2025-02-12T09:46:35-06:00 2024-06-30 480573184 REGIER CARR & MONROE LLP CPAS 4801 E BROADWAY BLVD SUITE 501 TUCSON AZ 85711 990 2023-07-01 860973130 ARIZONA EPISCOPAL SCHOOLS FOUNDATION ARIZ 5203201386 660 S COUNTRY CLUB RD TUCSON AZ 85716 CATHY WAGNER EXECUTIVE DIR 5203201386 2025-02-11 1 1 SUSAN M VOS CPACFE P01709931 5206248229 2023 2025-03-06 01:10:19Z CATHY WAGNER 660 S COUNTRY CLUB RD TUCSON AZ 85716 1317736 0 X HTTP://AZ-ESF.ORG X 1999 AZ TO FUNCTION AS A SCHOOL TUITION ORGANIZATION IN ACCORDANCE WITH ARIZONA REVISED STATUTES SECTION 43-1089. 10 10 0 10 0 0 1257303 1264487 0 0 41394 53249 0 0 1298697 1317736 1636932 1299258 0 0 0 0 0 0 10310 95664 106769 1732596 1406027 -433899 -88291 2052226 1965665 0 1730 2052226 1963935 TO FUNCTION AS A SCHOOL TUITION ORGANIZATION IN ACCORDANCE WITH ARIZONA REVISED STATUTES SECTION 43-1089. 0 0 1299258 1299258 1264487 TO PROVIDE SCHOLARSHIPS AND GRANTS TO ALLOW CHILDREN TO ATTEND A QUALIFIED SCHOOL. 1299258 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X GROUP MANAGEMENT INC 5203201386 660 S COUNTRY CLUB RD TUCSON AZ 85716 X WENDY GRANIER DIRECTOR 1.00 X 0 0 0 STEPHANY ELSTON DIRECTOR 1.00 X 0 0 0 CHARMAINE LANG DIRECTOR 1.00 X 0 0 0 RANDY PETERSON DIRECTOR 1.00 X 0 0 0 KIM WESTFALL DIRECTOR 1.00 X 0 0 0 REBEKAH SINGH DIRECTOR 1.00 X 0 0 0 CAMERON TAYLOR PRESIDENT 1.00 X X 0 0 0 EMMA WHITMAN VICE PRESIDENT 1.00 X X 0 0 0 BRENDAN SULLIVAN TREASURER 1.00 X X 0 0 0 TIMOTHY QUICK SECRETARY 1.00 X X 0 0 0 CATHY WAGNER EXECUTIVE DIRECTOR 15.00 X 0 0 0 0 0 0 0 0 0 0 0 1264487 1264487 53249 53249 1317736 0 0 53249 1299258 1299258 54000 54000 16200 16200 800 800 678 678 1373 1373 2867 2867 4024 4024 MERCHANT SERVICES FEES 15519 15519 PRINTING AND REPRODUCTI 5822 5822 POSTAGE & DELIVERY 3810 3810 DUES AND SUBSCRIPTIONS 1676 1676 1406027 1299258 96459 10310 2052226 1965665 2052226 1965665 1730 0 1730 X 98265 97971 1953961 1865964 2052226 1963935 2052226 1965665 -88291 0 X 0 1 X 0 0 X 1684243 1586621 1540388 1257303 1264487 7333042 1684243 1586621 1540388 1257303 1264487 7333042 576054 6756988 424 683 2383 41394 53249 98133 7431175 0.90930 0.89900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1317736 0 1317736 0 1317736 1406027 0 1406027 0 1406027 PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS AN ARIZONA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1). THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE FOUNDATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE FOUNDATION 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 FOUNDATION 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. THE STATUTE OF LIMITATIONS IS THREE YEARS FOR FEDERAL FILINGS AND FOUR YEARS FOR ARIZONA. ALL PRIOR YEAR RETURNS WERE TIMELY FILED. 1 GRANTS TO STUDENTS OF ALL SAINTS' EPISCOPAL SCHOOL 110 480718 GRANTS TO STUDENTS OF CHRIST CHURCH SCHOOL 15 42384 GRANTS TO STUDENTS OF IMAGO DEI MIDDLE SCHOOL 88 527646 GRANTS TO STUDENTS OF ST. MICHAEL'S PARISH DAY SCHOOL 24 93199 GRANTS TO STUDENTS OF ST. PETER'S EPISCOPAL MONTESSORI SCHOOL 12 52864 GRANTS TO STUDENTS OF VALLEY LUTHERAN HIGH SCHOOL 8 29537 GRANTS TO STUDENTS OF XAVIER HIGH SCHOOL 15 58910 GRANTS TO STUDENTS OF BROPHY COLLEGE PREPARATORY SCHOOL 5 12500 GRANTS TO STUDENTS OF PHOENIX CHRISTIAN HIGH SCHOOL 1 1500 PART I, LINE 2: EACH SCHOOL MUST APPLY FOR, AND BE GRANTED, APPROVAL FOR ANY SCHOLARSHIPS AND/OR TUITION GRANTS ON BEHALF OF SPECIFIC STUDENTS BEFORE ANY RELATED DISTRIBUTIONS CAN BE MADE FOR THE BENEFIT OF SUCH STUDENTS. IF A STUDENT DOES NOT USE THE ENTIRE TUITION GRANT, THE SCHOOL MUST FIND ANOTHER QUALIFIED STUDENT, APPLY FOR A SCHOLARSHIP, AND HAVE THE SCHOLARSHIP APPROVED BY AESF TO AVOID RETURNING ANY FUNDS TO AESF. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES ALL DAY-TO-DAY MANAGEMENT DUTIES TO GROUP MANAGEMENT, INC. (GMI). GMI RECEIVES, PROCESSES, AND ACKNOWLEDGES ALL CONTRIBUTIONS TO THE ORGANIZATION. GMI IS ALSO RESPONSIBLE FOR THE ORGANIZATION'S FINANCIAL REPORTING, WEB MAINTENANCE, GENERAL OFFICE MANAGEMENT AND FOR PROVIDING A STAFF MEMBER WHO, PER BOARD APPROVAL, ACTS AS THE ORGANIZATION'S EXECUTIVE DIRECTOR. IN ACCORDANCE WITH THE MOST RECENT CONTRACTUAL AGREEMENT, THE ORGANIZATION PAYS GMI $4,087 PER MONTH TO PERFORM THESE MANAGEMENT DUTIES. CATHY WAGNER, EXECUTIVE DIRECTOR, IS EMPLOYED BY GMI AND RECEIVES APPROXIMATELY $21,000-$22,125 PER YEAR AS COMPENSATION FROM GMI FOR THE DUTIES SHE PERFORMS EXCLUSIVELY FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PROVIDED TO THE TREASURER AND EXECUTIVE DIRECTOR BEFORE FILING. ANY COMMENTS AND CHANGES WILL BE COMMUNICATED TO THE TAX PREPARER AND ADDRESSED ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY THROUGH DISCUSSION AT QUARTERLY BOARD MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.