPROVEMENT FUNDS FROM THE STATE OF ARIZONA BASED ON THE NUMBER OF STUDENTS ENROLLED AND ATTENDING THE SCHOOL. IN ADDITION, THE SCHOOL RECEIVED STATE AND FEDERAL GRANTS. THESE FUNDS ARE USED IN ACCORDANCE WITH THE REQUIREMENTS SET FORTH BY THE STATE OF ARIZONA AND THE FEDERAL GOVERNMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
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      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>IDA OF PIMA COUNTY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>860445981</BondIssuerEIN>
        <CUSIPNum>999999999</CUSIPNum>
        <BondIssuedDt>2013-05-01</BondIssuedDt>
        <IssuePriceAmt>2075000</IssuePriceAmt>
        <PurposeDesc>SCHOOL FACILITIES</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>true</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>0</RetiredAmt>
        <BondDefeasedAmt>510868</BondDefeasedAmt>
        <TotalProceedsAmt>2427536</TotalProceedsAmt>
        <InReserveFundAmt>241517</InReserveFundAmt>
        <CapitalizedInterestAmt>0</CapitalizedInterestAmt>
        <RefundingEscrowAmt>241221</RefundingEscrowAmt>
        <IssuanceCostsFromProceedsAmt>112144</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>0</CreditEnhancementAmt>
        <WorkingCapitalExpendituresAmt>0</WorkingCapitalExpendituresAmt>
        <CapitalExpendituresAmt>0</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>2460000</OtherSpentProceedsAmt>
        <UnspentAmt>0</UnspentAmt>
        <SubstantialCompletionYr>2013</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>true</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ChangeInUseBondFinancedPropPct>0.00000</ChangeInUseBondFinancedPropPct>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
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      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>true</Form8038TFiledInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <TermOfHedgePct>0.000000000000</TermOfHedgePct>
        <SuperintegratedHedgeInd>false</SuperintegratedHedgeInd>
        <HedgeTerminatedInd>false</HedgeTerminatedInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <TermOfGICPct>0.000000000000</TermOfGICPct>
        <RegulatorySafeHarborStsfdInd>false</RegulatorySafeHarborStsfdInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA AS PART OF THE AUDIT ENGAGEMENT, REVIEWED BY MANGEMENT, AND APPROVED BY THE BOARD OF DIRECTORS. ONCE APPROVED, A MEMBER OF THE BOARD OF DIRECTORS SIGNS THE FORM 990 AND IT IS MAILED TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOLS ANNUAL AUDIT IS SUBMITTED TO THE ARIZONA STATE BOARD FOR CHARTER SCHOOLS AND THEREFORE SUBJECT TO PUBLIC RECORD. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL ENTERED INTO A 15 YEAR MANAGEMENT AGREEMENT WITH ACCEL ONLINE ARIZONA, LLC (AOA). AOA HAS DEVELOPED AN EDUCATIONAL MODEL TO MANAGE AND OPERATE CHARTER SCHOOLS IN ARIZONA. AOA WILL PROVIDE THE SCHOOL WITH A COMPLETE CURRICULUM PROGRAM, AND PROVIDES MANAGEMENT SERVICES, INCLUDING EDUCATIONAL, MANAGERIAL, FINANCIAL, AND OTHER CONSULTING SERVICES AS REQUIRED IN EXCHANGE FOR 95% OF QUALIFIED GROSS REVENUES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>