3-3595-7 Attachment B - PCPA FY25 AFR.pdf

County CTDS number 078743000

Instructions

X

Education's website on 9/30/2025

Total expenses by project

1. Schoolwide and Other Special Projects (from page 2, line 33) $

2. Classroom Site Project (from page 2, line 34) $

Charter school official signature

Charter school official (typed name) kimberly.britt@phoenixcolleg Email

237,526

Charter school official (typed name)

The annual financial report file(s) for FY 2025 uploaded to the Arizona Department of described at left.

contain(s) the data for the annual financial report

2,253,516

Email Stacey.boyd@gatewaycc.edu

Dr. Kimberly Britt

Mr. Stacey Boyd

Maricopa Charter name

Phoenix College Preparatory Academy d.b.a. (as applicable)

We, the Governing Board of the Charter School, hereby certify the Annual Financial Report and School Level Reporting form per A.R.S. §§15-183(E)(6) and 15-904 for Fiscal Year 2025.

Charter school official signature

President

Charter school MCCCD on behalf of Phoenix College Preparatory Academy

Checking the box to the left certifies the Charter did not incur any expenses for Instructional Improvement Project, as defined in the USFRCS and reported on Page 4, Line 5, during the fiscal year.

FY 2025

Charter School Annual Financial Report State of Arizona

Complete the Cover, School listing, and Accounting data tabs first. See instructions.

Charter website link of posted AFR https://www.phoenixcollege.edu/community/pc-prep

Title

Secretary

Member

Member

Member

Member

Member

Mrs. Susan Bitter-Smith

Signed

Mrs. Marie Sullivan

Ms. Donna Davis

Ms. Kelli Butler

Dr. Tom Nerini, Ed. D.

Ms. Jacqueline Smith, J.D.

Dr. Linda Thor, Ed. D.

Rev. 8/25 Arizona Department of Education and Auditor General FY 2025 mailto:kimberly.britt@phoenixcollege.edu mailto:kimberly.britt@phoenixcollege.edu mailto:Stacey.boyd@gatewaycc.edu mailto:Stacey.boyd@gatewaycc.edu mailto:kimberly.britt@phoenixcollege.edu mailto:Stacey.boyd@gatewaycc.edu on behalf of Phoenix College Preparatory Academy County CTDS number

Revenue 1000 Local sources Actual

1. 0 1.

2. 0 2.

3. 0 3.

4. 0 4.

5. 0 5.

6. 108,162 6.

7. 0 7.

8. 0 8.

9. 0 9.

10. 0 10.

11. 1900, 1930, 1980, 1990 Other revenues and gains from local sources 0 11.

12. 1910 Rentals 0 12.

13. 0 13.

14. 1950 Miscellaneous Revenues from Other Schools or Districts 0 14.

15. 1960 Miscellaneous Revenues from Local Governmental Units 0 15.

16. 0 16.

17. 0 17.

2000 Intermediate sources

18. 0 18.

19. 0 19.

20. 0 20.

21. 0 21.

3000 State sources

22. 2,466,816 22.

23. 0 23.

24. 289,208 24.

25. 0 25.

26. 0 26.

27. 2,756,025 27.

4000 Federal sources

28. 0 28.

29. 211,615 29.

30. 0 30.

31. 4800 Federal impact aid 0 31.

32. 0 32.

33. 0 33.

34. 211,615 34.

35. 2,967,640 35.

Other revenue from State sources (specify)

1790 Extracurricular activities fees tax credit 1800 Revenue from community services activities

Other revenue from local sources (specify)

3130-3150 Other unrestricted

1920 Contributions and donations from private sources

Total Intermediate Revenue (lines 18-20)

3110 State Equalization Assistance

2100 Unrestricted

078743000

1410 Transportation fees from individuals

2200 Restricted

1600 Food service revenues (from accounting data) $108,162

Maricopa

1420 Transportation fees from other Arizona schools or districts 1500 Earnings on investments 1600 Food service (from Food Service tab, line 2)

Charter school

Other revenue from intermediate sources (specify)

1750 Revenue from enterprise activities

Instructions

4200, 4500 Unrestricted/restricted received from the federal government through the State

1310 Tuition from individuals

Total revenue from all sources (lines 17, 21, 27, and 34)

4700 Revenue received from the federal government through other intermediate agencies

4900 Revenue for/on behalf of the school Other revenue from federal sources (specify) Total Federal Revenue (lines 28-33)

1320 Tuition from other Arizona schools or districts

1700 School activities

Total State Revenue (lines 22-26)

3900 Revenue for/on behalf of the school

4100, 4300 Unrestricted/restricted received directly from the federal government

3200 Restricted

Total Local Revenue (lines 1-16)

Rev. 8/25 Arizona Department of Education and Auditor General FY 2025

Charter school County Maricopa CTDS number 078743000

Instructions Employee Purchased Expenses Salaries benefits services Supplies Other Prior year 1000 Schoolwide Project and 1500-1999 Other Special Projects 6100 6200 6300, 6400, 6500 6600 6800 Budget Actual actual 100 Regular education 1000 Instruction 1. 799,397 260,189 204,350 55,993 0 1,408,528 1,319,929 1,103,968 1.

2000 Support services 2100 Students 2. 61,005 29,286 2,710 0 0 77,024 93,001 129,316 2.

2200 Instruction 3. (155) (79) 44,329 366 0 32,400 44,461 176,739 -74.84% 3.

2300 General administration 4. 186,425 52,946 5,209 0 0 226,080 244,580 0 -- 4.

2400 School administration 5. 274,768 96,950 4,910 19,554 3,265 332,797 399,447 265,818 50.27% 5.

2500 Central services 6. 0 0 0 0 0 0 0 0 0.00% 6.

2600 Operation & maintenance of plant 7. 0 0 0 0 375 0 375 754 -50.27% 7.

2900 Other support services 8. 0 0 6,139 0 0 35,100 6,139 117,938 -94.79% 8.

3000 Operation of noninstructional services 9. 0 0 0 0 0 10,000 0 0 0.00% 9.

4000 Facilities acquisition & construction 10. 0 0 0 0 0 0 0 0 0.00% 10.

5000 Debt service 11. 0 0 0 0 0 0 0 0 0.00% 11.

610 School-sponsored cocurricular activities 12. 0 0 0 0 0 0 0 0 0.00% 12.

620 School-sponsored athletics 13. 14,000 2,666 0 0 8,374 49,350 25,040 35,981 -30.41% 13.

630 Other instructional programs 14. 0 0 0 0 0 0 0 14.

700, 800, 900 Other programs 15. 0 0 0 0 0 0 0 15.

Subtotal (lines 1-15) 16. 1,335,440 441,958 267,647 75,913 12,014 2,171,279 2,132,972 1,830,514 16.52% 16.

200 Special education 1000 Instruction 17. 45,807 14,403 40,334 0 0 102,602 100,544 79,057 17.

2000 Support services 2100 Students 18. 0 0 0 0 0 0 0 0 18.

2200 Instruction 19. 0 0 0 0 0 0 0 0 0.00% 19.

2300 General administration 20. 0 0 0 0 0 0 0 0 0.00% 20.

2400 School administration 21. 0 0 0 0 0 0 0 0 0.00% 21.

2500 Central services 22. 0 0 0 0 0 0 0 0 0.00% 22.

2600 Operation & maintenance of plant 23. 0 0 0 0 0 0 0 0 0.00% 23.

2900 Other support services 24. 0 0 0 0 0 0 0 0 0.00% 24.

3000 Operation of noninstructional services 25. 0 0 0 0 0 0 0 0 0.00% 25.

4000 Facilities acquisition & construction 26. 0 0 0 0 0 0 0 0 0.00% 26.

5000 Debt service 27. 0 0 0 0 0 0 0 0 0.00% 27.

Subtotal (lines 17-27) 28. 45,807 14,403 40,334 0 0 102,602 100,544 79,057 27.18% 28.

400 Pupil transportation 29. 0 0 20,000 0 0 15,000 20,000 0 -- 29.

530 Dropout prevention programs 30. 0 0 0 0 0 0 0 0 0.00% 30.

540 Joint career & technical ed. & vocational ed. center 31. 0 0 0 0 0 0 0 0 0.00% 31.

550 K-3 Reading 32. 0 0 0 0 0 0 0 0 0.00% 32.

Subtotal (lines 16 and 28-32) 33. 1,381,247 456,361 327,981 75,913 12,014 2,288,881 2,253,516 1,909,571 18.01% 33.

Classroom Site Project (from page 3, lines 6 and 8) 34. 185,650 51,876 0 0 0 252,351 237,526 266,080 -10.73% 34.

Instructional Improvement Project 35. 9,000 0 0 0.00% 35.

English Language Learner Project (from page 5, line 14) 36. 0 0 0 0 0 0 0 0 0.00% 36.

Compensatory Instruction Project (from page 5, line 28 ) 37. 0 0 0 0 0 0 0 0 0.00% 37.

Federal and State Projects (from page 8, line 33) 38. 153,467 211,614 294,065 -28.04% 38.

Total (lines 33-38) 39. 2,703,699 2,702,653 2,469,716 9.43% 39.

19.56%

-28.08%

0.00%

27.18%

0.00%

D on behalf of Phoenix College Preparatory Aca % Increase/ decrease in actual

Totals

Charter school MCCCD on behalf of Phoenix College Preparat County Maricopa CTDS number 078743000

Employee Purchased Expenses Salaries benefits services Supplies

6100 6200 6300, 6400, 6500 6600 Budget Actual Classroom Site Project 1010

1000 Instructions 1. 185,650 51,876 0 0 252,351 237,526 2100 Support services—students 2. 0 0 0 0 0 0 2200 Support services—instructions 3. 0 0 0 0 0 0 2300 Support services—general administration 4. 0 0 0 3300 Community services operation 5. 0 0 0 0 0

Total Classroom Site Project (lines 1-5) 6. 185,650 51,876 0 0 252,351 237,526

Classroom Site Project 1010 property payments Budget Actual Property disbursements 7. 0 0 Interest 6850 8. 0 0 Redemption of principal 9. 0 0

Classroom Site Project Additional Classroom Site Project information 1010 Beginning project balance 10. 98,692 Adjusted beginning project balance 11.

Revenues 12. 260,842 Interest earned 13. 0

Total revenues (lines 12 and 13) 14. 260,842 Total available (lines 10 or 11, and 14) 15. 359,534 Expenses (from lines 6, 7, 8, and 9) 16. 237,526 Ending project balance (line 15 minus line 16) 17. 122,008

Totals

Charter school County CTDS number 078743000

Support Expenses Instruction services

1000 2000 Budget Actual Instructional Improvement Project 1020

Teacher compensation increases 1. 0 0 0 0 1.

Class size reduction 2. 0 0 0 2.

Dropout prevention programs 3. 0 0 0 0 3.

Instructional improvement programs 4. 0 0 9,000 0 4.

Total Inst. Imp. expenses (lines 1-4, should equal line 9 below) 5. 0 0 9,000 0 5.

Additional Instructional Improvement Project information Actual Beginning project balance 6. 33,951 6.

Adjusted beginning project balance 7. 7.

Revenues 8. 28,366 8.

Total available (lines 6 or 7, and 8) 9. 62,317 9.

Expenses (line 5 above) 10. 0 10.

Ending project balance (line 9 minus line 10) 11. 62,317 11.

Budget Actual Teacher instructional costs and professional development 1. 0 1.

Student cost of certification, credentialing or licensure 2. 0 2.

Developmental costs 3. 0 3.

Instructional hardware, software or supplies 4. 0 4.

Career exploration 5. 0 5.

Total Arizona Industry Credentials Incentives expenses 6. 0 0 6.

Arizona Industry Credentials Incentive Project—detailed expenses

Maricopa

Totals on behalf of Phoenix College Preparatory Ac

If the Charter did not have any expense, verify by checkin

Beginning Employee Purchased Ending Revenues and expenses project Actual Salaries benefits services Supplies Other project balance revenues 6100 6200 6300, 6400, 6500 6600 6800 Budget Actual balance English Language Learner Project—1071 Revenues

3200 Restricted revenue from State sources 1. 0 1.

1500 Earnings on investments 2. 0 2.

Total revenues (lines 1 and 2) 3. 0 3.

Expenses 260 Special education—ELL incremental costs

1000 Instruction 4. 0 0 0 0 0 0 0 4.

2000 Support services

2100 Students 5. 0 0 0 0 0 5.

2200 Instruction 6. 0 0 0 0 0 0 0 6.

2300 General administration 7. 0 0 0 0 0 0 0 7.

2400 School administration 8. 0 0 0 0 0 0 0 8.

2500 Central services 9. 0 0 0 0 0 0 0 9.

2600 Operation & maintenance of plant 10. 0 0 0 0 0 0 0 10.

2900 Other support services 11. 0 0 0 0 0 0 0 11.

Program 260 subtotal (lines 4-11) 12. 0 0 0 0 0 0 0 12.

430 Pupil transportation—ELL incremental costs

2000 Support services 2700 Student transportation 13. 0 0 0 0 0 0 0 13.

Total (lines 12 and 13) 14. 0 0 0 0 0 0 0 0 0 0 14.

Compensatory Instruction Project—1072 Revenues

3200 Restricted revenue from State sources 15. 0 15.

1500 Earnings on investments 16. 0 16.

Total revenues (lines 15 and 16) 17. 0 17.

Expenses 265 Special education—ELL compensatory instruction

1000 Instruction 18. 0 0 0 0 0 0 0 18.

2000 Support services

2100 Students 19. 0 0 0 0 0 0 0 19.

2200 Instruction 20. 0 0 0 0 0 0 0 20.

2300 General administration 21. 0 0 0 0 0 0 0 21.

2400 School administration 22. 0 0 0 0 0 0 0 22.

2500 Central services 23. 0 0 0 0 0 0 0 23.

2600 Operation & maintenance of plant 24. 0 0 0 0 0 0 0 24.

2900 Other support services 25. 0 0 0 0 0 0 0 25.

Program 265 subtotal (lines 18-25) 26. 0 0 0 0 0 0 0 26.

435 Pupil Trans.—ELL compensatory instruction

2000 Support services 2700 Student transportation 27. 0 0 0 0 0 0 0 27.

Total (lines 26 and 27) 28. 0 0 0 0 0 0 0 0 0 0 28.

behalf of Phoenix College Preparator Maricopa

Adjusted beginning balance

Total expenses

0 0

Supplementary information Instructions July 1, 2024 June 30, 2025

A. Cash balance $ 2,422,993 $ 2,687,975 F. 1. Number of full-time equivalent certified teachers 10

2. Number of full-time equivalent noncertified teachers 3

B. Audit services Budget Actual 3. Number of full-time equivalent contract teachers 0

1. Nonfederal 0 0 4. Number of schools 1

2. Federal 0 0 5. Actual days in session 180

3. Total (lines 1 and 2) 0 0 6. Tuition expense (except payments to other Arizona schools or districts) $ 0

7. Tuition expense (paid to other Arizona schools or districts) $ 202,693 C. Capital acquisitions Budget Actual 8. Textbooks (function 1000, object code 6642) $ 15,565

1. 0181 Intangible assets 0 0

2. 0191 Land and land improvements 0 0

3. 0192 Site improvements 0 0 Certified Noncertified Contract

4. 0194 Buildings and building improvements 0 0 G. Teacher salaries substitutes substitutes teachers

5. 0196 Equipment 0 0 (function 1000) (object 6113) (object 6153) (object 6325)

6. 0198 Construction in progress 0 0 1. Regular education 0 0 0

7. Total capital acquisitions (lines 1-6) 0 0 2. Special education 0 0 0

3. Vocational education 0 0 0 D. Investment in capital assets as of June 30, 2025 4. Other programs 0 0 0

1. 0181 Intangible assets $ 0 5.

2. 0191 Land and land improvements $ 0 0 0 0

3. 0192 Site improvements $ 61,558

4. 0194 Buildings and building improvements $ 0

5. 0196 Equipment $ 71,836 H. Average teacher salary (A.R.S. §15-189.05, as added by Laws 2018, Ch. 285, §3)

6. 0198 Construction in progress $ 0 Check box if the Charter was new and began operations in FY 2025.

7. Total (lines 1-6) $ 133,394 1. Average salary of all teachers employed in FY 2025 $ 74,344

2. Average salary of all teachers employed in FY 2024 $ 68,573 E. Current expenses by category 3. Increase in average teacher salary from FY 2024 $ 5,771

1. Classroom instruction excluding classroom supplies (function 1000, 4. Percentage increase $ 8.4% except line 2 amount) $ 1,698,549

2. Classroom supplies (function 1000, object code 6600) $ 62,333

3. Administration (functions 2300, 2400, 2500, and 2900) $ 668,708 Comments on average salary calculation (optional):

4. Support services—students (function 2100) $ 208,227

5. All other support services and operations (functions 2200, 2600, 2700, 3100, and 3400) $ 64,836

6. Total (lines 1-5) $ 2,702,653

$ 211,615 $ 2,491,038 on behalf of Phoenix College Preparatory A

Noncertified

0 0 teachers (object 6112)

7. Current expenses from federal sources

Certified

Cocurr. act., athletics, & other (program 600)

8. Current expenses from State and local sources

180,543

83,713 teachers

(object 6152) 675,045

Supplementary information (Cont’d)

A. Enrollment of gifted pupils by grade

Areas of identification K 1 2 3 4 5 6 7 8 9 10 11 12 Total

1. Quantitative reasoning 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1.

2. Verbal reasoning 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.

3. Nonverbal reasoning 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3.

4. Total duplicated enrollment (lines 1-3) 4.

C. Special education programs by type Program

200 budget Program

200 actual Actual expenses for all gifted programs: 1. 102,602 100,544 1.

K-8 $ 0 2. 0 0 2.

9-12 $ 0 3. ELL incremental costs 0 0 3.

Total $ 0 4. ELL compensatory instruction 0 0 4.

5. Remedial education 0 0 5.

6. Vocational and technical education 0 0 6.

7. Career education 0 0 7.

8. 102,602 100,544 8.

9. 9.

Instructions n behalf of Phoenix College Preparatory Maricopa

0 0 0 0 0 0 00

Grade

0 0 0 0

Gifted education

Total (lines 1-7)

B. Expenses for gifted pupils (elementary & secondary)

Total all disability classifications

Expenses incurred for transporting students with disabilities (as defined in A.R.S. §15-761) unique to the IEP 0

0 0

Beginning Adjusted Indirect Redemption Capital Ending balance Beginning Revenue costs Reversions of acquisitions balance

Federal projects actual Project Balance actual actual actual Budget Actual principal actual actual 1100-1130 ESEA Title I—Helping Disadvantaged Children 1. 0 115,824 0 0 98,159 115,824 0 0 1.

1140-1150 ESEA Title II—Prof. Dev. And Technology 2. 0 18,992 0 0 9,533 18,992 0 0 2.

1160 ESEA Title IV—21st Century Schools 3. 0 17,448 0 0 10,000 17,448 0 0 3.

1170-1180 ESEA Title V—Promote Informed Parent Choice 4. 0 0 0 0 0 0 0 0 4.

1190 ESEA Title III—Limited Eng. & Immigrant Students 5. 0 0 0 0 0 0 0 0 5.

1200 ESEA Title VII—Indian Education 6. 0 0 0 0 0 0 0 0 6.

1210 ESEA Title VI—Flexibility and Accountability 7. 0 0 0 0 0 0 0 0 7.

1220 IDEA, Part B, including ARP—IDEA Grants 8. 0 41,236 0 0 35,775 41,236 0 0 8.

1230 Johnson-O'Malley 9. 0 0 0 0 0 0 0 0 9.

1240 Workforce Investment Act 10. 0 0 0 0 0 0 0 0 10.

1250 AEA—Adult Education 11. 0 0 0 0 0 0 0 0 11.

1260-1270 Vocational Education—Basic Grants 12. 0 0 0 0 0 0 0 0 12.

1280 ESEA Title X—Homeless Education 13. 0 0 0 0 0 0 0 0 13.

1290 Medicaid Reimbursement 14. 0 0 0 0 0 0 0 0 14.

1300 Charter School Implementation Project (Stimulus) 15. 0 0 0 0 0 0 0 0 15.

13__ Impact Aid 16. 0 0 0 0 0 0 0 0 16.

1310-1399 Other Federal Projects 17. 0 18,114 0 0 0 18,114 0 0 0 17.

Total federal projects (lines 1-17) 18. 0 0 211,614 0 0 153,467 211,614 0 0 0 18.

Total COVID-19 federal relief projects included above 19. 0 18,114 0 0 18,114 0 0 0 19.

State projects 1400 Vocational Education 20. 0 0 0 0 0 0 0 0 20.

1410 Early Childhood Block Grant 21. 0 0 0 0 0 0 0 0 21.

1420 Extended School Year—Pupils with Disabilities 22. 0 0 0 0 0 0 0 0 22.

1425 Adult Basic Education 23. 0 0 0 0 0 0 0 0 23.

1430 Chemical Abuse Prevention Programs 24. 0 0 0 0 0 0 0 0 24.

1435 Academic Contests 25. 0 0 0 0 0 0 0 0 25.

1450 Gifted Education 26. 0 0 0 0 0 0 0 0 26.

1456 College Credit Exam Incentives 27. 0 0 0 0 0 0 0 0 27.

1460 Environmental Special Plate 28. 0 0 0 0 0 0 0 0 29.

1465 Charter School Stimulus Fund 29. 0 0 0 0 0 0 0 0 30.

14_ Arizona Industry Credentials Incentive 30. 0 0 0 0 0 0 0 0 31.

1470-1499 Other State Projects 31. 0 0 0 0 0 0 0 0 32.

Total State projects (lines 20-31) 32. 0 0 0 0 0 0 0 0 0 33.

Total federal and State projects (lines 18 and 32) 33. 0 0 211,614 0 0 153,467 211,614 0 0 0 34.

Federal and State projects on behalf of Phoenix College Preparatory Ac Maricopa

ExpensesInstructions

Charter school CCD on behalf of Phoenix College Preparatory Academy County CTDS number 078743000

Purchased Other Employee services Dues and 6800

Salaries benefits 6300, 6400, Supplies fees Miscellaneous (excluding 6810, Property Projects (1000-1999) 6100 6200 6500 6600 6810 6890 6850 and 6890) disbursements 1000 Instruction 1. 1,089,083 347,335 262,131 62,333 0 0 0 0 1.

2000 Support services 2100 Students 2. 148,875 46,259 21,873 (17,154) 0 0 8,374 0 2.

2200 Instruction 3. (155) (79) 44,329 366 0 0 0 0 3.

2300 General administration 4. 186,425 52,946 23,751 0 0 0 0 0 4.

2400 School administration 5. 274,768 96,950 4,910 19,554 0 0 3,265 0 5.

2500, 2900 Central services, other support services 6. 0 0 6,139 0 0 0 0 0 6.

2600 Operation & maintenance of plant 7. 0 0 0 0 0 0 375 0 7.

2700 Student transportation 8. 0 0 20,000 0 0 0 0 0 8.

3000 Operation of noninstructional services 3100 Food service operations 9. 0 0 0 0 0 0 0 0 9.

3400 Bookstore operations 10. 0 0 0 0 0 0 0 0 10.

Total (lines 1-10) 11. 1,698,996 543,411 383,133 65,099 0 0 12,014 0 11.

From federal sources (from line 11 above) 12. 132,100 35,174 55,154 (10,813) 0 0 0 0 12.

From State & local sources (from line 11 above) 13. 1,566,896 508,237 327,979 75,912 0 0 12,014 0 13.

4000 Facilities acquisition & construction 14. 0 0 0 0 0 0 0 0 14.

All expense Cash and investments held at June 30, 2025 object codes 0 1.

(excluding Property 0 2.

6700 and 6900) disbursements 0 3.

0 0 1.

0 0 2.

0 0 3. Long-term and short-term debt 0 0 4. 0 1.

0 2.

0 3.

Property disbursements by type All programs 0 4.

0 1.

0 2. 0 5.

0 3. 0 6.

0 4.

0 5.

Utilities and energy detail (only function 2600) 0 1.

Debt service Programs 100-630 0 2.

1. 6850 Interest 0 1.

0 2.

0 3. Technology (all functions)

1. 6330 Technical services 0 1.

Revenue from selected federal sources 2. 6432 Technology-related repairs and maintenance 0 2.

1. ESEA Title IV—Student Support and Academic Enrichment Grants 17,448 1. 3. 6441 Rental of computers and related equipment 0 3.

2. ESEA Title IV—21st Century Community Learning Centers 0 2. 4. 6531 Telecommunications 0 4.

3. ESEA Title V—Rural Education-Rural and Low-Income School Program 0 3. 5. 6650 Technology-related supplies 0 5.

4. ESEA Title V—Rural Education-Small, Rural School Achievement Program 0 4. 6. Technology-related hardware and software 0 6.

0 1.

0 2.

Books, Periodicals, and Instructional Aids (programs 100-630, excluding 400) 0 1.

Maricopa

Additional information for National Public Education Financial Survey Reporting

Programs 100-630

3. Other funds, except for any employee retirement funds

1. Sinking funds

2. Bond funds

3. 6800 Other (function 5000, excluding 6850)

1. Program 700—Adult/continuing education programs

5. Construction

1. Intangible assets

4. Equipment

2. Program 800—Community college education programs

2. Redemption of principal

3. Program 900—Community services program

4. Function 3300—Community services operations (programs 700-900)

2. Land and land improvements

3. Buildings

1. Long-term debt outstanding, July 1, 2024

6. Short-term debt outstanding, June 30, 2025

5. Short-term debt outstanding, July 1, 2024

3. Long-term debt retired during FY 2025

4. Long-term debt outstanding, June 30, 2025

1. Object 6640, functions 1000 and 2230

Support services-instruction detail (Programs 100-630, excluding 400)

1. Function 2220-Improvement of instruction (in objects 6300- 6490, 6530-6550, 6580, 6600-6620, 6640-6650, 0196 disbursements, 6740, 6810, and 6890)

2. Function 2230-Library/media Services (in objects 6300- 6490, 6530-6550, 6580, 6600-6620, 6640-6650, 0196 disbursements, 6740, 6810, and 6890)

2. Long-term debt issued during FY 2025

1. 6410 Utility services

2. 6621-6626 Energy

Instructions Additional information for National Public Education Financial Survey (NPEFS) reporting of COVID-19 federal relief projects

Programs 700-900 Purchased Other

Employee services Dues and Judgements 6800 All Salaries benefits 6300, 6400, Supplies fees against the school Miscellaneous (excluding 6810, Property Object Codes

6100 6200 6500 6600 6810 6820 6890 6820, 6850, and 6890) disbursements (excluding 6900) 1000 Instruction 1. 15,786 7,488 0 552 0 0 0 0 0 23,826 2100, 2200 Student Support Services 2. 12,846 2,481 18,164 (39,203) 0 0 0 0 0 (5,712) 2300, 2500, 2900 Other Support Services 3. 0 0 0 0 0 0 0 0 0 0 0 2400 School administration 4. 0 0 0 0 0 0 0 0 0 0 2600 Operation & maintenance of plant 5. 0 0 0 0 0 0 0 0 0 0 2700 Student transportation 6. 0 0 0 0 0 0 0 0 0 0 3100 Food service operations 7. 0 0 0 0 0 0 0 0 0 0 3400 Bookstore operations 8. 0 0 0 0 0 0 0 0 0 0 Other 9. 1 0 0 0 0 0 0 0 0 1 Total (lines 1-9) 10. 28,633 9,969 18,164 (38,651) 0 0 0 0 0 0 18,115

Total spending detail

Classroom spending detail Property disbursement detail for COVID-19 federal relief projects Indirect costs from COVID-19 federal relief projects

1. 6330 Technical services 0 0 1. Intangible assets 0 1. 6900 Indirect costs 0

2. 6432 Technology-related repairs and maintenance 0 0 2. Land and land improvements 0

3. 6441 Rental of computers and related equipment 0 0 3. Buildings 0 Property disbursements from COVID-19 federal relief projects

4. 6531 Telecommunications 0 0 4. Equipment 71,836 1. Program 700 Adult/continuing education programs 0

5. 6650 Technology-related supplies & purchased services (less than $5,000) 0 0 5. Construction 0 2. Program 800 Community college education programs 0

6. Technology-related hardware & software ($5,000 or more) 0 0 3. Program 900 Community services program 0

7. 6641-43 Software reported in library books, textbooks, or instructional aids 0 0

Debt service detail for COVID-19 federal relief projects

1. 6850 Interest 0

2. Redemption of principal 0

Paycheck Protection Program

1. Elementary and Secondary School Emergency Relief Funds (ESSER I) 59,958 58,958 0

2. Elementary and Secondary School Emergency Relief Funds (ESSER II) 242,706 140,937 0 101,769 0

3. Elementary and Secondary School Emergency Relief Funds (ESSER III) 549,370 530,188 18,114 1,068 0

4. Governor’s Emergency Education Relief Funds (GEER) - includes Acceleration Academies Program 0 0 0 0 0

5. Coronavirus Relief Fund (CRF)—Enrollment Stability Grant (ESG) Program 0 0 0 0

6. Other COVID-19 federal relief projects 0 0 0 0

852,034 730,083 18,114 102,837

Total FY 2025 expenses + indirect costs, debt service, and property disbursements 18,114

MCCCD on behalf of Phoenix College Preparatory Academy Maricopa

Total Award (all fiscal years)

FY 2020 through

FY 2024

Expenses and other financing uses

FY 2025

Expenses and other financing uses

Amount remaining to spend

Programs 100-630

Total

Current expenses from COVID-19 federal relief projects

Line 9 in the current expenses table should not contain negative amounts. Click the instruction link in cell A18 for more information.

7. Total

Technology related expenses from COVID-19 federal relief projects

5. Total loan amount remaining (line 1 minus lines 2 and 4, final amount should equal

COVID-19 federal relief projects 1. Total loan amount received

2. Total PPP loans spent in all fiscal years

3. Total loan amount approved for forgiveness

4. Total amounts returned to Small Business Administration

Charter school half of Phoenix College Preparatory Academy County CTDS number 078743000

All Projects Prior year ending project balance

1. FY 2024 ending project balance 651,220 Current year ending project balance

2. FY 2025 ending project balance 916,204

3.a Deficit balance 0 3.b Planned to be spent in FY 2026 to support budgeted spending 0 3.c Maintained for debt retirement after FY 2026 0 3.d Maintained for capital projects after FY 2026 0 3.e Maintained for retirement contributions after FY 2026 0 3.f Maintained for future financial stability 916,204 3.g Maintained for other purposes (Specify) 0 3.h Maintained for other purposes (Specify) 0 3.i Total project balance (should agree to amount on line 2) 916,204

Governing Board policy number (N/A if no adopted policy exists):

No N/A

2. No 3.

Yes

If question 1 was answered yes, complete the table below to describe the Charter's specific FY 2025 targeted and actual project balance reserve amounts and methods used to establish those targeted balance reserve amounts.

4.

Project(s)

Targeted FY 2025 project balance reserve amount

Actual FY 2025 project balance reserve amount

Total: 0 0

5. The Charter plans to take the following actions related to its ending project balance in FY 2026 and thereafter:

Maricopa

A. Project balance amounts and planned uses

Is the Charter a part of another financial reporting entity (e.g., a larger nonprofit organization) with resources that are not reflected in the project balances reported in Section A?

This tab presents information on the amount and planned use of the Charter's project's balances to increase transparency and provide decision-makers, other stakeholders, and the public more complete financial information. It also presents information about policies or guidelines the Charter used to establish target project balance reserve amounts.

FY 2025 ending project balance details:

1.

B. Project balance reserve process or policy

Arizona charter schools may operate in a variety ways including as a single school or as multiple school sites under 1 charter holder or charter management organization. A charter's operating structure may affect project balance decisions. The questions below are intended to provide clarifying information on a charter's operating format for users to consider when reviewing the specific project balance information reported on this page.

Does the Charter operate additional school sites with resources that are not reflected in the project balances reported in section A?

Does the Charter have a process or policy it follows to establish a targeted (goal) project balance reserve level that the Charter is working to maintain each year? (Yes or No in cell F26) If the Charter has an adopted Governing Board policy, enter the policy number in the box provided (cell G26).

Method used to establish a targeted project balance reserve amount

Avg. Daily Membership 2024 2025

Attending 250.6111 253.0049 Annual Financial Report Summary

Adjusted Beginning Beginning Capital Redemption of Ending

Project/Program Project Balance Project Balance Indirect costs Reversions acquisitions principal Project Balance Additional reserve information Regular Education 2,171,279 2,132,972 (see Reserve balance tab for more detail) Special Education 102,602 100,544 (1) The Charter does not have an adopted policy establishing a reserve balance for FY 2025.

Pupil Transportation 15,000 20,000 Dropout Prevention Programs 0 0 (2) The total reserve balance for FY 2025 is:

Joint Career & Tech. Ed. & Voc. Ed. Center 0 0 -$ K-3 Reading Program 0 0 Schoolwide and other special projects 518,577 2,466,818 0 2,288,881 2,253,516 0 0 731,879 Classroom Site 98,692 260,842 0 252,351 237,526 0 0 122,008 Instructional Improvement 33,951 28,366 0 9,000 0 62,317 English Language Learner 0 0 0 0 0 0 Compensatory Instruction 0 0 0 0 0 0 Federal Projects 0 211,614 0 0 153,467 211,614 0 0 0 State Projects 0 0 0 0 0 0 0 0

Budgeted Expenses Actual Expenses n behalf of Phoenix College Preparatory A

Revenues