2025-01-16T13:59:45-06:00 2024-06-30 861040903 LAVOIE & COMPANY PC 2200 E RIVER RD SUITE 102 TUCSON AZ 85718 990 2023-07-01 020542260 CARPE DIEM COLLEGIATE HIGH SCHOOL CARP 9283173113 PO BOX 6502 YUMA AZ 853666502 RICK OGSTON EXECUTIVE DIRECTOR 9283173113 2025-01-16 1 0 LAVOIE COMPANY PC P00408448 5203220966 2023 2024-10-15 13:58:12Z RICK OGSTON PO BOX 6502 YUMA AZ 853666502 2797146 0 X WWW.DVMS.DVSK12.COM X 2001 AZ TO PROVIDE MIDDLE AND HIGH SCHOOL EDUCATIONAL SERVICES 2 2 0 0 0 0 412903 461794 1875516 2260062 23180 25382 24048 49908 2335647 2797146 0 0 0 0 952248 1271657 0 0 0 1028491 1017731 1980739 2289388 354908 507758 3901954 4155897 2803587 2549772 1098367 1606125 TO PROVIDE MIDDLE AND HIGH SCHOOL EDUCATIONAL SERVICES. 0 0 1916236 2309970 PROVIDING OF MIDDLE AND HIGH SCHOOL EDUCATIONAL SERVICES. 1916236 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 9283173113 PO BOX 6502 YUMA AZ 853666502 RICHARD OGSTON PRESIDENT 30.00 X X 0 130172 0 DON SOIFER SEC/TREAS 5.00 X X 0 0 0 0 130172 0 0 0 0 0 0 452316 9478 461794 ST OF AZ EQUALIZATION 611600 2260062 2260062 2260062 25382 25382 FOOD SERVICE 611600 24818 24818 STUDENT ACTIVITIES 611600 19685 19685 OTHER 611600 5405 5405 49908 2797146 2309970 0 25382 28203 28203 914678 763508 151170 98510 76467 22043 162586 143033 19553 67680 54155 13525 14935 14935 161469 150108 11361 72313 72313 34321 34321 PURCHASED SERVICES 430499 316261 114238 SUPPLIES 118334 118329 5 LICENSE SUBSCRIPTIONS 45690 45690 UTILITIES 38497 38497 101673 88619 13054 2289388 1916236 373152 0 1225180 1559620 45687 11275 4315 19252 66103 3302275 1394264 1855086 1908011 600959 610888 151475 3901954 4155897 88587 79886 2715000 2469886 2803587 2549772 X 1098228 1606125 139 0 1098367 1606125 3901954 4155897 507758 0 X 0 1 X 0 0 X 329014 415582 557023 412903 529316 2243838 1874433 1439769 1414462 1899564 2309970 8938198 2203447 1855351 1971485 2312467 2839286 11182036 0 0 0 11182036 15438 13600 17650 23180 25382 95250 15438 13600 17650 23180 25382 95250 2218885 1868951 1989135 2335647 2864668 11277286 0.99160 0.99190 0.00840 0.00810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285255 285255 2769912 1147156 1622756 109521 109521 0 137587 137587 0 1908011 BANK NOTES HELD BY TRUSTEE 610888 F 610888 2797146 0 2797146 0 2797146 2289388 0 2289388 0 2289388 1 X X X X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 3 INDUSTRY STANDARDS ARE COMPARED AND A SALARY MATRIX IS IN PLACE. THE GOVERNING BOARD SETS THE COMPENSATION FOR KEY EMPLOYEES. THE EXECUTIVE DIRECTOR WHO IS ALSO A BOARD MEMBER, RECUSES HIMSELF FROM THE VOTE. A THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA 860837146 721661AB2 2006-09-06 3640000 SEE EXPLANATION 0 0 0 A 3640000 302240 282824 354936 2700000 940000 2006 0 0 1 1 A 1 0 0 0 0 0 A 0 SCHEDULE K PART I (F) (I) TO REFINANCE THE ABOVE DESCRIBED LOAN FROM CHURCH LOANS AND INVESTMENTS TRUST; (II) TO MAKE IMPROVEMENTS, (III) TO PURCHASE NECESSARY FURNISHINGS AND EQUIPMENT AS WELL AS (IV) FUND THE OPERATING RESERVE FUND, PAY CAPITALIZED INTEREST ON THE SERIES 2006 BONDS AND PAY CERTAIN ISSUANCE EXPENSES. THE LOAN TO THE BORROWER FROM THE PROCEEDS OF THE SERIES 2006 BONDS IS FOR $3,640,000 OF WHICH APPROXIMATELY $2,700,000 IS FOR DIRECT COSTS OF THE FINANCING AND REFINANCING OF THE SERIES 2006 FACILITIES AND THE REMAINDER IS FOR THE COSTS OF ISSUANCE, FUNDING THE OPERATING RESERVE FUND AND FUNDING CAPITALIZED INTEREST. OF THE $2,700,000 AMOUNT FOR THE DIRECT COSTS, $200,000 WILL BE USED TO PURCHASE AND INSTALL CLASSROOM PROJECTORS AND SCREENS, TO PURCHASE STUDENT CUBICLES, TO PAY FOR THE PHASE I PROJECT STUDY, AND TO PURCHASE SECURITY CAMERAS. ALTHOUGH THE BORROWER HAS OBTAINED PROFESSIONALLY PREPARED COST ESTIMATES FOR THE SERIES 2006 PROJECT, NO ASSURANCE CAN BE GIVEN THAT THE BORROWER WILL NOT BE REQUIRED TO INCUR ADDITIONAL COSTS THAT WERE NOT ANTICIPATED, INCLUDING COMPLETION COSTS. SANDRA STEWART INVESTMENT OF EXCESS FUNDS TO ACHIEVE HIGH INTEREST RATE EARNINGS X 100000 0 1 1 SANDRA STEWART ALLOWANCE FOR BAD DEBT ON ABOVE X 0 1 1 STEWART S FORMER BOARD MEMBER 2000 PEST CONTROL 0 FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY DIRECTOR WITH THE ACCOUNTING CLERK AND BUSINESS MANAGER. EACH MEMBER OF THE TEAM REVIEWS THE RETURN INDEPENDENTLY AND THEN COLLECTIVELY AS A GROUP. WHEN THIS REVIEW IS COMPLETED, THE 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW. THE RETURN IS APPROVED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. THE EXECUTIVE DIRECTOR AND GOVERNING BOARD WORK TOGETHER WITH STAFF TO ENSURE ANY POTENTIAL CONFLICTS OF INTEREST ARE HANDLED CORRECTLY. FORM 990, PART VI, SECTION B, LINE 15A INDUSTRY STANDARDS ARE COMPARED AND A SALARY MATRIX IS IN PLACE. THE GOVERNING BOARD SETS THE COMPENSATION FOR KEY EMPLOYEES. THE EXECUTIVE DIRECTOR WHO IS ALSO A BOARD MEMBER, RECUSES HIMSELF FROM THE VOTE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 1023, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE AT THEIR ADMINISTRATIVE OFFICE. JUNIPER TREE ACADEMY PO BOX 6502 YUMA AZ 853666502 860991005 EDUCATION, SAME AS CARPE DIEM AZ 501C 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 JUNIPER TREE ACADEMY P ACTUAL COST JUNIPER TREE ACADEMY Q ACTUAL COST