PRIVATE SCHOOL TUITION ORGANIZATION INCOME TAX CREDITS IN ARIZONA SUMMARY OF ACTIVITY: FY 2014 Arizona has four income tax credits for taxpayer donations to school tuition organizations (STOs). Two credits are for donations by individuals1 and two credits are for corporate donations.2 (The corporate donations can be claimed as a tax credit against corporate income tax or insurance premium tax.) CERTIFICATION Arizona law requires an STO to be certified by the Arizona Department of Revenue (ADOR) before it can begin collecting donations for tax credit purposes. The STO must be certified to collect donations from individuals and it must be certified to collect donations from corporations. Appendix I (pg. 19) lists all STOs which collected donations during FY2014 and their certification period. A total of 62 STOs were certified to operate in FY2014. Nine STOs that were certified for individual donations did not have corporate certification. Seven STOs that were certified for corporate donations did not have individual certification. Four STOs dissolved in FY2014. TOTAL DONATIONS Donations to STOs since the beginning of the individual credit in 1998 through the end of FY2014 total $811.9 million. Individual donations for the original credit have made up the majority of this amount, 76.4%, because of the longer period of time in which this credit has been available and because of a greater volume of donations. The following table shows total donations from each credit type. Time Period 3 CY1998 CY1999 CY2000 4 CY2001 CY2002 CY2003 CY2004 5 CY2005 6 CY2006 CY2007 CY2008 CY2009 CY2010 Original Individual Donations $1,815,798 $13,781,341 $17,701,284 $24,897,444 $26,512,683 $29,444,972 $31,846,494 $42,196,206 $51,012,326 $54,304,968 $55,260,728 $50,879,153 $43,163,214 “Switcher” Individual Donations Low-Income Student Corporate Donations $7,260,800 $14,258,000 $9,122,121 $7,285,284 $11,123,657 DisabledDisplaced Corporate Donations $781,000 $956,880 Total Donations $1,815,798 $13,781,341 $17,701,284 $24,897,444 $26,512,683 $29,444,972 $31,846,494 $42,196,206 $58,273,126 $68,562,968 $64,382,849 $58,945,437 $55,243,751 1 A.R.S. §§ 43-1089 and 43-1089.03 A.R.S. §§ 43-1183 and 1184 or A.R.S. §§ 20-224.06 and 20-224.07 3 Activity in 1998 was artificially low due to a court case challenging the constitutionality of the credit based on separation of church and state. The credit was determined to be constitutional. 4 The maximum donation for married filing joint filers increased to $625 from $500. 5 The maximum donation for married filing joint filers increased to $825 from $625. 6 The maximum donation for married filing joint filers increased to $1,000 from $825. 2 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 1 Time Period nd 2 half 7 FY2011 FY2012 FY2013 FY2014 TOTAL Original Individual Donations $12,818,405 $51,917,996 $54,844,247 $58,174,960 $620,572,219 “Switcher” Individual Donations $23,975 $19,891,765 $26,059,167 $45,974,907 Low-Income Student Corporate Donations $2,301,803 $19,135,987 $29,858,865 $35,831,808 $136,178,325 DisabledDisplaced Corporate Donations $770,000 $283,000 $3,505,350 $2,925,845 $9,222,075 Total Donations $15,890,208 $71,360,958 $108,100,227 $122,991,780 $811,947,526 Of all donations from both corporate and individual donors since 1998, Catholic Education Arizona has collected the most at $156.3 million or 19.2% of all donations. The second largest recipient of donations has been the Arizona Christian School Tuition Organization at $139.5 million or 17.2% of all donations (although this organization only accepts individual donations). Appendix II (pg. 21) shows every organization that has received donations, with the total received by credit type, since 1998. The STOs that are highlighted are no longer operational. In FY2014, Catholic Education Arizona collected the most from all four programs at $17.2 million or 13.9% of all donations. TOTAL SCHOLARSHIPS Scholarships from STOs since the beginning of the individual credit in 1998 through the end of FY2014 total $667.1 million. Scholarships from individual donations have made up the majority of this amount, 83.0%, because of the longer period of time in which this revenue has been available and because of fewer restrictions on scholarships from individual donations than from corporate donations. The following table shows total scholarships from each credit type. Time Period CY1998 CY1999 CY2000 CY2001 CY2002 CY2003 CY2004 CY2005 CY2006 CY2007 CY2008 CY2009 CY2010 nd 2 half of FY2011 FY2012 Scholarships from Individual Donations $103,790 $2,196,734 $13,561,981 $16,484,958 $22,826,746 $24,428,197 $28,025,083 $30,863,153 $40,594,978 $48,561,687 $54,205,394 $52,127,262 $47,333,755 $27,905,855 $45,209,410 Scholarships from Switcher Donations Scholarships from Low-Income Student Corporate Donations Scholarships from DisabledDisplaced Corporate Donations $49,380 $4,597,823 $7,615,639 $7,849,824 $9,259,078 $625,335 $715,424 Total Scholarships $103,790 $2,196,734 $13,561,981 $16,484,958 $22,826,746 $24,428,197 $28,025,083 $30,863,153 $40,644,358 $53,159,510 $61,821,033 $60,602,421 $57,308,257 $3,220,519 $11,294,842 $66,837 $583,865 $31,193,211 $57,088,117 7 The reporting period was changed from calendar year to fiscal year. In the first year of this change, FY11, the first 6 months of donations was included in CY2010 figures. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 2 Time Period FY2013 FY2014 TOTAL Scholarships from Individual Donations $48,880,034 $50,708,016 $554,017,033 Scholarships from Switcher Donations $4,683,004 $18,136,839 $22,819,843 Scholarships from Low-Income Student Corporate Donations $17,561,747 $24,519,525 $85,968,377 Scholarships from DisabledDisplaced Corporate Donations $731,231 $1,622,019 $4,344,711 Total Scholarships $71,856,016 $94,986,399 $667,149,964 As with donations, the Catholic Education Arizona has paid the most in scholarships since 1998 at $134.2 million, or 20.1% of all scholarships. The STO paying out the second largest amount in scholarships is the Arizona Christian School Tuition Organization at $125.7 million or 18.8% of all scholarships. Appendix III (pg. 25) shows every organization that has paid scholarships, with the total paid by credit type, since 1998. The STOs that are highlighted are no longer operational. In FY2014, Arizona Christian School Tuition Organization paid the most in scholarships for all four programs at $15.3 million or 16.1% of all scholarships. In terms of where the scholarship money went within Arizona, the majority went to schools within the City of Phoenix. About 34% of the scholarships and the scholarship money went to Phoenix private schools. Similarly, 63% of the scholarships and of the scholarship money went to schools in Maricopa County. The following table shows the number of scholarships, the amount of scholarships and the average scholarship paid out by county in FY2014. County Apache Cochise Coconino Gila Graham Greenlee La Paz Maricopa Mohave Navajo Pima Pinal Santa Cruz Yavapai Yuma # of Scholarships 620 819 630 493 17 0 0 34,852 348 733 10,939 917 360 1,857 1,809 Scholarship $ $623,151 $1,047,875 $998,194 $657,769 $16,564 $0 $0 $59,985,935 $562,702 $1,039,128 $23,151,793 $1,210,024 $358,720 $2,676,413 $2,658,122 Avg. Scholarship $1,005 $1,279 $1,584 $1,334 $974 $0 $0 $1,721 $1,617 $1,418 $2,116 $1,320 $996 $1,441 $1,469 Appendix IV (pg. 29) shows the cities or towns within which scholarship money was received, the number of scholarships, total scholarships and the average scholarship amount. RESERVING SCHOLARSHIPS FOR STUDENTS IN FUTURE YEARS STOs are required to allocate at least 90% of their donations to provide scholarships in each of the four donation programs. Allocate means to both award scholarships in the current year and reserve money for an award of a future or multiyear scholarship for a specific student. STOs Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 3 reported reserving $32.5 million from the four programs for specific students in future years. The breakdown between each donation program is shown below: Original Individual Donation Program $ Reserved for Future Year Awards $5,758,874 Switcher Individual Donation Program Low-Income Corporate Donation Program Disabled/Displaced Corporate Donation Program $3,285,447 $22,863,231 $575,521 Appendix V (pg. 31) shows reserved amounts by school at which the specific student will be attending. SALARIES PAID STOs are required by statute to report the names, job titles and salaries of the three highestpaid employees. Of the STOs certified in FY14, 36 (or 58.1%) were staffed by volunteers. Appendix VI (pg. 41) lists the 26 STOs that reported salaries. AUDIT OR REVIEW PROCESS STOs operating in Fiscal Year 2014 used 29 CPA firms, paying them $296,380.8 The audit or review cost is listed for each STO in Appendix VII (pg. 42). STOs paid as little as $1,000 and as much as $17,000 for their audit or review. These costs include audits or reviews for both individual and corporate receipts if the STO participated in both programs. INDIVIDUAL INCOME TAX CREDIT PROGRAM Arizona allows an individual income tax credit for donations made to STOs that provide scholarships to private schools. A taxpayer could receive an income tax credit for a donation of $517 (for single, unmarried head of household and married filing separate taxpayers) or $1,034 (for married filing joint taxpayers) in tax year 2013; those amounts increased to $528 and $1,056 in tax year 2014. Scholarships paid from these donations by STOs could go to any child attending a qualified private school. Of the 55 STOs certified to receive individual donations in FY2014, 49 STOs received donations (Just Friends of Education and The Leadership Consortium may also have received donations but did not file an annual report.) A total of $58.2 million in tax credit donations from 80,931 taxpayers was reported for the fiscal year. The following table shows the number of STOs collecting donations in each period, the number of donations and the amount of tax credit donations. Percent change is calculated for prior year amounts reported. No percent change is calculated for FY2011 as this is the first fiscal year reporting period. 8 STOs pay for the audit or review in the year following the year for which the audit or review was done. FY2013 audits and reviews were paid for in FY2014, the cost of which was reported on the FY2014 annual reports. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 4 Time Period 9 CY1998 CY1999 CY2000 10 CY2001 CY2002 CY2003 CY2004 11 CY2005 12 CY2006 CY2007 CY2008 CY2009 CY2010 FY2011 14 FY2012 15 FY2013 16 FY2014 # of STOs 16 33 36 43 43 51 53 53 56 55 55 54 53 51 49 48 49 # of Donations 4,248 32,023 38,249 46,696 52,203 58,122 63,830 69,239 73,617 76,065 78,434 73,430 62,940 74,681 76,739 76,131 80,931 Amount $1,815,798 $13,781,341 $17,701,284 $24,897,444 $26,512,683 $29,444,972 $31,846,494 $42,196,206 $51,012,326 $54,304,968 $55,260,728 $50,879,153 $43,163,214 13 $51,408,122 $51,917,996 $54,844,247 $58,174,960 % change 28.4 40.7 6.5 11.1 8.2 32.5 20.9 6.5 1.8 (7.9) (15.2) 0.0 5.6 6.1 Appendix VIII (pg. 44) shows the number and amount of donations received and the number and amount of scholarships awarded by each STO for FY2014. Arizona Christian School Tuition Organization received the most original individual donations in FY2014 of $12.2 million or 20.9% of total original individual donations. Forty-eight STOs paid $50.7 million in scholarships in FY2014, a 3.7% increase over FY2013. The following table shows the number of STOs providing scholarships in each period, the number of scholarships and the amount of scholarships paid. (For calendar years prior to 2003, the numbers are soft; reporting was not statutorily-required at that time.) As with the donations table above, no percent change is calculated for FY2011 as this was the first fiscal year reporting period. Please note that the number of scholarships paid does not equate to the number of students receiving scholarships. Many families seek scholarships from multiple STOs, resulting in one child being counted several times in the scholarship counts. Time Period CY1998 CY1999 CY2000 CY2001 CY2002 # of STOs 4 19 32 39 43 # of Scholarships 128 3,207 15,081 18,049 19,582 Amount $103,790 $2,196,734 $13,561,981 $16,484,958 $22,826,746 % change 518.2 21.6 38.5 9 Activity in 1998 was artificially low due to a legal challenge of the constitutionality of the credit, which failed. The maximum donation for married filing joint filers increased to $625 from $500. 11 The maximum donation for married filing joint filers increased to $825 from $625. 12 The maximum donation for married filing joint filers increased to $1,000 from $825. 13 There are 6 months that overlap between Calendar Year 2010 and Fiscal Year 2011. Some of the donations showing for Fiscal Year 2011 are already shown for Calendar Year 2010. 10 14 The maximum donation for married filing joint filers increased to $1,006 from $1,000 on 1/1/12. The maximum donation for married filing joint filers increased to $1,034 from $1,006 on 1/1/13. 16 The maximum donation for married filing joint filers increased to $1,056 from $1,034 on 1/1/14. 15 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 5 Time Period CY2003 CY2004 CY2005 CY2006 CY2007 CY2008 CY2009 CY2010 FY2011 FY2012 FY2013 FY2014 # of STOs 49 51 51 52 55 54 52 54 52 49 47 48 # of Scholarships 20,134 21,146 22,529 24,678 27,153 28,327 27,592 26,430 25,105 23,828 25,464 27,362 Amount $24,428,197 $28,025,083 $30,863,153 $40,594,978 $48,561,687 $54,205,394 $52,127,262 $47,333,755 17 $46,116,142 $45,209,410 $48,880,034 $50,708,016 % change 7.0 14.7 10.1 31.5 19.6 11.6 (3.8) (9.2) (2.0) 8.1 3.7 Appendix VIII (pg. 44) also shows the scholarships for each STO for FY2014. The 48 STOs that paid original individual scholarships in FY2014 reported 27,362 scholarships for an average of $1,852. Arizona Christian School Tuition Organization paid the highest total amount of scholarships ($11.2 million or 22% of the total) and awarded the largest number of scholarships (5,837 scholarships or 21.3% of total). STOs are required to report the percentage of scholarship dollars that go to families with income of 185% or less of the poverty level and the percentage of scholarship dollars that go to families with income ranging from above 185% of poverty level to 342.25% of poverty level. Income levels for FY2014 that fit into these ranges are shown in the following table: Household Size 2 3 4 5 6 7 8 Additional persons 185% of Poverty Level $28,694 $36,131 $43,568 $51,005 $58,442 $65,879 $73,316 $7,437 342.25% of Poverty Level $53,084 $66,842 $80,601 $94,359 $108,118 $121,876 $135,635 $13,758 Across all STOs, 36.7% of scholarship money went to children in families with income up to 185% of poverty level. Children in families with income between 185% and 342.25% of poverty level received 30.2% of the scholarship money. The remaining 33.1% of scholarship money went to children in families with income greater than 342.25% of poverty level. Seven organizations only gave scholarships to children in families with income of 342.25% or less of poverty level. Four organizations gave more than 60% of their scholarships to children of families with income greater than 342.25% of poverty level. Appendix IX (pg. 46) shows the percentages for each STO. 17 There are 6 months that overlap between Calendar Year 2010 and Fiscal Year 2011. Some of the donations showing for Fiscal Year 2011 are already shown for Calendar Year 2010. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 6 The range of overall average scholarship amounts paid by STOs is from $431 (Funds for Kids) to $7,138 (Financial Assistance for Independent Schools). Average scholarship ranges and the number of STOs with scholarships falling in each range is shown in the following frequency distribution. Avg. Scholarship Range # of STOs Avg. Scholarship Range # of STOs $431 to $1,000 6 $2,501 - $3,000 2 $1,001 - $1,500 6 $3,001 - $4,000 10 $1,501 - $2,000 14 $4,001 - $5,000 3 $2,001 - $2,500 3 $5,001 - $7,138 4 Institute for Better Education provided scholarships to 144 schools, more than any other STO. Appendix X (pg. 48) lists the number of schools to which each STO provided scholarships and the average scholarship the STO paid out. The information on the number of schools to which each STO paid scholarships is aggregated in the following table. As shown, three STOs (Jewish Education Tax Credit Organization, Pinetop Tuition Support Organization and Tempe Montessori School Tuition Organization) gave scholarships to only one private school. # of Private Schools # of STOs giving to this number of private schools 1 3 2 7 3 8 4 2 5 4 6-10 7 11-20 5 21-25 3 26-99 5 100 or more 4 STOs provided original individual scholarships and grants to 331 private schools throughout Arizona. One private school, Northwest Christian School, received scholarships or grants from 14 STOs. The following table shows the number of STOs contributing scholarship money to the private schools. In other words, referring to the table below, 117 private schools received scholarship money from one STO. This many private schools received scholarships or grants from This many STOs 117 61 50 One STO Two STOs Three STOs 33 12 Four STOs Five STOs Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 7 This many private schools received scholarships or grants from This many STOs 14 14 13 Six STOs Seven STOs Eight STOs 2 10 4 1 Nine STOs Ten STOs Eleven STOs Fourteen STOs Seven private schools received more than $1 million in scholarships from the original individual donation program in total. The most scholarship money received by one private school from all STOs was $1,751,598 for 1,081 scholarships to Northwest Christian School. Appendix XI (pg. 50) lists the private schools that received scholarship money from each of the four donation programs in FY2014 and the overall average scholarship amount. The smallest average scholarship paid by an STO to a private school was $5 paid by Institute for Better Education to Loretto Catholic School in Douglas. Nine private schools received average scholarships from individual STOs for more than $10,000. The highest average scholarship paid by an STO to one private school was $16,692 paid by School Choice Arizona to Neurologic Music Therapy Services. The following table presents the distribution of average scholarships. For example, the average scholarship received by four private schools (from all STOs) was between $1 and $250. Six private schools received scholarships from all STOs that were on average greater than $10,000. Avg. Scholarship Range $1 - $250 $251 - $500 $501 - $1,000 $1,001 - $1,500 $1,501 - $2,000 $2,001 - $2,500 # of Private Schools with Avg. Scholarships in this Range 4 11 47 64 66 47 Avg. Scholarship Range $2,501 - $3,000 $3,001 - $4,000 $4,001 - $5,000 $5,001 - $7,500 $7,501 - $10,000 $10,001 - $17,000 # of Private Schools with Avg. Scholarships in this Range 27 33 13 7 6 6 STOs also reserved scholarships for specific students for future years. Twenty-one STOs reserved an additional $5.8 million in the original individual donation program. Brophy Community Foundation reported in FY2014 reserving the largest amount of original individual donations for future year scholarships of $1.0 million or 18.1% of the total. Appendix V (pg. 31) shows reserved scholarships by school by scholarship program as reported in FY2014. The STOs reserving the scholarships and the amounts reserved are shown in Appendix VIII (pg. 44). All STOs certified to collect individual donations in FY2014 were evaluated as to their status in relation to the requirement that 90% of all revenue must be paid out in scholarships. From an administrative viewpoint, no STO is expected to pay out 90% of donations it receives in the Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 8 current year in scholarships the same year. There will always be a lag between revenue received and revenue paid out and it does not mean that an STO with a percentage of less than 90% is in violation of the law. Three STOs listed below have very low percentages because they are newer STOs; their scholarships will increase significantly within the next year or two. Two STOs have a percentage greater than 100% because scholarships were paid from revenue that was not tax credit donations or due to reserved scholarships for specific students in future years. These percentages are being monitored annually and if STOs with low percentages do not improve, ADOR will review that program to determine the reason. Percentages for STOs certified to receive individual donations in FY2014 are shown below. The letters “NA” indicate the STO failed to provide FY2014 information. School Tuition Organization Ratio School Tuition Organization Ratio Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation STO 97.0 92.0 0.0 Funds for Kids HELP Scholarship Foundation. Higher Education STO 73.8 93.7 87.3 Arizona Education and Scholarship Opportunity Program Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation 0.0 82.9 88.8 Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization 81.9 84.5 94.3 Arizona Independent Schools Scholarship Foundation 94.5 Just Friends of Education NA Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund 85.3 92.6 88.3 Life Development Institute Education Fund Lutheran Education Foundation Montessori Scholarship Organization 87.2 94.7 98.9 Arizona Scholarship Fund Arizona School Choice Trust 85.0 103.1 Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation 84.0 89.9 Arizona Tuition Connection Arizona Tuition Organization 86.4 92.8 Arizona Waldorf Scholarship Foundation Arizona's Catholic Tuition Support Organization BEST Student Fund Brophy Community Foundation 92.2 87.6 97.7 90.5 Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Education Excellence Foundation School Choice Arizona School Tuition Association of Yuma Schools With Heart Foundation 86.6 80.9 101.0 73.6 90.6 90.6 Catholic Education Arizona Chabad Tuition Organization 90.7 90.5 Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education 95.6 99.8 Christ Lutheran School Tuition Organization Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization 94.0 88.8 89.9 98.2 Tempe Montessori STO The Leadership Consortium Tuition Organization for Private Schools Valley Lutheran Scholarship Organization 27.9 NA 89.0 92.9 Dynamite Montessori Foundation Financial Assistance for Independent Schools 93.2 92.7 White Mountain Tuition Support Foundation Yuma’s Education Scholarship Fund for Kids 91.4 97.2 STOs can allow individual donors to make recommendations when donating (although Arizona law prohibits STOs from awarding scholarships solely on the basis of donor recommendations). Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 9 Only those STOs that have a CPA review are required to report if they accept recommendations. In FY2014, 20 STOs reported allowing donors to recommend specific students for scholarships when donating. For those STOs that allowed donor recommendations and for whom information was available, approximately 51% of their original individual donations had recommendations. “SWITCHER” INDIVIDUAL INCOME TAX CREDIT PROGRAM Arizona allows a second individual income tax credit for individuals wishing to give more than the amount allowed for an individual income tax credit under the original individual income tax credit program. After donating $517 or $1,034 for the original individual income tax credit, individuals could donate up to an additional $514 or $1,028 (depending on filing status) in tax year 2013 and take this additional credit. Additional amounts that could be donated in tax year 2014 increased to $525 and $1,050. All 49 STOs receiving donations under the original individual income tax credit program also received “switcher” credit donations in FY2014. A total of $26.1 million was received under this donation program. Appendix XII (pg. 62) shows the number and amount of donations received and the number and amount of scholarships awarded by each STO for FY2014. Catholic Education Arizona received the most switcher donations in FY2014 of $4.8 million, or 18.5% of total switcher donations. STOs paid out $18.1 million in scholarships from switcher donations in FY2014. Four STOs did not pay scholarships in FY2014. Generally donations are received late in a calendar year and scholarships are paid from those donations the following year. The lag in receipt vs. payout is standard and not a cause for concern. Appendix XII (pg. 62) shows scholarships for each STO for FY2014. The 46 STOs that paid switcher scholarships in FY2014 reported 13,548 scholarships for an average of $1,339. Arizona Christian School Tuition Organization paid the highest total amount of scholarships ($4.1 million or 22.9% of the total) and Catholic Education Arizona awarded the largest number of scholarships (3,761 scholarships or 27.8% of the total). STOs are required to report the percentage of scholarship dollars that go to families with income of 185% or less of poverty level and the percentage of scholarship dollars that go to families with income ranging from about 185% of poverty level to 342.25% of poverty level, as they are required to do for the original individual donation program. Across all STOs that paid scholarships, 47.8% went to children in families with income up to 185% of poverty level. Children in families with income between 185% and 342.25% of poverty level received 30.3% of the scholarship money. Three organizations, BEST Student Fund, Pappas Kids Schoolhouse Foundation and Pinetop Tuition Support Organization, only gave scholarships to children in families with income of 185% or less of poverty level. Five organizations gave more than 50% of their scholarships to children of families with income greater than 325.25% of poverty level. Appendix XIII (pg. 64) shows the percentages for each STO. The range of overall average scholarship amounts paid by STOs is from $289 (Funds for Kids) to $12,246 (Chabad Tuition Organization). Average scholarship ranges and the number of STOs with scholarships falling in each range is shown in the following table. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 10 Avg. Scholarship Range # of STOs Avg. Scholarship Range # of STOs $289 to $1,000 $1,001 - $1,500 15 8 $2,501 - $3,000 $3,001 - $4,000 4 3 $1,501 - $2,000 $2,001 - $2,500 8 2 $4,001 - $5,000 $5,001 - $12,246 1 5 Institute for Better Education provided scholarships to 127 schools, more than any other STO. Appendix XIV (pg. 66) lists the number of schools to which each STO provided scholarships and the average scholarship the STO paid out. The information on the number of schools to which each STO paid scholarships is aggregated below: # of Private Schools # of STOs giving to this number of private schools 1 2 6 11 3 4 5 6-10 11-20 21-25 5 2 1 6 6 1 26-99 100 or more 4 4 STOs provided switcher scholarships and grants to 309 private schools throughout Arizona. Two private schools received switcher scholarships or grants from 11 STOs. The following table shows the number of STOs contributing scholarship money to the private schools. In other words, referring to the table below, 110 private schools received scholarship money from one STO. This many private schools received scholarships or grants from 110 77 41 27 15 22 8 6 1 2 This many STOs One STO Two STOs Three STOs Four STOs Five STOs Six STOs Seven STOs Eight STOs Nine STOs Eleven STOs Two private schools received more than $500,000 in scholarships from the switcher donation program in total. The most scholarship money received by one private school from all STOs Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 11 was $559,944 for 77 scholarships to Brophy Loyola Academy. Appendix XI (pg. 50) lists the private schools that received scholarship money from each of the four donation programs and the overall average scholarship amount. The smallest average scholarship paid by an STO to a private school was a $5 scholarship to St. Matthew School paid by Institute for Better Education. Two private schools received average scholarships from individual STOs for more than $15,000. The highest average scholarship paid by an STO to one private school was $15,761 paid by School Choice Arizona to Neurologic Music Therapy Services. The following table presents the distribution of average scholarships. For example, the average scholarship received by 9 private schools (from all STOs) was between $1 and $250. Five private schools received an average aggregate scholarship from all STOs that was greater than $10,000. Avg. Scholarship Range $1 - $250 $251 - $500 $501 - $1,000 $1,001 - $1,500 $1,501 - $2,000 $2,001 - $2,500 # of Private Schools with Avg. Scholarships in this Range 9 30 89 75 37 22 Avg. Scholarship Range $2,501 - $3,000 $3,001 - $4,000 $4,001 - $5,000 $5,001 - $7,500 $7,501 - $10,000 $10,001 - $16,000 # of Private Schools with Avg. Scholarships in this Range 15 14 6 5 2 5 STOs also reserved scholarships for specific students for future years. Twenty-one STOs reserved an additional $3.3 million in the switcher donation program. Brophy Community Foundation reported in FY2014 reserving the largest amount of switcher donations for future year scholarships of $719,600 or 21.9% of the total. Appendix V (pg. 31) shows reserved scholarships by school by scholarship program as reported in FY2014. The STOs reserving the scholarships and the amounts reserved are shown in Appendix XII (pg. 62). All STOs certified to collect individual donations in FY2014 were evaluated as to their status in relation to the requirement that 90% of all revenue must be paid out in scholarships. From an administrative viewpoint, no STO is expected to pay out 90% of donations it receives in the current year in scholarships the same year. There will always be a lag between revenue received and revenue paid out. The switcher program is still in its infancy, having only been in effect since mid-2012. Therefore, the ratio between switcher scholarships and donations are not complete measures yet for evaluating compliance with the law. Having said that, many STOs have already accomplished this 90% payout. That does not mean that an STO with a percentage of less than 90% is in violation of the law as their scholarships will increase significantly within the next year or two. These percentages are being monitored annually and if STOs with low percentages do not improve, ADOR will review that program to determine the reason. Percentages for STOs certified to receive individual donations in FY2014 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 12 are shown below. The letters “NA” indicate the STO failed to provide FY2014 information or provided incomplete information. School Tuition Organization Ratio School Tuition Organization Ratio Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation STO 84.2 77.0 0.0 Funds for Kids HELP Scholarship Foundation. Higher Education STO 65.4 77.9 89.8 Arizona Education and Scholarship Opportunity Program Arizona Education Scholarship Foundation 0.0 58.1 Institute for Better Education Jewish Education Tax Credit Organization 44.7 49.2 Arizona Episcopal Schools Foundation 41.2 Jewish Tuition Organization 42.6 Arizona Independent Schools Scholarship Foundation 92.4 Just Friends of Education NA Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund 99.4 56.9 78.7 Life Development Institute Education Fund Lutheran Education Foundation Montessori Scholarship Organization 0.0 100.0 91.5 Arizona Scholarship Fund 34.0 Northern Arizona Christian School Scholarship Fund 35.0 Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization 0.0 67.0 79.5 Arizona Waldorf Scholarship Foundation Arizona's Catholic Tuition Support Organization BEST Student Fund Brophy Community Foundation 67.2 45.3 63.8 87.4 Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Education Excellence Foundation School Choice Arizona School Tuition Association of Yuma Schools With Heart Foundation Catholic Education Arizona 40.2 Shepherd of the Desert Education Foundation 92.8 Chabad Tuition Organization 87.0 Southern Arizona Foundation for Education 75.0 Christ Lutheran School Tuition Organization Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization Dynamite Montessori Foundation 71.6 37.6 44.4 100.3 96.0 Tempe Montessori School Tuition Organization The Leadership Consortium Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation NA NA 66.9 40.5 78.9 Financial Assistance for Independent Schools 89.3 Yuma’s Education Scholarship Fund for Kids 82.8 93.2 93.0 16.0 55.3 50.5 87.5 76.5 STOs can allow individual donors to make recommendations when donating (although Arizona law prohibits STOs from awarding scholarships solely on the basis of donor recommendations). Only those STOs that have a CPA review are required to report if they accept recommendations. In FY2014, 20 STOs reported allowing donors to recommend specific students for scholarships when donating. For those STOs that allowed donor recommendations and for whom information was available, approximately 45% of their switcher donations had recommendations. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 13 CORPORATE INCOME TAX OR INSURANCE PREMIUM TAX CREDIT PROGRAM – SCHOLARSHIPS FOR LOW-INCOME STUDENTS The low-income student corporate income tax credit and insurance premium tax credit for contributions to school tuition organizations are governed by A.R.S. § 43-1183, A.R.S. § 20224.06 and Chapter 15 in Title 43. (This section does not cover the corporate income tax/insurance premium tax credit for scholarships for disabled/displaced students, A.R.S. § 431184 and § 20-224.07.) There were 53 STOs certified to receive corporate donations during FY2014. Donations to STOs for the purpose of receiving the low-income student corporate income tax credit or insurance premium tax credit are limited by statute for each fiscal year. For FY2007, the first year of the program, the limitation was $10 million. This limitation increases by 20% per year. In FY2014, the limitation was $35,831,808. The following table shows the amount approved and the number of corporate donation approvals in each fiscal year as opposed to the amount received. Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 Statutory Limitation $10,000,000 $12,000,000 $14,400,000 $17,280,000 $20,736,000 $24,883,200 $29,859,840 $35,831,808 # of Corps 108 73 98 63 69 84 118 100 18 $ Approved $9,740,800 $12,116,000 $10,816,006 $8,121,508 $11,376,351 $19,587,037 $30,041,114 $36,571,808 $ Received $9,535,800 $11,996,000 $10,495,506 $8,100,008 $11,324,351 $19,035,987 $29,858,865 $35,831,808 There were 180 donations approved and 174 donations received in FY2014 for the low-income student corporate/insurance premium credit. The 174 donations received came from 99 corporations. Thirty-four of the 99 corporations were insurance companies donating $9.5 million. Of the 99 corporations, 69 donated once; the remaining 30 donated from two to nine times. Corporate donations ranged from $500 to over $1 million. The range of donation size by corporation made to an STO is shown in the following table. As shown, 11 corporations made donations of over $1 million. (There may have been several donations to several STOs, but these numbers aggregate a corporation’s donations in the fiscal year.) Donation Size $1,000 or less $1,001 to $9,999 $10,000 to $19,999 $20,000 to $24,999 $25,000 to $49,999 # 3 9 12 6 5 Donation Size $50,000 to $99,999 $100,000 to $249,999 $250,000 to $499,999 $500,000 to $999,999 $1,000,000 and over # 14 18 10 11 11 18 Represents the total amount of donations approved. This amount may be higher than the credit limitation due to corporations donating less than the approved amount and therefore additional donation requests are processed. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 14 Appendix XV (pg. 68) shows the number and amount of donations received and the number and amount of scholarships awarded by each STO in FY2014. Of the 53 STOs certified to receive corporate donations in FY2014, 23 received donations of $35,831,808 in FY2014. Arizona Leadership Foundation received the most low-income corporate donations in FY2014 of $7 million or 19.5% of the total. Unlike scholarships from individual income tax credit donations, low-income student corporate income tax and insurance premium tax credit scholarships under this program are restricted to certain students. Recipients of these corporate scholarships must meet specific income limits plus other requirements. (More information can be found at www.azdor.gov.) Additionally, the amount of scholarship that can be awarded is limited. For the 2013-2014 academic year, no more than $4,900 could be awarded to students in kindergarten through grade 8 and no more than $6,200 could be awarded to students in grades 9 through 12. Twenty-five STOs reported paying low-income corporate scholarships in FY2014. These STOs reported 13,118 scholarships totaling $24,519,525, for an average of $1,869. Arizona Leadership Foundation paid the highest number of scholarships ($6.6 million or 27.0% of the total). Catholic Education Arizona awarded the largest number of scholarships (3,730 scholarships or 28.4% of the total). Arizona Independent Schools Scholarship Foundation had the highest overall average scholarship of $5,569. Corporate scholarship money went to 228 schools in FY2014. Amounts received by school (from all STOs) ranged from $5 (4 private schools) to $1,485,680 (St. Mary’s High School). Appendix XI (pg. 50) shows the amount of corporate scholarship money that went to each school, along with the number of scholarships. STOs also reserved scholarships for specific students for future years. Twelve STOs reserved an additional $22.9 million in the low-income corporate donation program. AAA Scholarship Foundation reported in FY2014 reserving the largest amount of low-income corporate donations for future year scholarships of $8.5 million or 37.2% of the total. Appendix V (pg. 31) shows reserved scholarships by school by scholarship program as reported in FY2014. The STOs reserving the scholarships and the amounts reserved are shown in Appendix XV (pg. 68). All STOs certified to collect corporate donations in FY2014 were evaluated on their status in relation to the requirement that 90% of all revenue must be paid out in scholarships. From an administrative viewpoint, no STO is expected to pay out in scholarships 90% of donations it receives in the current year. There will always be a lag between revenue received and revenue paid out. Some STO ratios are very low because they are still in the early stages of participation in the program. One STO has a percentage greater than 100% due to a large amount of reserved scholarships for specific students in future years. These percentages are being monitored annually, however, and if the STOs with low percentages do not improve, ADOR will review that program to determine the reason. Percentages for STOs participating in the low-income student corporate credit in FY2014 are shown below. The letters “NA” indicate the STO provided incomplete information for FY2014. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 15 School Tuition Organization Ratio Ratio 86.6 School Tuition Organization Financial Assistance for Independent Schools Foundation for Corporate Tax Credits Higher Education School Tuition Org Independent Schools Corporate Tax Foundation AAA Scholarship Foundation Arizona Adventist Scholarships Arizona Community Foundation STO 100.3 90.9 0.5 Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona Leadership Foundation Arizona Private Education Scholarship Fund 82.9 74.2 Institute for Better Education Jewish Education Tax Credit Organization 95.3 90.0 89.6 Jewish Tuition Organization Northern Arizona Christian School Scholarship Fund Pappas Kids Schoolhouse Foundation School Choice Arizona School Tuition Association of Yuma Tempe Montessori School Tuition Organization Tuition Organization for Private Schools Valley Lutheran Scholarship Org. Yuma’s Education Scholarship Fund for Kids 55.2 Arizona Scholarship Fund Arizona School Choice Trust Arizona Youth Education Scholarships Brophy Community Foundation 43.7 60.8 91.0 120.2 Catholic Education Arizona Catholic Tuition Support Organization Chabad Tuition Organization 78.6 73.4 90.0 Christian Scholarship Foundation Corporate Tax Foundation 74.8 62.1 79.4 92.1 94.6 85.9 90.2 91.4 82.0 90.3 NA 75.8 90.2 29.1 CORPORATE INCOME TAX OR INSURANCE PREMIUM TAX CREDIT PROGRAM – SCHOLARSHIPS FOR DISABLED / DISPLACED STUDENTS The corporate income tax credit and insurance premium tax credit for contributions to school tuition organizations for scholarships for disabled/displaced students are governed by A.R.S. § 43-1184, A.R.S. § 20-224.07 and Chapter 15 in Title 43. There were 53 STOs certified to receive corporate donations during FY2014. Donations to STOs for the purpose of receiving the corporate income tax credit or the insurance premium tax credit are limited by statute for each fiscal year. The statutory limitation for donations made for the disabled/displaced tax credit is set at $5 million per fiscal year. The following table shows the amount approved and the number of corporate donation approvals in each fiscal year as opposed to the amount received. Fiscal Year 2010 2011 2012 2013 2014 Statutory Limitation $5,000,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000 # of Corps 6 8 6 14 29 $ Approved $1,478,880 $1,079,000 $283,000 $3,580,350 $3,112,745 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $ Received $1,478,880 $1,029,000 $283,000 $3,505,350 $2,957,765 Page 16 Of the 53 STOs certified to receive corporate donations in FY2014, 11 received donations of $2,925,84519 in FY2014. There were 34 donations approved and 31 donations received in FY2014. Twelve STOs received the 31 donations from 27 corporations. Eight of the 27 corporations were insurance companies donating $1,086,000. Corporate donations ranged from $50 to over $400,000. The range of donation size by corporation made to an STO is shown in the following table. Donation Size $5,000 or less $5,001 to $9,999 $10,000 to $19,999 $20,000 to $39,999 # 5 3 3 4 Donation Size $40,000 to $99,999 $100,000 to $399,999 $400,000 and over # 5 4 3 Appendix XVI (pg. 69) shows the number and amount of donations received and the number and amount of scholarships awarded by each STO in FY2014. Of the 53 STOs certified to receive corporate donations in FY2014, 12 received disabled/displaced donations of $2,957,765 in FY2014. Arizona School Choice Trust received the most disabled/displaced corporate donations in FY2014 of $817,747, or 27.6% of total disabled/displaced donations. Similar to scholarships from the low-income student corporate income tax credit donations, disabled/displaced corporate income tax and insurance premium tax credits scholarships under this program are restricted to certain students. Recipients of disabled/displaced scholarships must provide documentation on meeting the specific eligibility requirements. (More information on the requirements can be found at www.azdor.gov.) The total amount of disabled/displaced scholarship(s) that a student can receive is limited to 90% of state aid or the cost of tuition, whichever is less. Eight STOs reported paying disabled/displaced corporate scholarships in FY2014. These STOs reported 349 scholarships totaling $1,622,020, for an average of $4,647. Arizona Leadership Foundation paid the highest total amount of scholarships ($1.0 million or 62.5% of the total) and also awarded the largest number of scholarships (163 scholarships or 46.7% of the total). School Choice Arizona paid the highest total overall average scholarship of $9,141. Disabled/displaced corporate scholarship money went to 91 schools in FY2014. Amounts received by school (from all STOs) ranged from $5 (2 private schools) to $395,832 (Lauren’s Institute for Education School). Appendix XI (pg. 50) shows the amount of disabled/displaced scholarship money that went to each school, along with the number of scholarships. STOs also reserved scholarships for specific students for future years. Five STOs reserved an additional $575,521 in the disabled/displaced corporate donation program. Tuition Organization for Private Schools reported in FY2014 reserving the largest amount of disabled/displaced corporate donations for future year scholarships of $225,000 or 39.1% of the total. Appendix V 19 This number reflects the donations reported by the STOs as deposited in FY14. Due to timing, there were donations that were received in FY14 but not deposited until the beginning of FY15. This report treats the donations as deposited in FY14. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 17 (pg. 31) shows reserved scholarships by school by scholarship program as reported in FY2014. The STOs reserving the scholarships and the amounts reserved are shown in Appendix XVI (pg. 69). All STOs certified to collect corporate donations in FY2014 were evaluated to see their status in relation to the requirement that 90% of all revenue must be paid out in scholarships. From an administrative viewpoint, no STO is expected to pay out in scholarships 90% of donations it receives in the current year. There will always be a lag between revenue received and revenue paid out. Some STO ratios are very low because they are still in the early stages of participation in the program. ADOR is not currently concerned with the percentage of any STO. These percentages are being monitored annually, however, and if the STOs with low percentages do not improve, ADOR will review that program to determine the reason. Percentages for STOs certified to receive corporate donations and participating in the disabled/displaced student corporate credit in FY2014 are shown below. School Tuition Organization Ratio AAA Scholarship Foundation 93.8 Arizona Community Foundation STO Arizona Leadership Foundation Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust 0.0 44.4 86.8 0.0 30.3 School Tuition Organization Arizona’s Catholic Tuition Support Organization Financial Assistance for Independent Schools Institute for Better Education Life Development Institute Education Fund School Choice Arizona Tuition Organization for Private Schools Ratio 18.7 86.2 73.0 0.0 36.1 85.9 PRIVATE SCHOOLS IN ARIZONA The final table at the end of this report, Appendix XVII (pg. 70), lists every private school that has received scholarship revenue from the private school tuition organization income tax credit programs and the estimated amounts received from all three programs since 1998. The amounts are estimated for two reasons. For the first several years of the private school tuition organization tax credit program, there was no requirement for the STOs to report. Although some did report at ADOR request, some did not or only reported partially. Therefore, the early year figures are incomplete. Secondly, the reporting period changed from calendar year to fiscal year, beginning with FY2011. The amount of scholarships by school that were duplicated in the CY2010 and FY2011 numbers was estimated. For additional information or questions, contact Karen Jacobs at the Arizona Department of Revenue at 602-716-6923. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 18 APPENDIX I SCHOOL TUITION ORGANIZATIONS CERTIFIED TO RECEIVE DONATIONS FOR TAX CREDIT PURPOSES IN FISCAL YEAR 2014 School Tuition Organization IndividualCertified AAA Scholarship Foundation Academic Opportunity of Arizona 4/15/2014 Arizona Adventist Scholarships 1/01/2011 Arizona Christian School Tuition Organization 1/01/2011 Arizona Community Foundation School Tuition Organization 4/02/2013 Arizona Education Alliance CorporateCertified 12/10/2012 Not after 6/30/2014 4/02/2013 Not after 4/30/2014 Arizona Education and Scholarship Opportunity Program 12/31/2013 12/31/2013 Arizona Education Scholarship Foundation 1/01/2011 9/29/2010 Arizona Episcopal Schools Foundation 1/01/2011 7/29/2010 Arizona Independent Schools Scholarship Foundation 1/01/2011 7/29/2010 Arizona International Academy Scholarship Fund 1/01/2011 Arizona Leadership Foundation 3/09/2011 Arizona Lutheran Scholarship Organization 1/01/2011 Arizona Private Education Scholarship Fund 1/01/2011 7/29/2010 Arizona Scholarship Fund 1/01/2011 7/01/2012 Arizona School Choice Trust 1/01/2011 7/29/2010 Arizona Tuition Connection 2/01/2013 2/01/2013 Arizona Tuition Organization 1/01/2011 7/29/2010 Arizona Waldorf Scholarship Foundation 1/01/2011 7/01/2012 Arizona Youth Education Scholarships 7/29/2010 Arizona's Catholic Tuition Support Organization 1/01/2011 7/29/2010 BEST Student Fund 1/01/2011 7/01/2012 Brophy Community Foundation 1/01/2011 7/29/2010 Catholic Education Arizona 1/01/2011 7/29/2010 Chabad Tuition Organization 1/01/2011 7/29/2010 Christ Lutheran School Tuition Organization 1/01/2011 7/29/2010 Christian Scholarship Foundation 1/01/2011 7/29/2010 Christian Scholarship Fund of Arizona 1/01/2011 7/29/2010 Cochise Christian School Tuition Organization 1/01/2011 2/24/2011 Corporate Tax Foundation Diversity Leadership Institute 4/14/2011 Not after 11/7/2013 Not after 11/7/2013 Dynamite Montessori Foundation 1/01/2011 8/18/2010 Financial Assistance for Independent Schools 1/01/2011 7/29/2010 Foundation for Corporate Tax Credit Funds for Kids 4/15/2011 9/12/2013 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 9/12/3013 Page 19 H.E.L.P. Scholarship Foundation IndividualCertified 2/03/2011 CorporateCertified 2/03/2011 Higher Education STO 3/23/2011 3/23/2011 School Tuition Organization Independent Schools Corporate Tax Foundation 3/23/2011 Institute for Better Education 1/01/2011 7/29/2010 Jewish Education Tax Credit Organization 1/01/2011 7/29/2010 Jewish Tuition Organization 1/01/2011 6/14/2011 Just Friends of Education 1/01/2011 7/29/2010 Life Development Institute Education Fund 1/01/2011 7/29/2010 Lutheran Education Foundation 1/01/2011 7/29/2010 Montessori Scholarship Organization 1/01/2011 7/01/2012 Northern Arizona Christian School Scholarship Fund 1/01/2011 10/07/2010 Orme Primavera Schools Foundation 1/01/2011 Pappas Kids Schoolhouse Foundation 1/01/2011 Parkside Christian Learning Center 8/03/2010 Not after 9/12/2013 Pinetop Tuition Support Organization 1/01/2011 Scholarships for Educational Excellence Foundation 1/03/2011 School Choice Arizona 1/01/2011 7/29/2010 School Tuition Association of Yuma 1/01/2011 7/29/2010 Schools With Heart Foundation 1/01/2011 Not after 1/24/2014 Shepherd of the Desert Education Foundation 1/01/2011 7/29/2010 Southern Arizona Foundation for Education-SAFE Lutheran 1/01/2011 Tempe Montessori School Tuition Organization Not after 2/4/2014 Not after 2/4/2014 The Leadership Consortium 1/01/2011 7/29/2010 Tuition Organization for Private Schools 1/01/2011 7/29/2010 Valley Lutheran Scholarship Organization 1/01/2011 8/03/2010 White Mountain Tuition Support Foundation 1/01/2011 9/02/2010 Yuma’s Education Scholarship Fund for Kids 1/01/2011 7/01/2012 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 20 APPENDIX II TAX CREDIT DONATIONS BY SCHOOL TUITION ORGANIZATION SINCE 1998 School Tuition Organization ST 1 Year Total Individual Donations Total Individual Switcher Donations Total Low-Income Student Corporate Donations Total DisabledDisplaced Donations Total Donations AAA Scholarship Foundation 2012 $0 $0 $9,722,466 $180,000 $9,902,466 Academic Opportunity of Arizona 2014 $0 $0 $0 $0 $0 Alternative Schools Scholarship Fund 2003 $114,156 $0 $0 $0 $114,156 Arizona Adventist Scholarships 1999 $5,288,135 $112,062 $2,500 $0 $5,402,697 Arizona Christian School Tuition Org 1998 $131,098,142 $8,383,341 $0 $0 $139,481,483 Arizona Community Foundation School Tuition Org 2013 $74,083 $47,305 $750,000 $800,000 $1,671,388 Arizona Education Alliance 2012 $0 $0 $0 $0 $0 Arizona Education and Scholarship Opportunity Program 2013 $1,034 $1,028 $0 $2,062 Arizona Education Scholarship Foundation 2010 $361,559 $183,599 $0 $0 $545,158 Arizona Episcopal Schools Foundation 1999 $10,247,263 $614,858 $2,179,855 $0 $13,041,976 Arizona Independent Schools Scholarship Foundation 1998 $10,486,847 $927,249 $2,559,053 $0 $13,973,149 Arizona International Academy Scholarship Fund 2001 $657,946 $38,624 $0 $0 $696,570 Arizona Leadership Foundation 2011 $0 $0 $14,939,866 $2,371,050 $17,310,916 Arizona Lutheran Scholarship Org Arizona Native Scholastic and Enrichment Resource Foundation Arizona Private Education Scholarship Fund 2002 $1,734,319 $141,143 $0 $0 $1,875,462 1999 $402,996 $0 $0 $0 $402,996 1999 $14,289,733 $1,892,943 $1,141,500 $52,000 $17,376,176 Arizona Scholarship Fund 1998 $45,950,007 $2,244,255 $491,491 $16,800 $48,702,553 Arizona Scholarship & Grants Organization 1999 $6,775 $0 $0 $0 $6,775 Arizona Scholarships & Tuition 1998 $23,075 $0 $0 $0 $23,075 Arizona School Choice Trust 1998 $18,286,615 $1,246,669 $20,926,253 $1,753,247 $42,212,784 Arizona Tuition Connection 2013 $148,199 $103,769 $0 $0 $251,968 Arizona Tuition Organization 2004 $11,787,281 $1,023,862 $0 $0 $12,811,143 Arizona Waldorf Scholarship Fund 2001 $1,626,047 $129,825 $0 $0 $1,755,872 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 21 School Tuition Organization ST 1 Year Total Individual Donations Total Individual Switcher Donations Total Low-Income Student Corporate Donations Total DisabledDisplaced Donations Total Donations Arizona Youth Education Scholarship Fund 2011 $0 $0 $135,800 $0 $135,800 Arizona's Catholic Tuition Support Organization 1999 $52,926,763 $4,038,923 $20,865,891 $66,500 $77,898,077 BEST Student Fund 2001 $2,518,072 $208,156 $0 $0 $2,726,228 Bret Reed Freesmeyer Memorial Scholarship Fund 2001 $426,736 $0 $0 $0 $426,736 Brophy Community Foundation 1998 $14,651,413 $1,523,512 $12,093,400 $0 $28,268,325 Carden Schools Scholarship Fund 1998 $57,980 $0 $0 $0 $57,980 Catholic Education Arizona 1998 $126,933,897 $8,769,107 $20,577,626 $0 $156,280,630 Chabad Tuition Organization 2000 $1,818,209 $152,536 $500 $0 $1,971,245 Chaparral Mission Scholarship Fund 2001 $1,460,480 $0 $3,000 $0 $1,463,480 Children’s Scholarship Network of Arizona 2008 $164,211 $0 $330,000 $0 $494,211 Christ Lutheran School Tuition Organization 2000 $2,561,480 $168,384 $0 $0 $2,729,864 Christian Scholarship Foundation 1999 $3,113,518 $130,841 $136,000 $0 $3,380,359 Christian Scholarship Fund of Arizona 1998 $5,083,644 $119,898 $50,000 $0 $5,253,542 Classical Christian Scholarship Fund 2003 $249,968 $0 $0 $0 $249,968 Cochise Christian School Tuition Org 2002 $3,741,684 $240,980 $135,000 $0 $4,117,664 Corporate Tax Foundation 2011 $0 $0 $1,930,000 $0 $1,930,000 Diversity Leadership Institute 2012 $0 $0 $0 $0 $0 Dynamite Montessori Foundation 2001 $472,475 $55,662 $0 $0 $528,137 Educare Scholarship Fund 1999 $847,957 $0 $0 $0 $847,957 Engelhardt/Pappas Foundation 1999 $1,219,231 $0 $0 $0 $1,219,231 Financial Assistance for Independent Schools 2000 $3,464,987 $463,807 $85,000 $635,000 $4,648,794 Flagstaff Scholarship Fund 2001 $1,752,439 $0 $1,392,500 $0 $3,144,939 Foundation for Corporate Tax Credit Foundation for Lutherans Interested in Funding Education Foundation for Montessori Scholarships 2011 $0 $0 $545,000 $0 $545,000 2002 $432,551 $0 $0 $0 $432,551 1999 $522,654 $0 $0 $0 $522,654 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 22 School Tuition Organization ST 1 Year Total Individual Donations Total Individual Switcher Donations Total Low-Income Student Corporate Donations Total DisabledDisplaced Donations Total Donations Funds for Kids 2013 $37,419 $20,793 H.E.L.P. Scholarship Foundation 1998 $12,146,284 $503,916 $0 $0 $12,650,200 Higher Education STO 2011 $233,796 $81,378 $10,000 $0 $325,174 Independent Schools Corporate Tax Foundation 2011 $0 $0 $2,375,000 $0 $2,375,000 Institute for Better Education 1998 $52,237,659 $5,540,166 $4,894,364 $697,598 $63,369,787 Investing in Children of Arizona Scholarship Fund 2003 $6,875 $0 $0 $0 $6,875 Jewish Education Tax Credit Organization 1999 $7,512,365 $689,788 $650,000 $0 $8,852,153 Jewish Tuition Organization 1999 $20,554,542 $2,143,787 $238,100 $0 $22,936,429 Just Friends of Education 2009 $7,600 $0 $0 $0 $7,600 Life Development Institute Education Foundation 2006 $139,969 $22,531 $0 $20,000 $182,500 Lutheran Education Foundation 1998 $2,813,134 $37,200 $0 $0 $2,850,334 Maranatha Christian Co-Op Tuition Fund 1998 $21,630 $0 $0 $0 $21,630 Montessori Centre School Tuition Org 2000 $361,549 $0 $0 $0 $361,549 Montessori Scholarship Organization 2000 $3,773,943 $278,021 $0 $0 $4,051,964 Montessori School Tuition Organization 1999 $43,400 $0 $0 $0 $43,400 Northern Arizona Christian School Scholarship Fund 1998 $3,616,048 $282,534 $261,040 $0 $4,159,622 Orme Primavera Schools Foundation 1999 $2,442,519 $138,954 $0 $0 $2,581,473 Pappas Kids Schoolhouse Foundation 2005 $1,859,438 $342,601 $340,000 $0 $2,542,039 Parkside Christian Learning Center 2012 $0 $0 $0 $0 $0 Patagonia Scholarship Fund 1999 $76,154 $0 $0 $0 $76,154 Pinetop Tuition Support Organization 2006 $126,416 $12,754 $0 $0 $139,170 Scholarships for Educational Excellence Foundation 2009 $375,388 $59,608 $0 $0 $434,996 School Choice Arizona 2006 $1,175,504 $199,919 $13,629,200 $675,000 $15,679,623 School Tuition Association of Yuma 1999 $3,551,922 $207,346 $428,600 $0 $4,187,868 Schools With Heart Foundation 1999 $3,514,372 $280,243 $0 $0 $3,794,615 Shepherd of the Desert Education Foundation 2000 $1,630,310 $157,767 $0 $0 $1,788,077 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $58,212 Page 23 ST School Tuition Organization 1 Southern Arizona Foundation for Education - SAFE Lutheran Tempe Montessori Parent’s Organization Year Total Individual Donations Total Individual Switcher Donations Total Low-Income Student Corporate Donations Total DisabledDisplaced Donations Total Donations 1998 $3,896,640 $65,097 $0 $0 $3,961,737 2000 $1,327,668 $0 $0 $0 $1,327,668 Tempe Montessori School Tuition Org 2011 $157,233 $6,000 $16,000 $0 $179,233 Tesseract Tuition Organization 1998 $146,315 $0 $0 $0 $146,315 The Leadership Consortium 2011 $0 $0 $0 $0 $0 Tuition Organization for Private Schools 2004 $12,296,239 $1,254,275 $2,183,895 $1,954,880 $17,689,289 Valley Lutheran Scholarship Organization 2004 $948,939 $66,806 $125,000 $0 $1,140,745 VVBC Christian Education Fund 1999 $324,519 $0 $0 $0 $324,519 Walter T. Beamis Scholarship Foundation 1999 $11,371 $0 $0 $0 $11,371 White Mountain Tuition Support Foundation 2004 $1,250,580 $148,392 $0 $0 $1,398,972 Yo Creo 2011 $0 $0 $0 $0 $0 Yuma’s Education Scholarship Fund for Kids 2003 $4,949,919 $472,694 $34,425 $0 $5,457,038 $620,572,220 $45,974,908 $136,178,325 $9,222,075 $811,947,528 TOTALS Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 24 APPENDIX III SCHOLARSHIPS PAID FROM TAX CREDIT DONATIONS BY SCHOOL TUITION ORGANIZATION SINCE 1998 School Tuition Organization ST 1 Year Total Individual Scholarships Total Individual Switcher Scholarships Total Low-Income Student Corporate Scholarships Total DisabledDisplaced Scholarships Total Scholarships AAA Scholarship Foundation 2012 $0 $0 $1,211,797 $0 $1,211,797 Alternative Schools Scholarship Fund 2003 $109,686 $0 $0 $0 $109,686 Arizona Adventist Scholarships 1999 $5,117,368 $93,967 $2,250 $0 $5,213,585 Arizona Christian School Tuition Org 1998 $119,744,735 $5,988,112 $0 $0 $125,732,847 Arizona Community Foundation School Tuition Org 2013 $0 $0 $3,417 $0 $3,417 Arizona Education Alliance 2012 $0 $0 $0 $0 $0 Arizona Education and Scholarship Opportunity Program 2013 $0 $0 $0 $0 $0 Arizona Education Scholarship Foundation 2010 $250,314 $76,506 $0 $0 $326,820 Arizona Episcopal Schools Foundation 1999 $9,086,447 $252,763 $1,072,028 $0 $10,411,238 Arizona Independent Schools Scholarship Foundation 1998 $9,891,852 $853,831 $1,545,255 $0 $12,290,938 Arizona International Academy Scholarship Fund 2001 $551,172 $37,675 $0 $0 $588,847 Arizona Leadership Foundation 2011 $0 $0 $9,888,911 $1,049,861 $10,938,772 Arizona Lutheran Scholarship Org Arizona Native Scholastic and Enrichment Resource Foundation Arizona Private Education Scholarship Fund 2002 $1,581,621 $75,868 $0 $0 $1,657,489 1999 $277,287 $0 $0 $0 $277,287 1999 $11,919,247 $1,213,497 $964,517 $45,000 $14,142,261 Arizona Scholarship Fund 1998 $39,049,803 $763,754 $238,912 $650 $40,053,119 Arizona Scholarship & Grants Organization 1999 $0 $0 $0 $0 $0 Arizona Scholarships & Tuition 1998 $26,360 $0 $0 $0 $26,360 Arizona School Choice Trust 1998 $18,835,149 $0 $12,712,906 $529,895 $32,077,950 Arizona Tuition Connection 2013 $126,626 $68,545 $0 $0 $195,171 Arizona Tuition Organization 2004 $10,567,941 $603,276 $0 $0 $11,171,217 Arizona Waldorf Scholarship Fund 2001 $1,448,453 $23,781 $0 $0 $1,472,234 Arizona Youth Education Scholarship Fund 2011 $0 $0 $122,209 $0 $122,209 Arizona's Catholic Tuition Support Organization 1999 $46,065,864 $1,626,800 $13,927,929 $131,748 $61,752,341 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 25 School Tuition Organization ST 1 Year Total Individual Scholarships Total Individual Switcher Scholarships Total Low-Income Student Corporate Scholarships Total DisabledDisplaced Scholarships Total Scholarships BEST Student Fund 2001 $2,450,051 $132,092 $0 $0 $2,582,143 Bret Reed Freesmeyer Memorial Scholarship Fund 2001 $492,962 $0 $0 $0 $492,962 Brophy Community Foundation 1998 $12,202,713 $610,932 $7,850,789 $0 $20,664,434 Carden Schools Scholarship Fund 1998 $55,067 $0 $0 $0 $55,067 Catholic Education Arizona Chabad Tuition Organization 1998 $115,071,782 $3,525,490 $15,605,108 $0 $134,202,380 2000 $1,643,766 $132,335 $450 $0 $1,776,551 Chaparral Mission Scholarship Fund 2001 $1,527,304 $0 $3,000 $0 $1,530,304 Children’s Scholarship Network of Arizona 2008 $156,647 $0 $323,438 $0 $480,085 Christ Lutheran School Foundation 2000 $2,385,933 $118,879 $0 $0 $2,504,812 Christian Scholarship Foundation 1999 $2,760,457 $49,138 $101,616 $0 $2,911,211 Christian Scholarship Fund of Arizona 1998 $4,566,146 $53,094 $50,107 $0 $4,669,347 Classical Christian Scholarship Fund 2003 $207,891 $0 $0 $0 $207,891 Cochise Christian School Tuition Org 2002 $3,658,943 $240,383 $135,000 $0 $4,034,326 Corporate Tax Foundation 2011 $0 $0 $516,280 $0 $516,280 Diversity Leadership Institute 2012 $0 $0 $0 $0 $0 Dynamite Montessori Foundation 2001 $376,917 $23,610 $0 $0 $400,527 Educare Scholarship Fund 1999 $817,733 $0 $0 $0 $817,733 Engelhardt/Pappas Foundation 1999 $1,123,034 $0 $0 $0 $1,123,034 Financial Assistance for Independent Schools Flagstaff Scholarship Fund 2000 $2,919,166 $178,455 $14,000 $516,575 $3,628,196 2001 $1,610,865 $0 $1,316,020 $0 $2,926,885 Foundation for Corporate Tax Credit Foundation for Lutherans Interested in Funding Education Foundation for Montessori Scholarships 2011 $0 $0 $513,880 $0 $513,880 2002 $428,851 $0 $0 $0 $428,851 1999 $473,808 $0 $0 $0 $473,808 Funds for Kids 2013 $18,522 $10,119 $0 H.E.L.P. Scholarship Foundation 1998 $11,323,722 $368,986 $0 $0 $11,692,708 Higher Education STO 2011 $185,210 $68,374 $9,000 $0 $262,584 Independent Schools Corporate Tax Foundation 2011 $0 $0 $1,208,295 $0 $1,208,295 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $28,641 Page 26 School Tuition Organization ST 1 Year Total Individual Scholarships Total Individual Switcher Scholarships Total Low-Income Student Corporate Scholarships Total DisabledDisplaced Scholarships Total Scholarships Institute for Better Education 1998 $41,853,695 $1,942,876 $4,061,759 $375,260 $48,233,590 Investing in Children of Arizona Scholarship Fund 2003 $0 $0 $0 $0 $0 Jewish Education Tax Credit Organization 1999 $6,219,620 $265,610 $752,895 $0 $7,238,125 Jewish Tuition Organization 1999 $19,359,575 $911,771 $178,649 $0 $20,449,995 Just Friends of Education 2009 $6,070 $0 $0 $0 $6,070 Life Development Institute Education Foundation 2006 $147,950 $0 $0 $0 $147,950 Lutheran Education Foundation 1998 $2,656,668 $36,796 $0 $0 $2,693,464 Maranatha Christian Co-Op Tuition Fund 1998 $3,926 $0 $0 $0 $3,926 Montessori Centre School Tuition Org 2000 $349,867 $0 $0 $0 $349,867 Montessori Scholarship Organization 2000 $3,498,089 $159,041 $0 $0 $3,657,130 Montessori School Tuition Organization 1999 $38,900 $0 $0 $0 $38,900 Northern Arizona Christian School Scholarship Fund 1998 $3,028,918 $98,452 $234,492 $0 $3,361,862 Orme Primavera Schools Foundation 1999 $2,287,712 $128,773 $0 $0 $2,416,485 Pappas Kids Schoolhouse Foundation 2005 $1,602,142 $318,028 $309,676 $0 $2,229,846 Parkside Christian Learning Center 2012 $0 $0 $0 $0 $0 Patagonia Scholarship Fund 1999 $62,713 $0 $0 $0 $62,713 Pinetop Tuition Support Organization 2006 $96,781 $2,000 $0 $0 $98,781 Scholarships for Educational Excellence Foundation 2009 $345,649 $24,185 $0 $0 $369,834 School Choice Arizona 2006 $864,778 $100,837 $8,934,187 $243,261 $10,143,063 School Tuition Association of Yuma 1999 $3,212,097 $180,699 $385,707 $1,250 $3,779,753 Schools With Heart Foundation 1999 $3,183,633 $214,029 $0 $0 $3,397,662 Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education - SAFE Lutheran Tempe Montessori Parent’s Organization 2000 $1,549,265 $145,314 $0 $0 $1,694,579 1998 $3,856,902 $44,833 $0 $0 $3,901,735 2000 $1,285,596 $0 $0 $0 $1,285,596 Tempe Montessori School Tuition Org 2011 $41,843 $13,633 $0 $0 $55,476 Tesseract Tuition Organization 1998 $24,250 $0 $0 $0 $24,250 The Leadership Consortium 2011 $0 $0 $0 $0 $0 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 27 ST School Tuition Organization 1 Year Total Individual Scholarships Total Individual Switcher Scholarships Total Low-Income Student Corporate Scholarships Total DisabledDisplaced Scholarships Total Scholarships Tuition Organization for Private Schools 2004 $10,453,657 $628,650 $1,653,217 $1,451,212 $14,186,736 Valley Lutheran Scholarship Organization 2004 $870,093 $26,671 $110,730 $0 $1,007,494 VVBC Christian Education Fund 1999 $317,182 $0 $0 $0 $317,182 Walter T. Beamis Scholarship Foundation 1999 $4,000 $0 $0 $0 $4,000 White Mountain Tuition Support Foundation 2004 $1,136,318 $116,450 $0 $0 $1,252,768 Yo Creo 2011 $0 $0 $0 $0 $0 Yuma’s Education Scholarship Fund for Kids 2003 $4,551,731 $270,931 $9,952 $0 $4,832,614 $554,017,035 $22,819,841 $85,968,378 $4,344,712 $667,149,966 TOTALS Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 28 APPENDIX IV SCHOLARSHIPS FROM ALL TYPES OF DONATIONS BY LOCATION OF PRIVATE SCHOOL IN FY2014 City/Town Anthem Avondale Bapchule Benson Buckeye Bullhead City Bylas Camp Verde Casa Grande Cave Creek Chandler Cottonwood Douglas Flagstaff Florence Gilbert Glendale Goodyear Higley Holbrook Kingman Kykotsmovi Lake Havasu City Laveen Litchfield Park Maricopa Mayer Mesa Nogales Oro Valley Page Paradise Valley Payson Peoria Peridot Phoenix Picacho Pinedale Pinetop Prescott Queen Creek Rock Point Safford # 162 408 392 17 124 7 8 131 287 269 2,500 513 295 589 2 1,113 2,531 788 226 28 106 143 235 15 229 4 14 1,578 360 12 22 616 147 153 47 19,131 25 4 9 1,199 72 75 9 Scholarship $ $328,701 $543,537 $334,622 $9,078 $180,232 $6,762 $8,135 $179,870 $573,282 $433,194 $4,815,322 $721,931 $278,773 $907,949 $2,100 $2,864,615 $3,252,225 $970,140 $312,680 $11,349 $73,889 $232,167 $482,051 $10,419 $449,752 $3,705 $144,949 $1,951,069 $358,720 $17,552 $17,345 $2,102,411 $206,180 $341,224 $13,486 $32,230,977 $12,363 $201 $17,045 $1,629,663 $86,814 $231,360 $8,429 Avg. Scholarship $2,029 $1,332 $854 $534 $1,453 $966 $1,017 $1,373 $1,997 $1,610 $1,926 $1,407 $945 $1,542 $1,050 $2,574 $1,285 $1,231 $1,384 $405 $697 $1,624 $2,051 $695 $1,964 $926 $10,354 $1,236 $996 $1,463 $788 $3,413 $1,403 $2,230 $287 $1,685 $495 $50 $1,894 $1,359 $1,206 $3,085 $937 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 29 City/Town Sahuarita San Carlos San Tan Valley Scottsdale Sedona Show Low Sierra Vista St. Michael Sun Valley Surprise Tempe Tucson Waddell Whiteriver Wickenburg Willcox Winslow Youngtown Yuma # 2 299 135 2,734 19 383 475 545 16 46 1,983 10,925 2 109 228 32 41 16 1,809 Scholarship $ $2,111 $438,103 $197,138 $5,426,357 $72,900 $686,434 $702,184 $391,791 $12,295 $53,020 $3,363,877 $23,132,130 $16,500 $46,797 $297,383 $57,840 $32,840 $42,300 $2,658,122 Avg. Scholarship $1,056 $1,465 $1,460 $1,985 $3,837 $1,792 $1,478 $719 $768 $1,153 $1,696 $2,117 $8,250 $429 $1,304 $1,808 $801 $2,644 $1,469 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 30 APPENDIX V RESERVED SCHOLARSHIPS FOR FUTURE YEARS BY PRIVATE SCHOOLS BY DONATION PROGRAM Private School 2nd Street Children's School 91st Psalm Christian School Abbie Loveland Tuller ACCEL (Latch School) Ace Academy Aldea Montessori All Saints' Episcopal Day School Ambassador Christian Academy Angels in Autism (AZ Behavior & Autism) Annunciation Catholic School Apache Baptist Academy Arcadia Montessori Arizona Lutheran Academy Arrowhead Christian Academy Arrowhead Montessori School Ascension Lutheran School Atonement Lutheran School Autism Academy for Education & Development Awakening Seed School Bayer Private School Beautiful Savior Academy Bethany Christian School Bios Christian Academy Black Mountain Science Academy Bourgade Catholic High School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $16,700 $2,681 $700 $931 $551 $24,600 $5,090 $23,641 Reserved Scholarships from Low-Income Corporate Donations $5,250 $1,123 $2,500 $5,800 $500 $1,550 $2,870 $9,170 $2,246,437 Reserved Scholarships from Disabled-Displaced Donations $7,000 $64,170 $8,595 $1,150 $12,353 $29,986 $4,881 $800 $35,369 $2,693 $9,499 $500 $2,000 $500 $4,320 $6,660 $2,330 $2,944 $71,970 $34,307 $454 $28,988 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $1,775 $18,970 $8,448 $1,425 $2,765 $2,466 $30,809 $20,878 $14,660 $8,500 $1,805 $61,100 $306,850 $1,500 Page 31 Private School Breakthrough Academy Brightmont Academy Brophy College Preparatory Brophy Loyola Academy Calvary Baptist School Calvary Chapel Christian School Calvary Christian Academy Calvary Christian School Camelback Christian School Camp Verde United Christian School Carden Christian Academy Central Casa Ninos School of Montessori Casas Christian School Castlehill Country Day School Cave Creek Montessori Cedar Tree Montessori Chandler Christian Academy Chaparral Christian Preschool & Kindergarten Chapel Haven West Christ Church School Christ Lutheran School Christ the King Academy Christ the King Catholic School Christian Academy of Prescott Christ's Greenfield Lutheran School Chrysalis Academy Community Montessori Congregation Anshei Israel Preschool & Kindergarten Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations Reserved Scholarships from Low-Income Corporate Donations Reserved Scholarships from Disabled-Displaced Donations $500 $617 $940,946 $993 $21,983 $37,240 $1,938 $325 $930 $13,350 $3,257 $88,940 $3,000 $13,045 $4,592 $514 $18,165 $614,100 $987 $48,487 $14,084 $4,485 $825 $4,420 $2,776 $51,690 $1,250 $50,800 $3,350 $2,983 $2,416,155 $2,732,000 $750 $41,600 $12,606 $2,250 $25,300 $1,000 $29,800 $250 $2,250 $500 $20,000 $89,700 $500 $7,587 $43,264 $515 $10,948 $15,134 $55,494 $5,027 $22,522 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $9,697 $16,802 $125 $4,145 $9,905 $41,520 $2,456 $17,560 $10,000 $30,935 $6,600 $500 $2,500 $33,400 Page 32 Private School Cornerstone Christian Academy Cornerstone Christian Academy/Pusch Ridge Cornerstone Kidz Creative Castle Preschool & Kindergarten Cross of Glory Lutheran Elementary School Crossroads Community School (Hope Christian Academy) Desert Christian Schools Desert Garden Montessori Desert Sky Montessori Desert Valley Christian School Dobson Montessori School Dynamite Montessori School East Fork Lutheran School East Valley Adventist Education Program East Valley Jewish Day School El Dorado Private School Emmanuel Christian Academy Emmanuel Lutheran School Emmaus Lutheran School Faith Christian Academy Faith Christian School Faith Community Academy Faith Lutheran School Faith Lutheran School Family Life Academy First Baptist Christian Academy First Southern Christian School Flagstaff Community Christian School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $600 $75,206 $945 $1,596 $13,034 $34,210 $62,500 $7,550 $43,408 $1,290 $900 $946 $27,014 $57,950 $2,006 Reserved Scholarships from Low-Income Corporate Donations $54,100 $5,000 $254,300 Reserved Scholarships from Disabled-Displaced Donations $750 $47,900 $18,087 $20,000 $1,749 $29,052 $38,360 $79 $600 $9,564 $27,424 $6,000 $20,000 $765 $715 $22,249 $1,639 $3,462 $7,127 $23,418 $31,550 $7,289 $9,700 $2,631 $5,022 $37,024 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $435 $465 $5,124 $8,688 $463 $2,804 $463 $6,550 $4,081 $2,262 $2,013 $4,600 $15,233 $9,300 $250 $13,350 $1,500 $2,250 $1,000 $3,200 $3,700 $1,000 $21,200 $136,300 $2,000 Page 33 Private School Fountain of Life Lutheran School Freedom Christian Academy Gary K. Herberger Young Scholar's Academy Gateway Academy Gateway Baptist Academy Gethsemane Lutheran School Gilbert Christian Schools Glendale Christian Academy Glenview Adventist Academy Good Earth Montessori Grace Christian Academy Grace Community Christian School Grace Fellowship Academy Grace Lutheran School GracePointe Christian Academy (Chapel in the Hills) Green Fields Country Day School Guiding Light Christian Educational Center (GLCP) Hand in Hand Christian School Heritage Christian Academy Heritage Montessori Holy Cross Evangelical Lutheran School Holy Trinity Academy Hopi Mission School Immaculate Conception School Immaculate Heart Academy Immaculate Heart High School Immaculate Heart Preparatory School (K-8) Intermountain Academy Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $3,666 $8,119 $6,220 $2,509 $8,403 $19,603 $131,795 $600 $600 $1,817 $557 $54,875 $600 $3,783 $10,755 $500 $2,540 $37,662 $832 $476 $22,450 $19,625 $22,905 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Reserved Scholarships from Low-Income Corporate Donations $3,508 $2,495 $134,900 $3,004 $11,194 $91,925 $500 $2,850 Reserved Scholarships from Disabled-Displaced Donations $42,900 $100,000 $463 $882 $14,149 $3,320 $988 $1,050 $11,815 $700 $1,058 $20 $98,000 $38,300 $5,500 $27,165 $13,100 $500 $493 $7,565 $6,000 $10,500 $5,765 $12,780 $4,000 $3,200 $41,333 $2,200 $2,300 $1,000 Page 34 Private School International School of Arizona International School of Tucson Ironwood Hill School Joanne Todd Christian School Joy Christian School Joyful Beginnings Academy Kimber Academy Kino Learning Center Lamb's Gate Christian School Lauren's Institute for Education School (LIFE) Lexis Preparatory School Life Christian Academy Little Palms School Logos Christian Academy Loretto Catholic School Lourdes Catholic School Magical Journey Learning Center Mesa Christian Academy Mis Manos Montessori School Montessori Center School Montessori Christian Academy Montessori in the Park Montessori International School Montessori Matters Montessori Preparatory Academy Montessori West Preparatory Most Holy Trinity Catholic School Mount Calvary Lutheran School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $1,430 $2,700 $34,522 $34,495 $184 $15,216 $5,048 $11,924 $1,635 $12,410 $397 $1,722 $1,762 $12,223 $10,829 $14,694 Reserved Scholarships from Low-Income Corporate Donations $2,200 $11,300 $2,625 $24,873 $600 $292,250 $6,953 $5,730 $5,597 $1,398 $5,798 $4,920 $11,875 $6,000 $10,306 $7,800 $1,800 Reserved Scholarships from Disabled-Displaced Donations $1,500 $10,574 $4,500 $2,000 $280,264 $269,625 $1,022,600 $96,073 $21,500 $3,216 $47,911 $2,290 $53,920 $935 $7,129 $13,199 $13,813 $1,610 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $1,480 $500 $8,150 $1,300 $463 $679,150 $20,000 Page 35 Private School Mountain Christian School New Covenant Lutheran Preschool & Kindergarten New Vistas Center for Education New Way Learning Academy Noah's Ark Preschool & Kindergarten North Phoenix Baptist Kindergarten North Valley Christian Academy (Cross of Christ) Northland Christian School Northminster Christian School Northwest Christian School Notre Dame Preparatory On-Track Academy Our Lady of Mt. Carmel School Our Lady of Perpetual Help Catholic School Our Lady of Perpetual Help Catholic School Our Lady of the Mountains (All Saints) Our Mother of Sorrows Catholic School Our Saviour Lutheran School Palm Valley Montessori Palms Christian School Paradise Valley Christian Preparatory Pardes Jewish Day School Payson Community Christian School Phoenix Christian Preparatory Schools Phoenix Christian School K-8 Phoenix Country Day School Pieceful Solutions Pilgrim Lutheran School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $7,153 $951 $8,219 $74,844 $349 $777 $2,440 $770 $25,000 $355,329 $59,040 $9,720 $30,655 $14,084 $14,663 $9,000 $18,231 $850 $100 $1,382 $33,621 $1,845 $2,664 $4,464 $5,343 $11,624 $2,000 $1,972 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $367 $3,238 $2,136 $110,662 Reserved Scholarships from Low-Income Corporate Donations Reserved Scholarships from Disabled-Displaced Donations $55,000 $54,700 $30,000 $2,894 $5,100 $208,672 $27,171 $4,350 $15,275 $20,178 $6,045 $3,312 $4,750 $1,028 $189 $12,674 $1,039 $8,074 $6,601 $9,315 $300 $2,000 $230,450 $110,961 $9,100 $129,400 $85,000 $3,500 $6,440 $12,439 $3,400 $14,300 $5,000 $32,900 $362,470 $41,000 $657,800 $750 $3,000 $500 $500 $500 $3,485 Page 36 Private School Pleasantview Christian Elementary Primavera School Quality Interactive Montessori Queen of Peace Catholic School Rancho Solano Schools Red Sands Christian School Redeemer Christian School (Stapley) Redeemer Lutheran School Resurrection Lutheran Child Development Center Risen Savior Lutheran School River of Life Christian School S A R R C Community School Sacred Heart Catholic School Safford Christian Academy Saguaro Hills Adventist Christian School Saguaro Hills Christian School Salpointe Catholic High School San Francisco de Assisi Catholic School San Miguel High School San Xavier Mission School Santa Cruz Catholic School Satori Scottsdale Christian Academy Seton Catholic High School Shepherd of the Desert Lutheran School Sierra Academy of Scottsdale Sonshine Christian School Southwest Christian School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $1,300 $7,786 $13,533 $56,386 $3,200 $2,821 $6,416 $5,078 $951 $13,026 $5,713 $8,110 $2,798 $1,000 $531 $89,498 $36,027 $14,515 $8,082 $7,478 $28,063 $200,476 $47,585 $17,313 $1,825 $5,150 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $400 $4,385 $750 $25,407 $700 $7,018 $8,461 $60 $1,892 $2,043 $8,423 $6,000 $380 Reserved Scholarships from Low-Income Corporate Donations Reserved Scholarships from Disabled-Displaced Donations $50,000 $350 $19,250 $31,550 $64,000 $55,200 $3,500 $29,576 $142,000 $55,000 $53,030 $149,521 $2,250 $20,850 $17,000 $7,525 $8,593 $61,909 $10,139 $10,105 $264,775 $10,150 $879,996 $250 $130,250 $2,500 $500 $1,175 $900 $20,300 Page 37 Private School Southwestern Christian School Spirit of Hope Montessori Ss. Peter and Paul Catholic School Ss. Simon and Jude School St. Agnes Catholic School St. Ambrose School St. Andrew's Kindergarten St. Anthony Catholic School St. Anthony of Padua Catholic School St. Augustine Catholic High School St. Catherine of Sienna Catholic School St. Charles Apache School St. Cyril Catholic School St. Elizabeth Ann Seton Catholic School St. Francis of Assisi School St. Francis Xavier Elementary School St. Gregory Catholic School St. Jerome K-8 School St. John Bosco Catholic School St. John the Evangelist School St. John Vianney Catholic School St. John XXIII Catholic School St. Joseph Catholic School St. Joseph's Catholic Montessori School St. Louis the King Catholic School St. Mark's Early Childhood Center St. Mark's Preschool & Kindergarten St. Mary Basha Catholic Elementary School Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $61,569 $10,815 $25,919 $40,004 $14,300 $19,520 $24,444 $24,101 $18,200 $20,835 $3,800 $6,312 $6,036 $13,141 $26,000 $35,002 $17,594 $29,867 $32,201 $22,454 $24,050 $34,410 $14,456 $13,741 $31,789 $3,130 $17,100 $9,131 $8,512 $14,556 $4,200 $4,000 $10,056 $8,700 $35,565 $22,809 $14,943 $7,033 $5,248 $9,400 $19,150 $14,228 $18,788 $4,012 $31,915 $500 $4,880 $3,600 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $7,000 $20,707 $2,184 $17,300 $817 Reserved Scholarships from Low-Income Corporate Donations Reserved Scholarships from Disabled-Displaced Donations $10,499 $101,050 $61,050 $745,077 $2,700 $102,400 $86,928 $65,880 $23,800 $9,000 $59,360 $53,929 $5,691 $410,900 $62,800 $199,500 $17,296 $2,027,575 $86,900 $1,000 $3,500 $69,400 $20,000 $255,000 $1,500 $8,000 $1,000 $750 $500 $3,000 $650 Page 38 Private School St. Mary's High School St. Matthew School St. Maximilian Mary Kolbe School St. Michael Indian School St. Michael's Parish Day School St. Peter Mission School St. Theresa Elementary School St. Thomas Aquinas School St. Thomas the Apostle Catholic School St. Timothy Catholic Academy St. Timothy Catholic School St. Vincent de Paul School Summit School of Ahwatukee Sun Valley Learning Center Tanque Verde Lutheran Preschool/Kindergarten Tesseract School The Beginning School The Caepe School The Children's Center for Neurodevelopment Studies The Goddard School The Gregory School/St. Gregory College Preparatory The Learning Lab The Learning Pad The Orme School Thunderbird Adventist Academy Thunderbird Christian Elementary School Torah Day School of Phoenix Tri-City Christian Academy Reserved Scholarships from Original Individual Donations Reserved Scholarships from Switcher Donations $43,384 $24,325 $5,642 $8,370 $4,439 $22,544 $18,811 $23,349 $9,127 $24,850 $1,400 $5,155 $12,890 $193,600 $9,000 $1,040 $475 $2,327 $4,950 $1,200 $2,945 $400 $500 $500 $1,200 $151,496 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $29,849 $1,300 $600 $4,000 $7,100 $10,356 $10,187 $7,312 $575 $6,225 $1,000 $59,240 $2,747 $3,721 $120,210 Reserved Scholarships from Low-Income Corporate Donations Reserved Scholarships from Disabled-Displaced Donations $55,600 $543,100 $5,950 $40,410 $95,750 $11,000 $10,950 $400 $29,100 $112,800 $3,100 $155,000 $500 $1,500 $6,684 $2,313 $2,500 $900 $464 $400 $1,000 $600 $42,102 $2,550 $700 $1,250 $1,500 $14,500 Page 39 Reserved Scholarships from Original Individual Donations Private School Trinity Christian School Trinity Christian School Trinity Kindergarten Trinity Lutheran School Tucson Baptist Academy Tucson Community School Tucson Hebrew Academy Tucson Waldorf School Valley Christian High School Valley Lutheran High School Verde Valley Christian School (Cottonwood) Verde Valley Christian School (Sedona) Veritas Academy of Tucson Veritas Christian Community School Victorious Preschool & Kindergarten Ville de Marie Academy Vision Christian Academy West Valley Christian School Wickenburg Christian Academy Wings on Words Xavier College Preparatory Young Disciples Christian Academy Yuma Catholic High School Yuma Lutheran School Reserved Scholarships from Switcher Donations $23,921 $3,858 $7,509 $3,500 $14,273 $119,207 $42,155 $44,357 $33,438 $34,575 $400 $3,550 $4,280 $2,450 $20,964 $2,431 $3,711 $23,664 $5,910 $2,450 $6,456 $40,055 $63,222 $14,650 $5,269 $17,064 $3,400 $750 $900 $610,414 $7,500 $14,060 $1,550 $2,746 $8,000 $5,000 $1,000 $100 $8,733 $249,900 $15,800 $3,975 $262,545 $98,977 $61,379 $5,758,874 $3,285,447 $22,863,231 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Reserved Scholarships from Disabled-Displaced Donations $2,000 $6,852 $6,604 $3,000 $46,290 $725 $47,143 $30,633 $124,612 TOTALS $7,200 $5,352 Reserved Scholarships from Low-Income Corporate Donations $11,600 $862,066 $10,000 $575,521 Page 40 APPENDIX VI SALARIES OF HIGHEST PAID EMPLOYEES BY SCHOOL TUITION ORGANIZATION IN FISCAL YEAR 2014 School Tuition Organization AAA Scholarship Foundation Salary 1 Salary 2 Salary 3 $56,378 $51,048 $44,731 Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation School Tuition Organization Arizona Leadership Foundation Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona Tuition Connection $7,481 $113,000 $54,703 $41,435 $15,000 $27,771 $43,000 $30,690 $65,000 $15,000 $6,735 $31,973 $28,123 $62,654 Arizona Tuition Organization Arizona's Catholic Tuition Support Organization Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization H.E.L.P. Scholarship Foundation $53,043 $74,841 $41,844 $113,400 $11,600 $38,061 $41,144 $31,740 $96,408 $21,572 $8,830 $82,162 $18,012 $3,355 $34,000 $6,667 $34,000 $6,500 $5,400 $6,500 $5,000 $30,000 $98,000 $75,000 $48,443 $131,084 $132 Higher Education STO Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund $12,644 $88,000 $10,000 $65,000 $5,400 $7,500 Pappas Kids Schoolhouse Foundation School Choice Arizona Shepherd of the Desert Education Foundation Tuition Organization for Private Schools White Mountain Tuition Support Foundation $53,760 $36,236 $3,300 $60,000 $16,853 $12,000 $5,000 $3,619 $25,000 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 41 APPENDIX VII AMOUNT PAID FOR AUDIT OR REVIEW AND NAME OF CPA FOR FISCAL YEAR 2013 BY SCHOOL TUITION ORGANIZATION School Tuition Organization AAA Scholarship Foundation CPA Cost of Audit or Review SGCash LLC $7,200 Ullmann & Company $4,360 Romek, Sanders & Co $8,755 Mayer Hoffman McCann $4,300 Ullmann & Company NA Ullmann & Company $3,280 Regier Carr & Monroe $14,566 C. Wesley Addison $8,400 $3,800 $17,001 Arizona Lutheran Scholarship Organization Liem & Company Rausch, Hermanson, Everroad & Rentschler Bizz Tax & Accounting Arizona Private Education Scholarship Fund Monica J. Stern $9,450 Romek, Sanders & Co $7,227 Ullmann & Company $14,236 Fester & Chapman $3,200 Monica J. Stern $6,401 Addington & Associates $5,100 Arizona's Catholic Tuition Support Organization HBL CPAs $8,750 BEST Student Fund Eide Bailly $3,500 Tull Forsberg & Olson $10,245 Eide Bailly $12,600 Seely, Mullins & Associates Rausch, Hermanson, Everroad & Rentschler Victor R. Pereboom $1,800 Henry J Fortino $1,000 Klein & Jorg $1,765 Eide Bailly $8,000 Khalsa McBrearty Accountancy $7,852 Financial Assistance for Independent Schools Ullmann & Company $9,155 Foundation for Corporate Tax Credit Roberts & Associates $3,980 H.E.L.P. Scholarship Foundation Monica J. Stern $4,000 Higher Education STO Monica J. Stern $3,821 Eide Bailly $8,000 Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation School Tuition Org Arizona Education and Scholarship Opportunity Program Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Leadership Foundation Arizona Scholarship Fund Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Fund Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Foundation Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization Corporate Tax Foundation Dynamite Montessori Foundation Independent Schools Corporate Tax Foundation 20 $1,750 $8,615 $1,495 N/A indicates that the STO did not pay for an audit or review in FY13. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 20 Page 42 Cost of Audit or Review $6,830 School Tuition Organization Institute for Better Education CPA Romek, Sanders & Co Jewish Education Tax Credit Organization HBL CPAs $5,057 Liem & Company $9,000 Life Development Institute Education Foundation Ullmann & Company $2,640 Lutheran Education Foundation Ullmann & Company $2,198 Grass, Coffey & Scharlau $5,500 Northern Arizona Christian School Scholarship Fund Richard O. Cranmer $5,530 Orme Primavera Schools Foundation Schutte & Hilgendorf $2,900 Pappas Kids Schoolhouse Foundation W. Bridgeman $3,500 Pinetop Tuition Support Organization Michael W. Wilber $2,500 Michael W. Law $1,100 Romek, Sanders & Co $4,050 R & A CPAs $3,650 Schools With Heart Foundation Kevin M. Allen $1,250 Shepherd of the Desert Education Foundation Monica J. Stern $3,742 Addington & Associates $5,000 Tuition Organization for Private Schools Romek, Sanders & Co $6,350 Valley Lutheran Scholarship Organization Romek, Sanders & Co $4,339 White Mountain Tuition Support Organization Michael W. Wilber $3,000 Yuma’s Education Scholarship Fund for Kids Romek, Sanders & Co $4,640 Jewish Tuition Organization Montessori Scholarship Organization Scholarships for Educational Excellence Foundation School Choice Arizona School Tuition Association of Yuma Southern Arizona Foundation for Education Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 43 APPENDIX VIII ORIGNAL INDIVIDUAL DONATIONS AND SCHOLARSHIPS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation School Tuition Organization Arizona Education and Scholarship Opportunity Program Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Fund Arizona's Catholic Tuition Support Organization BEST Student Fund Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Tuition Organization Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids H.E.L.P. Scholarship Foundation Higher Education STO # 536 15,619 Donation $ $384,517 $12,167,004 # 443 5,837 Scholarship $ $391,815 $11,153,618 91 2 332 1,143 1,029 89 284 2,987 4,009 4,077 192 2,185 267 6,701 237 1,634 13,122 269 279 326 258 689 86 529 49 1,163 123 $72,541 $1,034 $232,278 $843,345 $804,501 $68,969 $206,549 $2,303,067 $3,300,572 $981,308 $142,169 $1,685,601 $175,717 $4,348,372 $191,315 $1,242,936 $8,825,885 $172,139 $198,431 $205,202 $206,288 $533,684 $73,629 $417,293 $37,419 $911,324 $91,642 0 0 169 186 198 13 72 1,224 1,697 370 194 772 39 2,090 57 323 5,218 26 98 161 133 285 13 60 43 629 88 $0 $0 $213,339 $850,389 $728,812 $50,442 $162,244 $2,394,852 $2,933,550 $1,092,732 $122,836 $1,387,896 $124,972 $3,943,845 $190,075 $1,023,334 $8,094,597 $171,125 $304,585 $202,156 $257,663 $529,233 $39,503 $428,258 $18,522 $841,518 $75,523 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 0 390 Reserved Future Scholarships $ $0 $871,677 0 0 34 0 0 0 7 498 0 0 0 243 14 68 0 458 0 0 0 0 0 8 20 37 16 8 18 $0 $0 $37,135 $0 $0 $0 $17,144 $693,420 $0 $0 $0 $357,989 $40,655 $302,846 $0 $1,041,525 $0 $0 $0 $0 $0 $8,733 $39,727 $283,635 $9,089 $31,964 $12,480 # Page 44 School Tuition Organization Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization Just Friends of Education Life Development Institute Education Fund Lutheran Education Foundation Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation School Choice Arizona School Tuition Association of Yuma Schools With Heart Foundation Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education-SAFE Lutheran Tempe Montessori School Tuition Organization The Leadership Consortium Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation Yuma's Education Scholarship Fund for Kids TOTALS # 12,008 795 2,235 --40 81 545 617 241 475 23 108 621 292 390 230 Donation $ $9,537,200 $553,617 $1,654,612 --$32,528 $67,194 $428,818 $437,222 $184,903 $333,442 $20,014 $87,734 $285,848 $232,317 $302,814 $164,848 # 3,873 104 411 --8 27 113 144 36 185 8 55 48 222 38 61 Scholarship $ $6,577,887 $493,484 $1,457,951 --$48,500 $67,800 $271,794 $249,942 $178,828 $342,218 $15,045 $69,054 $92,359 $203,836 $236,669 $188,297 # 1,364 22 0 --0 0 82 0 0 0 0 13 0 0 0 0 Reserved Future Scholarships $ $908,077 $115,657 $0 --$0 $0 $218,207 $0 $0 $0 $0 $28,121 $0 $0 $0 $0 257 0 --2,272 155 299 940 80,931 $184,660 $0 --$1,778,897 $103,035 $203,246 $757,281 $58,174,960 67 12 --972 92 60 388 27,362 $202,549 $15,337 --$1,397,150 $86,912 $137,373 $647,597 $50,708,016 12 0 --460 0 0 177 3,949 $8,918 $0 --$471,407 $0 $0 $260,467 $5,758,873 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 45 APPENDIX IX ORIGINAL INDIVIDUAL DONATION PROGRAM SCHOLARSHIPS BY INCOME LEVEL FOR FISCAL YEAR 2014 % of Scholarships to Families up to 185% of Poverty Level % of Scholarships to Families from 185% to 342.25% of Poverty Level Remaining % $391,815 $11,153,618 $213,339 $850,389 $728,812 $50,442 80.1% 24.5% 27.1% 41.2% 11.9% 19.2% 15.3% 29.7% 26.6% 30.1% 31.0% 51.0% 4.6% 45.8% 46.3% 28.6% 57.1% 29.8% Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization $162,244 $2,394,852 $2,933,550 $1,092,732 $122,836 $1,387,896 20.2% 10.7% 35.3% 42.4% 16.7% 19.7% 40.2% 23.7% 24.9% 57.6% 13.0% 41.8% 39.6% 65.6% 39.8% 0.0% 70.4% 38.5% Arizona Waldorf Scholarship Fund Arizona's Catholic Tuition Support Organization BEST Student Fund Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization $124,972 $3,943,845 $190,075 $1,023,334 $8,094,597 $171,125 19.1% 44.2% 97.6% 55.2% 48.8% 71.6% 27.8% 27.1% 2.4% 27.8% 27.2% 19.0% 53.1% 28.7% 0.0% 17.0% 24.0% 9.4% Christ Lutheran School Foundation Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids $304,585 $202,156 $257,663 $529,233 $39,503 $428,258 $18,522 60.3% 55.5% 66.9% 22.6% 46.6% 48.4% 14.3% 31.3% 41.0% 32.1% 40.9% 39.8% 13.7% 11.5% 8.4% 3.5% 1.0% 36.5% 13.5% 37.8% 74.2% H.E.L.P. Scholarship Foundation $841,518 31.5% 31.8% 36.7% School Tuition Organization Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Total Original Individual Scholarships Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 46 Total Original Individual Scholarships % of Scholarships to Families up to 185% of Poverty Level % of Scholarships to Families from 185% to 342.25% of Poverty Level Remaining % $75,523 $6,577,887 $493,484 $1,457,951 $48,500 $67,800 41.4% 39.2% 18.9% 77.0% 33.4% 40.1% 47.8% 34.9% 33.4% 19.8% 20.2% 33.9% 10.8% 25.8% 47.7% 3.2% 46.4% 26.0% Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation School Choice Arizona $271,794 $249,942 $178,828 $342,218 $15,045 $69,054 $92,359 13.9% 41.3% 48.7% 99.2% 23.2% 16.9% 46.4% 86.1% 37.4% 35.5% 0.8% 76.8% 18.7% 44.5% 0.0% 21.3% 15.8% 0.0% 0.0% 64.5% 9.1% School Tuition Association of Yuma Schools With Heart Foundation Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education-SAFE Lutheran Tempe Montessori School Tuition Organization Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation $203,836 $236,669 $188,297 17.7% 37.0% 60.9% 32.0% 35.0% 38.0% 50.3% 28.0% 1.1% $202,549 $15,337 $1,397,150 $86,912 $137,373 30.3% 89.3% 19.6% 92.0% 28.2% 46.0% 10.7% 34.2% 8.0% 42.2% 23.7% 0.0% 46.2% 0.0% 29.6% $647,597 13.4% 30.2% 56.4% $50,708,016 36.7% 30.2% 33.1% School Tuition Organization Higher Education STO Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization Life Development Institute Education Fund Lutheran Education Foundation Yuma's Education Scholarship Fund for Kids TOTALS Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 47 APPENDIX X NUMBER OF SCHOOLS AND AVERAGE SCHOLARSHIP FROM ORIGINAL INDIVIDUAL DONATIONS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization # of Schools to which Scholarships Were Paid Avg. Scholarship Amount Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Education Scholarship Foundation 11 117 47 $884 $1,911 $1,262 Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund Arizona Scholarship Fund 5 3 5 5 101 133 $4,572 $3,681 $3,880 $2,253 $1,957 $1,727 Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Foundation Arizona's Catholic Tuition Support Organization Best Student Fund 75 34 8 2 25 2 $2,953 $633 $1,798 $3,204 $1,886 $3,335 Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Foundation Christian Scholarship Foundation Christian Scholarship Fund of Arizona 18 38 4 3 2 7 $3,168 $1,551 $6,582 $3,108 $1,256 $1,937 Cochise Christian School Tuition Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids HELP Scholarship Foundation Higher Education STO 16 3 3 2 11 8 $1,857 $3,039 $7,138 $431 $1,338 $858 Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization Life Development Institute Education Fund Lutheran Education Foundation Montessori Scholarship Organization 144 1 7 3 6 9 $1,696 $4,745 $3,505 $6,063 $2,511 $2,405 Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation 5 2 22 1 3 $1,736 $4,967 $1,850 $1,881 $1,256 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 48 School Tuition Organization # of Schools to which Scholarships Were Paid Avg. Scholarship Amount School Choice Arizona School Tuition Association of Yuma 21 10 $1,924 $918 Schools With Heart Foundation Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education (S A F E) Tempe Montessori School Tuition Organization Tuition Organization for Private Schools Valley Lutheran Scholarship Organization 3 2 4 1 89 2 $6,228 $3,087 $3,023 $1,278 $1,437 $945 White Mountain Tuition Support Foundation Yuma's Education Scholarship Fund for Kids 3 17 $2,290 $1,669 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 49 APPENDIX XI NUMBER, AMOUNT OF SCHOLARSHIPS & OVERALL AVERAGE SCHOLARSHIP RECEIVED BY PRIVATE SCHOOLS FROM EACH TYPE OF TAX CREDIT DONATIONS IN FY2014 Private School 2nd Street Children's School 91st Psalm Christian School Abbie Loveland Tuller ACCEL (Latch School) Ace Academy ACES (Austin Centers for Exceptional Students) Adobe Adventist Christian School Ahwatukee Foothills Montessori Aldea Montessori Aleph Bet Kindergarten Al-Huda School All Saints' Episcopal Day School American Indian Christian School Angels in Autism (AZ Behavior & Autism) Annunciation Catholic School Apache Baptist Academy Apache Kids Academy Apostolic Faith Center Christian Arizona Center for Autism Arizona Cultural Academy Arizona International Academy Arizona Language Preparatory Arizona Lutheran Academy Arrowhead Christian Academy Arrowhead Montessori School 21 # 15 73 27 2 11 4 8 7 12 9 21 135 17 2 130 5 90 8 8 152 117 2 Original Individual Scholarships $38,848 $80,952 $71,279 $19,054 $3,508 $12,795 $15,776 $50,098 $9,857 $81,025 $42,900 $423,579 $77,418 $5,250 $225,523 $7,293 $240,633 $26,150 $15,446 $330,107 $146,230 $7,422 Switcher Scholarships # 8 29 3 1 2 1 2 5 2 5 9 58 11 2 49 2 4 53 7 11 31 44 5 $9,524 $14,779 $7,535 $2,541 $520 $5,225 $1,850 $9,278 $12,515 $60,775 $25,100 $60,781 $33,060 $5,000 $82,572 $342 $201 $120,025 $21,039 $9,291 $72,020 $38,466 $9,391 Low-Income Corporate Scholarships # 7 49 9 1 12 $20,800 $131,387 $8,076 $4,900 $8,335 1 $450 99 $567,355 1 33 1 $5 $6,134 $500 16 11 56 $42,300 $20,000 $145,569 2 8 25 1 $1,500 $12,699 $37,803 $1,000 Disabled Displaced Scholarships # Avg. Scholarship21 3 3 2 $7,241 $11,000 $29,446 3 1 $33,775 $1,665 3 2 $6,500 $2,171 Average scholarship is the average across all four scholarship programs. Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 50 $2,306 $1,522 $2,331 $9,324 $495 $3,604 $1,763 $4,948 $1,598 $9,483 $2,267 $3,602 $3,946 $5,504 $1,483 $1,017 $50 $2,644 $1,818 $2,544 $3,146 $1,249 $2,172 $1,212 $1,998 Private School ASCEND Ascension Lutheran School Atonement Lutheran School Autism Academy for Education & Development Awakening Seed School Banner Children's Academy Bayer Private School Beautiful Savior Academy Bella Vista College Preparatory School Bethany Christian School Bios Christian Academy Black Mountain Science Academy Blessed Sacrament Kindergarten Bourgade Catholic High School Breakthrough Academy Brightmont Academy Brophy College Preparatory Brophy Loyola Academy Calvary Baptist School Calvary Chapel Christian School Calvary Christian Academy Calvary Christian School Camelback Christian School Camelback Desert School Camp Verde United Christian School Carden Christian Academy Central Casa del Nino Bilingual Montessori School Casa Ninos School of Montessori Casas Christian School Castlehill Country Day School Cave Creek Montessori # Original Individual Scholarships 1 33 83 7 8 1 2 16 15 181 152 5 3 479 3 4 381 $7,500 $109,186 $198,855 $10,965 $46,345 $14,768 $2,540 $23,480 $23,285 $380,279 $198,338 $15,619 $19,425 $668,520 $4,900 $8,775 $1,507,401 26 141 100 18 7 8 63 31 3 3 214 38 10 $19,905 $243,124 $274,494 $24,637 $14,862 $16,919 $115,872 $26,844 $3,000 $2,711 $480,356 $114,788 $7,256 Switcher Scholarships # 11 32 2 4 $12,130 $56,651 $2,410 $23,140 2 11 9 81 52 4 5 256 3 3 49 77 17 77 49 13 6 1 35 22 1 2 103 13 3 $2,320 $3,317 $22,500 $151,272 $63,701 $4,424 $20,805 $227,404 $3,741 $6,005 $125,630 $559,944 $14,197 $86,625 $93,236 $5,193 $4,811 $2,100 $46,211 $7,835 $2,100 $1,350 $136,626 $30,245 $10,025 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Low-Income Corporate Scholarships # 1 6 2 $5 $17,219 $2,000 5 46 18 $12,500 $78,192 $38,056 2 362 $820 $666,216 1 144 77 17 27 10 $2,000 $742,611 $377,300 $5,610 $57,205 $17,807 Disabled Displaced Scholarships # Avg. Scholarship 1 $13,730 14 1 $78,400 $3,467 2 4 $5,350 $12,585 3 3 2 $3,408 $12,318 $3,467 1 $5 30 24 $14,254 $19,477 2 2 $1,883 $1,000 1 74 5 $250 $67,463 $1,805 4 1 $6,100 $200 Page 51 $10,615 $2,696 $2,254 $3,751 $5,612 $14,768 $1,215 $992 $2,010 $1,984 $1,384 $2,227 $4,105 $1,423 $2,329 $2,025 $4,139 $6,086 $662 $1,579 $2,425 $962 $1,406 $2,113 $1,371 $698 $1,275 $719 $1,748 $2,580 $1,329 Private School Cedar Tree Montessori Chandler Christian Academy Chandler Christian School Chaparral Christian Preschool & Kindergarten Cheder Lubavitch Christ Church School Christ Lutheran School Christ the King Academy Christ the King Catholic School Christian Academy of Prescott Christ's Greenfield Lutheran School Chrysalis Academy Community Montessori Congregation Anshei Israel Preschool & Kindergarten Copper Canyon Christian School Cornerstone Christian Academy/Pusch Ridge Cornerstone Kidz Covenant Child Care Center Creative Castle Preschool & Kindergarten Cross of Glory Lutheran Elementary School Cross Roads Preschool & Kindergarten Crossroads Community School (Hope Christian Academy) Dayspring Kindergarten Desert Christian Schools Desert Garden Montessori Desert Jewish Academy Desert Shadows Montessori Desert Sky Montessori Desert Sun Child Development Center Desert Valley Christian School Original Individual Scholarships # 74 $184,730 13 3 35 296 10 170 171 126 2 1 $19,983 $32,100 $82,311 $606,168 $8,667 $255,244 $184,556 $297,615 $15,070 $925 8 697 6 1 9 60 1 $8,960 $1,623,820 $5,365 $4,935 $11,934 $74,051 $850 75 14 289 98 30 3 $176,144 $46,553 $598,570 $138,014 $106,744 $14,300 17 32 $45,354 $21,625 Switcher Scholarships # 46 12 2 24 158 3 96 140 68 Low-Income Corporate Scholarships # Disabled Displaced Scholarships # Avg. Scholarship 1 $2,674 31 $82,220 1 $4,356 19 93 $15,058 1 $2,000 $55,748 $59,571 $6,600 3 13 $3,883 $45,565 1 $20,930 $70,805 $13,452 $12,800 $41,239 $228,475 $5,705 $72,599 $78,816 $99,216 58 4 1 $946 2 $7,954 237 4 1 4 20 $497,867 $2,853 $2,021 $6,550 $23,547 87 $187,833 5 $7,011 2 $3,000 2 $5,800 29 14 105 57 19 3 $66,171 $14,783 $129,399 $68,189 $37,583 $3,550 1 $2,500 1 $500 118 13 $364,562 $28,500 12 $40,986 1 $4,900 3 $2,800 10 9 $11,289 $4,687 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 52 $2,674 $2,129 $2,652 $1,337 $8,209 $2,094 $1,797 $136 $1,440 $965 $2,038 $12,000 $936 $3,977 $1,120 $2,258 $822 $3,478 $1,422 $1,267 $850 $2,314 $2,191 $2,163 $1,397 $2,945 $2,975 $4,900 $2,098 $662 Private School Desert View Learning Center Desert Voices Oral Learning Center Dobson Montessori School Downtown Community School Dynamite Montessori School East Fork Lutheran School East Valley Adventist Education Program East Valley Jewish Day School El Dorado Private School Emmanuel Christian Academy Emmanuel Lutheran School Emmaus Lutheran School Faith Christian Academy Faith Christian School Faith Community Academy Faith Lutheran School Family Life Academy Family of Christ Learning Center Fenster School First Baptist Christian Academy First Southern Christian School Flagstaff Community Christian School Florence Baptist Academy Foundation for Blind Children Freedom Christian Academy Gary K. Herberger Young Scholar's Academy Gateway Academy Gateway Baptist Academy Gethsemane Lutheran School Gilbert Christian Schools Glendale Christian Academy Original Individual Scholarships # 19 3 56 1 11 81 4 18 57 108 43 12 84 57 54 154 8 1 88 67 100 1 1 46 18 1 48 107 492 66 $88,180 $34,160 $73,085 $135 $37,198 $32,305 $7,931 $39,955 $55,707 $127,715 $42,429 $8,082 $111,601 $78,483 $113,922 $209,283 $13,570 $900 $80,394 $123,996 $138,654 $951 $2,250 $62,477 $37,904 $11,250 $34,684 $236,874 $1,149,065 $70,805 Switcher Scholarships # 14 2 14 1 2 28 2 7 35 31 9 4 33 39 34 39 11 $60,430 $15,228 $23,637 $543 $1,798 $14,492 $660 $12,617 $9,082 $36,262 $9,220 $3,460 $28,687 $17,885 $11,007 $36,138 $10,043 Low-Income Corporate Scholarships # 6 $17,500 1 14 4 14 2 $1,653 $11,061 $18,944 $9,100 $1,000 5 3 23 15 17 $11,130 $4,500 $14,495 $4,400 $12,362 52 24 54 1 6 39 6 $22,503 $6,358 $37,006 $1,149 $69,617 $23,598 $8,023 4 17 110 49 3 $109,180 $8,800 12 47 190 20 $9,154 $85,943 $439,227 $5,867 12 1 32 23 $12,036 $1,000 $44,314 $46,910 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 $4,600 $12,128 $289,585 Disabled Displaced Scholarships # Avg. Scholarship 1 $3,766 1 2 $500 $1,000 2 $21,260 1 $1,350 9 1 $121,808 $1,883 5 $8,483 Page 53 $4,503 $9,878 $1,503 $339 $3,000 $429 $1,653 $1,115 $2,466 $697 $1,170 $993 $1,080 $1,207 $932 $1,248 $1,221 $1,243 $7,387 $747 $1,319 $1,761 $1,050 $12,105 $1,460 $2,027 $11,250 $776 $2,089 $2,282 $1,134 Private School Glenview Adventist Academy Good Earth Montessori Gospel Outreach Christian School Grace Christian Academy Grace Community Christian School Grace Fellowship Academy Grace Lutheran School GracePointe Christian Academy (Chapel in the Hills) Green Fields Country Day School Guiding Light Christian Educational Center (GLCP) Hand in Hand Christian School Harvest Kidz School Heritage Christian Academy Holbrook Adventist Indian School Holy Cross Evangelical Lutheran School Holy Trinity Academy Hopi Mission School Imago Dei Middle School Immaculate Conception School Immaculate Heart Academy Immaculate Heart High School Immaculate Heart Preparatory School (K-8) Inspire Kids Montessori Intermountain Academy International School for Peace International School of Arizona International School of Tucson Joanne Todd Christian School Joy Christian School Joyful Beginnings Academy KASL Academy for Deaf and Hard of Hearing Original Individual Scholarships # Switcher Scholarships # Low-Income Corporate Scholarships # 107 1 4 11 195 55 125 24 64 14 6 1 5 28 4 8 65 69 86 129 45 $40,309 $905 $1,348 $8,431 $437,271 $80,964 $107,899 $22,523 $227,419 $9,410 $9,762 $951 $9,502 $11,349 $1,734 $23,457 $162,032 $340,200 $92,348 $206,774 $117,726 53 $22,108 11 $8,212 3 6 82 33 40 11 66 16 7 7 8 $60 $647 $143,140 $26,596 $31,559 $5,015 $111,211 $5,956 $3,565 $331 $5,563 20 36 1 21 86 16 4 $77,948 $72,672 $500 $11,300 $288,134 $14,680 $1,760 8 $16,485 7 50 29 28 42 8 $9,427 $61,470 $120,100 $32,309 $60,446 $19,938 1 28 52 129 37 24 2 $1,000 $8,665 $177,096 $177,023 $47,020 $58,005 $5,940 2 $6,191 1 $870 24 2 18 44 25 333 9 $6,011 $64,120 $74,946 $52,271 $637,951 $33,408 2 9 21 7 143 14 $1,177 $24,459 $37,558 $5,569 $195,326 $15,553 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Disabled Displaced Scholarships # Avg. Scholarship 1 1 1 $5 $500 $500 5 $7,626 $126,700 22 $152,140 6 31 $19,551 $89,600 1 $3,766 112 $333,986 2 $5,658 1 $1,500 1 $15,000 Page 54 $413 $905 $201 $534 $2,217 $1,453 $843 $681 $2,891 $650 $887 $160 $1,502 $405 $434 $2,118 $1,624 $4,249 $1,241 $1,511 $2,479 $2,970 $2,354 $6,062 $1,797 $3,277 $2,122 $1,808 $1,988 $2,129 $8,250 Private School Kimber Academy Kingdom Preparatory Academy Kino Learning Center Lamb's Gate Christian School Lauren's Institute for Education School (LIFE) Lexis Preparatory School Life Christian Academy Life Development Institute Little Angels Montessori School Logos Christian Academy Loretto Catholic School Lourdes Catholic School Magical Journey Learning Center Maranatha Christian Academy Maricopa Village Christian School Mesa Christian Academy Mesa Montessori Montessori Center School Montessori Christian Academy Montessori Educare Academy Montessori in the Park Montessori International School Montessori Kingdom of Learning Montessori Learning Center Montessori Matters Montessori of Surprise Montessori Preparatory Academy Montessori West Preparatory Most Holy Trinity Catholic School Mount Calvary Lutheran School Mountain Christian School Original Individual Scholarships # 80 $72,172 35 16 7 21 10 5 1 20 144 75 7 4 12 22 5 $55,736 $29,768 $34,543 $63,545 $17,161 $45,000 $930 $33,008 $129,837 $109,457 $17,015 $1,654 $8,625 $16,557 $13,747 28 8 35 23 31 4 8 8 5 4 145 17 93 $31,696 $27,226 $73,467 $72,469 $149,504 $7,425 $18,180 $17,971 $3,662 $3,865 $153,936 $29,887 $163,575 Switcher Scholarships # 50 8 10 11 3 13 6 $45,524 $160 $14,733 $9,240 $9,161 $37,963 $2,375 15 51 34 6 $12,241 $60,189 $41,432 $6,700 3 4 5 3 31 8 10 20 6 4 1 6 2 1 105 19 54 $1,794 $3,644 $7,110 $13,200 $26,039 $800 $17,010 $22,858 $20,363 $909 $2,760 $3,445 $3,100 $2,313 $59,624 $11,076 $42,786 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Low-Income Corporate Scholarships # Disabled Displaced Scholarships # Avg. Scholarship 1 $1,500 1 $1,500 18 6 33 8 $36,869 $2,400 $195,200 $34,056 3 3 33 6 $11,135 $1,500 $395,832 $32,744 34 100 44 1 $85,256 $88,747 $58,226 $5 1 $1,020 2 $1,700 29 $129,480 1 $3,775 1 $3,544 112 1 4 $112,138 $100 $4,130 Page 55 $914 $20 $1,795 $1,192 $8,352 $3,506 $1,221 $9,000 $930 $1,891 $945 $1,365 $1,694 $414 $695 $782 $2,086 $4,400 $979 $1,752 $2,011 $3,131 $4,591 $1,042 $2,327 $1,664 $966 $1,236 $900 $1,110 $1,394 Private School Navajo Evangelical Lutheran Mission School Neurological Music Therapy Services of Arizona New Covenant Lutheran Preschool & Kindergarten New Vistas Center for Education New Way Learning Academy Noah's Ark Preschool & Kindergarten Noor Academy of Arizona North Phoenix Baptist Kindergarten North Valley Christian Academy (Cross of Christ) Northland Christian School Northminster Christian School Northwest Christian School Notre Dame Preparatory On-Track Academy Our Lady of Guadalupe Our Lady of Mt. Carmel School Our Lady of Perpetual Help Catholic School Our Lady of Perpetual Help Catholic School Our Lady of Sorrows Academy Our Lady of the Lake Our Lady of the Mountains (All Saints) Our Mother of Sorrows Catholic School Our Saviour Lutheran School Page Christian School Palm Valley Montessori Palms Christian School Paradise for Tots Christian Kindergarten Paradise Valley Christian Preparatory Pardes Jewish Day School Parkside Christian Learning Center Parkway Children's School of Excellence # 56 1 13 45 60 7 49 13 52 12 47 1,081 322 14 19 260 211 242 11 10 49 225 7 13 21 19 3 235 113 1 2 Original Individual Scholarships $164,744 $16,692 $31,922 $144,017 $226,498 $9,613 $197,444 $15,736 $139,897 $5,611 $66,750 $1,751,598 $630,377 $73,028 $36,745 $343,648 $218,551 $377,203 $27,305 $41,708 $157,640 $231,463 $13,537 $11,169 $34,575 $19,475 $8,525 $482,762 $420,260 $1,650 $4,958 Switcher Scholarships # 19 1 7 8 73 6 20 9 38 9 31 396 146 11 14 156 162 111 $66,616 $15,761 $10,638 $22,344 $229,770 $6,937 $45,986 $9,161 $69,507 $4,736 $17,736 $498,599 $273,029 $40,755 $18,430 $107,315 $82,212 $141,224 3 23 64 4 9 14 10 2 98 63 $7,417 $63,744 $58,875 $2,431 $6,176 $18,165 $5,185 $1,846 $157,785 $176,825 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Low-Income Corporate Scholarships # 3 15 $7,005 $63,344 26 $90,133 4 6 14 91 114 1 8 114 305 102 28 5 18 195 $6,505 $13,000 $6,300 $222,746 $362,535 $4,900 $1,809 $75,358 $292,115 $37,271 $52,955 $875 $32,122 $429,400 2 $3,400 46 42 $133,028 $35,611 Disabled Displaced Scholarships # Avg. Scholarship 55 $241,299 1 6 $500 $19,840 3 $9,130 1 $2,171 1 $3,766 Page 56 $3,085 $16,227 $2,128 $3,096 $3,748 $1,273 $3,511 $1,132 $2,297 $865 $982 $1,584 $2,175 $4,407 $1,390 $993 $876 $1,221 $2,058 $2,778 $2,817 $1,492 $1,452 $788 $1,507 $905 $2,074 $2,041 $2,902 $1,650 $2,479 Private School Pathways School Payson Community Christian School Peridot-Our Savior's Lutheran School Phoenix Christian Preparatory Schools Phoenix Christian School K-8 Phoenix Country Day School Phoenix Hebrew Academy Pieceful Solutions Pilgrim Lutheran School Pleasantview Christian Elementary Prescott Adventist Christian School Primavera School Quality Interactive Montessori Queen of Peace Catholic School Rancho Solano Schools Red Sands Christian School Redeemer Christian School (Stapley) Redeemer Lutheran School Resurrection Lutheran Child Development Center Rise & Shine Exceptional Services Risen Savior Lutheran School River of Life Christian School S A R R C Community School Sacred Heart Catholic School Sacred Heart School (Prescott) Safford Christian Academy Saguaro Hills Adventist Christian School Sahuarita Christian Academy Salpointe Catholic High School San Francisco de Assisi Catholic School San Miguel High School # Original Individual Scholarships 2 81 38 283 67 172 159 $9,814 $123,480 $8,393 $448,427 $136,256 $337,036 $449,963 34 3 11 37 18 146 136 22 51 75 15 1 64 35 13 89 125 9 41 2 645 127 185 $31,057 $7,830 $14,377 $94,813 $36,426 $132,146 $332,634 $880 $86,643 $132,444 $50,405 $180 $172,067 $30,558 $37,517 $65,812 $360,966 $8,429 $38,065 $2,111 $1,552,357 $251,820 $314,588 Switcher Scholarships # 50 7 160 39 83 101 $50,300 $2,543 $147,195 $55,637 $206,880 $329,643 18 $18,354 3 19 10 105 51 $2,061 $48,737 $14,797 $46,708 $106,285 20 43 19 2 29 7 8 39 87 $32,167 $58,134 $27,150 $1,025 $22,976 $3,624 $11,745 $33,443 $120,499 15 157 68 107 Low-Income Corporate Scholarships # 16 2 242 13 165 99 $32,400 $2,550 $751,529 $46,832 $778,475 $87,825 5 $12,960 5 2 105 4 19 3 9 $3,100 $9,800 $54,095 $7,090 $31,960 $8,000 $3,191 29 $35,250 60 87 $41,819 $26,244 $4,075 1 $3,950 $448,776 $92,800 $145,295 294 65 269 $1,087,151 $32,324 $912,421 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Disabled Displaced Scholarships # Avg. Scholarship 5 $16,932 1 $21,260 1 $1,883 1 $2,998 1 $2,500 6 $4,192 Page 57 $4,907 $1,403 $287 $1,977 $2,006 $3,149 $2,416 $21,260 $950 $2,599 $1,174 $2,404 $2,034 $658 $2,335 $801 $1,731 $1,526 $2,281 $926 $2,097 $978 $2,346 $750 $1,698 $937 $809 $1,056 $2,806 $1,450 $2,446 Private School San Xavier Mission School Santa Cruz Catholic School Satori Scottsdale Christian Academy Seton Catholic High School Shalom Montessori School Shearim Torah High School Sheila's Christian Academy "Minds in Motion" Shepherd of the Desert Lutheran School Sierra Academy of Scottsdale Sonshine Christian School Southwestern Christian School Spirit of Hope Montessori Ss. Peter and Paul Catholic School Ss. Simon and Jude School St. Agnes Catholic School St. Ambrose School St. Andrew's Kindergarten St. Anthony Catholic School St. Anthony of Padua Catholic School St. Augustine Catholic High School St. Catherine of Sienna Catholic School St. Charles Apache School St. Cyril Catholic School St. Dominic Savio Academy St. Elizabeth Ann Seton Catholic School St. Francis of Assisi School St. Francis Xavier Elementary School St. Gregory Catholic School St. Jerome K-8 School St. John Bosco Catholic School # 82 120 16 596 473 14 32 6 172 4 13 118 7 197 359 194 165 41 56 119 141 153 99 142 1 242 114 295 220 179 207 Original Individual Scholarships $248,136 $199,990 $53,419 $1,132,607 $955,233 $58,760 $144,468 $11,450 $296,209 $11,130 $5,561 $182,202 $5,078 $271,616 $449,663 $281,505 $176,237 $69,392 $136,570 $208,554 $268,839 $166,647 $265,486 $273,736 $9,000 $334,346 $155,274 $413,966 $251,870 $169,618 $335,897 # Switcher Scholarships Low-Income Corporate Scholarships # 29 59 7 338 142 6 20 4 117 $91,711 $55,178 $9,912 $533,671 $209,181 $20,969 $53,612 $3,587 $125,040 30 284 1 136 123 8 25 $91,590 $740,590 $300 $338,700 $162,078 $9,986 $21,811 4 $4,010 2 68 1 61 221 134 51 35 67 47 39 131 115 45 1 52 48 142 140 143 91 $900 $48,753 $1,834 $87,636 $145,585 $94,685 $51,211 $26,726 $116,450 $76,210 $72,502 $67,091 $114,480 $112,354 $9,898 $87,454 $46,427 $180,030 $72,642 $62,771 $140,328 3 50 $1,050 $42,277 97 297 208 217 7 79 52 170 218 85 51 $113,927 $243,918 $264,785 $579,682 $3,000 $111,942 $158,013 $311,081 $161,340 $58,137 $89,421 68 107 188 219 224 126 $167,992 $173,146 $208,961 $210,322 $208,060 $86,230 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Disabled Displaced Scholarships # Avg. Scholarship 5 $11,465 1 $750 1 $895 9 $9,275 2 1 $2,260 $113 2 $24,038 1 $1,883 Page 58 $3,060 $2,152 $2,651 $1,874 $1,796 $3,204 $2,856 $1,504 $1,451 $2,783 $417 $1,157 $864 $1,333 $958 $1,196 $1,861 $1,181 $1,807 $2,031 $1,864 $787 $1,465 $1,998 $10,734 $1,629 $1,393 $1,285 $924 $807 $1,328 Private School St. John the Evangelist School St. John Vianney Catholic School St. John XXIII Catholic School St. Joseph Catholic School St. Joseph's Catholic Montessori School St. Louis the King Catholic School St. Maria Goretti School St. Mark's Early Childhood Center St. Mark's Preschool & Kindergarten St. Mary Basha Catholic Elementary School St. Mary's High School St. Matthew School St. Maximilian Mary Kolbe School St. Michael Indian School St. Michael's Parish Day School St. Peter Mission School St. Peter's Montessori St. Theresa Elementary School St. Thomas Aquinas School St. Thomas the Apostle Catholic Pre-School & Kindergarten St. Thomas the Apostle Catholic School St. Timothy Catholic Academy St. Timothy Catholic School St. Vincent de Paul School Summit School of Ahwatukee Sun Valley Indian School Sun Valley Learning Center Sunrise Montessori School Tanque Verde Lutheran Preschool/Kindergarten Tempe Montessori # Original Individual Scholarships 77 196 181 127 127 209 12 7 12 353 564 234 54 217 136 139 22 163 216 $166,893 $309,675 $270,718 $160,109 $261,776 $244,425 $63,394 $5,641 $30,857 $428,031 $899,842 $278,697 $78,648 $241,549 $330,829 $180,207 $69,684 $303,989 $366,801 2 216 102 40 339 111 16 20 14 14 14 $5,908 $293,955 $139,007 $76,857 $267,453 $333,307 $12,295 $32,394 $35,471 $23,481 $17,237 Switcher Scholarships # 41 159 64 40 68 160 8 6 11 137 444 180 14 154 42 115 1 88 103 $48,182 $68,033 $88,132 $39,179 $99,516 $61,050 $24,444 $9,800 $5,883 $134,849 $486,593 $149,255 $10,206 $89,111 $98,506 $65,460 $540 $145,857 $140,035 100 66 9 223 39 $140,843 $102,461 $9,062 $74,050 $146,284 24 9 15 10 $18,431 $7,395 $7,997 $8,703 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Low-Income Corporate Scholarships # Disabled Displaced Scholarships # Avg. Scholarship 368 184 46 87 77 240 3 3 9 138 624 319 8 174 13 138 $903,351 $217,372 $19,599 $176,131 $60,134 $263,851 $3,246 $1,400 $3,250 $52,981 $1,485,680 $335,854 $4,315 $61,131 $44,954 $88,955 10 1 1 $35,127 $150 $1,240 1 $500 1 $3,805 1 $750 61 79 $41,403 $28,483 1 78 82 $4,692 $33,300 $30,370 2 $625 326 5 $266,570 $3,300 2 2 $1,000 $1,500 4 $17,967 1 $3,500 Page 59 $2,326 $1,102 $1,300 $1,478 $1,546 $935 $3,960 $1,053 $1,250 $981 $1,761 $1,042 $1,226 $719 $2,474 $854 $3,053 $1,575 $1,345 $3,533 $1,184 $1,087 $1,753 $684 $3,085 $768 $1,433 $1,864 $1,085 $1,178 Private School Tesseract School The Beginning School The Caepe School The Family School The Goddard School The Gregory School/St. Gregory College Preparatory The Learning Lab The Learning Pad The Orme School Thunderbird Adventist Academy Thunderbird Christian Elementary School Torah Day School of Phoenix Tri-City Christian Academy Trinity Christian School (M) Trinity Christian School (P) Trinity Kindergarten Trinity Lutheran School Trinity United Methodist Kindergarten Tucson Baptist Academy Tucson Community School Tucson Hebrew Academy Tucson Waldorf School Valley Baptist School Valley Christian High School Valley Lutheran High School Verde Valley Adventist School Verde Valley Christian School (Cottonwood) Verde Valley Christian School (Sedona) Veritas Academy of Tucson Veritas Christian Community School Original Individual Scholarships # Switcher Scholarships # Low-Income Corporate Scholarships # 53 3 25 12 1 $355,936 $9,219 $44,350 $104,029 $2,507 22 4 22 4 $58,046 $2,977 $21,558 $47,847 14 $71,200 8 $28,400 101 4 9 9 133 68 219 210 21 270 $398,147 $8,800 $6,283 $101,271 $184,063 $54,505 $537,768 $336,985 $34,181 $378,118 $231,100 $250 $4,930 $10 $1,505 152 30 $201,737 $31,769 75 $104,110 $280,929 $20,515 $66,467 $29,106 $514,126 $158,759 $2,815 $840,074 $266,557 $9,600 $142,325 $72,900 $103,628 $217,653 $204,755 $2,462 $6,135 $43,668 $38,771 $12,106 $269,717 $100,138 $9,765 $83,226 $179 $88,021 $10,590 $6,435 $7,285 $260,406 $28,989 $1,462 $290,096 $116,894 43 2 6 2 2 136 11 32 11 129 57 11 295 185 6 98 19 75 123 42 3 11 3 36 27 134 76 9 94 1 61 9 25 6 55 29 4 142 146 3 1 $4,400 $5 6 44 27 $2,950 $101,742 $102,235 101 38 72 $48,469 45 97 $34,206 $81,028 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Disabled Displaced Scholarships # Avg. Scholarship 1 $3,000 $5,424 $1,742 $1,715 $9,492 $2,507 4 1 $11,407 $100 1 1 $2,000 $1,888 1 $1,000 $462,320 $35,562 3 1 $6,454 $3,805 51 $89,476 5 $1,175 45 21 $76,199 $42,500 $4,450 $1,161 $667 $10,354 $1,312 $715 $1,998 $1,484 $1,465 $1,287 $179 $1,867 $1,481 $1,279 $1,710 $3,843 $2,566 $285 $2,956 $1,143 $1,600 $1,245 $3,837 $1,297 $1,416 Page 60 Private School # Victorious Preschool & Kindergarten Ville de Marie Academy Vision Christian Academy West Valley Christian School White Mountain Christian School White Mountain Montessori School Wickenburg Christian Academy Wings on Words Woodbridge Private School Xavier College Preparatory Yeshiva High School of Arizona Young Disciples Christian Academy Yuma Adventist School Yuma Catholic High School Yuma Lutheran School TOTALS Original Individual Scholarships Switcher Scholarships # Low-Income Corporate Scholarships # 9 58 21 75 2 8 119 3 3 608 22 6 35 174 207 $9,210 $97,755 $22,760 $117,123 $503 $15,045 $165,031 $6,484 $9,423 $1,318,247 $102,826 $5,283 $21,694 $333,128 $264,246 7 34 6 46 $2,418 $47,627 $2,885 $37,455 1 64 2 2 241 17 4 18 91 109 $2,000 $53,465 $3,665 $2,118 $378,223 $46,887 $1,339 $6,310 $117,797 $124,266 243 14 $566,328 $21,408 6 197 120 $2,830 $576,185 $188,865 27,376 $50,708,013 13,550 $18,136,835 13,119 $24,519,527 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 19 1 17 $22,200 $1,200 $41,365 38 $77,479 Disabled Displaced Scholarships # Avg. Scholarship 2 $8,905 5 $7,297 $727 $1,510 $959 $1,463 $252 $1,894 $1,339 $1,745 $2,308 $2,072 $3,229 $662 $523 $2,223 $1,324 349 $1,622,015 $1,746 Page 61 APPENDIX XII SWITCHER DONATIONS AND SCHOLARSHIPS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Community Foundation School Tuition Organization Arizona Education and Scholarship Opportunity Program Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Fund Arizona's Catholic Tuition Support Organization BEST Student Fund Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Tuition Organization Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids H.E.L.P. Scholarship Foundation # 86 5,688 Donation $ $62,197 $4,752,422 # 147 2,999 Scholarship $ $79,348 $4,148,103 54 2 184 420 606 35 98 1,329 1,504 959 123 779 111 2,921 119 984 6,307 104 144 92 83 190 35 294 32 403 $46,305 $1,028 $134,452 $338,859 $514,535 $25,730 $77,995 $1,091,209 $1,297,161 $691,058 $98,420 $630,931 $85,037 $2,191,347 $97,110 $832,815 $4,809,959 $83,488 $104,210 $73,127 $60,909 $143,720 $31,412 $247,188 $20,793 $278,705 0 0 180 78 144 10 32 747 511 0 107 256 23 960 22 153 3,761 6 46 77 29 161 3 27 35 188 $0 $0 $72,456 $184,175 $464,944 $28,275 $21,977 $1,012,302 $572,596 $0 $67,095 $410,588 $21,815 $1,626,800 $68,725 $610,932 $3,525,490 $73,475 $78,826 $49,138 $47,594 $142,374 $3,198 $169,775 $10,119 $250,913 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 0 318 Reserved Future Scholarships $ $0 $464,490 0 0 19 0 0 0 4 256 0 0 0 148 22 50 0 222 0 0 0 0 0 3 10 36 13 5 $0 $0 $29,464 $0 $0 $0 $4,128 $274,835 $0 $0 $0 $209,073 $62,722 $201,898 $0 $719,600 $0 $0 $0 $0 $0 $2,038 $27,886 $233,347 $3,486 $22,345 # Page 62 School Tuition Organization Higher Education STO Institute for Better Education Jewish Education Tax Credit Organization Jewish Tuition Organization Just Friends of Education Life Development Institute Education Fund Lutheran Education Foundation Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation School Choice Arizona School Tuition Association of Yuma Schools With Heart Foundation Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education-SAFE Lutheran Tempe Montessori School Tuition Organization The Leadership Consortium Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation Yuma's Education Scholarship Fund for Kids TOTALS # 55 4,033 523 1,319 --16 25 169 236 99 249 11 38 158 140 213 78 Donation $ $41,148 $3,316,396 $394,787 $1,130,113 --$14,531 $19,742 $152,254 $173,984 $80,374 $195,470 $10,754 $34,935 $127,141 $112,789 $182,275 $89,519 37 1,166 51 307 --0 12 31 81 18 71 1 11 24 152 22 81 Scholarship $ $28,468 $1,463,787 $265,610 $911,771 --$0 $19,338 $87,757 $91,008 $90,355 $177,898 $2,000 $23,185 $100,837 $142,554 $131,417 $106,790 32 0 --890 47 125 318 32,460 $27,988 $0 --$736,570 $39,573 $89,253 $267,450 $26,059,167 24 5 --451 52 67 182 13,548 $16,898 $8,203 --$423,741 $20,980 $116,450 $166,758 $18,136,839 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 # 6 736 14 0 --0 0 23 0 0 0 0 3 0 0 0 0 Reserved Future Scholarships $ $3,740 $517,847 $72,955 $0 --$0 $0 $94,319 $0 $0 $0 $0 $8,639 $0 $0 $0 $0 3 0 --211 0 0 104 2,206 $3,542 $0 --$209,543 $0 $0 $119,550 $3,285,447 # Page 63 APPENDIX XIII SWITCHER DONATION PROGRAM SCHOLARSHIPS BY INCOME LEVEL FOR FISCAL YEAR 2014 School Tuition Organization Total Switcher Scholarships % of Scholarships to Families up to 185% of Poverty Level % of Scholarships to Families from 185% to 342.25% of Poverty Level Remaining % Arizona Adventist Scholarships Arizona Christian School Tuition Organization $79,348 $4,148,103 89.0% 37.5% 7.7% 33.8% 3.4% 28.6% Arizona Education Scholarship Foundation Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund $72,456 $184,175 $464,944 $28,275 $21,977 $1,012,302 37.7% 60.6% 25.1% 74.6% 28.0% 15.8% 33.8% 23.6% 27.2% 0.0% 33.9% 27.7% 28.5% 15.8% 47.7% 25.4% 38.1% 56.5% Arizona Scholarship Fund Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Fund Arizona's Catholic Tuition Support Organization BEST Student Fund $572,596 $67,095 $410,588 $21,815 $1,626,800 $68,725 38.6% 17.6% 25.1% 63.0% 57.3% 100.0% 24.7% 22.4% 49.1% 14.7% 33.9% 0.0% 36.7% 60.0% 25.8% 22.3% 8.7% 0.0% Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Foundation Christian Scholarship Foundation Christian Scholarship Fund of Arizona $610,932 $3,525,490 $73,475 $78,826 $49,138 $47,594 88.7% 57.9% 47.5% 68.7% 59.9% 76.4% 10.1% 35.2% 0.0% 25.2% 38.6% 22.1% 1.2% 6.8% 52.5% 6.1% 1.5% 1.5% $142,374 $3,198 $169,775 $10,119 $250,913 $28,468 20.8% 0.0% 34.8% 18.9% 32.9% 63.7% 52.3% 43.8% 25.2% 23.7% 31.2% 20.9% 26.9% 56.2% 39.9% 57.4% 35.9% 15.4% $1,463,787 42.5% 22.2% 35.3% Cochise Christian School Tuition Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids H.E.L.P. Scholarship Foundation Higher Education STO Institute for Better Education Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 64 Total Switcher Scholarships School Tuition Organization % of Scholarships to Families up to 185% of Poverty Level % of Scholarships to Families from 185% to 342.25% of Poverty Level Remaining % Jewish Education Tax Credit Organization $265,610 39.9% 50.4% 9.7% Jewish Tuition Organization Lutheran Education Foundation Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation Pappas Kids Schoolhouse Foundation $911,771 $19,338 $87,757 $91,008 $90,355 $177,898 91.1% 27.0% 23.1% 47.7% 37.2% 100.0% 7.5% 68.7% 76.9% 47.7% 41.0% 0.0% 1.4% 4.3% 0.0% 4.6% 21.8% 0.0% Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation School Choice Arizona School Tuition Association of Yuma Schools With Heart Foundation Shepherd of the Desert Education Foundation Southern Arizona Foundation for Education-SAFE Lutheran Tempe Montessori School Tuition Organization $2,000 $23,185 $100,837 $142,554 $131,417 $106,790 100.0% 63.7% 67.1% 16.2% 28.5% 57.3% 0.0% 0.0% 32.7% 41.0% 43.0% 36.5% 0.0% 36.3% 0.2% 42.8% 28.5% 6.2% $16,898 $8,203 9.7% 60.0% 84.7% 40.0% 5.6% 0.0% Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation Yuma's Education Scholarship Fund for Kids $423,741 $20,980 $116,450 $166,758 33.4% 83.8% 59.1% 18.7% 32.9% 16.2% 36.2% 36.7% 33.7% 0.0% 4.7% 44.7% $18,136,839 47.8% 30.3% 21.9% TOTALS Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 65 APPENDIX XIV NUMBER OF SCHOOLS AND AVERAGE SCHOLARSHIP FROM SWITCHER DONATIONS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization # of Schools to which Scholarships Were Paid Avg. Scholarship Amount Arizona Adventist Scholarships Arizona Christian School Tuition Organization Arizona Education Scholarship Foundation 9 116 48 $540 $1,383 $403 Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona International Academy Scholarship Fund Arizona Lutheran Scholarship Organization Arizona Private Education Scholarship Fund Arizona Scholarship Fund 3 3 3 5 108 103 $2,361 $3,229 $2,827 $687 $1,355 $1,121 Arizona Tuition Connection Arizona Tuition Organization Arizona Waldorf Scholarship Foundation Arizona's Catholic Tuition Support Organization Best Student Fund Brophy Community Foundation 28 8 1 24 2 14 $627 $1,604 $948 $1,695 $3,124 $3,993 Catholic Education Arizona Chabad Tuition Organization Christ Lutheran School Foundation Christian Scholarship Foundation Christian Scholarship Fund of Arizona Cochise Christian School Tuition Organization 38 2 1 2 7 12 $937 $12,246 $1,714 $638 $1,586 $884 Dynamite Montessori Foundation Financial Assistance for Independent Schools Funds For Kids HELP Scholarship Foundation Higher Education STO Institute for Better Education 2 2 2 11 2 127 $1,066 $6,288 $289 $1,335 $769 $1,253 Jewish Education Tax Credit Organization Jewish Tuition Organization Lutheran Education Foundation Montessori Scholarship Organization Northern Arizona Christian School Scholarship Fund Orme Primavera Schools Foundation 2 7 6 11 4 2 $5,208 $2,951 $1,612 $2,831 $1,124 $5,020 Pappas Kids Schoolhouse Foundation Pinetop Tuition Support Organization Scholarships for Educational Excellence Foundation School Choice Arizona School Tuition Association of Yuma 4 1 1 11 8 $2,506 $2,000 $2,108 $4,802 $938 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 66 School Tuition Organization # of Schools to which Scholarships Were Paid Avg. Scholarship Amount Schools With Heart Foundation Shepherd of the Desert Education Foundation 3 2 $5,974 $1,318 Southern Arizona Foundation for Education (S A F E) Tempe Montessori School Tuition Organization Tuition Organization for Private Schools Valley Lutheran Scholarship Organization White Mountain Tuition Support Foundation Yuma's Education Scholarship Fund for Kids 3 1 72 2 1 13 $704 $1,641 $940 $403 $1,738 $916 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Page 67 APPENDIX XV LOW-INCOME CORPORATE DONATIONS AND SCHOLARSHIPS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization AAA Scholarship Foundation Arizona Community Foundation Student Tuition Organization Arizona Episcopal Schools Foundation Arizona Independent Schools Scholarship Foundation Arizona Leadership Foundation Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona Youth Education Scholarships Arizona's Catholic Tuition Support Organization Brophy Community Foundation Catholic Education Arizona Chabad Tuition Organization Christian Scholarship Foundation Corporate Tax Foundation Financial Assistance for Independent Schools Foundation for Corporate Tax Credit Independent Schools Corporate Tax Foundation Institute for Better Education Jewish Tuition Organization Northern Arizona Christian School Scholarship Fund Pappas Kids Schoolhouse Foundation School Choice Arizona School Tuition Association of Yuma Tuition Organization for Private Schools Valley Lutheran Scholarship Organization Yuma's Education Scholarship Fund for Kids TOTALS # 16 Donation $ $6,589,466 4 3 4 22 5 4 15 0 23 20 18 0 1 1 2 1 4 6 2 2 0 12 1 7 1 0 174 457 Reserved Future Scholarships $ $8,506,725 $3,417 $218,101 $345,300 $6,616,002 $717,265 $187,186 $4,104,250 $20,051 $2,239,012 $2,087,373 $2,755,290 $450 $22,013 $273,770 $0 $0 $459,500 $612,015 $10,404 $75,678 $4,676 $1,834,858 $146,203 $543,252 $21,712 $9,952 0 37 31 0 38 0 0 0 264 1,343 44 0 0 38 12 0 62 862 0 0 0 496 0 0 0 0 $0 $942,611 $323,500 $0 $55,890 $0 $0 $0 $1,382,074 $6,657,750 $557,460 $0 $0 $733,026 $53,500 $0 $898,900 $597,999 $0 $0 $0 $2,153,796 $0 $0 $0 $0 $24,519,525 3,684 $22,863,231 278 Scholarship $ $1,211,797 $750,000 $45,500 $575,000 $7,000,000 $382,500 $262,500 $4,910,753 $0 $4,636,781 $2,088,000 $3,541,246 $0 $30,000 $350,000 $70,000 $75,000 $530,000 $417,500 $40,500 $79,967 $0 $2,522,500 $150,000 $759,595 $25,000 $0 1 59 62 2,241 341 53 1,462 16 1,239 1,099 3,730 1 65 67 0 0 94 868 204 73 2 577 223 309 32 22 $35,831,808 13,118 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 # # Page 68 APPENDIX XVI DISABLED/DISPLACED CORPORATE DONATIONS AND SCHOLARSHIPS BY SCHOOL TUITION ORGANIZATION FOR FISCAL YEAR 2014 School Tuition Organization AAA Scholarship Foundation Arizona Community Foundation Student Tuition Organization Arizona Leadership Foundation Arizona Private Education Scholarship Fund Arizona Scholarship Fund Arizona School Choice Trust Arizona's Catholic Tuition Support Organization Dynamite Montessori Foundation Financial Assistance for Independent Schools Institute for Better Education Life Development Institute Education Fund School Choice Arizona Tuition Organization for Private Schools # TOTALS 8 Reserved Future Scholarships $ $177,171 $0 $1,014,166 $45,000 $0 $244,459 $2,410 $0 $32,788 $85,681 $0 $137,109 $60,407 0 0 0 0 0 4 0 10 155 0 0 12 $0 $0 $0 $0 $0 $10,000 $0 $30,000 $133,350 $0 $0 $225,000 $1,622,020 189 $575,521 0 Scholarship $ $0 $800,000 $396,000 $2,000 $16,000 $817,747 $66,500 $6,920 $0 $177,598 $20,000 $125,000 $350,000 0 163 23 0 50 3 0 6 63 0 15 26 $2,957,765 349 3 Donation $ $180,000 1 4 1 1 5 2 1 0 7 1 3 1 30 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 # # Page 69 APPENDIX XVII ESTIMATED AMOUNT OF SCHOLARSHIPS RECEIVED BY PRIVATE SCHOOLS FROM EACH PRIVATE SCHOOL TUITION ORGANIZATION PROGRAM FROM THE BEGINNING OF EACH PROGRAM Private School 2nd Street Children's School 91st Psalm Christian School A Child's View Abbie Loveland Tuller Abiding Savior School Academy of Destiny ACCEL (Latch School) Ace Academy ACES (Austin Centers for Exceptional Students) Adobe Adventist Christian School Adobe Montessori Ahwatukee Foothills Montessori Ajo Calvary Christian Academy Aldea Montessori Aleph Bet Kindergarten Alethia Academy Al-Huda School All Saints' Episcopal Day School Alpha Omega Academy American Christian Academy American Indian Christian School Anderson Adventist Elementary School Angels in Autism (AZ Behavior & Autism) Annunciation Catholic School Apache Baptist Academy Apache Kids Academy Apostolic Faith Center Christian Arcadia Christian School Arcadia Montessori Arizona Center for Autism Scholarships from Individual Donations $249,133 $980,472 $5,676 $842,484 $140,275 $17,881 $456,412 $3,508 $31,449 $167,567 $14,172 $181,701 $4,957 $375,220 $252,274 $174,678 $577,662 $3,702,550 $20,043 $3,420 $1,466,439 $4,593 $20,257 $580,856 $34,979 $9,503 $101,168 $125,214 $138,135 $0 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $14,463 $21,925 $0 $8,435 $0 $0 $2,541 $520 $5,225 $1,850 $0 $16,376 $0 $25,030 $119,635 $0 $53,667 $76,380 $0 $0 $52,617 $0 $6,717 $83,817 $657 $874 $0 $0 $11,132 $0 Scholarships from Low-Income Corporate Donations $27,920 $626,900 $0 $413,581 $0 $0 $9,800 $8,335 $0 $0 $0 $0 $0 $0 $28,450 $0 $0 $1,034,331 $0 $0 $3,700 $0 $255 $32,171 $500 $0 $86,726 $0 $0 $20,000 Scholarships from Disabled/Displaced Corporate Donations $0 $7,241 $0 $17,500 $0 $0 $29,446 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $34,375 $1,665 $0 $0 $0 $0 $0 $0 Page 70 Private School Arizona Community Childhood Academy Arizona Cultural Academy Arizona International Academy Arizona Language Preparatory Arizona Lutheran Academy Armstrong Academy Arrowhead Christian Academy Arrowhead Montessori School ASCEND Ascension Lutheran School Atonement Lutheran School Augustana Academy Autism Academy for Education & Development Avondale Montessori Awakening Seed School Back to Basics Christian School Banner Children's Academy Barness Family Jewish Community Center Day School Bayer Private School Beautiful Savior Academy Begin to Dream Christian Academy Bella Vista College Preparatory School Berean Christian Academy Beth El Center for Early Childhood Education Kindergarten Bethany Christian School Bios Christian Academy Black Mountain Science Academy Blessed Sacrament Kindergarten Bourgade Catholic High School Boys Hope/Girls Hope Breakthrough Academy Bridges Preschool & Kindergarten (Gilbert) Bridges Preschool & Kindergarten (Mesa) Scholarships from Individual Donations $14,203 $2,329,533 $389,809 $40,310 $3,640,902 $214,067 $1,667,057 $22,348 $13,500 $1,233,387 $1,333,694 $7,043 $10,965 $3,668 $839,776 $892 $14,768 $465,164 $2,540 $313,846 $450 $278,330 $141,146 $119,138 $5,054,978 $1,334,795 $55,303 $477,741 $9,203,053 $13,551 $5,800 $2,879 $8,430 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $176,727 $30,439 $12,941 $92,386 $0 $53,612 $11,691 $0 $19,350 $71,966 $4,900 $2,410 $0 $32,940 $0 $0 $0 $2,320 $5,464 $0 $24,200 $0 $0 $215,039 $102,950 $5,594 $20,805 $243,721 $0 $3,741 $0 $0 Scholarships from Low-Income Corporate Donations $0 $378,528 $0 $11,260 $110,942 $0 $325,421 $5,500 $3,500 $3,510 $110,516 $0 $2,000 $0 $0 $0 $0 $0 $0 $75 $0 $32,100 $0 $0 $172,721 $131,354 $0 $9,975 $1,678,269 $0 $0 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $38,491 $4,304 $13,730 $6,130 $0 $0 $78,400 $0 $10,749 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,050 $45,737 $0 $1,854 $10,137 $0 $12,318 $0 $0 Page 71 Private School Brightmont Academy Brophy College Preparatory Brophy Loyola Academy Brown Road Christian Academy Calvary Baptist School Calvary Central Christian Academy Calvary Chapel Christian School Calvary Christian Academy (Lake Havasu) Calvary Christian Academy (Tempe) Calvary Christian School Camelback Christian School Camelback Desert School Camp Verde United Christian School Canyon State Academy Carden Christian Academy Central Carden of the Peaks Casa del Nino Bilingual Montessori School Casa Ninos School of Montessori Casas Adobe Christian School Casas Christian School Castlehill Country Day School Cathedral Christian Academy Cathedral of Praise Christian School Cave Creek Montessori Cedar Tree Montessori Central Christian Academy Chandler Christian Academy Chandler Christian School Chaparral Christian Preschool & Kindergarten Chapel Haven West Cheder Lubavitch Chinle Adventist Elementary Christ Church School Scholarships from Individual Donations $14,633 $14,308,549 $103,350 $7,322 $247,695 $19,884 $1,685,929 $1,944,414 $364,367 $370,064 $109,587 $230,713 $1,151,755 $13,523 $338,840 $51,510 $3,000 $29,114 $36,103 $5,814,813 $1,053,933 $723,275 $36,270 $205,641 $0 $128,978 $1,766,992 $0 $172,424 $51,500 $32,100 $4,581 $388,532 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $6,005 $150,897 $559,944 $0 $17,457 $4,823 $132,417 $122,015 $0 $16,733 $8,386 $2,180 $49,251 $0 $9,887 $0 $2,100 $1,350 $0 $157,320 $66,581 $0 $0 $26,887 $0 $0 $102,093 $0 $18,676 $0 $12,800 $0 $57,052 Scholarships from Low-Income Corporate Donations $6,500 $3,133,620 $763,500 $0 $35,810 $0 $363,741 $232,257 $0 $90,540 $0 $0 $34,416 $0 $77,342 $0 $0 $6,250 $0 $136,799 $10,330 $0 $10,780 $0 $2,674 $0 $90,447 $82,220 $2,035 $0 $4,356 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $3,467 $17,080 $0 $0 $0 $0 $0 $0 $0 $0 $5 $0 $9,515 $0 $9,000 $0 $0 $0 $0 $21,412 $200 $0 $0 $0 $0 $0 $0 $0 $0 $4,000 $0 $0 $0 Page 72 Private School Christ Lutheran School Christ the King Academy Christ the King Catholic School Christ the Redeemer Lutheran School Christian Academy of Prescott Christian Challenge Academy Christ's Community Christian Academy Christ's Greenfield Lutheran School Chrysalis Academy Colossal Cave Learning Center Community Christian School Community Montessori Concordia Lutheran Schools Congregation Anshei Israel Preschool & Kindergarten Copper Canyon Academy Copper Canyon Christian School Cornerstone Christian Academy (Chandler) Cornerstone Christian Academy (Cottonwood) Cornerstone Christian Academy (Goodyear) Cornerstone Christian Academy/Pusch Ridge Cornerstone Christian School Cornerstone Kidz Covenant Child Care Center Covenant Christian School Covenant of Faith School Creative Bridges Cooperative Preschool Creative Castle Preschool & Kindergarten Cross of Glory Lutheran Elementary School Cross Roads Preschool & Kindergarten Crossroads Christians Academy Crossroads Community School (Hope Christian Academy) David Ricardo School Dayspring Kindergarten Scholarships from Individual Donations $4,546,992 $92,282 $2,764,489 $722,786 $1,732,113 $2,314 $165,828 $3,420,935 $88,763 $600 $10,335 $173,438 $156,346 $113,786 $2,257 $27,396 $720 $139,565 $1,000 $13,420,156 $144,033 $101,214 $4,935 $20,714 $3,055 $0 $65,353 $422,461 $15,928 $5,146 $1,846,736 $11,060 $802,289 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $317,197 $7,328 $76,061 $0 $104,427 $0 $0 $131,530 $832 $0 $0 $3,712 $0 $7,954 $0 $0 $0 $0 $0 $693,493 $0 $3,761 $2,027 $0 $0 $0 $8,660 $27,585 $0 $0 $97,267 $0 $21,747 Scholarships from Low-Income Corporate Donations $80,641 $1,763 $197,067 $18,880 $120,057 $0 $0 $126,718 $0 $0 $0 $0 $0 $29,463 $0 $0 $0 $0 $0 $527,052 $0 $0 $0 $0 $0 $0 $3,500 $24,796 $0 $0 $12,410 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $2,000 $0 $3,883 $0 $65,636 $0 $0 $0 $106,171 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16,421 $0 $0 $0 $0 $0 $1,710 $0 $5,800 $0 $0 $500 $0 $500 Page 73 Private School Desert Christian Schools Desert Garden Montessori Desert Hills Christian Academy Desert Jewish Academy Desert Life Academy Desert Marigold School Desert Montessori Desert Quest Private School Desert Shadows Montessori Desert Sky Montessori Desert Springs Christian Kindergarten Desert Sun Child Development Center Desert Valley Christian School Desert View Learning Center Desert Voices Oral Learning Center Desert Willow Educational Services Dobson Montessori School Dove Christian School Downtown Community School Dynamite Montessori School Early Light Academy East Fork Lutheran School East Valley Adventist Education Program East Valley Christian Academy East Valley Jewish Day School Eastside Christian School Educational Special Needs Services El Dorado Private School Emmanuel Christian Academy Emmanuel Lutheran School Emmaus Lutheran School Enchanted Desert School Enrichment Academy Scholarships from Individual Donations $8,573,405 $1,149,687 $6,703 $106,744 $1,463 $44,611 $17,652 $13,895 $96,186 $14,693 $238,640 $440,630 $283,730 $1,209,039 $501,237 $11,746 $900,512 $285,598 $135 $364,130 $4,900 $455,755 $225 $23,610 $346,214 $1,665 $1,560 $235,276 $321,835 $1,369,514 $741,317 $591,497 $1,301 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $203,612 $101,974 $0 $37,583 $0 $0 $0 $0 $8,450 $0 $0 $12,239 $6,572 $100,230 $31,978 $0 $24,657 $0 $543 $19,410 $0 $22,198 $0 $0 $670 $0 $0 $13,069 $13,169 $65,078 $13,598 $0 $0 Scholarships from Low-Income Corporate Donations $1,156,913 $48,080 $0 $0 $0 $0 $0 $1,505 $234 $4,900 $0 $50 $5,300 $10 $0 $0 $55,616 $875 $0 $0 $0 $0 $1,653 $0 $54,803 $0 $0 $18,944 $38,564 $2,092 $500 $0 $150 Scholarships from Disabled/Displaced Corporate Donations $152,781 $3,414 $0 $0 $0 $0 $0 $2,000 $0 $0 $0 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,766 $0 $0 $0 $0 $0 $0 $0 $0 Page 74 Private School Ethos School Experimental Schools Corp of AZ Faith Baptist School Faith Christian Academy (Fountain Hills) Faith Christian Academy (Tucson) Faith Christian Academy (Williams) Faith Christian School Faith Community Academy Faith Life Christian Academy Faith Lutheran School (Mesa) Faith Lutheran School (Tucson) Family Life Academy Family of Christ Learning Center Family of God Lutheran School Father's Heart Christian School Fellowship Child Development Center Fenster School Firm Foundation Christian School First Baptist Christian Academy (Sierra Vista) First Baptist Christian Academy (Tucson) First Baptist Christian School First Baptist of Mesa Christian Academy First Southern Christian School Flagstaff Adventist School Flagstaff Community Christian School Florence Baptist Academy Foundation for Blind Children Founders Classical Academy Fountain of Life Lutheran School Freedom Christian Academy Freedom Christian School Friendship Christian School Full Gospel Christian Academy Scholarships from Individual Donations $101,172 $7,794 $1,078 $16,210 $51,558 $4,388 $803,717 $809,967 $450 $29,436 $903,228 $1,198,441 $95,364 $70,557 $1,000 $63,080 $900 $189,254 $815,538 $5,093 $47,980 $12,367 $922,083 $462,015 $514,882 $15,240 $570,000 $3,000 $1,702,094 $511,506 $35,600 $15,848 $4,474 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $0 $0 $0 $3,460 $0 $53,529 $21,902 $0 $0 $16,994 $39,247 $10,614 $0 $0 $0 $0 $0 $35,251 $0 $0 $0 $14,896 $0 $37,588 $1,219 $69,617 $0 $18,798 $39,518 $1,647 $0 $0 Scholarships from Low-Income Corporate Donations $0 $0 $0 $0 $25,645 $0 $41,138 $155,501 $0 $0 $36,934 $26,180 $0 $9,009 $0 $0 $0 $11,789 $7,102 $0 $0 $0 $73,610 $0 $1,663,130 $3,000 $0 $0 $9,175 $587,468 $0 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $20,570 $0 $0 $0 $0 $0 $0 $3,000 $0 $0 $1,000 $1,000 $0 $0 $0 $0 $21,260 $0 $0 $0 $0 $0 $1,500 $0 $1,850 $0 $181,413 $0 $0 $1,883 $0 $0 $0 Page 75 Private School Gan Yeladim Gary K. Herberger Young Scholar's Academy Gateway Academy Gateway Baptist Academy (Gilbert) Gateway Baptist Academy (Scottsdale) Gateway Bible Church Christian Training Center Gateway Fellowship Preschool & Kindergarten Gateway Independent School Gateways School Gethsemane Lutheran School Gila Mountain Christian Academy Gilbert Christian Schools Gilson Wash Baptist Academy Glendale Christian Academy Glenview Adventist Academy God's Garden Child Development Center God's World Golf Links Christian School Good Earth Montessori Good Shepherd Lutheran School Good Steps Christian Academy Gospel Light Christian Academy Gospel Outreach Christian School Grace Christian Academy Grace Christian School Grace Community Christian School Grace Fellowship Academy Grace Garden Christian Preschool Grace Lutheran School GracePointe Christian Academy (Chapel in the Hills) Graysmark Academy Green Fields Country Day School Guiding Light Christian Educational Center (GLCP) Scholarships from Individual Donations $13,000 $69,399 $51,281 $272,629 $18,460 $6,703 $11,225 $110,885 $16,063 $2,197,390 $8,680 $5,095,978 $44,388 $940,286 $587,078 $3,446 $870 $25,564 $6,848 $120,574 $5,303 $5,235 $1,348 $51,148 $63,527 $7,836,900 $629,332 $0 $1,274,393 $320,675 $19,183 $2,971,637 $54,484 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $11,673 $0 $10,303 $0 $0 $0 $0 $0 $126,776 $0 $583,621 $0 $9,335 $24,400 $0 $0 $0 $0 $0 $0 $0 $60 $3,772 $0 $210,805 $37,166 $20 $53,709 $5,055 $0 $186,203 $9,746 Scholarships from Low-Income Corporate Donations $0 $22,150 $50 $54,407 $0 $0 $0 $0 $0 $29,094 $0 $340,665 $0 $141,798 $13,423 $0 $0 $0 $0 $0 $0 $1,325 $0 $0 $0 $135,618 $271,238 $0 $6,270 $54,669 $6,000 $350,300 $106,741 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $46,050 $0 $0 $0 $0 $0 $0 $0 $0 $12,013 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,811 $5 $41,152 $500 $500 Page 76 Private School Guiding Light Christian School Hand in Hand Christian School Happy Trails Harvest Christian Academy Harvest Kidz School Heritage Christian Academy Heritage Montessori Hermosa Montessori Highland Free School Holbrook Adventist Indian School Holy Angels School Holy Cross Evangelical Lutheran School Holy Trinity Academy Hopi Mission School Howard S. Gray Education Program Imago Dei Middle School Immaculate Conception School Immaculate Heart Academy Immaculate Heart High School Immaculate Heart Preparatory School (K-8) Inspire Kids Montessori Intermountain Academy International Christian Academy Online International School for Peace International School of Arizona International School of Tucson Ironwood Hill School Jess Schwartz College Preparatory Joanne Todd Christian School Journeys Academy Joy Christian School Joyful Beginnings Academy Kachina Country Day School Scholarships from Individual Donations $339,702 $62,431 $40,133 $91,237 $7,991 $1,463,449 $38,695 $88,619 $70,908 $148,407 $984,962 $51,028 $264,572 $2,159,207 $85,527 $1,435,642 $1,080,097 $206,774 $2,909,965 $93,383 $6,191 $0 $8,044 $11,300 $488,723 $600,065 $1,781 $2,984,869 $292,311 $9,900 $6,515,876 $303,862 $6,725 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $5,885 $0 $0 $1,165 $5,563 $5,822 $0 $0 $0 $0 $0 $15,583 $101,284 $3,611 $194,330 $39,722 $60,446 $23,083 $10,951 $870 $0 $0 $1,177 $27,336 $72,957 $0 $0 $6,658 $0 $295,695 $26,304 $0 Scholarships from Low-Income Corporate Donations $0 $3,260 $5,234 $0 $0 $16,485 $0 $0 $0 $0 $100,000 $0 $1,000 $93,816 $100 $828,820 $400,675 $47,020 $391,832 $16,670 $0 $126,700 $0 $0 $61,651 $209,230 $0 $19,000 $2,140 $10,000 $2,330,858 $0 $9,500 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $100 $0 $0 $0 $19,959 $0 $0 $159,616 $0 $0 $0 $10,348 $3,600 $0 $0 $0 $10,877 $0 $7,050 Page 77 Private School KASL Academy for Deaf and Hard of Hearing Keystone Montessori Kingdom Khalsa Montessori (Phoenix) Khalsa Montessori (Tucson) Kids' Discovery Club Christian Kindergarten Kimber Academy King David School Kingdom Preparatory Academy Kingman Adventist Christian School King's Academy Kino Learning Center Kyrene del Norte La Tierra Community School Lamad Preparatory Academy Lamb's Gate Christian School Lambs of God School Lauren's Institute for Education School (LIFE) Legacy Classical Christian Academy Lestonnac School Lexington Academy Lexis Preparatory School Liberty Christian Academy (formerly Bethany) Life Academy Life Christian Academy Life Development Institute Light and Life Elementary School Lighthouse Academy Little Angels Montessori School Little Palms School Logos Christian Academy Loretto Catholic School Lourdes Catholic School Magical Journey Learning Center Scholarships from Individual Donations $0 $268,868 $20,544 $99,487 $17,076 $131,996 $2,994,954 $0 $96,992 $4,000 $739,552 $540 $25,445 $2,955 $496,040 $10,213 $238,946 $350,352 $88,461 $73,609 $218,180 $99,564 $5,899 $17,161 $141,950 $345,718 $49,140 $930 $12,576 $134,223 $1,193,090 $1,298,581 $17,015 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $0 $0 $0 $0 $70,107 $0 $160 $0 $0 $24,563 $0 $0 $0 $10,375 $0 $23,548 $0 $0 $0 $48,323 $0 $0 $2,375 $0 $0 $0 $0 $174 $16,795 $60,189 $41,432 $6,700 Scholarships from Low-Income Corporate Donations $1,500 $0 $0 $0 $0 $6,000 $22,319 $180,340 $0 $0 $41,219 $0 $0 $0 $11,873 $0 $219,110 $0 $0 $0 $46,656 $16,601 $0 $0 $0 $0 $0 $0 $0 $129,694 $313,779 $237,813 $5 Scholarships from Disabled/Displaced Corporate Donations $15,000 $0 $0 $0 $0 $1,500 $0 $0 $0 $0 $48,433 $0 $0 $0 $3,510 $0 $1,476,263 $0 $0 $0 $57,594 $2,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,020 $0 Page 78 Private School Maranatha Christian Academy Maricopa Village Christian School Marina Montessori Martin Luther Lutheran School Mesa Christian Academy Mesa Montessori Messiah Lutheran Open Arms Millennium Worldwide Academy Mission Christian School Mission Montessori Mission View Academy Montessori 2000 Montessori Center School Montessori Centre Main Montessori Centre North Montessori Children's Home Montessori Christian Academy Montessori Day School Montessori Educare Academy Montessori Education Center Montessori in the Park Montessori International School Montessori Kingdom of Learning Montessori Learning Center Montessori Matters Montessori of Surprise Montessori Preparatory Academy Montessori Schoolhouse Charter Montessori West Preparatory Montezuma Indian School Morning Glory Montessori Most Holy Trinity Catholic School Mount Calvary Lutheran School Scholarships from Individual Donations $14,239 $39,748 $465 $1,233,008 $60,529 $58,256 $88,363 $133,605 $494,561 $164,546 $1,367 $7,173 $451,031 $139,381 $78,438 $290,345 $186,337 $147,040 $116,286 $14,885 $233,577 $844,939 $1,297,766 $63,346 $41,620 $29,985 $3,662 $38,633 $259,970 $6,333 $31,535 $2,230,749 $517,425 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $1,794 $0 $0 $7,906 $11,101 $0 $0 $0 $0 $0 $0 $16,880 $0 $0 $0 $31,810 $0 $1,750 $0 $17,010 $24,073 $20,363 $909 $2,760 $6,145 $3,100 $0 $7,021 $0 $0 $62,547 $15,304 Scholarships from Low-Income Corporate Donations $0 $0 $0 $0 $6,575 $0 $0 $187,236 $221,699 $0 $0 $0 $10,500 $0 $0 $0 $0 $0 $0 $0 $0 $156,822 $11,331 $0 $0 $3,544 $0 $0 $0 $0 $0 $449,403 $43,150 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,582 $0 $0 $0 $0 $4,830 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $0 Page 79 Private School Mountain Christian School Mountain View Lutheran School Navajo Evangelical Lutheran Mission School Navajo Trails Nehemiah Ministries Nellie P. Covert School Neurological Music Therapy Services of Arizona New Covenant Lutheran Preschool & Kindergarten New Hope Christian Academy New Horizons Christian Academy New Life Christian Academy New Life Wesleyan Academy New School for the Arts New Vistas Center for Education New Way Learning Academy Noah's Ark Preschool & Kindergarten Nogales Christian Academy Noor Academy of Arizona North Phoenix Baptist Kindergarten North Phoenix Christian Montessori School North Valley Christian Academy (Cross of Christ) Northland Christian School Northminster Christian School Northwest Christian School (Peoria) Northwest Christian School (Phoenix) Notre Dame Preparatory Oasis Christian School Olga and Bob Strauss Center for Early Childhood Development On-Track Academy Opincar Study Center Our Lady of the Mountains (All Saints) Our Lady of Guadalupe Our Lady of Joy School Scholarships from Individual Donations $963,927 $61,105 $2,012,734 $1,725 $2,484 $296,042 $142,646 $235,959 $172,644 $137,409 $3,200 $3,240 $563 $664,838 $2,037,469 $146,688 $33,118 $2,816,136 $136,425 $5,907 $1,171,885 $5,611 $359,655 $134,705 $17,196,280 $5,197,006 $900 $1,380 $74,828 $1,425 $1,825,082 $157,428 $281,754 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $78,643 $0 $99,935 $0 $0 $0 $15,761 $18,589 $0 $0 $0 $0 $0 $25,499 $248,297 $9,247 $0 $81,686 $18,720 $0 $120,702 $4,736 $22,369 $0 $706,153 $291,935 $0 $0 $40,755 $0 $63,744 $18,430 $0 Scholarships from Low-Income Corporate Donations $192,090 $1,750 $132,453 $0 $0 $0 $0 $0 $0 $0 $9,325 $0 $0 $27,719 $103,434 $0 $7,500 $851,873 $0 $0 $73,803 $13,000 $52,581 $94,395 $607,812 $939,839 $0 $14,382 $4,900 $0 $282,569 $19,197 $14,273 Scholarships from Disabled/Displaced Corporate Donations $1,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $736,899 $0 $0 $0 $0 $0 $0 $0 $1,000 $0 $77,534 $0 $0 $0 $9,130 $0 $0 $0 $0 Page 80 Private School Our Lady of Mt. Carmel School Our Lady of Perpetual Help Catholic School (G) Our Lady of Perpetual Help Catholic School (S) Our Lady of Sorrows Academy Our Lady of the Lake Our Mother of Sorrows Catholic School Our Saviour Lutheran School Outer Limits School Page Christian School Palm Valley Montessori Palms Christian School Palo Verde Christian School Paradise for Tots Christian Kindergarten Paradise Mountain Christian Academy Paradise Valley Christian Preparatory Pardes Jewish Day School Parker Apostolic Christian School Parkside Christian Learning Center Parkway Children's School of Excellence Patagonia Montessori Pathways School Pax Academy Payson Community Christian School Peace Lutheran Church School Pentecostal of Phoenix Christian Academy Peridot Lutheran Elementary Peridot-Our Savior's Lutheran School Phillips Christian School Phoenix Christian Academy Phoenix Christian Preparatory Schools Phoenix Christian School K-8 Phoenix Country Day School Phoenix Hebrew Academy Scholarships from Individual Donations $4,144,742 $3,414,482 $4,754,573 $318,070 $143,956 $2,317,778 $293,934 $781 $85,418 $86,927 $193,769 $363,368 $66,462 $139,332 $5,781,687 $4,977,396 $15,551 $3,324 $39,395 $67,069 $15,217 $14,830 $1,138,830 $63,095 $21,399 $77,399 $95,069 $26,921 $70,257 $8,071,815 $1,501,662 $3,338,304 $6,846,629 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $112,157 $82,212 $144,211 $0 $7,417 $60,270 $3,734 $0 $7,668 $26,445 $7,338 $0 $3,428 $0 $249,355 $178,725 $0 $1,296 $6 $0 $0 $0 $66,485 $0 $0 $0 $2,543 $0 $0 $213,026 $95,583 $347,175 $329,643 Scholarships from Low-Income Corporate Donations $384,982 $1,138,900 $254,699 $181,386 $5,452 $778,110 $4,985 $0 $17,697 $0 $16,875 $3,640 $2,500 $0 $351,938 $127,415 $8,326 $0 $0 $0 $0 $7,000 $203,834 $0 $0 $0 $2,550 $0 $121,935 $1,386,444 $85,917 $2,323,093 $191,524 Scholarships from Disabled/Displaced Corporate Donations $200 $2,171 $0 $0 $0 $12,731 $0 $0 $0 $0 $0 $0 $0 $0 $10 $6,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16,932 $0 $0 $0 Page 81 Private School Phoenix Preparatory High School for Boys Phoenix Preparatory High School for Girls Phoenix Rising Free School Phoenix, Special Programs and Academies Pieceful Solutions Pilgrim Lutheran School Pleasantview Christian Elementary Potter's House Precious Lamb Christian School Prescott Adventist Christian School Primavera School Primrose School at Palm Valley Primrose School of Fletcher Heights Providence Classical School Quality Interactive Montessori Queen of Peace Catholic School Rainbow Academy Rainbow Montessori Rancho Solano Schools Red Mountain Montessori Academy Red Rock Christian School Red Sands Christian School Redeemer Christian Academy (Southern) Redeemer Christian School (Stapley) Redeemer Lutheran School Resurrection Lutheran Child Development Center Rise & Shine Exceptional Services Risen Savior Lutheran School Rising Sun Montessori River of Life Christian School Rose Garden School S A R R C Community School Sacred Heart Catholic School Scholarships from Individual Donations $70,900 $88,850 $8,079 $4,669 $12,341 $644,287 $33,287 $13,826 $89,613 $203,689 $993,371 $27,973 $4,770 $641,359 $80,154 $1,709,863 $191,766 $17,051 $3,115,447 $26,231 $83,621 $2,318 $84,922 $1,328,811 $1,953,866 $687,584 $11,640 $1,680,279 $1,615 $409,983 $540 $180,860 $531,393 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $0 $0 $0 $900 $21,800 $0 $0 $0 $3,061 $73,487 $0 $0 $0 $18,247 $46,708 $0 $0 $144,102 $1,900 $0 $0 $0 $32,949 $86,453 $39,141 $4,060 $82,048 $0 $3,644 $0 $21,240 $33,443 Scholarships from Low-Income Corporate Donations $0 $0 $0 $0 $0 $10 $26,760 $0 $8,925 $0 $10,155 $0 $0 $4,534 $9,800 $255,795 $0 $0 $17,590 $0 $0 $31,960 $17,058 $12,898 $25,056 $6,772 $500 $3,650 $0 $130,755 $0 $0 $307,795 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $61,140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,883 $0 $0 $0 $0 $0 $0 $0 $2,998 $2,000 $0 $2,500 $0 $0 $1,900 $0 $0 $0 Page 82 Private School Sacred Heart School Safford Adventist Christian School Safford Christian Academy Saguaro Hills Adventist Christian School Saguaro Hills Christian School Sahuarita Christian Academy Salpointe Catholic High School San Francisco de Assisi Catholic School San Miguel High School San Tan Christian Academy San Xavier Mission School Santa Cruz Catholic School Satori Scottsdale Christian Academy Scottsdale Country Day School Scottsdale United Methodist Co-Op Sedona Christian School Sedona Montessori Seton Catholic High School Shalom Montessori School Shearim Torah High School Sheila's Christian Academy "Minds in Motion" Shepherd of the Desert Lutheran School Shepherd's Christian Academy Sherwood Village Shiloh Christian School Show Low Adventist Christian School Sierra Academy of Scottsdale Skyway Christian School Son Life Christian School Sonoran International School SonRise Christian School Sonshine Christian School Scholarships from Individual Donations $4,456,141 $61,008 $238,031 $349,129 $325,468 $313,479 $12,732,522 $1,740,270 $1,992,063 $49,958 $3,024,575 $1,832,732 $798,916 $12,267,010 $44,572 $16,556 $86,615 $4,378 $7,849,545 $333,700 $591,224 $50,467 $1,677,720 $6,388 $25,802 $359,760 $4,699 $40,457 $11,680 $2,205 $11,781 $79,037 $52,214 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $120,499 $0 $1,243 $6,075 $0 $0 $497,896 $92,800 $145,295 $0 $91,711 $55,178 $11,712 $737,043 $2,115 $0 $0 $0 $222,850 $20,969 $53,612 $4,753 $190,951 $0 $0 $0 $0 $0 $0 $0 $0 $0 $900 Scholarships from Low-Income Corporate Donations $341,830 $0 $0 $4,020 $10,625 $384,878 $2,791,614 $300,176 $4,004,227 $9,400 $268,668 $1,347,893 $6,581 $1,031,071 $9,600 $1,725 $0 $0 $496,314 $104,291 $24,661 $0 $7,146 $0 $0 $2,821 $0 $0 $0 $0 $0 $0 $1,100 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $31,099 $0 $2,100 $0 $8,819 $64,385 $0 $0 $0 $0 $0 $0 $3,250 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Page 83 Private School Southwest Christian School Southwest Indian School Southwestern Christian School Spectrum Private School Spirit of Hope Montessori Ss. Peter and Paul Catholic School Ss. Simon and Jude School St. Agnes Catholic School St. Alban's Pre-School & Kindergarten St. Ambrose School St. Andrew's Kindergarten St. Anne's Little Flower Montessori St. Anthony Catholic School St. Anthony of Padua Catholic School St. Augustine Catholic High School St. Catherine of Sienna Catholic School St. Charles Apache School St. Cyril Catholic School St. Daniel the Prophet School St. Dominic Savio Academy St. Elizabeth Ann Seton Catholic School St. Francis Kindergarten St. Francis of Assisi School St. Francis Xavier Elementary School St. Gregory Catholic School St. James Preschool & Kindergarten St. Jerome K-8 School St. Joan of Arc Kindergarten St. John Bosco Catholic School St. John the Evangelist School St. John Vianney Catholic School St. John XXIII Catholic School St. Joseph Catholic School Scholarships from Individual Donations $307,989 $230 $2,075,136 $11,768 $130,708 $2,827,986 $5,180,526 $2,981,560 $32,968 $2,112,063 $602,952 $769,870 $1,243,917 $1,557,060 $2,042,846 $3,061,433 $2,782,501 $3,148,407 $1,617,520 $122,874 $2,990,043 $2,740 $1,241,858 $4,505,875 $3,711,300 $52,997 $2,233,421 $168,407 $3,997,557 $2,432,020 $4,051,485 $3,665,388 $1,886,315 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $0 $83,159 $0 $7,354 $91,691 $154,170 $94,685 $0 $51,661 $30,568 $0 $116,450 $77,255 $74,271 $67,541 $114,480 $115,519 $0 $9,898 $90,861 $0 $53,679 $183,295 $78,812 $0 $65,741 $0 $148,585 $48,182 $68,433 $91,203 $40,979 Scholarships from Low-Income Corporate Donations $54,899 $0 $125,657 $0 $0 $440,318 $1,124,586 $1,020,682 $3,550 $1,407,208 $17,024 $33,010 $352,513 $570,222 $1,507,191 $981,536 $243,987 $498,807 $84,044 $0 $446,441 $0 $411,763 $852,353 $831,062 $0 $882,641 $0 $322,890 $1,601,900 $683,696 $144,771 $538,875 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $895 $0 $0 $0 $9,275 $0 $0 $24,545 $113 $0 $0 $0 $10,433 $0 $0 $2,020 $0 $85,030 $0 $0 $0 $0 $0 $0 $0 $0 $1,883 $42,277 $2,150 $1,240 $10,050 Page 84 Private School St. Joseph's Catholic Montessori School St. Louis the King Catholic School St. Luke's Lutheran School St. Luke's School St. Maria Goretti School St. Mark's Early Childhood Center St. Mark's Preschool & Kindergarten St. Mary Basha Catholic Elementary School St. Mary's Catholic High School St. Mary's High School St. Matthew School St. Maximilian Mary Kolbe School St. Michael Indian School St. Michael's Parish Day School St. Odilia St. Paul Lutheran School St. Paul's Preparatory Academy St. Peter Mission School St. Peter's Montessori St. Theresa Elementary School St. Thomas Aquinas School St. Thomas Lutheran School St. Thomas the Apostle Catholic Pre-School & Kindergarten St. Thomas the Apostle Catholic School St. Timothy Catholic Academy (Alma School) St. Timothy Catholic School (Guadalupe) St. Vincent de Paul School Stone Creek Christian Kindergarten Summit School of Ahwatukee Sun and Shield Christian Academy Sun Valley Indian School Sun Valley Learning Center Sunrise Montessori School Scholarships from Individual Donations $1,483,314 $3,073,543 $9,951 $192,955 $820,399 $159,136 $264,626 $6,029,445 $1,208,808 $13,130,068 $3,709,041 $587,634 $2,352,743 $3,739,276 $187,405 $39,087 $1,197,014 $2,490,433 $252,477 $3,820,909 $3,406,645 $101,149 $27,048 $4,058,358 $2,885,701 $77,707 $3,634,205 $1,598 $2,262,082 $364,324 $131,416 $603,241 $366,579 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $99,516 $61,950 $0 $0 $24,444 $10,700 $5,883 $228,213 $0 $509,571 $149,255 $10,206 $89,111 $138,662 $0 $0 $0 $65,460 $1,733 $149,584 $146,307 $0 $0 $145,267 $103,361 $9,062 $74,500 $0 $167,127 $1,174 $0 $29,218 $8,970 Scholarships from Low-Income Corporate Donations $531,078 $1,344,809 $0 $0 $31,155 $10,418 $39,623 $311,658 $2,008,963 $4,717,010 $872,037 $44,688 $328,922 $372,714 $0 $0 $0 $436,147 $0 $201,643 $117,073 $0 $16,692 $171,506 $162,287 $0 $1,009,465 $0 $10,057 $39,833 $88,960 $20,727 $0 Scholarships from Disabled/Displaced Corporate Donations $7,500 $0 $0 $0 $0 $500 $0 $0 $0 $6,805 $0 $0 $0 $6,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $625 $0 $0 $1,500 $0 $3,000 $2,250 $0 $0 $0 Page 85 Private School Suriya Montessori Surrey Garden Christian School Sylvan Learning Center Tanque Verde Lutheran Preschool/Kindergarten Tatum Ranchette Montessori Tempe Adventist Christian School Tempe Christian School Tempe Montessori Tesseract School The Angel's Academy The Beginning School The Caepe School The Family School The French American School of Arizona The Goddard School The Gregory School/St. Gregory College Preparatory The Learning Lab The Learning Pad The Orme School The Weekday School The Wiser Choice Thunderbird Adventist Academy Thunderbird Christian Elementary School Torah Day School of Phoenix Tree of Life Christian School Tri-City Christian Academy Tri-City Jewish Community Center Day School Trinity Christian School (Chino Valley) Trinity Christian School (M) Trinity Christian School (P) Trinity Classical Academy Trinity Classical and Christian Academy Trinity Kindergarten Scholarships from Individual Donations $563 $3,718,332 $1,440 $452,011 $22,135 $154,464 $197,715 $541,265 $1,523,168 $4,357 $105,893 $195,541 $1,189,061 $10,263 $9,532 $5,036,490 $19,025 $41,430 $1,368,626 $11,318 $3,897 $2,128,670 $652,688 $654,430 $33,423 $3,506,453 $300,794 $1,172,924 $179,506 $1,160,514 $563 $151,899 $178,602 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $0 $0 $0 $11,609 $0 $0 $0 $14,883 $70,049 $0 $4,462 $36,485 $80,859 $0 $10 $392,124 $2,462 $6,635 $58,336 $0 $0 $45,223 $15,131 $276,042 $0 $131,576 $0 $0 $14,544 $92,776 $0 $0 $3,840 Scholarships from Low-Income Corporate Donations $0 $60,985 $0 $12,790 $0 $0 $0 $26,460 $104,550 $76 $550 $152,125 $0 $0 $0 $1,385,884 $1,500 $6,530 $10 $0 $3,365 $10,257 $2,750 $398,583 $0 $152,048 $0 $114,068 $86,877 $182,818 $0 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $0 $0 $7,610 $0 $0 $3,821 $0 $0 $0 $19,883 $850 $0 $4,184 $0 $0 $0 $2,000 $1,888 $0 $10 $0 $0 $0 $1,000 $0 $0 $0 Page 86 Private School Trinity Lutheran School Trinity United Methodist Kindergarten Tucson Baptist Academy Tucson Community School Tucson Hebrew Academy Tucson Jewish Community Center Tucson Waldorf School Turning Point School Tutor Time Preschool & Kindergarten Valley Baptist School Valley Cathedral Christian School Valley Child Care & Learning Center Valley Christian High School Valley Classical Christian Academy Valley Lutheran High School Valley of the Sun Jewish Community Center School Verde Valley Adventist School Verde Valley Christian School (Cottonwood) Verde Valley Christian School (Sedona) Veritas Academy of Tucson Veritas Christian Community School Victorious Preschool & Kindergarten Village Christian School Ville de Marie Academy Vision Christian Academy Wellspring Education Center West Side Private School West Valley Adventist School West Valley Christian School Western Hills Baptist School Westminster Academy White Mountain Christian School White Mountain Montessori School Scholarships from Individual Donations $2,869,442 $194,766 $66,467 $496,442 $5,531,706 $120,821 $900,078 $382,031 $3,500 $32,993 $334,046 $6,638 $11,502,356 $1,006,816 $3,199,938 $106,600 $148,768 $1,576,292 $534,025 $296,578 $1,562,173 $45,967 $19,911 $1,289,019 $155,744 $12,610 $16,101 $35,403 $961,753 $6,755 $4,984 $1,003 $120,402 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $132,261 $13,170 $6,435 $7,465 $260,406 $0 $31,409 $0 $0 $1,462 $0 $0 $424,923 $0 $142,735 $0 $0 $51,439 $8,680 $47,919 $123,451 $2,424 $4,089 $60,863 $6,099 $0 $0 $0 $62,161 $0 $0 $0 $2,000 Scholarships from Low-Income Corporate Donations $47,252 $56,475 $0 $60,351 $789,089 $53,073 $331,307 $10,100 $3,500 $0 $0 $0 $1,219,360 $17,592 $145,093 $0 $0 $216,848 $20,000 $126,911 $190,183 $6,105 $0 $41,715 $31,427 $0 $0 $0 $170,090 $0 $0 $0 $0 Scholarships from Disabled/Displaced Corporate Donations $0 $0 $0 $0 $0 $0 $15,697 $0 $0 $0 $0 $0 $26,254 $0 $5,915 $0 $0 $38,670 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,415 $0 $0 $0 $0 Page 87 Private School Wickenburg Christian Academy (Legacy High) Wings on Words Woodbridge Private School Word International Christian School Word of Grace School for Young Children Word of Life Christian School Xavier College Preparatory Yeshiva High School Yeshiva High School of Arizona Young Disciples Christian Academy Yuma Adventist School Yuma Catholic High School Yuma Lutheran School TOTALS Scholarships from Individual Donations $755,798 $63,197 $11,043 $15,524 $18,503 $29,737 $10,834,323 $355,834 $102,826 $5,283 $164,904 $3,868,055 $2,750,249 $549,509,198 Arizona Department of Revenue, Office of Economic Research & Analysis, September 2015 Scholarships from Switcher Donations $76,096 $5,915 $2,128 $660 $0 $0 $430,009 $1,025 $46,887 $1,339 $9,370 $151,954 $178,472 $22,819,843 Scholarships from Low-Income Corporate Donations $273,664 $1,040 $0 $6,829 $0 $0 $1,662,632 $20,160 $21,408 $0 $2,830 $2,232,845 $317,168 $85,966,197 Scholarships from Disabled/Displaced Corporate Donations $0 $8,897 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,664 $4,344,707 Page 88