2025-02-28T15:23:05-06:00 2024-06-30 450250958 EIDE BAILLY LLP 2355 E CAMELBACK RD STE 900 PHOENIX AZ 850169065 990 2023-07-01 274662958 INDEPENDENT SCHOOLS CORPORATE TAX FND INDE 6023814542 3219 E CAMELBACK RD 288 PHOENIX AZ 85018 JENNIFER CHERILLA PRESIDENT 6029558200 2025-02-27 1 0 BRENDA ANN BLUNT CPA P00075126 4803151040 2025-02-27 2023 2025-03-06 01:10:19Z JENNIFER CHERILLA 3219 E CAMELBACK 288 PHOENIX AZ 85018 504812 0 X WWW.ISCTF.ORG X 2011 AZ TO PROVIDE SCHOLARSHIPS AND GRANTS FOR PRIVATE SCHOOL TUITION TO STUDENTS (CONT'D ON SCH O) ATTENDING PRIVATE SCHOOLS IN ARIZONA. 4 0 0 7 0 0 690000 466250 0 0 6049 38562 0 0 696049 504812 901738 499224 0 0 0 0 0 0 0 14799 14716 916537 513940 -220488 -9128 4945194 4602366 3082400 2747700 1862794 1854666 TO PROVIDE SCHOLARSHIPS AND GRANTS FOR PRIVATE SCHOOL TUITION TO STUDENTS ATTENDING PRIVATE SCHOOLS IN ARIZONA. 0 0 499224 499224 WE PROVIDED SCHOLARSHIPS AND GRANTS FOR PRIVATE SCHOOL TUITION TO 141 STUDENTS IN NEED WHO ARE ATTENDING PRIVATE SCHOOLS IN ARIZONA. 499224 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X KRISTIE BERG 6029558200 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 X ROZ ABERO SECRETARY/TREASURER 3.00 37.00 X X 0 184796 12121 JENNIFER CHERILLA PRESIDENT 3.00 37.00 X X 0 105054 21407 WENDY KYSER DIRECTOR 3.00 37.00 X 0 82619 15455 MARY BABBIT VICE PRESIDENT 3.00 37.00 X X 0 101921 13958 0 474390 62941 0 0 1 0 0 466250 466250 38562 38562 504812 0 0 38562 499224 499224 13380 13380 887 887 284 284 165 165 513940 499224 14716 0 2785413 2404022 2159781 2198344 4945194 4602366 3082400 2747700 3082400 2747700 X 1862794 1854666 1862794 1854666 4945194 4602366 X -9128 1000 X 1 X 0 1 0 X X 125 ALL SAINTS' EPISCOPAL DAY SCHOOL 860133389 1 1 192485 0 PHOENIX COUNTRY DAY SCHOOL 860172671 2 1 539300 0 VALLEY LUTHERAN HIGH SCHOOL 953528191 1 0 29536 0 XAVIER COLLEGE PREP 263832736 1 0 58603 0 BROPHY COLLEGE PREP 860119984 2 0 12500 0 PHOENIX CHRISTIAN PREP 860103283 2 0 1500 0 125 833924 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 PART I, LINE 12F AND PART IV, SECTION A, LINE 1 ACCORDING TO THE WEBSITE HTTPS://WWW.PRIVATESCHOOLREVIEW.COM/ARIZONA/PHOENIX THERE ARE 175 PRIVATE SCHOOLS IN THE PHOENIX AND TUCSON METRO AREAS. AFTER REVIEWING THE LISTED SCHOOLS THERE ARE APPROXIMATELY 90 IN THE PHOENIX AREA AND 35 IN THE TUCSON AREA THAT COULD POTENTIALLY LEARN ABOUT ISCTF AND HAVE STUDENTS WHO COULD QUALIFY FOR SCHOLARSHIPS. BECAUSE THERE MAY BE OTHER SCHOOLS THAT QUALIFY, THIS NUMBER IS AN ESTIMATE. PART I, LINE 12G AS PERMITTED UNDER INTERNAL REVENUE CODE SECTION 509(A)(3) AND TREASURY REGULATION SECTION 1.509(A)-4 (D)(2)(I)(B), INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION IS ORGANIZED AND OPERATED TO SUPPORT OR BENEFIT ONE OR MORE BENEFICIARY ORGANIZATIONS WHICH ARE DESIGNATED BY BOTH BEING NAMED SPECIFICALLY IN THE ORGANIZING DOCUMENTS AND BY CLASS OR PURPOSE DEFINED AS FOLLOWS: ORGANIZATIONS WHICH ARE DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1), 509(A)(2) OR 170(B)(1)(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND WHICH ARE OPERATING ONE OR MORE PRIVATE SCHOOLS IN ARIZONA FOR THE EDUCATION OF CHILDREN IN GRADES KINDERGARTEN THROUGH TWELFTH GRADES, OR SOME PORTION THEREOF. THE EXACT IDENTITY OF THE ORGANIZATIONS FITTING WITHIN THE CLASS OR PURPOSE DESCRIBED IS UNKNOWN TO THE ORGANIZATION AS THEY MAY FORM OR TERMINATE WITHOUT NOTICE TO THE ORGANIZATION. ACCORDINGLY, ONLY THOSE SUPPORTED ORGANIZATIONS WHO, DURING THE YEAR, RECEIVED SCHOLARSHIP MONEY ON BEHALF OF STUDENTS ATTENDING THEIR SCHOOLS ARE LISTED. PART IV, SECTION A, LINE 1 AS PERMITTED UNDER INTERNAL REVENUE CODE SECTION 509(A)(3) AND TREASURY REGULATION SECTION 1.509(A)-4 (D)(2)(I)(B), INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION IS ORGANIZED AND OPERATED TO SUPPORT OR BENEFIT ONE OR MORE BENEFICIARY ORGANIZATIONS WHICH ARE DESIGNATED BY CLASS OR PURPOSE AS FOLLOWS: ORGANIZATIONS WHICH ARE DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1), 509(A)(2) OR 170(B)(1)(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND WHICH ARE OPERATING ONE OR MORE PRIVATE SCHOOLS IN ARIZONA FOR THE EDUCATION OF CHILDREN IN GRADES KINDERGARTEN THROUGH TWELFTH GRADES, OR SOME PORTION THEREOF. PART IV, SECTION A, LINE 2 AMONG THE ORGANIZATIONS KNOWN TO BE IN THE SUPPORTED CLASS ARE CHURCHES WHO OPERATE PRIVATE SCHOOLS. AS CHURCHES, THEY ARE NOT REQUIRED TO APPLY FOR TAX-EXEMPT STATUS AND, ACCORDINGLY, DO NOT HAVE AN IRS DETERMINATION OF STATUS UNDER SECTION 509(A)(1) OR (2). CHURCHES ARE PER SE 509(A)(1) ORGANIZATIONS UNDER IRC SECTION 170(B)(I)(A)(II). PART IV, SECTION B, LINE 2 THE ORGANIZATION IS CONTROLLED BY THREE SPECIFIED MEMBERS OF THE SUPPORTED CLASS OR ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING THE FOUNDATION'S ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 1 ARIZONA PRIVATE SCHOOL TUITION CREDIT SCHOLARSHIPS 141 499224 PART I, LINE 2: THE ORGANIZATION PAYS THE SCHOLARSHIP AWARD DIRECTLY TO THE SCHOOL THE STUDENT IS ATTENDING. WE ALSO RECEIVE FOLLOW-UP REPORTS FROM EACH OF THE SCHOOLS TO ENSURE ONGOING COMPLIANCE WITH THE AWARD CONDITIONS. 0 0 0 0 0 0 0 0 0 ROZ ABERO SECRETARY/TREASURER 0 184796 0 0 0 0 0 1975 0 11473 0 198244 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOTH JENNIFER CHERILLA AND ROZ ABERO ARE EMPLOYED BY PHOENIX COUNTRY DAY SCHOOL FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS ARE ALL SAINT'S EPISCOPAL DAY SCHOOL, A DIVISION OF ALL SAINT'S EPISCOPAL CHURCH, PHOENIX COUNTRY DAY SCHOOL, AND THE GREGORY SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER IS ENTITLED TO APPOINT AN INDIVIDUAL TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE PRESENTED AS A DRAFT TO THE FOUNDATION'S PRESIDENT AND TREASURER FOR REVIEW PRIOR TO ITS FILING. AN OPEN INVITATION SHALL BE GIVEN TO ALL MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS AND TO ITS OFFICERS TO REVIEW AND COMMENT ON THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY MONITORS ITS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY OBTAINING ANNUAL SIGNED CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENTS FROM EVERY BOARD MEMBER AND OFFICER. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION DOES NOT COMPENSATE THEIR CEO OR TOP MANAGEMENT OFFICIAL. ALL COMPENSATION IS DETERMINED BY EACH MEMBER'S RESPECTIVE EMPLOYERS WITHOUT REGARD TO THEIR EFFORTS ON BEHALF OF INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE ITS ARTICLES OF INCORPORATION, BYLAWS, AND CONFLICTS OF INTEREST POLICY UPON REQUEST. PART VII: HOURS WORKED FOR RELATED ORGANIZATION EACH OF THE DIRECTORS WORKED FOR A RELATED ORGANIZATION ON A FULL-TIME BASIS (APPROXIMATELY 40 HOURS A WEEK). NONE OF THE DIRECTORS ARE COMPENSATED FOR THEIR TIME WORKING FOR THE INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION. FORM 990, PART XI, LINE 9: REFUND OF PRIOR YEAR GRANT 1,000. ALL SAINTS' EPISCOPAL DAY SCHOOL 6300 NORTH CENTRAL AVENUE PHOENIX AZ 85012 860133389 CHURCH/RELIGIOUS SCHOOL AZ 501(C)(3) LINE 1 0 PHOENIX COUNTRY DAY SCHOOL 3901 EAST STANFORD DRIVE PARADISE VALLEY AZ 85253 860172671 PRIVATE SCHOOL AZ 501(C)(3) LINE 2 0 PHOENIX CHRISTIAN PREPARATORY SCHOOL 1751 W INDIAN SCHOOL ROAD PHOENIX AZ 85015 860103283 RELIGIOUS/PRIVATE SCHOOL AZ 501(C)(3) LINE 2 0 VALLEY LUTHERAN HIGH SCHOOL ASSOCIATION 5199 N 7TH AVE PHOENIX AZ 85013 953528191 CHURCH/RELIGIOUS SCHOOL AZ 501(C)(3) LINE 2 0 XAVIER COLLEGE PREP 4710 N 5TH ST PHOENIX AZ 85012 263832736 RELIGIOUS/PRIVATE SCHOOL AZ 501(C)(3) LINE 2 0 BROPHY COLLEGE PREPARATORY 4701 N CENTRAL AVE PHOENIX AZ 85012 860119984 RELIGIOUS/PRIVATE SCHOOL AZ 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 PART II AS PERMITTED UNDER INTERNAL REVENUE CODE SECTION 509(A)(3) AND TREASURY REGULATION SECTION 1.509(A)-4 (D)(2)(I)(B), INDEPENDENT SCHOOLS CORPORATE TAX FOUNDATION IS ORGANIZED AND OPERATED TO SUPPORT OR BENEFIT ONE OR MORE BENEFICIARY ORGANIZATIONS WHICH ARE DESIGNATED BY CLASS OR PURPOSE AS FOLLOWS: ORGANIZATIONS WHICH ARE DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1), 509(A)(2) OR 170(B)(1)(A) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND WHICH ARE OPERATING ONE OR MORE PRIVATE SCHOOLS IN ARIZONA FOR THE EDUCATION OF CHILDREN IN GRADES KINDERGARTEN THROUGH TWELFTH GRADES, OR SOME PORTION THEREOF. THE EXACT IDENTITY OF THE ORGANIZATIONS FITTING WITHIN THE CLASS OR PURPOSE DESCRIBED IS UNKNOWN TO THE ORGANIZATION AS THEY MAY FORM OR TERMINATE WITHOUT NOTICE TO THE ORGANIZATION. ACCORDINGLY, ONLY THOSE SUPPORTED ORGANIZATIONS WHO, DURING THE YEAR, RECEIVED SCHOLARSHIP MONEY ON BEHALF OF STUDENTS ATTENDING THEIR SCHOOLS AND THE NAMED SPECIFIED MEMBERS, WHETHER OR NOT THEY RECIEVED SCHOLARSHIP MONEY ON BEHALF OF THEIR STUDENTS, ARE LISTED.