SCHOOL TUITION ORGANIZATION INCOME TAX CREDITS IN ARIZONA
SUMMARY OF ACTIVITY: FY 2015/2016
Arizona provides four income tax credits for taxpayer donations to certified school tuition organizations
(STOs) for the purpose of providing scholarships to students to attend Arizona private schools. Two credits
are for donations made by individual taxpayers (original and switcher)1 and two credits are for corporate
donations (low-income and disabled/displaced)2. Corporate donations can be claimed as a tax credit
against either the corporate income tax or the insurance premium tax. The tax credit programs have
various start dates: the original individual tax credit program began in 1998, the low-income corporate
program began in 2006, the disabled/displaced program began in 2009 and the switcher individual program
began in 2012.

Growth of All STO Tax Credit Programs
Millions

Donations

Scholarships

$1,200

$1,000

$800

$600

$400

$200

$0

*Reporting change

TOTAL DONATIONS – ALL CREDIT PROGRAMS

Reporting Year
CY1998
CY1999
CY2000
CY2001
CY2002
CY2003
1
2

Original
Individual
Donations
$1,815,798
$13,781,341
$17,701,284
$24,897,444
$26,512,683
$29,444,972

Switcher
Individual
Donations

Low-Income
Corporate
Donations

DisabledDisplaced
Corporate
Donations

Total Donations
$1,815,798
$13,781,341
$17,701,284
$24,897,444
$26,512,683
$29,444,972

A.R.S. §§ 43-1089 and 43-1089.03
A.R.S. §§ 20-224.06 and 20-224.07 or A.R.S. §§ 43-1089.04, 43-1183 and 43-1184

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

1

TOTAL DONATIONS – ALL CREDIT PROGRAMS (continued)

Reporting Year
CY2004
CY2005
CY2006
CY2007
CY2008
CY2009
CY2010
3
2nd half FY2011
FY2012
FY2013
FY2014
FY2015
FY2016
TOTAL

Original
Individual
Donations
$31,846,494
$42,196,206
$51,012,326
$54,304,968
$55,260,728
$50,916,897
$43,163,214
$12,818,405
$51,918,033
$54,794,058
$58,129,582
$61,740,333
$65,436,399
$747,691,165

Switcher
Individual
Donations

Low-Income
Corporate
Donations

DisabledDisplaced
Corporate
Donations

$23,975
$19,891,765
$26,060,133
$30,750,432
$35,522,660
$112,248,965

$7,260,800
$14,258,000
$9,122,121
$7,285,284
$11,123,657
$2,301,803
$19,135,987
$29,858,865
$35,831,808
$42,998,170
5
$51,597,869
$230,774,364

$781,000
$956,880
$770,000
$283,000
$3,505,350
$2,925,845
4
$5,031,920
$5,000,000
$19,253,995

Total Donations
$31,846,494
$42,196,206
$58,273,126
$68,562,968
$64,382,849
$58,983,181
$55,243,751
$15,890,208
$71,360,995
$108,050,038
$122,947,368
$140,520,855
$157,556,928
$1,109,968,489

TOTAL SCHOLARSHIPS – ALL CREDIT PROGRAMS

Reporting Year
CY1998
CY1999
CY2000
CY2001
CY2002
CY2003
CY2004
CY2005
CY2006
CY2007
CY2008
CY2009
CY2010
nd
6
2 half of FY2011
FY2012
FY2013
FY2014
FY2015
FY2016
TOTAL

Original
Individual
Scholarships
$103,790
$2,196,734
$13,561,981
$16,484,958
$22,826,746
$24,428,197
$28,025,083
$30,863,153
$40,594,978
$48,561,687
$54,205,394
$52,127,262
$47,333,755
$27,881,253
$45,209,410
$48,873,359
$49,610,422
$54,656,554
$54,433,864
$661,978,580

Switcher
Individual
Scholarships

$4,681,192
$17,561,453
$24,260,454
$28,523,504
$75,026,603

Low-Income
Corporate
Scholarships

$49,380
$4,597,823
$7,615,639
$7,849,824
$9,259,078
$3,300,990
$11,294,842
$17,556,127
$24,148,068
$31,006,416
$43,465,758
$160,143,945

DisabledDisplaced
Corporate
Scholarships

$625,335
$715,424
$66,837
$583,865
$731,231
$1,611,469
$3,581,873
$4,395,384
$12,311,418

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
$31,249,080
$57,088,117
$71,841,909
$92,931,412
$113,505,297
$130,818,510
$909,460,546

3

The reporting period was changed from calendar year to fiscal year. For FY11, the first 6 months of donations was included in CY10 figures.
Total donations reported for FY15 were greater than the cap due to monies received at the end of FY14 that were not deposited until FY15.
5
Total donations reported for FY16 were greater than the cap due to a transfer of STO close-out monies from FY15.
6
The reporting period was changed from calendar year to fiscal year. For FY11, the first 6 months of scholarships was included in CY10 figures.
4

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

2

SCHOOL TUITION ORGANIZATIONS
Arizona law requires an STO to be certified by the Arizona Department of Revenue (ADOR) before it can
begin collecting donations for tax credits. Separate individual and corporate certifications are required for
an STO to collect donations from individual taxpayers and from corporation taxpayers. Table 1 (pg. 5) lists
all STOs which were certified to collect individual and/or corporate donations during FY2016 and their
initial certification date. A total of 65 STOs were certified to accept individual and/or corporate tax credit
donations during FY2016. Six STOs that were certified for individual donations did not have corporate
certification. Six STOs that were certified for corporate donations did not have individual certification. Four
STOs dissolved in FY2016.
STOs are required by statute to report the names, job titles and salaries of the three highest-paid
employees. Of the STOs certified in FY2016, 40 (or 61.5%) were staffed by volunteers (one STO did not
submit an annual report). Table 1 (pg. 5) identifies the 24 STOs that reported salaries.
The STOs used 29 CPA firms to audit or review their FY20157 donation and scholarship activity, paying them
$348,315 in fees. The audit or review cost is listed for each STO in Table 1 (pg. 5). STOs paid as little as
$925 and as much as $22,420 for their audit or review. These costs include audits or reviews for both
individual and corporate receipts if the STO participated in both programs. If an STO did not receive
donations during the fiscal year or in a prior fiscal year, an audit or review is not required.
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 information on the number and amount of donations with
recommendations. In FY2016, 16 STOs reported accepting donations with recommendations which
represented approximately 51% of their total individual donations. A review of the STO websites and
donation forms shows that there are 30 STOs that allow individual donors to make recommendations. This
information is summarized in Table 1 (pg. 5).
Total Donations and Scholarships by STO – All Credit Programs
Table 2 (pg. 7) 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. Of all donations from both corporate
and individual donors since 1998, Catholic Education Arizona has collected the most at $192.2 million or
17.3% of all donations. For FY2016, Arizona Christian School Tuition Organization collected the most from
all four programs at $21.0 million or 13.3% of all donations.
As with donations, Catholic Education Arizona has paid the most in scholarships since 1998 at $165.6
million, or 18.2% of all scholarships. For FY2016, Arizona Leadership Foundation paid the most in
scholarships for all four programs at $18.6 million or 14.2% of all scholarships.
The following chart shows the top 20 STOs by total donations received from CY 1998 through FY 2016 along
with the total scholarships awarded.

7

STOs pay for the audit or review in the year following the year for which the audit or review was done. FY2015 audits and reviews were paid for in
FY2016, the cost of which was reported on the FY2016 annual reports.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

3

Top 20 STOs by Total Donations CY1998 - FY2016
Donations

Scholarships

Millions
$192.2

Catholic Education Arizona

$165.6
$178.7
$155.5

Arizona Christian School Tuition Organization
$99.7

Arizona's Catholic Tuition Support…

$81.2
$97.5

Institute for Better Education

$74.7

$55.8
$48.2
$50.2
$41.9
$45.5
$39.4
$40.1
$29.7
$29.7
$26.2
$29.3

Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Leadership Foundation
Brophy Community Foundation
Jewish Tuition Organization
AAA Scholarship Foundation
Arizona Private Education Scholarship Fund
Tuition Organization for Private Schools
School Choice Arizona
Arizona Independent Schools Scholarship…
Arizona Tuition Organization

Arizona Episcopal Schools Foundation
H.E.L.P. Scholarship Foundation
Jewish Education Tax Credit Organization
Arizona Tuition Connection
Yuma’s Education Scholarship Fund for Kids

$9.1
$28.0
$22.8
$24.2
$20.1
$21.7
$16.0
$19.0
$15.6
$18.1
$15.6
$16.9
$13.2
$13.8
$13.1
$11.0
$9.0
$10.5
$5.7
$8.2
$7.2

Reserving Scholarships for Students in Future Years
STOs are required to allocate at least 90% of their tax credit donations to provide scholarships in each of
the four donation programs. Tax credit donations received in a fiscal year must be allocated to scholarships
within the following two fiscal years. Allocate means to both award scholarships in the current year and to
reserve money for an award for the following year or a future multiyear scholarship for a specific student.
In FY2016, STOs reported reserving $68.9 million in total from the four programs for specific students in
future years. It should be noted that a portion of the reserved future year awards reported by STOs may be
for scholarships to be awarded in the upcoming academic year. The breakdown of future reserved
scholarships for each tax credit program by STO is included in the corresponding FY2016 tax credit program
tables.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

4

Table 1
School Tuition Organizations Certified to Receive Tax Credit Donations in FY2016
School Tuition Organization
AAA Scholarship Foundation
Academic Opportunity of Arizona
Alumnus Student Tuition Organization
Americas Scholarship Konnection INC
Arizona Adventist Scholarships
Arizona Christian School Tuition Organization
Arizona Community Foundation School Tuition Organization
Arizona Education and Scholarship Opportunity Program
Arizona Education First
Arizona Education Scholarship Foundation
Arizona Episcopal Schools Foundation
Arizona Independent Schools Scholarship Foundation
Arizona International Academy Scholarship Fund
Arizona Leadership Foundation
Arizona Lutheran Scholarship Organization
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Tax Credit
Arizona Tax Credit for Education
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
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
Corporate Tax Foundation
Corporations Reducing Student Tuition
Dynamite Montessori Foundation

Individual
Certified
12/15/2015
1/27/2015
4/14/2016
1/01/2011
1/01/2011
4/02/2013
12/31/2013
10/31/2014
1/01/2011
1/01/2011
1/01/2011
1/01/2011

1/01/2011
1/01/2011
1/01/2011
1/01/2011
8/14/2014
12/08/2015
2/01/2013
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011

1/01/2011

Corporate
Certified
12/10/2012
4/15/2014
1/26/2016
4/14/2016

4/02/2013
12/31/2013
10/31/2014
9/29/2010
7/29/2010
7/29/2010
6/30/2015
3/09/2011
6/01/2016
7/29/2010
7/01/2012
7/29/2010
11/05/2015
12/08/2015
2/01/2013
7/29/2010
7/01/2012
7/29/2010
7/01/2012
7/29/2010
7/29/2010
7/29/2010

Highest Paid Employees FY16
Salary 1
Salary 2
Salary 3
$61,824
$58,933
$54,562
$12,000

$6,218
$96,000
$15,000

$70,159
$20,000

$55,195

$58,780

$40,000

$40,000

$90,800
$75,000
$121,000
$22,500

$47,250
$22,631
$121,190
$4,500
not submitted
$143,750
$47,821
$65,691
$40,106

$47,295
$19,860
$64,000

$9,884

$90,154

$45,474

$33,994

$43,720
$125,000

$33,165
$88,872

$9,220
$75,000

CPA for FY16
SGCash LLC
Ullmann & Company
Ullmann & Company
not required
Ullmann & Company
Romek, Sanders & Co
Mayer Hoffman McCann
Ullmann & Company
Dorothy Reinert CPA, PLLC
Ullmann & Company
Regier Carr & Monroe
Roberts Alexonis Group
Johnson Lawdahl, PLLC
Rausch, Hermanson, Everroad &
Rentschler
Ullmann & Company
Monica J. Stern
not submitted
HBL CPAs
Romek, Sanders & Co
not submitted
Fester & Chapman
Monica J. Stern
Addington & Associates
Beach Fleischman PC
Eide Bailly
Tull Forsberg & Olson
Eide Bailly
Seely, Mullins & Associates

Cost of FY15
Audit/Review
$9,700
$1,750
$2,498

Accepts Donation
Recommendations
-------

$3,949
$8,425
$18,000
$2,725
$3,125
$4,289
$13,300
$8,400
$4,300

yes
yes
yes

$22,420
$2,860
$6,500

------yes
yes

$16,999
$4,455

yes

$5,300
$6,399
$5,000
$14,491
$8,500
$9,485
$13,900
$1,890

yes
yes

yes

yes
yes
yes

yes

7/29/2010
7/29/2010
7/29/2010
2/24/2011
4/14/2011

Rausch, Hermanson, Everroad &
Rentschler
Schutte & Hilgendorf
Henry J Fortino
Scott R. Meyers, CPA inc.
Eide Bailly

$8,994
$3,000
$1,000
$2,500
$9,300

yes
yes
yes
-------

Not after
11/3/2015
8/18/2010

not required
Khalsa McBrearty Accountancy

$6,400

------yes

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

5

Table 1
School Tuition Organizations Certified to Receive Tax Credit Donations in FY2016
School Tuition Organization
Education Liberty Fund
Financial Assistance for Independent Schools
Foundation for Corporate Tax Credit
Funds for Kids

Individual
Certified
5/15/2015
1/01/2011

Corporate
Certified
5/15/2015
7/29/2010
4/15/2011

Not after
10/5/2015

Not after
10/5/2015

Not after
4/18/2016

Not after
4/18/2016
3/23/2011
7/29/2010
7/29/2010
6/14/2011
6/02/2016
7/29/2010
7/29/2010
7/01/2012
10/07/2010

Higher Education STO
Independent Schools Corporate Tax Foundation
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Lexington Education Foundation
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
Students First Foundation
The Zisel Tovah Foundation
Tuition Organization for Private Schools

1/01/2011
1/01/2011
1/01/2011
3/24/2016
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/03/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
1/01/2011
10/02/2015
12/01/2015
1/01/2011

Valley Lutheran Scholarship Organization
Valley Tuition Organization
White Mountain Tuition Support Foundation
Yuma’s Education Scholarship Fund for Kids

Not after
6/30/2016
6/01/2016
1/01/2011
1/01/2011

Highest Paid Employees FY16
Salary 1
Salary 2
Salary 3

$114,577

$57,208

$85,000

$60,000

$8,720
$8,000
$53,760

7/29/2010
7/29/2010

$35,923

$2,000

$6,813

7/29/2010
4/15/2014

Not after
6/30/2016
6/01/2016
9/02/2010
7/01/2012

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Cost of FY15
Audit/Review
$0
$5,421
$3,560

not submitted

8/03/2010
9/15/2015

7/29/2010

CPA for FY16
Dorothy Reinert CPA, PLLC
Ullmann & Company
Roberts & Associates

$60,000

$20,282

$25,000

$50,473

$4,500

$1,862

Accepts Donation
Recommendations
yes
------yes

Monica J. Stern
Eide Bailly
Romek, Sanders & Co
HBL CPAs
Johnson Lawdahl, PLLC
Ullmann & Company
Ullmann & Company
Ullmann & Company
Grass Coffey & Scharlau
Dorothy Reinert CPA, PLLC
Schutte & Hilgendorf
W. Bridgeman
not submitted
Law & Reed CPAs
Romek, Sanders & Co
R & A CPAs
Kevin M. Allen
Monica J. Stern
Addington & Associates
not required
not required
Romek, Sanders & Co

$2,350
$9,100
$7,346
$13,005
$9,000
$0
$3,640
$2,503
$5,500
$5,530
$2,800
$5,900
$2,500
$925
$6,008
$4,170
$1,250
$3,700
$4,000

Romek, Sanders & Co
not required
Michael W. Wilber
Romek, Sanders & Co

$4,608

yes
------yes

yes
yes

yes

yes
yes
yes

yes

$6,700

$2,810
$6,135

yes
yes

6

Table 2
Donations and Scholarships by School Tuition Organization CY1998 - FY2016
School Tuition Organization
AAA Scholarship Foundation
Academic Opportunity of Arizona
Alternative Schools Scholarship Fund
Alumnus School Tuition Organization
Americas Scholarship Konnection INC
Arizona Adventist Scholarships
Arizona Christian School Tuition Organization
Arizona Community Foundation School Tuition
Organization
Arizona Education Alliance
Arizona Education and Scholarship Opportunity
Program
Arizona Education First
Arizona Education Scholarship Foundation
Arizona Episcopal Schools Foundation

1ST Year
2012
2014
2003
2015
2016
1999
1998

Original Individual
Donations
Scholarships
$0
$0
$6,800
$0
$114,156
$109,686
$13,819
$0
$0
$0
$6,017,943
$5,770,612
$157,502,413
$140,226,889

Switcher Individual
Donations
Scholarships
$0
$0
$5,320
$0
$0
$0
$10,809
$0
$0
$0
$282,495
$200,490
$21,219,653
$15,294,215

Low-Income Corporate
Donations
Scholarships
$26,565,662
$8,530,854
$0
$0

Disabled/Displaced Corporate
Donations
Scholarships
$2,755,000
$592,527
$262,500
$57,090

$0
$0
$2,500

$0
$0
$2,250

$0
$0
$0

$0
$0
$0

TOTALS
Donations
Scholarships
$29,320,662
$9,123,381
$274,620
$57,090
$114,156
$109,686
$24,628
$0
$0
$0
$6,302,938
$5,973,352
$178,722,066
$155,521,104

2013
2012

$398,693
$0

$165,031
$0

$264,592
$0

$88,398
$0

$2,145,000

$1,312,690

$1,275,750

$677,781

$4,084,035
$0

$2,243,900
$0

2013
2014
2010
1999

$60,286
$156,750
$1,336,581
$11,903,133

$26,573
$76,780
$968,637
$10,490,596

$42,310
$108,703
$785,795
$1,433,598

$6,386
$39,240
$303,602
$852,596

$1,550,000
$15,000
$64,000
$3,544,855

$851,889
$10,000
$15,855
$1,844,238

$0
$0
$0
$0

$0
$0
$0
$0

$1,652,596
$280,453
$2,186,376
$16,881,586

$884,848
$126,020
$1,288,094
$13,187,430

Arizona Independent Schools Scholarship Foundation

1998

$12,157,624

$11,363,268

$2,149,593

$1,919,448

$4,644,053

$2,361,105

$0

$0

$18,951,270

$15,643,821

Arizona International Academy Scholarship Fund
Arizona Leadership Foundation
Arizona Lutheran Scholarship Organization
Arizona Native Scholastic and Enrichment Resource
Foundation
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona Scholarship & Grants Organization
Arizona Scholarships & Tuition
Arizona School Choice Trust
Arizona Tax Credit
Arizona Tax Credit for Education
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
Arizona Youth Education Scholarships
Arizona's Catholic Tuition Support Organization
Best Student Fund

2001
2011
2002

$819,016

$671,883

$95,724

$94,912

$2,212,742

$1,947,525

$363,663

$242,500

$0
$39,294,916
$0

$0
$35,293,847
$0

$0
$6,254,400
$0

$0
$4,139,329
$0

$914,740
$45,549,316
$2,576,405

$766,795
$39,433,176
$2,190,025

1999
1999
1998
1999
1998
1998
2014
2015
2013
2004
2001
2011
1999
2001

$402,996
$19,989,462
$50,471,527
$6,775
$23,075
$20,193,738
$585,898

$0
$5,292,327
$4,470,279
$0
$0
$2,455,807
$337,601

$0
$3,900,507
$3,230,752
$0
$0
$1,534,873
$247,656

$0
$2,057,000
$826,491

$0
$1,765,832
$703,999

$0
$660,600
$16,800

$0
$570,724
$13,744

$25,514,253
$0

$1,582,679
$0

$277,287
$22,838,985
$48,205,816
$0
$26,360
$41,894,473
$677,003

$1,934,832
$2,742,983
$310,334
$0
$8,927,414
$427,143

$951,725
$1,998,998
$201,004
$0
$5,757,227
$354,342

$5,465,000
$0
$150,000
$135,800
$27,962,891
$0

$19,134,031
$2,030,247
$0
$0
did not report
$2,502,024
$60,000
$0
$0
$110,096
$0
$122,209
$0
$20,488,971
$780,500
$0
$0

$402,996
$27,999,389
$55,785,097
$6,775
$23,075
$50,194,045
$923,499

$0
$0
$0
$0
$412,116
$0

$10,493,900
$18,135,036
$2,464,896
$135,800
$99,709,868
$3,344,811

$5,657,356
$15,570,232
$2,033,534
$122,209
$81,152,406
$3,105,357

Bret Reed Freesmeyer Memorial Scholarship Fund
Brophy Community Foundation
Carden Schools Scholarship Fund
Catholic Education Arizona
Chabad Tuition Organization
Chaparral Mission Scholarship Fund
Children’s Scholarship Network of Arizona

2001
1998
1998
1998
2000
2001
2008

$426,736
$17,115,404
$57,980
$144,698,725
$2,225,748
$1,460,480
$164,211

$0
$3,348,817
$0
$19,269,166
$385,738
$0
$0

$0
$2,051,482
$0
$12,279,468
$353,884
$0
$0

$19,683,400

$13,182,230

$0

$0

$28,279,963
$500
$3,000
$330,000

$21,241,955
$450
$3,000
$323,438

$0
$0
$0
$0

$0
$0
$0
$0

$426,736
$40,147,621
$57,980
$192,247,854
$2,611,986
$1,463,480
$494,211

$492,962
$29,692,414
$55,067
$165,596,949
$2,324,057
$1,530,304
$480,085

$3,034,068
$15,392,053
$2,004,562
$0
$62,039,062
$2,917,668

$277,287
$16,601,922
$44,257,321
$0
$26,360
$19,642,890
$429,347
did not report
$2,203,607
$13,571,234
$1,722,434
$0
$54,494,092
$2,751,015
$492,962
$14,458,702
$55,067
$132,075,526
$1,969,723
$1,527,304
$156,647

Highlighted STOs are no longer operational.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

7

Table 2
Donations and Scholarships by School Tuition Organization CY1998 - FY2016
School Tuition Organization
Christ Lutheran School Tuition Organization
Christian Scholarship Foundation
Christian Scholarship Fund of Arizona
Classical Christian Scholarship Fund
Cochise Christian School Tuition Organization
Corporate Tax Foundation
Corporations Reducing Student Tuition
Diversity Leadership Institute
Dynamite Montessori Foundation
Educare Scholarship Fund
Education Liberty Fund
Engelhardt/Pappas Foundation
Financial Assistance for Independent Schools
Flagstaff Scholarship Fund
Foundation for Corporate Tax Credit
Foundation for Lutherans Interested in Funding
Education
Foundation for Montessori Scholarships
Funds for Kids
H.E.L.P. Scholarship Foundation
Higher Education STO
Independent Schools Corporate Tax Foundation
Institute for Better Education
Investing in Children of Arizona Scholarship Fund
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Just Friends of Education
Lexington Education Foundation
Life Development Institute Education Fund
Lutheran Education Foundation
Maranatha Christian Co-Op Tuition Fund
Montessori Centre School Tuition Organization
Montessori Scholarship Organization
Montessori School Tuition Organization

1ST Year
2000
1999
1998
2003
2002
2011
2014
2012
2001
1999
2015
1999
2000
2001
2011

Original Individual
Donations
Scholarships
$2,953,620
$2,691,037
$3,516,267
$3,161,008
$5,469,867
$4,945,331
$249,968
$207,891
$5,023,779
$4,881,286

Switcher Individual
Donations
Scholarships
$409,473
$337,473
$271,075
$179,999
$241,039
$128,327
$0
$0
$702,053
$664,673

$0
$602,213
$847,957
$3,210
$1,219,231
$4,002,593
$1,752,439

$0
$528,057
$817,733
$0
$1,123,034
$3,374,667
$1,610,865

$0
$134,419
$0
$2,258
$0
$836,568
$0

$0
$126,489
$0
$0
$0
$541,879
$0

2002
1999
2013
1998
2011
2011
1998
2003
1999
1999
2009
2016
2006
1998
1998
2000
2000
1999

$432,551
$522,654
$537,708
$13,032,282
$366,767

$428,851
$473,808
$485,461
$12,369,660
$317,748

$0
$0
$284,321
$806,204
$126,206

$0
$0
$255,588
$730,432
$116,169

$75,145,789
$6,875
$8,709,830
$24,058,220
$7,600
$3,817
$265,879
$2,968,102
$21,630
$361,549
$4,575,177
$43,400

$59,868,430
$0
$7,142,769
$22,574,085
$6,070
$0
$227,236
$2,797,245
$3,926
$349,867
$4,331,540
$38,900

$15,462,003
$0
$1,552,070
$4,651,880
$0
$2,128
$62,673
$97,302
$0
$0
$594,152
$0

$8,729,389
$0
$984,524
$3,074,034
$0
$0
$49,707
$82,631
$0
$0
$465,143
$0

Northern Arizona Christian School Scholarship Fund
Orme Primavera Schools Foundation
Pappas Kids Schoolhouse Foundation
Parkside Christian Learning Center
Patagonia Scholarship Fund
Pinetop Tuition Support Organization

1998
1999
2005
2012
1999
2006

$4,664,409
$2,903,211
$2,720,315
$0
$76,154
$146,642

$3,901,589
$2,699,661
$2,375,260
$0
$62,713
$126,821

$737,173
$327,095
$938,997
$0
$0
$19,096

$474,691
$282,537
$851,890
$0
$0
$13,097

Scholarships for Educational Excellence Foundation
School Choice Arizona

2009
2006

$564,518
$2,450,311

$560,705
$1,724,865

$145,817
$665,006

$82,770
$428,735

Low-Income Corporate
Donations
Scholarships
$0
$0
$196,000
$162,480
$50,000
$50,107

Disabled/Displaced Corporate
Donations
Scholarships
$0
$0
$0
$0
$0
$0

$135,000
$4,430,000
$0
$0
$0

$135,000
$1,434,758
$0
$0
$0

$0
$0
$0
$0
$6,920

$0
$0
$0
$0
$4,728

$0

$0

$0

$0

$320,000
$1,392,500
$677,000

$158,363
$1,316,020
$685,780

$785,000
$0
$0

$618,427
$0
$0

TOTALS
Donations
Scholarships
$3,363,093
$3,028,510
$3,983,342
$3,503,487
$5,760,906
$5,123,765
$249,968
$207,891
$5,860,832
$5,680,959
$4,430,000
$1,434,758
$0
$0
$0
$0
$743,552
$659,274
$847,957
$817,733
$5,468
$0
$1,219,231
$1,123,034
$5,944,160
$4,693,336
$3,144,939
$2,926,885
$677,000
$685,780
$432,551
$522,654
$887,029
$13,849,091
$502,973
$5,225,000
$97,483,554
$6,875
$11,011,900
$29,683,200
$7,600
$5,945
$398,552
$3,065,404
$21,630
$361,549
$5,169,329
$43,400

$428,851
$473,808
$799,549
$13,109,572
$442,917
$2,201,281
$74,698,227
$0
$8,953,188
$26,208,180
$6,070
$0
$331,553
$2,879,876
$3,926
$349,867
$4,796,683
$38,900
$4,729,727
$2,982,198
$3,536,826
$0
$62,713
$139,918
$643,476
$15,955,172

$65,000
$10,605
$10,000
$5,225,000
$5,909,364

$58,500
$9,480
$9,000
$2,201,281
$5,379,747

$0
$0
$0
$0
$966,398

$0
$0
$0
$0
$720,662

$750,000
$973,100
$0
$0
$25,000
$0

$825,895
$560,061
$0
$0
$19,200
$0

$0
$0
$0
$45,000
$0

$0
$0
$0
$0
$35,410
$0

$0

$0

$0

$0

$380,226

$353,447

$0

$0

$340,000

$309,676

$0

$0

$0

$0

$0

$0

$5,781,807
$3,230,306
$3,999,312
$0
$76,154
$165,738

$17,826,265

$13,171,084

$740,000

$630,488

$710,335
$21,681,583

Highlighted STOs are no longer operational.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

8

Table 2
Donations and Scholarships by School Tuition Organization CY1998 - FY2016
School Tuition Organization
1ST Year
School Tuition Association of Yuma
1999
Schools With Heart Foundation
1999
Shepherd of the Desert Education Foundation
2000
Southern Arizona Foundation for Education-SAFE
Lutheran
1998
Students First Foundation
2015
Tempe Montessori Parent’s Organization
2000
Tempe Montessori School Tuition Organization
2011
Tesseract Tuition Organization
1998
The Leadership Consortium
2011
The Zisel Tovah Foundation
2016
Tuition Organization for Private Schools
2004
Valley Lutheran Scholarship Organization
2004
Valley Tuition Organization
2016
VVBC Christian Education Fund
1999
Walter T. Beamis Scholarship Foundation
1999
White Mountain Tuition Support Foundation
2004
Yo Creo
2011
Yuma’s Education Scholarship Fund for Kids
2003
TOTALS

Original Individual
Donations
Scholarships
$3,890,116
$3,546,809
$4,123,669
$3,773,495
$1,937,020
$1,814,635

Switcher Individual
Donations
Scholarships
$395,925
$351,108
$696,277
$579,390
$314,566
$267,258

$4,193,008
$0
$1,327,668
$157,233
$146,315
$0
$535
$15,987,647
$1,148,000
$0
$324,519
$11,371
$1,723,404
$0
$6,584,002
$747,691,163

$135,696
$0
$0
$6,000
$0
$0
$500
$3,178,206
$137,641
$0
$0
$0
$396,695
$0
$1,253,757
$112,248,966

$4,072,485
$0
$1,285,596
$41,843
$24,250
$0
$0
$13,641,963
$1,149,711
$0
$317,182
$4,000
$1,507,529
$0
$6,060,044
$661,978,579

$103,530
$0
$0
$13,633
$0
$0
$0
$1,915,388
$124,572
$0
$0
$0
$283,461
$0
$884,379
$75,026,603

Low-Income Corporate
Donations
Scholarships
$928,600
$847,661
$0
$0
$0
$0

Disabled/Displaced Corporate
Donations
Scholarships
$0
$1,250
$0
$0
$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

$16,000

$0

$0

$0

$0

$0

$0

$0

$2,580,995
$130,000
$0

$2,387,354
$116,018
$0

$2,454,880
$0
$0

$2,133,966
$0
$0

$0
$0
$169,425
$230,774,364

$0
$0
$152,072
$160,143,945

$0
$0
$160,000
$19,253,995

$0
$0
$120,498
$12,311,419

TOTALS
Donations
Scholarships
$5,214,641
$4,746,828
$4,819,946
$4,352,885
$2,251,586
$2,081,893
$4,328,704
$0
$1,327,668
$179,233
$146,315
$0
$1,035
$24,201,728
$1,415,641
$0
$324,519
$11,371
$2,120,099
$0
$8,167,184
$1,109,968,488

$4,176,016
$0
$1,285,596
$55,476
$24,250
$0
$0
$20,078,671
$1,390,301
$0
$317,182
$4,000
$1,790,991
$0
$7,216,993
$909,460,546

Highlighted STOs are no longer operational.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

9

ORIGINAL INDIVIDUAL INCOME TAX CREDIT PROGRAM
Arizona allows an individual income tax credit for donations made to STOs that provide scholarships to
private schools. Fifty-nine STOs were certified to receive individual donations in FY2016. The original
individual income tax credit for contributions to school tuition organizations is governed by A.R.S. § 431089 and Chapter 16 in Title 43. A taxpayer could receive an income tax credit for a donation of $535 (for
single, unmarried head of household and married filing separate taxpayers) or $1,070 (for married filing
joint taxpayers) in tax year 2015. The maximum credit amounts are adjusted each year for inflation. For
tax year 2016 the original individual income tax credit increased to $545 and $1,090. The original individual
scholarship is available to K-12 students and preschool students with disabilities. The scholarship amount
cannot exceed the cost of tuition for an academic year.

Growth in Original Individual Credit Program
Millions

Donations

Scholarships

$70
$60
$50
$40
$30
$20
$10
$0

*Reporting change

The following table shows the number of STOs collecting original individual 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. The table also shows the number of STOs providing original individual 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 data, 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.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

10

ORIGINAL INDIVIDUAL INCOME TAX CREDIT PROGRAM
Reporting
Year
CY1998
CY1999
CY2000
CY2001
CY2002
CY2003
CY2004
CY2005
CY2006
CY2007
CY2008
CY2009
CY2010
8
FY2011
FY2012
FY2013
FY2014
FY2015
FY2016

# of
STOs
16
33
36
43
43
51
53
53
56
55
55
54
53
50
49
48
49
52
55

Original Individual Donations
#
donations
$ Amount
4,248
$1,815,798
32,023
$13,781,341
38,249
$17,701,284
46,696
$24,897,444
52,203
$26,512,683
58,122
$29,444,972
63,830
$31,846,494
69,239
$42,196,206
73,617
$51,012,326
76,065
$54,304,968
78,434
$55,260,728
73,430
$50,916,897
62,940
$43,163,214
74,681
$51,408,122
76,739
$51,918,033
76,098
$54,794,058
80,893
$58,129,582
80,930
$61,740,333
86,513
$65,436,399

%
change

28.4%
40.7%
6.5%
11.1%
8.2%
32.5%
20.9%
6.5%
1.8%
-7.9%
-15.2%
1.0%
5.5%
6.1%
6.2%
6.0%

# of
STOs
4
19
32
39
43
49
51
51
52
55
54
52
54
50
50
47
48
50
50

Original Individual Scholarships
#
%
scholarships
$ Amount
change
128
$103,790
3,207
$2,196,734
15,081
$13,561,981 517.4%
18,049
$16,484,958
21.6%
19,582
$22,826,746
38.5%
20,134
$24,428,197
7.0%
21,146
$28,025,083
14.7%
22,529
$30,863,153
10.1%
24,678
$40,594,978
31.5%
27,153
$48,561,687
19.6%
28,327
$54,205,394
11.6%
27,592
$52,127,262
-3.8%
26,430
$47,333,755
-9.2%
25,105
$46,091,539
23,828
$45,209,410
-1.9%
25,462
$48,873,359
8.1%
26,972
$49,610,422
1.5%
29,802
$54,656,554
10.2%
31,578
$54,433,864
-0.4%

Top 10 STOs by FY2016 Original Individual Donations
Donations

Scholarships

Arizona Christian School Tuition Organization

$10.1

$12.0

Institute for Better Education

$9.4
$9.0
$8.4

Catholic Education Arizona
$4.5
$4.4

Arizona's Catholic Tuition Support Organization
Arizona Private Education Scholarship Fund
Arizona Tuition Connection
Arizona Scholarship Fund
Tuition Organization for Private Schools
Arizona Tuition Organization
Jewish Tuition Organization

Millions
$13.9

$3.1
$2.4
$2.3
$1.6
$2.0
$2.5
$1.9
$1.7
$1.8
$1.6
$1.8
$1.6

8

There are 6 months that overlap between CY2010 and FY2011. Some of the donations and scholarships showing for FY2011 are already included
in CY2010.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

11

FY2016 Original Individual Donations and Scholarships
Table 3 (pg. 15) shows the number, amount and average of the FY2016 original individual donations
received by STO. In addition, the number and amount of scholarships paid by STO as well as the average
scholarships and number of schools receiving scholarships is included. This table also provides the number
and amount of original individual future reserved scholarships reported by each STO.
Arizona Christian School Tuition Organization received the most original individual donations in FY2016 of
$13.9 million or 21.2% of the total donations. Cochise Christian School Tuition Organization reported the
largest average donation amount of $1,183 for FY2016. Because STOs will receive donations in a fiscal year
that will include two tax years, the average will fall between the two tax year donation caps.
Arizona Christian School Tuition Organization paid the highest amount of original individual scholarships
($10.1 million or 18.6% of the total) and awarded the largest number of scholarships (5,717 scholarships or
18.1% of total). There were five STOs that received donations but did not pay scholarships in FY2016. All
five were certified during FY2015 or FY2016. STOs must allocate 90% of the tax credit donations to
scholarships within two fiscal years after receipt of the donations.
The 50 STOs that paid original individual scholarships in FY2016 show an overall average scholarship of
$1,724. The average original individual scholarship amounts paid by STOs in FY2016 ranged from $427 to
$5,698. Note that the STO average scholarship calculation will include double counting if a student attends
two different private schools during the year and an STO awards the student scholarships to both schools.
The 50 STOs provided original individual scholarships to 330 private schools throughout Arizona. Institute
for Better Education provided original individual scholarships to a total of 179 schools. There were 10 STOs
that provided scholarships to the required minimum of two private schools.
Future Reserved Original Individual Scholarships
STOs also reserved scholarships for specific students for future years. Nineteen STOs reserved an additional
$18.6 million in the original individual donation program for 10,476 students. In FY2016 Institute for Better
Education reported reserving the largest amount of original individual donations for future year
scholarships of $8.1 million for 4,433 students. It should be noted that a portion of the reserved future
year awards reported by STOs may be for scholarships to be awarded in the upcoming academic year.

STOs Reporting Future Reserved Original Individual
Scholarships Greater than $500,000 in FY2016
Millions
Institute for Better Education

$8.1

Arizona Christian School Tuition Organization

$2.8

Arizona's Catholic Tuition Support Organization

$2.2

Arizona Private Education Scholarship Fund
Brophy Community Foundation

$1.5
$1.2

Tuition Organization for Private Schools

$0.6

Arizona Tuition Organization

$0.6

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

12

FY2016 Original Individual Scholarships by Income Level
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 above 185% of poverty level to 342.25% of poverty level. For the 2015-2016 academic year, 342.25%
of the federal poverty level for a household of four was $82,997.

Overall Share of FY2016 Original Individual Scholarships by
Family Income
32.4%
$17.6m

35.1%
$19.0m

32.6%
$17.7m

Families with income up to 185% of poverty level
Families with income from 185% to 342.25% of poverty level
Families with income greater than 342.25% of poverty level

Table 4 (pg. 17) shows the income level percentages for each STO. Ten organizations gave 100% of their
scholarships to children in families with income of 342.25% or less of poverty level. There were 10 STOs
that gave more than 50% of their original scholarships to children of families with income greater than
342.25% of poverty level.
Original Individual Credit Program 90/10 Calculation
All STOs certified to collect original individual donations in FY2016 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 for
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. The 90%
requirement is evaluated using two different methods: 1) a review of total donations and scholarships over
the life of the STO and 2) calculating 90% of credit donations received in a particular fiscal year and tracking
the amount to be awarded within the following two fiscal years. The following table shows the lifetime
percentage calculated based on total donations and scholarships (method #1) for those STOs certified to
receive original individual donations in FY2016.
Original Individual Credit Program Lifetime 90/10 Ratios
School Tuition Organization
Academic Opportunity of Arizona

Ratio
0.0

Alumnus School Tuition Organization
Arizona Adventist Scholarships
Arizona Christian School Tuition Organization
Arizona Community Foundation STO

0.0
96.2
90.8
42.0

School Tuition Organization
Arizona Education and Scholarship Opportunity
Program
Arizona Education First
Arizona Education Scholarship Foundation
Arizona Episcopal Schools Foundation
Arizona Independent Schools Scholarship
Foundation

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Ratio
44.9
49.6
77.2
88.4
93.7

13

Original Individual Credit Program Lifetime 90/10 Ratios (continued)
School Tuition Organization
Arizona International Academy Scholarship Fund
Arizona Lutheran Scholarship Organization
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Tax Credit
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation

Ratio
83.8
93.1
90.8
87.7
99.4
83.4
72.8
92.4
86.7

Arizona's Catholic Tuition Support Organization
BEST Student Fund
Brophy Community Foundation
Catholic Education Arizona

91.5
94.9
91.8
91.3

Chabad Tuition Organization
Christ Lutheran School Tuition Organization
Christian Scholarship Foundation
Christian Scholarship Fund of Arizona
Cochise Christian School Tuition Organization
Dynamite Montessori Foundation
Education Liberty Fund
Financial Assistance for Independent Schools
Funds for Kids

88.7
92.2
90.1
90.5
98.3
95.0
0.0
88.4
90.6

School Tuition Organization
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Lexington Education Foundation
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 Education 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
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma’s Education Scholarship Fund for Kids

Ratio
90.1
90.5
83.4
94.0
0.0
89.2
94.6
95.2
84.0
93.1
87.8
93.2
107.3
76.8
91.5
91.6
94.4
97.9
89.5
101.8
88.0
92.2

Seven STOs have lifetime ratios below 50.0 because they are newer STOs; their scholarships should 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. Based on the yearly
90% calculation (method #2), there are currently no STOs in violation of the 90% requirement.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

14

Table 3
FY 2016 Original Individual Donations and Scholarships by School Tuition Organization
School Tuition Organization
Academic Opportunity of Arizona
Alumnus 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 First
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 Tax Credit
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
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
Education Liberty Fund
Financial Assistance for Independent Schools
Funds For Kids
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Lexington Education Foundation
Life Development Institute Education Fund
Lutheran Education Foundation
Montessori Scholarship Organization
Northern Arizona Christian School Scholarship Fund
Orme Primavera Schools Foundation

#
8
12
556
17,339
229
45
138
709
1,208
970
105
392
3,751
2,268
1,322
461
3,188
2,283
287
6,689
232
1,661
13,612
307
262
307
276
566
81
4
368
160
98
14,480
770
2,350
4
58
124
479
763
291

Donations
$ Amount
$6,800
$8,525
$329,587
$13,890,936
$194,835
$31,037
$113,931
$576,702
$836,011
$802,692
$90,660
$257,420
$3,080,016
$1,968,622
$907,145
$393,206
$2,318,103
$1,826,031
$201,616
$4,546,932
$199,279
$1,284,446
$8,986,612
$208,956
$195,315
$202,700
$184,306
$669,858
$71,841
$3,210
$287,429
$32,710
$65,772
$12,003,879
$585,252
$1,777,120
$3,817
$47,266
$82,244
$386,429
$556,657
$232,098

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average
$850
$710
$593
$801
$851
$690
$826
$813
$692
$828
$863
$657
$821
$868
$686
$853
$727
$800
$702
$680
$859
$773
$660
$681
$745
$660
$668
$1,183
$887
$803
$781
$204
$671
$829
$760
$756
$954
$815
$663
$807
$730
$798

#
0
0
306
5,717
33
27
17
395
214
214
25
262
1,220
1,813
136
242
1,054
849
67
2,625
48
509
5,394
30
74
179
86
355
28
0
26
192
38
5,325
125
528
0
7
29
110
200
46

Scholarships
$ Amount
Average
$0
$0
$0
$0
$307,724
$1,006
$10,122,421
$1,771
$131,444
$3,983
$11,523
$427
$76,780
$4,516
$412,960
$1,045
$644,765
$3,013
$703,866
$3,289
$76,279
$3,051
$215,738
$823
$2,393,060
$1,962
$2,543,849
$1,403
$283,788
$2,087
$301,697
$1,247
$1,613,342
$1,531
$1,551,618
$1,828
$169,040
$2,523
$4,427,700
$1,687
$145,135
$3,024
$1,087,184
$2,136
$8,443,445
$1,565
$158,467
$5,282
$170,455
$2,303
$181,114
$1,012
$170,940
$1,988
$645,756
$1,819
$85,102
$3,039
$0
$0
$114,654
$4,410
$244,591
$1,274
$69,810
$1,837
$9,429,265
$1,771
$400,885
$3,207
$1,592,798
$3,017
$0
$0
$29,283
$4,183
$76,199
$2,628
$301,888
$2,744
$464,483
$2,322
$215,331
$4,681

# of Schools
0
0
13
120
19
3
3
66
5
3
6
8
90
138
39
33
107
8
2
25
2
21
37
4
3
2
9
17
2
0
2
22
5
179
2
6
0
2
6
7
5
2

Future Reserved Scholarships
$ Amount
#
0
$0
0
$0
0
$0
1,407
$2,793,757
0
$0
0
$0
0
$0
90
$52,323
0
$0
0
$0
0
$0
129
$102,611
913
$1,520,840
0
$0
185
$401,875
11
$56,907
0
$0
517
$624,827
0
$0
1,232
$2,240,274
0
$0
573
$1,241,922
0
$0
0
$0
0
$0
0
$0
0
$0
35
$47,145
16
$13,897
0
$0
47
$149,000
0
$0
0
$0
4,433
$8,140,067
29
$100,664
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
15

Table 3
FY 2016 Original Individual Donations and Scholarships by School Tuition Organization
School Tuition Organization
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
The Zisel Tovah Foundation
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma's Education Scholarship Fund for Kids
TOTALS

#
617
9
112
1,787
195
376
264
239
1
2,280
144
346
930
86,513

Donations
$ Amount
$476,338
$8,993
$90,545
$656,238
$142,198
$301,495
$142,973
$147,016
$535
$1,860,226
$100,281
$256,430
$805,128
$65,436,399

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average
$772
$999
$808
$367
$729
$802
$542
$615
$535
$816
$696
$741
$866
$756

#
293
7
69
357
187
54
72
49
0
1,238
149
88
470
31,578

Scholarships
$ Amount
Average
$451,361
$1,540
$9,303
$1,329
$117,473
$1,703
$384,920
$1,078
$162,689
$870
$307,669
$5,698
$114,093
$1,585
$121,977
$2,489
$0
$0
$1,684,883
$1,361
$156,650
$1,051
$165,286
$1,878
$743,182
$1,581
$54,433,864
$1,724

# of Schools
27
2
3
66
9
3
4
2
0
104
3
4
14

Future Reserved Scholarships
$ Amount
#
0
$0
0
$0
17
$38,070
166
$155,178
0
$0
0
$0
0
$0
10
$4,097
0
$0
435
$643,191
0
$0
0
$0
231
$291,542
10,476
$18,618,187

16

Table 4
FY 2016 Original Individual Scholarships by Income Level

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 First
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 Tax Credit
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
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
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Life Development Institute Education Foundation

% of Scholarships to Families with
Original Individual
Income up to 185% of
Income from 185% to
Scholarships
Poverty Level
342.25% of Poverty Level
$307,724
55.1%
28.9%
$10,122,421
21.2%
30.3%
$131,444
70.3%
29.7%
$11,523
42.5%
34.4%
$76,780
9.5%
9.5%
$412,960
13.0%
15.9%
$644,765
47.1%
20.2%
$703,866
34.2%
24.9%
$76,279
28.7%
13.0%
$215,738
38.7%
23.1%
$2,393,060
12.1%
23.5%
$2,543,849
39.0%
29.3%
$283,788
38.9%
61.1%
$301,697
14.3%
26.5%
$1,613,342
19.2%
20.5%
$1,551,618
15.0%
39.4%
$169,040
84.5%
1.8%
$4,427,700
40.4%
25.0%
$145,135
96.9%
3.1%
$1,087,184
70.9%
17.4%
$8,443,445
27.3%
52.2%
$158,467
86.1%
13.9%
$170,455
59.8%
31.9%
$181,114
71.7%
28.3%
$170,940
69.9%
28.3%
$645,756
26.4%
41.4%
$85,102
27.5%
29.2%
$114,654
40.5%
15.0%
$244,591
did not report
$69,810
39.7%
55.0%
$9,429,265
41.0%
33.8%
$400,885
29.6%
13.5%
$1,592,798
32.9%
30.1%
$29,283
57.3%
42.7%

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Remaining %
16.0%
48.5%
0.0%
23.1%
81.0%
71.1%
32.7%
40.9%
58.3%
38.2%
64.4%
31.7%
0.0%
59.2%
60.3%
45.6%
13.7%
34.6%
0.0%
11.7%
20.5%
0.0%
8.3%
0.0%
1.8%
32.2%
43.3%
44.5%
5.3%
25.2%
56.9%
37.0%
0.0%
17

Table 4
FY 2016 Original Individual Scholarships by Income Level

School Tuition Organization
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
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma's Education Scholarship Fund for Kids
TOTALS

% of Scholarships to Families with
Original Individual
Income up to 185% of
Income from 185% to
Scholarships
Poverty Level
342.25% of Poverty Level
$76,199
34.1%
65.5%
$301,888
21.6%
78.4%
$464,483
51.9%
33.2%
$215,331
34.3%
13.5%
$451,361
98.8%
1.2%
$9,303
94.6%
5.4%
$117,473
53.3%
11.3%
$384,920
44.4%
36.3%
$162,689
19.4%
20.8%
$307,669
40.6%
34.7%
$114,093
41.8%
27.1%
$121,977
71.6%
27.3%
$1,684,883
24.2%
31.7%
$156,650
80.8%
19.2%
$165,286
41.6%
36.0%
$743,182
13.7%
21.9%
$54,433,864
32.4%
32.6%

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Remaining %
0.4%
0.0%
14.9%
52.2%
0.0%
0.0%
35.4%
19.3%
59.8%
24.7%
31.1%
1.1%
44.1%
0.0%
22.4%
64.4%
35.0%

18

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. Fiftynine STOs were certified to receive individual donations in FY2016. The switcher individual income tax
credit for contributions to school tuition organizations is governed by A.R.S. § 43-1089.03 and Chapter 16 in
Title 43. After donating $535 or $1,070 for the original individual income tax credit, individuals could
donate up to an additional $532 or $1,064 (depending on filing status) in tax year 2015 and take this
additional credit. The maximum credit amounts are adjusted each year for inflation. Additional amounts
that could be donated in tax year 2016 increased to $542 and $1,083.
The switcher individual scholarship is available to K-12 students and preschool students with disabilities.
Students receiving scholarships paid from the switcher individual donations must meet one of the following
requirements: attended a public school as a full-time student for at least 90 days of the prior fiscal year and
then transferred from a public school to a private school; OR is enrolling in a private school kindergarten;
OR is enrolling in a private preschool program for students with disabilities; OR is a dependent of a member
of the armed forces of the United States who is stationed in Arizona pursuant to military orders; OR
received for any prior year a scholarship under one of the above criteria OR from the low-income corporate
donation program or the disabled/displaced corporate donation program if the child continued to attend a
private school in subsequent years. The scholarship amount cannot exceed the cost of tuition for an
academic year.

Growth in Switcher Individual Credit Program
Millions

Donations

Scholarships

$40
$35
$30
$25
$20
$15
$10

FY12 Donations
= $23,975

$5

$0
FY2012

FY2013

FY2014

FY2015

FY2016

The following table shows the number of STOs collecting switcher individual donations in each period, the
number of donations and the amount of tax credit donations. Percent change is calculated for prior year
amounts reported. The table also shows the number of STOs providing switcher individual scholarships in
each period, the number of scholarships and the amount of scholarships paid. Please note that the number
of scholarships paid does not equate to the number of students receiving scholarships. Many families seek

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

19

scholarships from multiple STOs, resulting in one child being counted several times in the scholarship
counts.
SWITCHER INDIVIDUAL INCOME TAX CREDIT PROGRAM
Reporting
Year
FY2012
FY2013
FY2014
FY2015
FY2016

# of
STOs
7
48
49
52
55

Switcher Individual Donations
#
%
donations
$ Amount
change
34
$23,975
25,713
$19,891,765
NA
32,460
$26,060,133
31.0%
37,673
$30,750,432
18.0%
42,345
$35,522,660
15.5%

# of
STOs
0
36
46
52
50

Switcher Individual Scholarships
#
%
scholarships
$ Amount
change
0
$0
4,473
$4,681,192
13,261
$17,561,453
275.1%
16,286
$24,260,454
38.1%
20,976
$28,523,504
17.6%

Top 10 STOs by FY2016 Switcher Individual Donations
Donations

Scholarships

Millions
$7.1

Arizona Christian School Tuition Organization

$5.2
$5.5

Institute for Better Education

$4.0
$5.4

Catholic Education Arizona

$4.5
$2.5
$2.2

Arizona's Catholic Tuition Support Organization

$2.0
$1.6

Arizona Private Education Scholarship Fund
Arizona Tuition Connection

Jewish Tuition Organization

$1.5
$0.7
$1.3
$1.2

Arizona Scholarship Fund

$1.0
$1.1

Tuition Organization for Private Schools

$1.0
$0.7

Brophy Community Foundation

$0.9
$0.7

FY2016 Switcher Individual Donations and Scholarships
Table 5 (pg. 24) shows the number, amount and average of the FY2016 switcher individual donations
received by STO. In addition, the number and amount of scholarships paid by STO as well as the average
scholarships and number of schools receiving scholarships is included. This table also provides the number
and amount of switcher individual future reserved scholarships reported by each STO.
Arizona Christian School Tuition Organization received the most switcher individual donations in FY2016 of
$7.1 million or 20.1% of the total donations. Brophy Community Foundation reported the largest average
donation amount of $1,370 for FY2016. Because STOs will receive donations in a fiscal year that will
incorporate two tax years, the average may fall between two tax year donation caps.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

20

Arizona Christian School Tuition Organization paid the highest amount of switcher individual scholarships
($5.2 million or 18.2% of the total) and awarded the largest number of scholarships (3,986 scholarships or
19.0% of total). There were five STOs that received donations but did not pay scholarships in FY2016. All
five were certified during FY2015 or FY2016. STOs must allocate 90% of the tax credit donations to
scholarships within two fiscal years after receipt of the donations.
The 50 STOs that paid switcher individual scholarships in FY2016 show an overall average scholarship of
$1,360. The overall average switcher individual scholarship amounts paid by STOs in FY2016 ranged from
$430 to $17,354 which was reported by Life Development Institute Education Fund. Note that the STO
average scholarship calculation will include double counting if a student attends two different private
schools during the year and an STO awards the student scholarships to both schools.
The 50 STOs provided switcher individual scholarships to 321 private schools throughout Arizona. Institute
for Better Education provided switcher individual scholarships to a total of 158 private schools. There were
10 STOs that provided scholarships to the required minimum of two private schools. There were seven
STOs that provided switcher individual scholarships to only one private school. When verifying an STO’s
compliance with the statutory requirement to not limit scholarships to only one school, both the original
and switcher scholarship programs are reviewed together. Based on information provided by the STOs they
are not considered in violation of statute at this time.
Future Reserved Switcher Individual Scholarships
STOs also reserved scholarships for specific students for future years. Nineteen STOs reserved an additional
$11.2 million in the switcher individual donation program for 7,224 students. Institute for Better Education
reported in FY2016 reserving the largest amount of switcher individual donations for future year
scholarships of $4.7 million for 3,167 students. It should be noted that a portion of the reserved future
year awards reported by STOs may be for scholarships to be awarded in the upcoming academic year.

STOs Reporting Future Reserved Switcher Individual
Scholarships Greater than $500,000 in FY2016
Millions
Institute for Better Education

$4.7

Arizona Christian School Tuition Organization

$1.5

Arizona's Catholic Tuition Support Organization
Arizona Private Education Scholarship Fund

Brophy Community Foundation

$1.4
$0.9
$0.8

FY2016 Switcher Individual Scholarships by Income Level
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 above 185% of poverty level to 342.25% of poverty level. For the 2015-2016 academic year, 342.25%
of the federal poverty level for a household of four was $82,997.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

21

Overall Share of FY2016 Switcher Individual Scholarships by
Family Income
24.6%
$7.0m

40.3%
$11.5m

35.1%

$10.0m

Families with income up to 185% of poverty level
Families with income from 185% to 342.25% of poverty level
Families with income greater than 342.25% of poverty level

Table 6 (pg. 26) shows the income level percentages for each STO. Ten organizations gave 100% of their
scholarships to children in families with income of 342.25% or less of poverty level. Pappas Kids
Schoolhouse Foundation gave 100% of their switcher individual scholarships to children in families with
income less than 185% of poverty level. There were 6 STOs that gave more than 50% of their switcher
scholarships to children of families with income greater than 342.25% of poverty level.
Switcher Individual Credit Program 90/10 Calculation
All STOs certified to collect switcher individual donations in FY2016 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 for
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. The 90%
requirement is evaluated using two different methods: 1) a review of total donations and scholarships over
the life of the STO and 2) calculating 90% of credit donations received in a particular fiscal year and tracking
the amount to be awarded within the following two fiscal years. The following table shows the lifetime
percentage calculated based on total donations and scholarships (method #1) for those STOs certified to
receive switcher individual donations in FY2016.
Switcher Individual Credit Program Lifetime 90/10 Ratios
School Tuition Organization
Academic Opportunity of Arizona

Ratio
0.0

Alumnus School Tuition Organization
Arizona Adventist Scholarships
Arizona Christian School Tuition Organization
Arizona Community Foundation STO
Arizona Education and Scholarship Opportunity
Program
Arizona Education First
Arizona Education Scholarship Foundation
Arizona Episcopal Schools Foundation
Arizona Independent Schools Scholarship
Foundation

0.0
71.4
79.4
33.9
15.5
36.5
44.0
59.8
89.6

School Tuition Organization
Arizona International Academy Scholarship
Fund
Arizona Lutheran Scholarship Organization
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Tax Credit

Ratio
102.4

Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
Arizona's Catholic Tuition Support
Organization

49.3
86.3
65.6
79.9

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

82.7
91.4
72.3
80.0
90.7

22

Switcher Individual Credit Program Lifetime 90/10 Ratios (continued)
School Tuition Organization
BEST Student Fund
Brophy Community Foundation
Catholic Education Arizona
Chabad Tuition Organization

Ratio
84.3
84.4
63.8
92.2

Christ Lutheran School Tuition Organization
Christian Scholarship Foundation
Christian Scholarship Fund of Arizona
Cochise Christian School Tuition Organization

84.3
66.7
53.4
97.7

Dynamite Montessori Foundation
Education Liberty Fund
Financial Assistance for Independent Schools
Funds for Kids
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Lexington Education Foundation

101.2
0.0
81.1
90.2
94.3
86.7
77.2
66.2
0.0

School Tuition Organization
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 Education 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
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma’s Education Scholarship Fund for Kids

Ratio
81.6
86.3
78.8
64.7
87.0
91.2
76.4
69.3
66.6
89.3
83.4
86.0
78.4
73.4
92.6
71.9
70.8

Nine STOs have lifetime ratios below 50.0 because they are newer STOs; their scholarships should 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. Based on the yearly
90% calculation (method #2), there are currently no STOs in violation of the 90% requirement.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

23

Table 5
FY 2016 Switcher Individual Donations and Scholarships by School Tuition Organization
School Tuition Organization

Academic Opportunity of Arizona
Alumnus 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 First
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 Tax Credit
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
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
Education Liberty Fund
Financial Assistance for Independent Schools
Funds For Kids
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Lexington Education Foundation
Life Development Institute Education Fund
Lutheran Education Foundation

#

5
10
110
8,386
149
29
94
426
493
658
37
170
2,267
1,158
682
256
1,807
1,086
120
3,248
121
678
6,825
167
143
104
79
321
50
4
236
12
21
6,516
536
1,496
2
31
46

Donations
$ Amount

$5,320
$6,465
$86,702
$7,129,953
$133,271
$21,899
$85,716
$363,537
$428,500
$612,254
$26,808
$121,370
$1,959,718
$1,033,062
$572,492
$222,217
$1,464,637
$908,944
$93,486
$2,509,111
$107,083
$929,166
$5,402,658
$132,469
$117,933
$72,691
$60,173
$239,592
$47,750
$2,258
$201,201
$6,700
$14,589
$5,527,929
$448,825
$1,294,809
$2,128
$24,342
$34,699

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average

$1,064
$647
$788
$850
$894
$755
$912
$853
$869
$930
$725
$714
$864
$892
$839
$868
$811
$837
$779
$773
$885
$1,370
$792
$793
$825
$699
$762
$746
$955
$565
$853
$558
$695
$848
$837
$866
$1,064
$785
$754

#

0
0
86
3,986
21
2
11
285
109
140
27
139
875
1,259
469
215
730
499
52
1,520
36
282
3,976
12
42
154
16
192
22
0
41
105
18
3,043
73
454
0
2
13

Scholarships
$ Amount
Average

$0
$0
$40,883
$5,200,477
$79,663
$4,386
$39,240
$134,527
$237,163
$531,308
$37,694
$112,296
$1,552,998
$1,055,771
$1,224,403
$182,601
$662,457
$734,959
$100,792
$2,220,618
$131,400
$698,800
$4,547,989
$127,113
$143,602
$66,291
$29,569
$217,515
$60,137
$0
$231,480
$127,644
$21,449
$3,964,324
$366,319
$1,155,939
$0
$34,707
$22,035

$0
$0
$475
$1,305
$3,793
$2,193
$3,567
$472
$2,176
$3,795
$1,396
$808
$1,775
$839
$2,611
$849
$907
$1,473
$1,938
$1,461
$3,650
$2,478
$1,144
$10,593
$3,419
$430
$1,848
$1,133
$2,734
$0
$5,646
$1,216
$1,192
$1,303
$5,018
$2,546
$0
$17,354
$1,695

# of Schools

0
0
10
118
10
1
2
69
4
3
5
8
95
145
76
41
98
8
1
26
2
16
37
2
1
2
8
12
2
0
3
16
6
158
2
6
0
1
6

Future Reserved Scholarships
$ Amount
#

0
0
0
984
0
0
0
61
0
0
0
85
640
0
151
8
0
323
0
932
0
302
0
0
0
0
0
29
3
0
45
0
0
3,167
20
0
0
0
0

$0
$0
$0
$1,543,728
$0
$0
$0
$40,037
$0
$0
$0
$56,678
$928,970
$0
$425,100
$19,186
$0
$362,828
$0
$1,369,882
$0
$769,982
$0
$0
$0
$0
$0
$19,687
$3,296
$0
$131,401
$0
$0
$4,673,634
$207,004
$0
$0
$0
$0
24

Table 5
FY 2016 Switcher Individual Donations and Scholarships by School Tuition Organization
School Tuition Organization

#

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
The Zisel Tovah Foundation
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma's Education Scholarship Fund for Kids
TOTALS

Donations
$ Amount

Average

Scholarships
$ Amount
Average

#

209
360
102
407
3
47
276
112
239
85
43
1
1,217
49
168
448

$184,827
$255,055
$91,992
$336,268
$3,192
$36,427
$166,455
$85,022
$212,721
$71,122
$32,405
$500
$1,011,518
$38,934
$140,484
$403,282

$884
$708
$902
$826
$1,064
$775
$603
$759
$890
$837
$754
$500
$831
$795
$836
$900

34
135
14
257
8
23
62
133
34
28
39
0
839
83
69
312

$163,601
$203,343
$73,895
$323,489
$9,097
$18,663
$86,304
$73,721
$176,639
$46,900
$37,764
$0
$686,361
$61,224
$97,259
$366,695

$4,812
$1,506
$5,278
$1,259
$1,137
$811
$1,392
$554
$5,195
$1,675
$968
$0
$818
$738
$1,410
$1,175

42,345

$35,522,660

$839

20,976

$28,523,504

$1,360

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

# of Schools

5
5
2
23
1
1
21
9
3
2
2
0
84
2
1
14

Future Reserved Scholarships
$ Amount
#

0
0
0
0
0
5
35
0
0
0
3
0
286
0
0
145

$0
$0
$0
$0
$0
$17,670
$13,257
$0
$0
$0
$903
$0
$414,344
$0
$0
$170,461

7,224

$11,168,048

25

Table 6
FY 2016 Switcher Individual Scholarships by Income Level

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 First
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 Tax Credit
Arizona Tuition Connection
Arizona Tuition Organization
Arizona Waldorf Scholarship Foundation
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
Higher Education STO
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Life Development Institute Education Fund

Switcher Individual
Scholarships
$40,883
$5,200,477
$79,663
$4,386
$39,240
$134,527
$237,163
$531,308
$37,694
$112,296
$1,552,998
$1,055,771
$1,224,403
$182,601
$662,457
$734,959
$100,792
$2,220,618
$131,400
$698,800
$4,547,989
$127,113
$143,602
$66,291
$29,569
$217,515
$60,137
$231,480
$127,644
$21,449
$3,964,324
$366,319
$1,155,939
$34,707

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

% of Scholarships to Families with
Income up to 185% of
Income from 185% to
Poverty Level
342.25% of Poverty Level
55.6%
30.0%
30.1%
31.7%
81.4%
18.6%
0.0%
100.0%
3.4%
9.2%
10.6%
18.7%
40.0%
23.3%
39.9%
25.6%
45.3%
32.6%
49.6%
24.7%
24.4%
33.9%
47.2%
30.1%
62.2%
37.8%
21.8%
25.1%
12.6%
22.7%
25.3%
39.0%
93.9%
0.5%
56.1%
31.2%
97.0%
3.0%
86.6%
8.3%
23.9%
63.5%
85.3%
14.7%
57.3%
37.8%
47.8%
51.6%
89.1%
10.9%
27.9%
46.6%
24.1%
41.1%
19.5%
25.0%
did not report
27.5%
38.2%
51.8%
28.0%
30.5%
43.3%
52.6%
32.7%
49.3%
50.7%

Remaining %
14.4%
38.2%
0.0%
0.0%
87.4%
70.8%
36.8%
34.5%
22.1%
25.7%
41.7%
22.7%
0.0%
53.1%
64.6%
35.8%
5.6%
12.6%
0.0%
5.1%
12.7%
0.0%
4.9%
0.6%
0.0%
25.4%
34.8%
55.5%
34.4%
20.2%
26.2%
14.7%
0.0%
26

Table 6
FY 2016 Switcher Individual Scholarships by Income Level

School Tuition Organization
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
Tuition Organization for Private Schools
Valley Lutheran Scholarship Organization
White Mountain Tuition Support Foundation
Yuma's Education Scholarship Fund for Kids
TOTALS

Switcher Individual
Scholarships
$22,035
$163,601
$203,343
$73,895
$323,489
$9,097
$18,663
$86,304
$73,721
$176,639
$46,900
$37,764
$686,361
$61,224
$97,259
$366,695
$28,523,504

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

% of Scholarships to Families with
Income up to 185% of
Income from 185% to
Poverty Level
342.25% of Poverty Level
65.3%
31.8%
43.6%
56.4%
51.7%
36.6%
37.6%
22.9%
100.0%
0.0%
94.0%
5.5%
56.7%
20.0%
65.6%
24.1%
24.1%
18.7%
57.8%
22.6%
38.6%
36.1%
64.3%
30.0%
32.2%
33.4%
94.0%
6.0%
24.4%
40.1%
24.1%
30.5%
40.8%
36.7%

Remaining %
2.9%
0.0%
11.7%
39.5%
0.0%
0.5%
23.3%
10.3%
57.2%
19.6%
25.3%
5.6%
34.4%
0.0%
35.4%
45.4%
22.5%

27

LOW-INCOME CORPORATE INCOME TAX OR INSURANCE PREMIUM TAX CREDIT PROGRAM
The low-income corporate income tax credit and insurance premium tax credit (low-income corporate) for
contributions to school tuition organizations are governed by A.R.S. $§ 20-224.06, 43-1089.04, 43-1183,
and Chapter 15 in Title 43. Fifty-eight STOs were certified to receive corporate donations in FY2016.
Statute limits the total amount of low-income corporate tax credit donations that may be made to STOs in a
fiscal year, but there is no cap on the tax credit donation amount that can be made by a single corporation.
S corporations may make a donation to claim a tax credit on their corporate income taxes or the S
corporation may pass the credit through to its individual shareholders. In order for the S corporation to
pass the tax credit through to its individual shareholders, the sum of their corporate tax credit donations
must be at least $5,000.
The low-income corporate scholarship is available to K-12 students and preschool students with disabilities.
To qualify for a low-income corporate scholarship the family income cannot exceed 342.25% of the poverty
level AND one of the following requirements must be met: attended a public school as a full-time student
for at least 90 days of the prior fiscal year or one full semester of the current or prior academic year and
then transferred from the public school to a private school; OR is enrolling in a private school kindergarten;
OR is enrolling in a private preschool program for students with disabilities; OR is a dependent of a member
of the armed forces of the United States who is stationed in Arizona pursuant to military orders; OR
received for any prior year a scholarship under one of the above criteria OR from the original individual
donation program or the switcher individual donation program if the child continued to attend a private
school in subsequent years. Additionally, the amount of a scholarship that can be awarded by an STO to a
student is limited. For the 2015-2016 academic year, no more than $5,100 could be awarded by an STO to
a student in kindergarten through grade 8 and preschool students with disabilities and no more than
$6,400 could be awarded to a student in grades 9 through 12.
Low-Income Corporate Donation Approval
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 and the donations for the tax credit
must be preapproved. For FY2007, the first year of the program, the limitation was $10 million. This
limitation increases by 20% per year. In FY2016, the limitation was $51,597,804. The following table shows
the statutory limitation compared to the donations approved and donations received by the STOs. The
donations made by type of taxpayer are also included.
Low-Income Corporate Donations
Fiscal
Year
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016

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
$42,998,170
$51,597,804

$ 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
$43,983,170
$51,847,804

$ 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
$42,998,170
$51,597,804

#
corporations
108
73
98
56
60
72
87
65
59
55

# insurance
companies

# of S
corporations

4
8
11
27
34
36
49

99

There were 282 donations approved and 276 donations received in FY2016 for the low-income corporate
tax credit. The 276 donations received came from 203 corporations. Forty-nine of the 203 corporations
were insurance companies donating $23.9 million and 99 were S corporations donating $5.2 million. For
FY2016 the average low-income corporate donation received by STOs was $186,949.
Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

28

The size of the 276 donations made to the STOs is shown in the following table. Note that there are
companies that make donations to multiple STOs and this data summarizes the donations made and are
not aggregated by corporation.
Low-Income Corporate Donations by Size
Donation Size
$5,000 or less
$5,001 to $10,000
$10,001 to $20,000
$20,001 to $25,000
$25,001 to $50,000

# of donations
43
40
21
15
32

Donation Size
$50,001 to $100,000
$100,001 to $250,000
$250,001 to $500,000
$500,001 to $1,000,000
$1,000,001 and over

# of donations
40
39
30
11
5

Growth in Low Income Corporate Credit Program
Millions

Donations

Scholarships

$60

$50

$40

$30

$20

$10

$0
CY2006

CY2007

*Reporting change

CY2008

CY2009

CY2010

2nd half
FY2011*

FY2012

FY2013

FY2014

FY2015

FY2016

The following table shows the number of STOs collecting low-income corporate donations in each reporting
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. The table also shows the number of STOs providing low-income corporate scholarships in
each period, the number of scholarships and the amount of scholarships paid. As with the donations data,
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.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

29

LOW-INCOME CORPORATE INCOME TAX CREDIT PROGRAM
Reporting
Year
CY2006
CY2007
CY2008
CY2009
CY2010
9
FY2011
FY2012
FY2013
FY2014
FY2015
FY2016

# of
STOs
16
17
15
17
11
15
23
25
23
27
32

Low-Income Corporate Donations
#
%
donations
$ Amount
change
86
$7,260,800
84
$14,258,000
96.4%
96
$9,122,121
-36.0%
93
$7,285,284
-20.1%
90
$11,123,657
52.7%
105
$11,227,351
133
$19,135,987
70.4%
179
$29,858,865
56.0%
156
$35,831,808
20.0%
154
$42,998,170
20.0%
276
$51,597,869
20.0%

# of
STOs
3
18
19
19
18
20
21
26
25
27
32

Low-Income Corporate Scholarships
#
%
scholarships
$ Amount
change
35
$49,380
1,940
$4,597,823
NA
2,979
$7,615,639
65.6%
3,640
$7,849,824
3.1%
4,226
$9,259,078
18.0%
5,559
$9,111,210
5,828
$11,294,842
24.0%
11,096
$17,556,127
55.4%
12,968
$24,148,068
37.5%
16,487
$31,006,416
28.4%
20,076
$43,465,758
40.2%

Top 10 STOs by FY2016 Low-Income Corporate Donations
Donations

Scholarships

Arizona Leadership Foundation

$16.9
$5.8
$4.8
$5.5

AAA Scholarship Foundation
Arizona Tuition Connection
Arizona's Catholic Tuition Support Organization
Catholic Education Arizona
Brophy Community Foundation
Arizona School Choice Trust
School Choice Arizona
Independent Schools Corporate Tax Foundation
Arizona Education and Scholarship Opportunity Program

Millions

$14.4

$2.5
$4.8
$3.1
$4.6
$2.8
$4.0
$3.0
$2.7
$2.3
$1.9
$2.4
$1.4
$0.6
$1.0
$0.6

FY2016 Low-Income Corporate Donations and Scholarships
Table 7 (pg. 34) shows the number, amount and average of the FY2016 low-income corporate donations
received by STO. In addition, the number and amount of scholarships paid by STO as well as the average
scholarships and number of schools receiving scholarships is included. This table also provides the number
and amount of low-income corporate future reserved scholarships reported by each STO.
Arizona Leadership Foundation received the most low-income corporate donations in FY2016 of $14.4
million or 27.9% of the total donations. Arizona Leadership Foundation also paid the highest amount of
9

There are 6 months that overlap between CY2010 and FY2011. Some of the donations and scholarships showing for FY2011 are already included
in CY2010.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

30

low-income corporate scholarships ($16.9 million or 38.8% of the total) and awarded the largest number of
scholarships (4,395 scholarships or 21.9% of total).
The 32 STOs that paid low-income corporate scholarships in FY2016 show an overall average scholarship of
$2,165. The overall average low-income corporate scholarship amounts paid by STOs in FY2016 ranged
from $200 to $6,400 which was reported by Life Development Institute Education Fund. Note that the STO
average scholarship calculation will include double counting if a student attends two different private
schools during the year and an STO awards the student scholarships to both schools.
The 32 STOs provided low-income corporate scholarships to 242 private schools throughout Arizona.
Arizona Leadership Foundation provided low-income corporate scholarships to a total of 130 private
schools. There were 8 STOs that provided scholarships to the required minimum of two private schools.
There were two STOs that provided scholarships to only one private school (for both corporate programs).
Both STOs were notified of their failure to award scholarships to more than one school in FY2016 and steps
have been taken to insure the STOs have awarded corporate scholarships to more than one school during
FY2017.
Future Reserved Low-Income Corporate Scholarships
STOs also reserved scholarships for specific students for future years. Sixteen STOs reserved an additional
$36.0 million in the low-income corporate donation program for 6,285 students. AAA Scholarship
Foundation reported in FY2016 reserving the largest amount of low-income corporate donations for future
year scholarships of $16.0 million for 1,275 students. It should be noted that a portion of the reserved
future year awards reported by STOs are for scholarships to be awarded in the upcoming academic year.

STOs Reporting Future Reserved Low-Income Corporate Scholarships Greater
than $1m in FY2016
Millions
AAA Scholarship Foundation

$16.0

Brophy Community Foundation

$5.3

School Choice Arizona

$2.9

Arizona's Catholic Tuition Support Organization

$2.6

Arizona School Choice Trust

$2.5

Corporate Tax Foundation
Independent Schools Corporate Tax Foundation
Arizona Episcopal Schools Foundation

$2.2
$1.6
$1.2

FY2016 Low-Income Corporate Scholarships by Income Level
Low-income corporate scholarships are to be awarded to families with income less than 342.25% of poverty
level. For the 2015-2016 academic year, 342.25% of the federal poverty level for a household of four was
$82,997. 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 above 185% of poverty level to 342.25% of poverty level.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

31

Overall Share of FY2016 Low-Income Corporate Scholarships
by Family Income

39.2%
60.8%

$17.0m

$26.4m

Families with income up to 185% of poverty level
Families with income from 185% to 342.25% of poverty level

Table 8 (pg. 35) shows the income level percentages for each STO. Three organizations gave 100% of their
scholarships to children in families with income of 185% or less of poverty level.
Low-Income Corporate Credit Program 90/10 Calculation
All STOs certified to collect low-income corporate donations in FY2016 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 for
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. The 90%
requirement is evaluated using two different methods: 1) a review of total donations and scholarships over
the life of the STO and 2) calculating 90% of credit donations received in a particular fiscal year and tracking
the amount to be awarded within the following two fiscal years. The following table shows the lifetime
percentage calculated based on total donations and scholarships (method #1) for those STOs certified to
receive low-income corporate donations in FY2016.
Low-Income Corporate Credit Program Lifetime 90/10 Ratios
School Tuition Organization
AAA Scholarship Foundation
Arizona Community Foundation STO

Ratio
92.2
61.8

Ratio
74.2
93.8

55.1

School Tuition Organization
Arizona Waldorf Scholarship Foundation
Arizona's Catholic Tuition Support
Organization
Brophy Community Foundation

Arizona Education and Scholarship Opportunity
Program
Arizona Education First
Arizona Education Scholarship Foundation
Arizona Episcopal Schools Foundation
Arizona Independent Schools Scholarship
Foundation
Arizona Leadership Foundation
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund

66.7
25.0
87.4
67.0

Catholic Education Arizona
Christian Scholarship Foundation
Corporate Tax Foundation
Financial Assistance for Independent Schools

76.8
81.0
81.0
87.5

90.0
94.9
84.8

Foundation for Corporate Tax Credits
Funds for Kids
Independent Schools Corporate Tax
Foundation
Institute for Better Education
Jewish Education Tax Credit Organization

90.3
90.0
71.4

Arizona School Choice Trust
Arizona Tuition Connection

84.8
45.8

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

83.2

100.3
112.5

32

Low-Income Corporate Credit Program Lifetime 90/10 Ratios (continued)
School Tuition Organization
Jewish Tuition Organization
Life Development Institute Fund
Northern Arizona Christian School Scholarship
Fund
School Choice Arizona

Ratio
52.3
76.8
93.6

School Tuition Organization
School Tuition Association of Yuma
Tuition Organization for Private Schools
Valley Lutheran Scholarship Org.

Ratio
91.7
92.7
91.3

90.1

Yuma’s Education Scholarship Fund for Kids

90.2

Two STOs have lifetime ratios below 50.0 because they are newer STOs; their scholarships should 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. Based on the yearly
90% calculation (method #2), there are currently no STOs in violation of the 90% requirement.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

33

Table 7
FY 2016 Low-Income Corporate Donations and Scholarships by School Tuition Organization
School Tuition Organization

AAA Scholarship Foundation
Arizona Community Foundation School Tuition Organization
Arizona Education and Scholarship Opportunity Program
Arizona Education First
Arizona Education Scholarship Foundation
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 Tuition Connection
Arizona Waldorf Scholarship Foundation
Arizona's Catholic Tuition Support Organization
Brophy Community Foundation
Catholic Education Arizona
Christian Scholarship Foundation
Corporate Tax Foundation
Financial Assistance for Independent Schools
Foundation for Corporate Tax Credit
Funds for Kids
Independent Schools Corporate Tax Foundation
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Life Development Institute Education Fund
Northern Arizona Christian School Scholarship Fund
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

Donations
$ Amount

#

20
3
2
2
8
2
4
27
10
3
18
6
1
36
42
42
1
1
2
3
3
3
5
1
7
1
1
10
7
3
1
1
276

$5,765,691
$545,000
$1,025,000
$15,000
$64,000
$750,000
$720,000
$14,385,000
$485,500
$272,500
$2,688,000
$5,465,000
$20,000
$4,752,000
$3,985,000
$4,571,113
$30,000
$1,000,000
$85,000
$60,000
$65,000
$1,350,000
$380,000
$50,000
$670,000
$25,000
$20,000
$1,889,565
$350,000
$104,500
$5,000
$5,000
$51,597,869

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average

$288,285
$181,667
$512,500
$7,500
$8,000
$375,000
$180,000
$532,778
$48,550
$90,833
$149,333
$910,833
$20,000
$132,000
$94,881
$108,836
$30,000
$1,000,000
$42,500
$20,000
$21,667
$450,000
$76,000
$50,000
$95,714
$25,000
$20,000
$188,957
$50,000
$34,833
$5,000
$5,000
$186,949

#

986
170
347
4
7
118
60
4,395
345
309
830
1,439
16
1,787
1,609
4,051
166
89
21
8
12
115
1,111
43
389
3
129
980
212
231
7
87
20,076

Scholarships
$ Amount
Average

$4,776,299
$644,800
$602,934
$10,000
$15,855
$467,355
$326,700
$16,851,447
$443,644
$229,997
$2,258,856
$2,502,024
$39,153
$3,112,511
$3,005,209
$2,818,542
$33,177
$468,878
$94,863
$38,100
$58,500
$588,200
$699,944
$73,000
$344,862
$19,200
$56,136
$2,368,266
$319,280
$138,231
$4,500
$55,295
$43,465,758

$4,844
$3,793
$1,738
$2,500
$2,265
$3,961
$5,445
$3,834
$1,286
$744
$2,722
$1,739
$2,447
$1,742
$1,868
$696
$200
$5,268
$4,517
$4,763
$4,875
$5,115
$630
$1,698
$887
$6,400
$435
$2,417
$1,506
$598
$643
$636
$2,165

# of Schools

86
42
12
1
3
4
2
130
73
69
75
111
2
26
34
37
2
5
2
2
2
7
93
2
6
1
4
47
9
12
2
8

Future Reserved Scholarships
$ Amount
#

1,275
0
0
0
1
56
29
0
126
1
851
0
0
1,323
1,309
45
0
89
23
0
0
64
471
23
0
0
0
599
0
0
0
0
6,285

$15,951,325
$0
$0
$0
$145
$1,239,800
$540,000
$0
$182,724
$1,476
$2,472,050
$0
$0
$2,615,309
$5,250,572
$463,849
$0
$2,200,363
$120,000
$0
$0
$1,575,500
$541,322
$17,000
$0
$0
$0
$2,874,224
$0
$0
$0
$0
$36,045,659

34

Table 8
FY 2016 Low-Income Corporate Scholarships by Income Level
School Tuition Organization
AAA Scholarship Foundation
Arizona Community Foundation Student Tuition Organization
Arizona Education and Scholarship Opportunity Program
Arizona Education First
Arizona Education Scholarship Foundation
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 Tuition Connection
Arizona Waldorf Scholarship Foundation
Arizona's Catholic Tuition Support Organization
Brophy Community Foundation
Catholic Education Arizona
Christian Scholarship Foundation
Corporate Tax Foundation
Financial Assistance for Independent Schools
Foundation for Corporate Tax Credit
Funds for Kids
Independent Schools Corporate Tax Foundation
Institute for Better Education
Jewish Education Tax Credit Organization
Jewish Tuition Organization
Life Development Institute Education Fund
Northern Arizona Christian School Scholarship Fund
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

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Low-Income Corporate
Scholarships
$4,776,299
$644,800
$602,934
$10,000
$15,855
$467,355
$326,700
$16,851,447
$443,644
$229,997
$2,258,856
$2,502,024
$39,153
$3,112,511
$3,005,209
$2,818,542
$33,177
$468,878
$94,863
$38,100
$58,500
$588,200
$699,944
$73,000
$344,862
$19,200
$56,136
$2,368,266
$319,280
$138,231
$4,500
$55,295
$43,465,758

% of Scholarships to Families with
Income up to 185% of
Income from 185% to
Poverty Level
342.25% of Poverty Level
92.2%
7.8%
65.1%
34.9%
25.0%
75.0%
51.2%
48.8%
41.0%
59.0%
83.8%
16.2%
47.0%
53.0%
54.4%
45.6%
55.7%
44.3%
60.2%
39.8%
75.0%
25.0%
53.8%
46.2%
100.0%
0.0%
58.8%
41.2%
78.0%
22.0%
30.5%
69.5%
50.5%
49.5%
66.5%
33.5%
45.9%
54.1%
25.5%
74.5%
100.0%
0.0%
60.1%
39.9%
100.0%
0.0%
20.2%
79.8%
61.5%
38.5%
66.7%
33.3%
58.6%
41.4%
44.3%
55.7%
45.3%
54.7%
63.5%
36.5%
73.3%
26.7%
68.0%
32.0%
60.8%
39.2%

35

DISABLED/DISPLACED CORPORATE INCOME TAX OR INSURANCE PREMIUM TAX CREDIT PROGRAM
The corporate income tax credit and insurance premium tax credit for contributions to school tuition
organizations for scholarships for disabled/displaced students (disabled/displaced corporate) are governed
by A.R.S. §§ 20-224.7, 43-1089.04, 43-1184 and Chapter 15 in Title 43. Fifty-eight STOs were certified to
receive corporate donations in FY2016. Statute limits the total amount of disabled/displaced corporate tax
credit donations that may be made to STOs in a fiscal year, but there is no cap on the tax credit donation
amount that can be made by a single corporation. S corporations may make a donation to claim a tax
credit on their corporate income taxes or the S corporation may pass the credit through to its individual
shareholders. In order for the S corporation to pass the tax credit through to its individual shareholders,
the sum of their corporate tax credit donations must be at least $5,000.
The disabled/displaced corporate scholarship is available to K-12 students and preschool students with
disabilities. Students receiving scholarships from the disabled/displaced corporate donations must meet
one of the following requirements: student has a current or expired Multidisciplinary Evaluation Team
(MET) report or Individual Education Plan (IEP) from an Arizona public school (for preschool and K-12); OR
student has a current or expired 504 plan from an Arizona public school (for K-12 only); OR student was
placed at one time in the Arizona foster care system (for K-12 only and must be verified by the Arizona
Department of Child Safety). Additionally, the total amount of scholarships that a student can be awarded
by all STOs is limited to 90% of state aid or the cost of tuition, whichever is less. For the 2015-2016
academic year, the amount of 90% of state aid ranged from $1,971 to $28,871 depending on the student’s
grade and additional state aid for a special education category.
Disabled/Displaced Corporate Donation Approval
Donations to STOs for the purpose of receiving the disabled/displaced student corporate income tax credit
or insurance premium tax credit are limited by statute to $5 million in a fiscal year and the donations for
the tax credit must be preapproved. The following table shows the statutory limitation compared to the
donations approved and donations received by the STOs. The donations made by type of taxpayer are also
included.
Disabled/Displaced Corporate Donations
Fiscal
Year
2010
2011
2012
2013
2014
2015
2016

Statutory
Limitation
$5,000,000
$5,000,000
$5,000,000
$5,000,000
$5,000,000
$5,000,000
$5,000,000

$ Approved
$1,478,880
$1,079,000
$283,000
$3,580,350
$3,112,745
$5,025,000
$5,325,000

$ Received
$1,478,880
$1,029,000
$283,000
$3,505,350
$2,957,765
$5,000,000
$5,000,000

#
corporations
2
3
1
6
19
11
13

# insurance
companies
4
5
5
8
8
17
12

# of S
corporations

13

There were 44 donations approved and 40 donations received in FY2016 for the disabled/displaced
corporate tax credit. The 40 donations received came from 38 corporations. Twelve of the 38 corporations
were insurance companies donating $3.1 million and 13 were S corporations donating $0.1 million. For
FY2016 the average disabled/displaced corporate donation received by STOs was $125,000.
The range of the 40 donations made to the STOs is shown in the following table. Note that there are
companies that make donations to multiple STOs and this data summarizes the donations made and are
not aggregated by corporation.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

36

Disabled/Displaced Corporate Donations by Size
Donation Size
$5,000 or less
$5,001 to $10,000
$10,001 to $20,000
$20,001 to $50,000

# donations
9
5
4
5

Donation Size
$50,001 to $100,000
$100,001 to $250,000
$250,001 and over

# donations
4
6
7

Growth in Disabled/Displaced Corporate Credit Program
Millions

Donations

Scholarships

$5
$4
$3
$2
$1
$0
CY2009

CY2010

*Reporting change

2nd half
FY2011*

FY2012

FY2013

FY2014

FY2015

FY2016

The following table shows the number of STOs collecting disabled/displaced corporate donations in each
reporting 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. The table also shows the number of STOs providing disabled/displaced
corporate scholarships in each period, the number of scholarships and the amount of scholarships paid. As
with the donations data, 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.
DISABLED/DISPLACED CORPORATE INCOME TAX CREDIT PROGRAM
Reporting
Year
CY2009
CY2010
10
FY2011
FY2012
FY2013
FY2014

Disabled/Displaced Corporate Donations
# of
#
%
STOs donations
$ Amount
change
4
6
$781,000
5
8
$956,880
22.5%
5
13
$1,204,000
3
6
$283,000
-76.5%
8
17
$3,505,350 1138.6%
11
29
$2,925,845
-16.5%

Disabled/Displaced Corporate Scholarships
# of
#
%
STOs scholarships
$ Amount
change
5
114
$625,335
6
166
$715,424
14.4%
5
114
$559,333
5
119
$583,865
4.4%
6
217
$731,231
25.2%
8
346
$1,611,469 120.4%

10

There are 6 months that overlap between CY2010 and FY2011. Some of the donations and scholarships showing for FY2011 are already included
in CY2010.
Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

37

DISABLED/DISPLACED CORPORATE INCOME TAX CREDIT PROGRAM (continued)
Reporting
Year
FY2015
FY2016

Disabled/Displaced Corporate Donations
# of
#
%
STOs donations
$ Amount
change
11
12
31
$5,031,920
72.0%
12
40
$5,000,000
-0.6%

Disabled/Displaced Corporate Scholarships
# of
#
%
STOs scholarships
$ Amount
change
12
806
$3,581,873 122.3%
14
936
$4,395,384
22.7%

Top 5 STOs by FY2016 Disabled/Displaced Corporate Donations
Donations

Scholarships
Millions
$1.8

AAA Scholarship Foundation

$0.5
$0.7

Arizona Leadership Foundation

Arizona Community Foundation School Tuition Organization
Arizona Private Education Scholarship Fund
Arizona's Catholic Tuition Support Organization

$1.8
$0.5

$0.2
$0.5
$0.4
$0.3
$0.2

FY2016 Disabled/Displaced Corporate Donations and Scholarships
Table 9 (pg. 41) shows the number, amount and average of the FY2016 disabled/displaced corporate
donations received by STO. In addition, the number and amount of scholarships paid by STO as well as the
average scholarships and number of schools receiving scholarships is included. This table also provides the
number and amount of disabled/displaced corporate future reserved scholarships reported by each STO.
AAA Scholarship Foundation received the most disabled/displaced corporate donations in FY2016 of $1.8
million or 35.8% of the total donations. Arizona Leadership Foundation paid the highest amount of
disabled/displaced corporate scholarships ($1.8 million or 40.3% of the total) and awarded the largest
number of scholarships (257 scholarships or 27.5% of total).
The 14 STOs that paid disabled/displaced corporate scholarships in FY2016 show an overall average
scholarship of $4,696. The overall average disabled/displaced corporate scholarship amounts paid by STOs
in FY2016 ranged from $466 to $8,613 which was reported by Tuition Organization for Private Schools.
Note that the STO average scholarship calculation will include double counting if a student attends two
different private schools during the year and an STO awards the student scholarships to both schools.
The 14 STOs provided disabled/displaced corporate scholarships to 148 private schools throughout Arizona.
Institute for Better Education provided disabled/displaced corporate scholarships to a total of 64 private
schools. There were two STOs that provided scholarships to the required minimum of two private schools.
There was one STO that provided scholarships only one private school (for both corporate programs). The
STO was notified of their failure to award scholarships to more than one school in FY2016 and steps have
been taken to insure the STO has awarded corporate scholarships to more than one school during FY2017.
11

Total donations reported for FY15 were greater than the cap due to monies received at the end of FY14 that were not deposited until FY15.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

38

Future Reserved Disabled/Displaced Corporate Scholarships
STOs also reserved scholarships for specific students for future years. Seven STOs reserved an additional
$3.1 million in the disabled/displaced corporate donation program for 286 students. AAA Scholarship
Foundation reported in FY2016 reserving the largest amount of disabled/displaced corporate donations for
future year scholarships of $2.5 million for 95 students. It should be noted that a portion of the reserved
future year awards reported by STOs may be for scholarships to be awarded in the upcoming academic
year.

STOs Reporting Future Reserved Disabled/Displaced Corporate
Scholarships in FY2016
Millions
AAA Scholarship Foundation

$2.5

Institute for Better Education

$0.2

Academic Opportunity of Arizona

$0.2

Arizona's Catholic Tuition Support Organization

$0.1

Financial Assistance for Independent Schools

$0.1

Arizona Private Education Scholarship Fund

$0.1

FY2016 Disabled/Displaced Corporate Scholarships by Income Level
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 above 185% of poverty level to 342.25% of poverty level. For the 2015-2016 academic year, 342.25%
of the federal poverty level for a household of four was $82,997.

Overall Share of FY2016 Disabled/Displaced Corporate Scholarships
by Family Income
25.5%
$1.1m

36.0%
$1.6m

38.5%
$1.7m

Families with income up to 185% of poverty level
Families with income from 185% to 342.25% of poverty level
Families with income greater than 342.25% of poverty level

Table 10 (pg. 42) shows the percentages for each STO. Two organizations gave 100% of their scholarships
to children in families with income of 342.25% or less of poverty level. There were two STOs that gave

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

39

more than 50% of their disabled/displaced corporate scholarships to children of families with income
greater than 342.25% of poverty level.
Disabled/Displaced Corporate Credit Program 90/10 Calculation
All STOs certified to collect disabled/displaced corporate donations in FY2016 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 for
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. The 90%
requirement is evaluated using two different methods: 1) a review of total donations and scholarships over
the life of the STO and 2) calculating 90% of credit donations received in a particular fiscal year and tracking
the amount to be awarded within the following two fiscal years. The following table shows the lifetime
percentage calculated based on total donations and scholarships (method #1) for those STOs certified to
receive disabled/displaced corporate donations in FY2016.
Disabled/Displaced Corporate Credit Program Lifetime 90/10 Ratios
School Tuition Organization
AAA Scholarship Foundation
Academic Opportunity Arizona
Arizona Community Foundation STO
Arizona Leadership Foundation
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Tuition Connection

Ratio
111.8
92.5
53.4
66.3
95.4
86.9
78.1
0.0

School Tuition Organization
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
Yuma's Education Scholarship Fund for Kids

Ratio
49.7
73.2
88.5
94.0
82.1
85.3
87.1
75.3

Two STOs have lifetime ratios below 50.0 because they are relatively new to the disabled/displaced
program; their scholarships should increase significantly within the next year or two. One STO has 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. Based on the yearly 90% calculation (method #2), there are currently no STOs in
violation of the 90% requirement.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

40

Table 9
FY 2016 Disabled/Displaced Corporate Donations and Scholarships by School Tuition Organization
School Tuition Organization
AAA Scholarship Foundation
Academic Opportunity of Arizona
Arizona Community Foundation School Tuition Organization
Arizona Leadership Foundation
Arizona Private Education Scholarship Fund
Arizona Scholarship Fund
Arizona School Choice Trust
Arizona Tuition Connection
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
Yuma's Education Scholarship Fund for Kids
TOTALS

#
5
2
1
8
2
0
1
8
4
1
6
0
0
1
1
40

Donations
$ Amount
$1,790,000
$256,250
$475,750
$700,000
$450,000
$0
$200,000
$60,000
$320,000
$100,000
$238,000
$0
$0
$250,000
$160,000
$5,000,000

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average
$358,000
$128,125
$475,750
$87,500
$225,000
$0
$200,000
$7,500
$80,000
$100,000
$39,667
$0
$0
$250,000
$160,000
$125,000

#
88
7
49
257
109
19
46
0
71
18
169
7
9
43
44
936

Scholarships
$ Amount
Average # of Schools
$515,815
$5,862
46
$57,090
$8,156
2
$244,784
$4,996
30
$1,773,471
$6,901
50
$424,472
$3,894
31
$8,850
$466
13
$303,201
$6,591
21
$0
$0
0
$237,375
$3,343
21
$63,275
$3,515
2
$171,964
$1,018
64
$35,410
$5,059
1
$68,837
$7,649
5
$370,341
$8,613
10
$120,498
$2,739
7
$4,395,384
$4,696

Future Reserved Scholarships
$ Amount
#
95
$2,486,724
6
$184,000
0
$0
0
$0
17
$59,341
1
$1,476
0
$0
0
$0
34
$104,868
19
$74,623
114
$187,073
0
$0
0
$0
0
$0
0
$0
286
$3,098,105

41

Table 10
FY 2016 Disabled/Displaced Corporate Scholarships by Income Level
School Tuition Organization
AAA Scholarship Foundation
Academic Opportunity of Arizona
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
Financial Assistance for Independent Schools
Institute for Better Education
Life Development Institute Education Fund
School Choice Arizona
Tuition Organization for Private Schools
Yuma's Education Scholarship Fund for Kids
TOTALS

Disabled/Displaced
Corporate Scholarships
$515,815
$57,090
$244,784
$1,773,471
$424,472
$8,850
$303,201
$237,375
$63,275
$171,964
$35,410
$68,837
$370,341
$120,498
$4,395,384

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

% of Scholarships to Families with
Income up to 185% of
Income from 185% to
Poverty Level
342.25% of Poverty Level
42.0%
18.5%
6.9%
93.1%
41.0%
27.3%
41.6%
37.4%
33.5%
32.2%
33.9%
53.7%
0.0%
100.0%
42.2%
33.9%
7.0%
30.1%
52.4%
30.8%
65.1%
23.6%
44.5%
32.3%
27.8%
42.3%
24.3%
25.2%
36.0%
38.5%

Remaining %
39.4%
0.0%
31.6%
21.1%
34.3%
12.4%
0.0%
24.0%
63.0%
16.8%
11.3%
23.1%
29.9%
50.5%
25.4%

42

SCHOLARSHIPS BY PRIVATE SCHOOL
STOs provide scholarships from the tax credit donations to students attending qualified Arizona private
schools. A qualified school is a preschool that offers services to students with disabilities, and a
nongovernmental primary or secondary school (K-12) that is located in this state and that does not
discriminate based on race, color, disability, familial status or national origin. All teaching staff and
personnel that have unsupervised contact with students are required to be fingerprinted. A qualified
school does not include a charter school or any program operated by a charter school.
In terms of where the scholarship money went within Arizona, 63.1% of the scholarships and 60.8% of the
scholarship money went to schools located in Maricopa County. The following map shows the number of
scholarships, the amount of scholarships and the average scholarship paid out by county in FY2016.

Table 11 (pg. 44) shows the cities or towns within which scholarship money was received, the number of
scholarships, total scholarships and the average scholarship amount. The majority of scholarship money
and number of scholarships went to students attending private schools within the City of Phoenix. Private
schools located in Phoenix received $39.0 million or 29.9% of the total scholarship amount from all credit
programs. The largest total average scholarship of $12,004 was for a school located in Cornville.
Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

43

Table 11
FY 2016 Total Scholarships - All Credit Programs by Location of Private School
City/Town
Ajo
Anthem
Anthem/Peoria
Avondale
Bapchule
Benson
Bisbee
Buckeye
Bullhead City
Bylas
Camp Verde
Casa Grande
Cave Creek
Chandler
Chinle
Chino Valley
Cornville
Cottonwood
Douglas
Flagstaff
Florence
Fountain Hills
Gilbert
Gilbert/Goodyear
Glendale
Globe
Goodyear
Holbrook
Kingman
Kykotsmovi
Lake Havasu City
Laveen
Litchfield Park
Maricopa
Mayer
Mesa
Nogales
Oro Valley
Page
Paradise Valley
Payson
Peoria
Peridot
Phoenix
Picacho
Pinetop
Prescott

#

$ Amount
3
110
19
589
566
14
16
200
6
34
251
330
430
3,538
9
2
1
657
194
866
8
54
1,989
10
3,809
15
1,587
49
246
82
258
11
336
3
22
2,657
488
539
11
694
136
2,268
48
22,508
25
11
1,694

$2,152
$186,936
$29,093
$719,163
$536,173
$10,683
$45,940
$188,594
$13,766
$22,931
$345,478
$732,643
$718,887
$6,763,120
$2,834
$1,000
$12,004
$891,175
$820,002
$1,090,954
$8,021
$77,778
$5,258,553
$17,210
$4,541,494
$8,155
$1,850,908
$9,331
$162,851
$130,057
$407,938
$6,500
$514,068
$5,301
$155,082
$3,285,687
$734,398
$933,654
$7,131
$2,085,369
$187,224
$3,787,619
$19,687
$39,048,396
$12,747
$19,610
$1,889,594

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average
$717
$1,699
$1,531
$1,221
$947
$763
$2,871
$943
$2,294
$674
$1,376
$2,220
$1,672
$1,912
$315
$500
$12,004
$1,356
$4,227
$1,260
$1,003
$1,440
$2,644
$1,721
$1,192
$544
$1,166
$190
$662
$1,586
$1,581
$591
$1,530
$1,767
$7,049
$1,237
$1,505
$1,732
$648
$3,005
$1,377
$1,670
$410
$1,735
$510
$1,783
$1,115
44

Table 11
FY 2016 Total Scholarships - All Credit Programs by Location of Private School
City/Town
Queen Creek
Rock Point
Safford
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

#

TOTAL

31
63
3
159
206
3,226
15
485
559
599
31
136
1,931
15,517
7
83
269
49
113
16
2,664
73,555

$ Amount
$41,047
$193,440
$2,427
$378,624
$274,158
$7,090,571
$49,746
$753,077
$899,536
$408,937
$50,600
$101,552
$2,890,194
$33,763,951
$40,380
$33,874
$316,824
$98,100
$98,578
$43,500
$4,991,508
$130,818,514

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Average
$1,324
$3,070
$809
$2,381
$1,331
$2,198
$3,316
$1,553
$1,609
$683
$1,632
$747
$1,497
$2,176
$5,769
$408
$1,178
$2,002
$872
$2,719
$1,874
$1,779

45

FY2016 Scholarships by Private School
STOs provided scholarships from all four credit programs to 352 private schools in FY2016. There were 53
private schools that received scholarship money from 11 or more STOs. One private school, Brophy College
Preparatory, received scholarships from 21 STOs. Of the 352 private schools, 83 received scholarship
money from only one STO. Table 12 (pg. 49) lists the 352 private schools with students that received
scholarship money from one or more of the four credit programs in FY2016. In addition, the total average
scholarship for all credit programs and the sum of future reserved scholarships for all credit programs are
provided.

Top 10 Private Schools by Original Individual Scholarships in FY2016
Salpointe Catholic High School

$2.1

Northwest Christian School (P)

$2.0

Brophy College Preparatory

$1.7

Xavier College Preparatory

$1.7

Cornerstone Christian Academy/Pusch Ridge

$1.6

Seton Catholic High School

$1.3

Gilbert Christian Schools

$1.2

St. Mary's High School

$1.2

Notre Dame Preparatory
Valley Christian High School

Millions

$1.1
$1.0

Original Individual Scholarships – Ten private schools received more than $1.0 million in original individual
scholarships in FY2016. Northwest Christian School received the largest number of scholarships totaling
1,179 while Latch School-ACCEL had the largest average scholarship of $17,495.

Top 10 Private Schools by Switcher Individual Scholarships in FY2016
Millions
Northwest Christian School (P)

$0.88

Xavier College Preparatory

$0.88

Salpointe Catholic High School

$0.79

Cornerstone Christian Academy/Pusch Ridge

$0.75

Gilbert Christian Schools
Scottsdale Christian Academy

$0.62
$0.60

Notre Dame Preparatory

$0.58

St. Mary's High School

$0.57

Torah Day School of Phoenix

$0.55

Brophy College Preparatory

$0.54

Switcher Individual Scholarships – Ten private schools received more than $500,000 in switcher individual
scholarships in FY2016. Northwest Christian School received the largest number of scholarships totaling
730 while Life Development Institute had the largest average scholarship of $17,354.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

46

Top 10 Private Schools by Low-Income Corporate Scholarships in FY2016
San Miguel High School
St. John the Evangelist School
St. Mary's High School
Yuma Catholic High School
Salpointe Catholic High School
Santa Cruz Catholic School
Scottsdale Christian Academy
Phoenix Christian Preparatory Schools
Brophy College Preparatory
Imago Dei Middle School

Millions
$2.7

$2.3
$2.1
$1.9
$1.7
$1.4
$1.2
$1.2
$1.1
$1.0

Low-Income Corporate Scholarships – Nine private schools received more than $1.0 million in low-income
corporate scholarships in FY2016. St. Mary’s High School received the largest number of scholarships
totaling 890. Lauren’s Institute for Education School had the largest average scholarship amount of $7,448.
Several private schools will show a calculated average scholarship from an individual STO that is greater
than the $6,400 low-income scholarship cap. Due to current reporting requirements, the annual
scholarship data reported by the STOs contains scholarships paid during the fiscal year which may include
scholarships for both the 15/16 and the 16/17 academic years. Since the net number of scholarships
reported are by student and do not account for two academic years, the calculated average is distorted.
Based on the data provided by the STOs, there were no scholarships awarded greater than the statutory
cap.

Top 10 Private Schools by Disabled/Displaced Corporate Scholarships in FY2016
Millions
Lauren's Institute for Education School (LIFE)
Intermountain Academy
New Way Learning Academy
Autism Academy for Education & Development
Pieceful Solutions
The Jones-Gordon School
Desert Christian Schools
Abbie Loveland Tuller
Lexis Preparatory School
Yuma Lutheran School

$1.00
$0.69
$0.35
$0.33
$0.22
$0.10
$0.10
$0.09
$0.07
$0.06

Disabled/Displaced Corporate Scholarships – Two private schools received more than $500,000 in
disabled/displaced corporate scholarships in FY2016. Lauren’s Institute for Education School received the
largest number of scholarships totaling 76. The largest average scholarship by private school was $22,247
for both Chapel Haven West and Neurologic Music Therapy Services of Arizona.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

47

Top 10 Private Schools by Total Average Scholarship in FY2016
Oak Creek Ranch School

$12,004

Foundation for Blind Children

$11,553

Intermountain Academy

$10,611

Latch School - ACCEL

$10,191

The Family School

$10,103

Neurologic Music Therapy Services of Arizona

$9,259

Montessori West Preparatory

$8,300

St. Dominic Savio Academy

$8,035

Lauren's Institute for Education School (LIFE)

$7,741

Montessori Center School

$7,544

Total Average Scholarships – The FY2016 total overall average scholarship for all credit programs was
$1,779. Five private schools received scholarships from one or more of the credit programs that provided
an overall average scholarship greater than $10,000.

Top 10 Private Schools with Future Reserved Scholarships in FY2016
Millions
Brophy College Preparatory

$4.5

Salpointe Catholic High School

$3.6

All Saints' Episcopal Day School

$3.1

Phoenix Country Day School

$2.7

Brophy Loyola Academy
Northwest Christian School (P)

$1.8
$1.6

St. Matthew School

$1.6

St. Ambrose School

$1.5

Desert Christian Schools

$1.3

Loretto Catholic School

$1.3

Future Reserved Scholarships for All Credit Programs – In FY2016 STOs reported future reserved
scholarships for students attending 285 private schools. Those students that have not identified a private
school to the STO at the time of the report (scholarships for new applicants reserved for following academic
year or students that will be transitioning to different middle or high school) are included in the
“Undecided” category. Seventeen private schools were reported by STOs to have students with future
reserved scholarships greater than $1 million from one or more of the credit programs. Salpointe Catholic
High School has the largest number of students with future reserved scholarships at 1,488. It should be
noted that a portion of the reserved future year awards reported by STOs may be for scholarships to be
awarded in the upcoming academic year.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

48

Table 12
FY 2016 Scholarships by Private School

Private School
2nd Street Children's School
91st Psalm Christian School
Abbie Loveland Tuller
Ace Academy
ACES (Austin Centers for Exceptional Students)
Adobe Adventist Christian School
Ahwatukee Foothills Montessori
Ajo Calvary Christian Academy
Aldea Montessori
Aleph Bet Kindergarten
Al-Huda School
All Saints Catholic School (Our Lady Of The Mountains)
All Saints' Episcopal Day School
Ambassador Christian Academy
American Family Education
American Indian Christian School
Angels in Autism (AZ Behavior & Autism)
Annunciation Catholic School
Apache Baptist Academy
Apostolic Faith Center Christian
Arcadia Christian School
Arcadia Montessori
Arizona Cultural Academy
Arizona International Academy
Arizona Language Preparatory
Arizona Lutheran Academy
Arrowhead Christian Academy
Arrowhead Montessori School
Ascension Lutheran School
Atonement Lutheran School
Autism Academy for Education & Development
Awakening Seed School
AZ Aspire Academy
Banner Children's Academy
Bayer Private School
Beautiful Savior Academy
Bella Vista College Preparatory School
Bethany Christian School

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
10
$36,783
8
$12,875
2
$1,450
52
$40,528
77
$73,477
53
$127,170
9
$20,963
6
$13,100
6
$3,350
12
$9,046
8
$1,751
4
$450
0
$0
0
$0
0
$0
6
$8,760
4
$3,000
0
$0
9
$33,082
10
$23,904
1
$500
3
$2,152
0
$0
0
$0
16
$28,619
13
$17,692
6
$9,200
0
$0
8
$47,830
3
$2,750
11
$38,435
7
$28,000
0
$0
68
$170,903
32
$87,933
27
$51,225
181
$367,274
114
$204,150
162
$813,778
24
$29,401
7
$11,646
0
$0
22
$22,317
9
$13,426
0
$0
30
$58,028
8
$32,524
0
$0
0
$0
0
$0
1
$125
158
$198,442
98
$136,324
50
$40,539
15
$13,112
10
$6,510
8
$3,250
0
$0
4
$11,100
12
$32,400
1
$950
0
$0
0
$0
6
$21,600
7
$23,350
0
$0
106
$268,846
81
$213,909
92
$217,500
7
$18,900
7
$12,985
0
$0
0
$0
0
$0
0
$0
170
$310,226
88
$101,699
48
$61,179
153
$186,898
100
$87,541
85
$74,132
4
$8,578
2
$2,050
0
$0
19
$37,944
28
$25,029
0
$0
90
$128,093
51
$66,931
16
$14,919
18
$42,082
25
$22,482
13
$59,210
22
$87,048
14
$34,987
3
$7,150
3
$3,355
3
$2,784
0
$0
2
$11,025
1
$6,995
0
$0
24
$32,464
11
$14,699
4
$4,500
8
$9,242
9
$5,481
2
$1,525
16
$50,185
12
$52,942
5
$21,900
191
$386,353
153
$255,132
72
$128,439

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
0
$0
$2,555
19
$39,739
0
$0
$1,325
76
$181,675
19
$85,021
$3,061
18
$80,294
1
$1,500
$510
3
$3,804
0
$0
$0
2
$25,338
0
$0
$1,176
0
$0
0
$0
$2,874
8
$35,631
0
$0
$717
2
$300
0
$0
$1,586
0
$0
0
$0
$4,598
1
$3,000
0
$0
$3,691
0
$0
0
$0
$2,441
98
$253,712
0
$0
$3,031
182
$3,106,140
0
$0
$1,324
21
$34,314
0
$0
$1,153
12
$11,743
0
$0
$2,383
0
$0
0
$0
$125
0
$0
6
$10,485
$1,237
48
$122,822
1
$58
$674
7
$1,440
0
$0
$2,719
12
$32,400
0
$0
$950
0
$0
0
$0
$3,458
0
$0
0
$0
$2,510
88
$250,375
0
$0
$2,278
0
$0
0
$0
$0
2
$948
1
$4,159
$1,555
69
$117,402
1
$1,000
$1,031
71
$145,444
0
$0
$1,771
1
$25
0
$0
$1,340
5
$1,006
0
$0
$1,337
27
$42,841
31
$326,859
$5,180
22
$683,610
0
$0
$3,312
8
$27,662
5
$15,902
$2,004
5
$21,995
3
$11,936
$4,993
1
$68,625
0
$0
$1,325
16
$25,285
0
$0
$855
4
$6,842
2
$7,265
$3,780
29
$108,085
8
$6,000
$1,830
143
$316,371
49

Table 12
FY 2016 Scholarships by Private School

Private School
Beyond Autism
Big Dreams Preschool & Kindergarten
Black Mountain Science Academy
Blessed Sacrament Kindergarten
Bourgade Catholic High School
Breakthrough Academy
Bridges Preschool & Kindergarten (G)
Brightmont Academy
Brophy College Preparatory
Brophy Loyola Academy
Calvary Baptist School
Calvary Chapel Christian School
Calvary Christian Academy (LH)
Calvary Christian School
Calvary Shadows Assembly of God
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
Cedar Tree Montessori
Chandler Christian Academy
Chandler Christian School
Chaparral Christian Preschool & Kindergarten
Chapel Haven West
Cheder Lubavitch
Chinle Adventist Elementary
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

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
1
$1,289
0
$0
0
$0
0
$0
0
$0
0
$0
6
$22,480
6
$16,703
0
$0
1
$975
2
$13,675
1
$1,400
523
$852,163
388
$479,972
444
$764,868
5
$16,112
4
$13,263
0
$0
3
$2,730
2
$1,790
1
$500
3
$15,058
1
$7,348
0
$0
526
$1,736,570
201
$538,697
201
$1,061,482
0
$0
71
$317,250
71
$359,550
31
$26,827
15
$7,929
39
$52,550
147
$207,843
131
$130,173
47
$39,511
110
$191,215
80
$110,568
6
$19,155
0
$0
0
$0
0
$0
6
$3,194
9
$4,961
0
$0
12
$21,364
12
$12,874
0
$0
6
$7,856
9
$7,955
0
$0
117
$235,457
68
$88,681
66
$21,341
42
$31,206
25
$15,278
15
$20,250
13
$15,172
15
$15,686
6
$15,950
2
$3,400
1
$3,306
0
$0
248
$497,700
215
$220,416
153
$177,699
37
$81,418
23
$45,978
2
$3,000
10
$52,680
6
$17,800
0
$0
0
$0
1
$50
1
$4,460
113
$249,764
77
$144,254
0
$0
0
$0
0
$0
22
$42,200
6
$19,220
7
$9,075
0
$0
2
$1,474
1
$968
0
$0
16
$98,982
15
$95,643
12
$9,800
9
$2,834
0
$0
0
$0
29
$54,316
18
$45,996
3
$13,377
319
$492,493
199
$327,734
21
$34,953
0
$0
0
$0
0
$0
222
$266,791
137
$125,367
103
$54,990
136
$128,629
135
$75,589
119
$86,201
247
$490,101
160
$231,630
30
$55,250
8
$26,280
9
$11,095
1
$411

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
0
$0
$1,289
0
$0
0
$0
$0
1
$945
0
$0
$3,265
0
$0
0
$0
$4,013
0
$0
12
$51,830
$1,572
285
$644,567
5
$17,549
$3,352
8
$63,813
0
$0
$837
0
$0
1
$3,628
$5,207
4
$48,840
0
$0
$3,596
851
$4,475,762
0
$0
$4,766
124
$1,794,182
2
$5,270
$1,064
3
$2,134
1
$880
$1,161
164
$185,201
0
$0
$1,637
90
$186,569
0
$0
$0
2
$628
0
$0
$544
1
$500
0
$0
$1,427
6
$4,183
0
$0
$1,054
5
$6,345
0
$0
$1,376
10
$4,279
7
$11,271
$876
49
$79,175
0
$0
$1,377
0
$0
0
$0
$2,235
2
$5,012
21
$23,370
$1,443
297
$465,961
0
$0
$2,103
47
$96,896
0
$0
$4,405
0
$0
1
$1,975
$2,162
1
$10,400
0
$0
$2,074
73
$132,552
0
$0
$1,918
0
$0
0
$0
$2,177
3
$917
1
$22,247
$6,172
0
$0
0
$0
$4,754
5
$14,700
0
$0
$315
0
$0
0
$0
$2,274
14
$21,677
2
$2,479
$1,585
155
$207,585
0
$0
$0
1
$931
1
$500
$967
180
$476,679
4
$4,069
$747
73
$39,166
1
$5
$1,774
176
$282,850
8
$59,349
$3,736
4
$77,590
50

Table 12
FY 2016 Scholarships by Private School
Original Individual
Switcher Individual
Low-Income Corporate
Private School
Number
$ Amount
Number
$ Amount
Number
$ Amount
Clear View Academy
0
$0
0
$0
0
$0
Cochise SDA Christian School
4
$1,009
2
$4,000
4
$19,125
Community Montessori
2
$3,375
4
$27,636
0
$0
Congregation Anshei Israel Preschool & Kindergarten
7
$350
7
$18,645
5
$1,625
Cornerstone Christian Academy/Pusch Ridge
749
$1,605,578
372
$754,452
210
$310,689
Creative Castle Preschool & Kindergarten
10
$13,923
9
$15,170
0
$0
Creo School
46
$118,979
36
$54,658
16
$63,620
Cross of Glory Lutheran Elementary School
28
$37,828
24
$20,268
4
$8,448
Cross Roads Preschool & Kindergarten
1
$664
0
$0
0
$0
Crossroads Community School (Hope Christian Academy)
96
$176,412
62
$108,050
7
$14,000
Darkaynu (Tucson Jewish Montessori)
0
$0
0
$0
0
$0
Dayspring Kindergarten
17
$70,575
17
$23,289
0
$0
Desert Christian Schools
352
$813,715
220
$367,865
187
$388,755
Desert Garden Montessori
125
$230,597
93
$109,067
46
$148,856
Desert Jewish Academy
27
$76,599
21
$63,721
14
$12,381
Desert Sky Montessori
1
$6,950
1
$50
0
$0
Desert Sun Child Development Center
21
$46,374
20
$29,855
5
$9,000
Desert Valley Christian School
17
$23,501
5
$2,597
5
$9,872
Desert View Learning Center
28
$123,245
16
$68,677
4
$5,950
Desert Voices Oral Learning Center
6
$45,732
6
$37,725
0
$0
Dobson Montessori School
75
$120,451
32
$24,115
9
$23,050
Downtown Community School
2
$2,950
2
$1,640
0
$0
Dynamite Montessori School
28
$83,712
21
$59,906
0
$0
East Fork Lutheran School
62
$26,748
21
$7,126
0
$0
El Dorado Private School
14
$31,884
7
$20,519
3
$3,900
Emmanuel Christian Academy
114
$103,981
82
$31,848
49
$23,385
Emmanuel Lutheran School
95
$120,809
55
$49,082
11
$21,528
Emmaus Lutheran School
54
$48,530
21
$18,070
14
$10,646
Esther B Feldman Kindergarten
1
$984
0
$0
0
$0
Faith Christian Academy (FH)
27
$24,666
7
$5,950
20
$47,162
Faith Christian School
91
$138,053
48
$41,755
9
$15,850
Faith Community Academy
85
$118,627
76
$55,507
50
$54,655
Faith Lutheran School (M)
83
$120,442
80
$33,360
43
$36,020
Family Life Academy
103
$143,443
49
$48,864
48
$71,085
Family of Christ Learning Center
14
$21,518
12
$12,745
0
$0
First Baptist Christian Academy (SV)
112
$149,508
88
$64,691
10
$15,200
First Southern Christian School
71
$110,005
41
$14,027
15
$14,407
Flagstaff Community Christian School
146
$178,322
141
$119,067
123
$180,509
Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
0
$0
$0
10
$2,791
6
$21,805
$2,871
11
$141,153
0
$0
$5,168
1
$360
0
$0
$1,085
30
$115,715
4
$5,503
$2,005
590
$1,024,366
0
$0
$1,531
3
$2,307
0
$0
$2,421
0
$0
2
$3,789
$1,213
12
$15,680
0
$0
$664
1
$1,781
2
$4,387
$1,813
99
$235,457
0
$0
$0
4
$6,874
0
$0
$2,761
0
$0
29
$95,313
$2,114
557
$1,328,672
6
$10,195
$1,847
10
$17,722
3
$11,197
$2,522
0
$0
0
$0
$3,500
0
$0
0
$0
$1,853
0
$0
0
$0
$1,332
10
$42,411
0
$0
$4,122
0
$0
6
$25,500
$6,053
0
$0
5
$20,342
$1,553
33
$76,850
0
$0
$1,148
0
$0
0
$0
$2,931
17
$16,354
0
$0
$408
14
$3,975
1
$12,265
$2,743
14
$34,927
1
$3,637
$662
66
$35,719
0
$0
$1,189
44
$80,004
1
$50
$859
15
$15,026
0
$0
$984
1
$979
0
$0
$1,440
22
$21,394
1
$500
$1,316
18
$37,073
5
$4,322
$1,079
164
$346,991
1
$500
$919
46
$20,186
2
$1,500
$1,311
93
$105,999
0
$0
$1,318
6
$5,536
0
$0
$1,092
30
$28,762
5
$3,171
$1,073
34
$40,201
3
$10,619
$1,166
156
$358,609
51

Table 12
FY 2016 Scholarships by Private School

Private School
Florence Baptist Academy
Foundation for Blind Children
Fourteen Six Christian Academy
Freedom Christian Academy
Gary K. Herberger Young Scholar's Academy
Gateway Academy
Gateway Baptist Academy (G)
Gethsemane Lutheran School
Gilbert Christian Schools
Glendale Christian Academy
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)
Graysmark Academy
Green Fields Country Day School
Guiding Light Christian Educational Center (GLCP)
Hand in Hand Christian School
Harvest Kidz School
Heritage Montesori
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
Inspire Kids Montessori
Intermountain Academy
International School of Arizona
International School of Tucson
Ironwood Hill School
Joanne Todd Christian School

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
5
$6,100
2
$921
1
$1,000
2
$19,825
2
$22,668
1
$5,000
12
$7,463
3
$1,592
0
$0
54
$44,657
53
$32,530
94
$170,583
25
$54,578
16
$21,557
7
$26,151
2
$3,758
1
$2,937
0
$0
59
$44,223
47
$30,719
21
$9,068
136
$184,190
97
$125,555
3
$6,901
554
$1,189,216
317
$619,573
139
$334,457
63
$64,685
43
$23,043
68
$75,142
62
$47,540
18
$11,791
28
$116,755
0
$0
1
$231
0
$0
13
$1,770
2
$2,116
0
$0
12
$9,580
2
$1,102
0
$0
124
$225,904
82
$134,877
15
$89,000
75
$85,752
59
$46,492
65
$55,784
103
$99,816
45
$32,574
9
$17,966
17
$16,685
26
$12,628
12
$26,200
2
$5,184
1
$117
0
$0
73
$173,801
55
$119,783
55
$144,596
13
$24,688
13
$8,912
3
$5,330
6
$4,016
5
$4,017
6
$5,842
1
$354
3
$2,420
0
$0
0
$0
7
$19,865
0
$0
46
$8,827
3
$504
0
$0
7
$5,975
2
$2,459
1
$500
6
$13,419
9
$12,890
0
$0
31
$85,396
49
$35,041
2
$9,620
69
$251,073
14
$28,627
193
$959,650
149
$134,091
96
$68,992
173
$261,615
152
$227,995
90
$101,160
121
$165,259
51
$132,325
27
$86,864
30
$84,480
3
$20,263
1
$1,150
0
$0
4
$8,600
13
$9,200
32
$233,800
33
$157,408
29
$28,788
2
$7,100
50
$77,656
39
$48,104
68
$217,511
0
$0
0
$0
0
$0
30
$58,382
19
$39,718
0
$0

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
0
$0
$1,003
1
$1,000
4
$56,487
$11,553
0
$0
0
$0
$604
16
$3,241
5
$26,389
$1,331
85
$249,579
1
$3,973
$2,169
23
$22,100
2
$17,279
$4,795
3
$58,961
0
$0
$661
26
$23,201
0
$0
$1,342
102
$167,385
7
$13,390
$2,121
375
$1,006,979
0
$0
$936
79
$125,929
0
$0
$1,630
36
$422,354
0
$0
$231
1
$479
0
$0
$259
0
$0
0
$0
$763
2
$800
0
$0
$2,035
58
$206,772
1
$566
$943
18
$71,384
0
$0
$958
31
$38,421
1
$500
$1,000
28
$140,136
0
$0
$1,767
16
$8,101
4
$15,450
$2,426
37
$101,912
0
$0
$1,342
9
$9,000
0
$0
$816
3
$2,590
0
$0
$694
0
$0
0
$0
$2,838
0
$0
0
$0
$190
0
$0
0
$0
$893
2
$725
0
$0
$1,754
7
$4,433
0
$0
$1,586
6
$25,460
0
$0
$4,490
2
$6,038
8
$18,134
$1,133
176
$145,896
8
$19,125
$1,384
254
$615,482
10
$14,147
$2,693
62
$215,459
0
$0
$5,353
2
$3,306
40
$692,790
$10,611
67
$81,805
0
$0
$3,020
10
$5,501
3
$2,250
$2,160
116
$258,863
1
$3,147
$3,147
0
$0
0
$0
$2,002
57
$99,996
52

Table 12
FY 2016 Scholarships by Private School

Private School
Joy Christian School
Joyful Beginnings Academy
KASL Academy for Deaf and Hard of Hearing
Kingdom Preparatory Academy
Kino Learning Center
Lamb's Gate Christian School
Latch School - ACCEL
Lauren's Institute for Education School (LIFE)
Lexington Life Academy
Lexis Preparatory School
Life Academy
Life Christian Academy
Life Development Institute
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
Mis Manos Montesorri School
Montessori Center School
Montessori Educare Academy
Montessori in the Park
Montessori International School
Montessori Kingdom of Learning
Montessori Learning Center
Montessori Matters
Montessori Preparatory Academy
Montessori West Preparatory
Most Holy Trinity Catholic School
Mount Calvary Lutheran School
Mountain Christian School
Navajo Evangelical Lutheran Mission School
Neurologic Music Therapy Services of Arizona
New Covenant Lutheran Preschool & Kindergarten
New Vistas Center for Education

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
425
$566,707
278
$265,815
285
$564,304
21
$30,539
16
$29,947
0
$0
2
$4,690
1
$2,390
3
$15,300
5
$644
5
$100
0
$0
43
$51,591
34
$25,642
34
$59,985
9
$17,644
9
$8,768
1
$3,825
5
$87,478
5
$32,267
2
$11,500
34
$59,354
28
$28,688
54
$402,200
0
$0
0
$0
18
$93,600
35
$97,478
26
$96,696
5
$20,340
0
$0
0
$0
1
$4,600
12
$29,142
11
$15,158
6
$5,420
6
$26,283
2
$34,707
3
$19,200
24
$27,387
12
$12,648
41
$146,232
46
$141,127
19
$60,625
129
$618,250
96
$140,773
29
$48,721
79
$204,276
24
$90,158
23
$60,198
0
$0
2
$580
1
$93
1
$3,399
11
$6,500
0
$0
0
$0
16
$12,554
3
$5,699
5
$11,250
4
$15,792
4
$12,607
0
$0
0
$0
0
$0
0
$0
0
$0
8
$60,350
0
$0
6
$18,710
6
$3,020
0
$0
65
$137,957
0
$0
0
$0
53
$96,243
42
$64,504
42
$168,087
33
$132,050
0
$0
0
$0
4
$4,074
4
$3,941
0
$0
0
$0
13
$39,150
0
$0
6
$13,766
0
$0
0
$0
0
$0
2
$16,600
0
$0
86
$134,759
63
$89,987
159
$429,773
10
$19,630
15
$7,371
6
$13,559
96
$159,168
58
$57,065
9
$36,275
40
$133,114
23
$60,325
0
$0
2
$20,351
2
$12,457
1
$500
19
$28,365
21
$19,238
0
$0
47
$172,332
29
$54,296
2
$2,100

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
20
$39,021
$1,424
159
$386,707
0
$0
$1,635
2
$2,729
1
$18,000
$5,769
0
$0
0
$0
$74
0
$0
8
$19,356
$1,316
70
$85,539
2
$750
$1,476
16
$30,888
5
$41,997
$10,191
0
$0
76
$996,100
$7,741
13
$194,443
3
$47,036
$6,697
7
$367,637
20
$66,556
$3,268
46
$153,667
0
$0
$4,600
0
$0
0
$0
$1,714
10
$7,438
7
$35,410
$6,422
0
$0
0
$0
$2,419
41
$303,331
0
$0
$4,227
136
$1,315,394
0
$0
$1,930
142
$450,465
1
$750
$3,148
45
$90,714
0
$0
$1,018
6
$13,984
0
$0
$591
0
$0
0
$0
$1,229
12
$39,498
0
$0
$3,550
0
$0
0
$0
$0
3
$9,662
0
$0
$7,544
0
$0
0
$0
$1,811
0
$0
0
$0
$2,122
0
$0
4
$12,887
$2,424
1
$900
0
$0
$4,002
0
$0
0
$0
$1,002
0
$0
0
$0
$3,012
0
$0
0
$0
$2,294
0
$0
0
$0
$8,300
0
$0
1
$3,628
$2,130
160
$1,092,889
0
$0
$1,308
13
$84,417
1
$3,637
$1,562
24
$28,622
0
$0
$3,070
0
$0
1
$22,247
$9,259
0
$0
1
$1,521
$1,198
1
$2,930
0
$0
$2,932
70
$167,522
53

Table 12
FY 2016 Scholarships by Private School

Private School
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 (P)
Notre Dame Preparatory
Oak Creek Ranch School
On-Track Academy
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
Page Christian School
Palm Valley Montessori
Palms Christian School
Paradise for Tots Christian Kindergarten
Paradise Valley Christian Preparatory
Pardes Jewish Day School
Parkway Children's School of Excellence
Pathways School
Payson Community Christian School
Peridot Lutheran Elementary
Phoenix Christian Academy
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

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
94
$316,720
101
$395,341
56
$251,013
8
$6,343
10
$5,774
0
$0
64
$139,585
51
$138,483
17
$11,000
7
$14,413
9
$8,641
0
$0
69
$110,196
38
$67,740
3
$9,000
22
$21,507
19
$8,430
6
$5,250
24
$45,219
28
$26,992
18
$13,935
1,179
$2,017,139
730
$883,914
228
$587,397
422
$1,075,439
287
$578,992
117
$269,927
1
$12,004
0
$0
0
$0
0
$0
0
$0
1
$1,250
283
$352,141
194
$180,152
147
$57,240
364
$428,663
261
$165,069
394
$338,536
254
$376,825
139
$189,880
98
$34,245
27
$23,685
28
$40,335
1
$500
9
$26,839
9
$19,836
9
$90
289
$246,277
152
$101,589
273
$367,501
4
$1,265
2
$40
0
$0
8
$5,211
3
$1,920
0
$0
125
$124,424
91
$72,001
55
$244,800
54
$35,720
38
$13,461
12
$25,200
1
$142
0
$0
0
$0
239
$437,022
149
$190,313
17
$26,500
157
$876,287
112
$302,635
77
$72,553
5
$5,447
5
$3,549
0
$0
5
$12,777
3
$12,509
0
$0
71
$97,515
50
$59,483
15
$30,227
30
$3,305
14
$10,022
4
$6,360
0
$0
0
$0
0
$0
267
$288,750
154
$150,723
293
$1,162,014
73
$120,641
53
$72,804
4
$13,820
207
$489,571
137
$350,022
173
$789,380
126
$344,494
116
$291,720
88
$82,043
21
$31,925
14
$13,052
8
$28,900
28
$22,239
19
$12,306
1
$50
0
$0
3
$6,010
8
$27,500
10
$4,182
3
$1,382
3
$7,000
42
$113,830
15
$42,260
11
$25,275

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
71
$347,374
$4,070
222
$891,857
0
$0
$673
2
$1,567
0
$0
$2,190
2
$18,600
0
$0
$1,441
11
$7,523
0
$0
$1,699
20
$50,168
0
$0
$749
22
$6,339
3
$6,071
$1,263
39
$144,874
10
$21,957
$1,635
933
$1,600,963
2
$1,500
$2,326
247
$525,617
0
$0
$12,004
0
$0
0
$0
$1,250
0
$0
0
$0
$945
136
$268,475
7
$12,956
$921
169
$242,432
0
$0
$1,224
123
$128,407
0
$0
$1,152
63
$89,223
0
$0
$1,732
0
$0
15
$23,046
$1,013
316
$443,928
0
$0
$218
0
$0
0
$0
$648
3
$1,788
0
$0
$1,628
2
$2,530
3
$6,087
$752
9
$4,598
0
$0
$142
1
$1,010
4
$5,751
$1,613
129
$220,242
0
$0
$3,617
9
$24,090
0
$0
$900
3
$2,885
2
$5,926
$3,121
1
$2,000
0
$0
$1,377
53
$58,161
0
$0
$410
52
$44,552
0
$0
$0
5
$4,275
10
$13,761
$2,231
233
$1,043,942
5
$2,867
$1,557
53
$116,715
0
$0
$3,151
152
$2,718,525
0
$0
$2,177
14
$42,000
25
$217,475
$4,285
5
$28,832
0
$0
$721
4
$3,404
1
$3,637
$3,096
21
$85,898
0
$0
$785
0
$0
0
$0
$2,667
25
$30,238
54

Table 12
FY 2016 Scholarships by Private School

Private School
Promiseland Christian Preschool
Quality Interactive Montessori
Queen of Peace Catholic School
Rancho Solano Schools
Red Mountain Montessori Academy
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
Running River School
S A R R C Community School
Sacred Heart Catholic School
Sacred Heart School
Saguaro Hills Adventist Christian School
Saguaro Hills Christian School
Salpointe Catholic High School
San Francisco de Asis Catholic School
San Miguel High School
San Xavier Mission School
Santa Cruz Catholic School
Satori
Scottsdale Christian Academy
Sedona Sky Academy
Seton Catholic High 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
Sonshine Preschool
Southwest Christian School
Southwest Indian School
Southwestern Christian School
Spirit of Hope Montessori
Spondeo Montessori
Ss. Peter and Paul Catholic School

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
0
$0
0
$0
0
$0
27
$53,910
18
$44,889
8
$20,200
238
$175,271
164
$75,962
263
$239,832
68
$191,029
41
$99,833
0
$0
1
$4,825
1
$50
0
$0
23
$12,996
30
$18,249
60
$67,332
71
$67,804
40
$42,976
39
$35,276
88
$127,110
60
$61,357
14
$34,600
24
$71,980
26
$30,320
0
$0
17
$25,941
17
$7,053
0
$0
31
$33,240
15
$6,574
44
$121,250
5
$15,985
0
$0
1
$1,250
3
$21,900
2
$3,000
0
$0
99
$93,770
62
$59,500
103
$166,325
121
$310,905
78
$198,520
74
$37,970
22
$24,050
12
$1,489
21
$98,827
1
$1,000
0
$0
0
$0
879
$2,052,637
424
$786,551
552
$1,704,199
163
$220,026
111
$144,160
101
$162,506
437
$377,622
257
$221,610
516
$2,681,173
110
$270,311
61
$137,216
152
$550,550
77
$123,076
48
$64,831
324
$1,380,904
17
$54,267
17
$29,578
0
$0
523
$933,895
387
$604,489
223
$1,181,540
0
$0
0
$0
0
$0
558
$1,334,119
250
$410,912
134
$163,139
32
$109,062
28
$68,960
42
$55,823
3
$7,708
3
$6,469
0
$0
137
$236,753
97
$129,955
33
$68,311
2
$1,779
1
$5,000
0
$0
13
$15,710
5
$4,773
2
$550
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
0
$0
121
$177,555
80
$66,559
47
$89,468
2
$1,615
0
$0
0
$0
4
$9,385
2
$4,084
0
$0
234
$318,377
136
$154,615
210
$283,100

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
1
$750
$750
0
$0
0
$0
$2,245
7
$7,375
2
$4,242
$743
208
$1,211,608
2
$3,982
$2,656
56
$85,823
1
$1,000
$1,958
1
$460
0
$0
$872
67
$190,353
1
$1,154
$975
22
$26,005
1
$1,100
$1,375
45
$103,334
0
$0
$2,046
0
$0
0
$0
$970
0
$0
5
$6,703
$1,766
35
$116,954
0
$0
$2,873
9
$12,775
3
$12,446
$4,668
8
$38,213
0
$0
$1,211
176
$287,000
0
$0
$2,005
1
$483
2
$7,265
$2,309
33
$326,624
0
$0
$1,000
0
$0
18
$25,175
$2,439
1,488
$3,621,730
0
$0
$1,405
95
$97,060
0
$0
$2,711
574
$746,448
5
$5,500
$2,938
45
$96,400
1
$230
$3,487
176
$516,021
0
$0
$2,466
26
$63,824
3
$2,250
$2,396
395
$889,468
0
$0
$0
2
$5,708
2
$2,736
$2,024
266
$632,228
0
$0
$2,293
9
$26,700
0
$0
$2,363
10
$19,006
1
$1,971
$1,631
33
$47,226
0
$0
$2,260
3
$1,915
0
$0
$1,052
22
$47,015
1
$2,271
$2,271
0
$0
0
$0
$0
58
$92,436
6
$15,248
$2,541
0
$0
0
$0
$1,345
0
$0
0
$0
$808
0
$0
0
$0
$2,245
0
$0
3
$1,875
$1,300
340
$425,269
55

Table 12
FY 2016 Scholarships by Private School

Private 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
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

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
389
$494,200
299
$230,417
385
$391,499
186
$277,196
148
$100,083
197
$199,635
138
$187,402
114
$147,459
288
$757,725
29
$59,903
33
$50,917
0
$0
87
$168,327
70
$98,759
125
$138,227
89
$207,934
69
$92,633
87
$230,509
239
$311,684
162
$166,143
301
$525,554
177
$230,922
138
$84,598
214
$225,110
65
$240,662
42
$101,556
52
$36,406
190
$330,279
131
$187,560
127
$160,742
2
$20,140
0
$0
0
$0
234
$332,749
153
$166,841
136
$277,611
217
$173,735
128
$93,224
235
$414,127
340
$465,321
233
$284,744
300
$325,783
303
$240,213
242
$145,640
372
$593,743
210
$226,113
181
$137,930
197
$167,618
317
$441,973
194
$250,428
98
$31,785
91
$180,943
47
$103,056
470
$2,285,296
318
$279,163
260
$213,695
415
$369,278
164
$294,272
96
$214,693
31
$56,964
144
$178,746
118
$109,667
146
$303,264
164
$278,687
96
$132,415
103
$55,501
202
$243,434
160
$118,504
351
$508,047
3
$2,465
4
$17,765
3
$15
8
$12,098
6
$4,402
0
$0
15
$30,700
11
$8,746
2
$600
358
$391,056
200
$185,008
144
$66,402
769
$1,182,677
519
$572,956
890
$2,059,149
232
$291,385
127
$148,871
391
$515,870
0
$0
0
$0
0
$0
285
$252,052
146
$113,462
168
$43,423
187
$466,472
101
$229,526
17
$42,200
131
$144,503
226
$166,220
209
$225,450
30
$85,382
20
$31,429
0
$0
180
$264,729
99
$171,546
90
$77,385
293
$448,770
161
$204,800
135
$65,593
1

$1,176

1

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

$2,650

1

$5,100

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
16
$32,977
$1,055
319
$407,643
0
$0
$1,086
83
$243,584
5
$9,337
$2,022
299
$1,509,134
1
$750
$1,771
60
$105,954
0
$0
$1,437
60
$52,850
8
$15,300
$2,160
144
$632,258
22
$46,356
$1,450
352
$711,242
0
$0
$1,022
39
$143,939
0
$0
$2,381
78
$160,950
5
$11,697
$1,524
359
$660,143
2
$12,000
$8,035
0
$0
4
$2,750
$1,480
338
$582,770
7
$13,626
$1,183
78
$124,291
0
$0
$1,232
266
$885,095
0
$0
$1,068
274
$305,684
1
$299
$903
126
$329,732
0
$0
$1,189
184
$404,870
1
$750
$4,220
154
$809,868
12
$19,120
$877
210
$271,969
0
$0
$1,945
113
$199,431
9
$18,028
$1,462
189
$596,574
0
$0
$1,285
88
$356,058
5
$17,150
$1,236
199
$1,246,520
1
$5,500
$2,340
0
$0
0
$0
$1,179
10
$8,356
0
$0
$1,430
28
$50,034
1
$750
$915
158
$210,779
6
$11,014
$1,752
225
$463,289
0
$0
$1,275
235
$1,552,233
0
$0
$0
5
$3,377
0
$0
$683
185
$155,730
1
$750
$2,415
40
$115,870
0
$0
$947
103
$96,600
0
$0
$2,336
0
$0
2
$10
$1,385
90
$92,300
0
$0
$1,221
185
$241,747
0

$0

$2,975

4

$7,513
56

Table 12
FY 2016 Scholarships by Private School

Private School
St. Thomas the Apostle Catholic School
St. Timothy Catholic Academy (Alma School)
St. Timothy Catholic School
St. Vincent de Paul School
Summit School of Ahwatukee
Sun Valley Indian School
Sunrise Montessori School
Tanque Verde Lutheran Preschool/Kindergarten
Tempe Montessori
Tesseract School
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 IDEA School
The Jones-Gordon School
The Learning Lab
The Learning Pad
The Orme School
The Vine Preparatory Academy
Thunderbird Adventist Academy
Thunderbird Christian Elementary School
Torah Day School of Phoenix
Tri-City Christian Academy
Trinity Christian School (CV)
Trinity Christian School (M)
Trinity Christian School (P)
Trinity Lutheran School
Trinity United Methodist Kindergarten
Truly Free School
Truthful Beginnings
Tucson Baptist Academy
Tucson Community School
Tucson Hebrew Academy
Tucson Waldorf School
UNDECIDED

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
348
$434,000
177
$205,726
116
$70,797
0
$0
0
$0
30
$22,450
182
$304,391
119
$137,618
72
$26,897
428
$393,452
314
$141,030
374
$149,180
124
$390,701
62
$232,417
13
$17,900
19
$28,582
12
$22,018
0
$0
12
$32,529
11
$13,839
0
$0
11
$27,757
10
$10,643
0
$0
34
$59,683
15
$27,508
8
$17,200
34
$59,501
12
$21,105
9
$29,991
7
$21,076
6
$15,377
0
$0
0
$0
0
$0
0
$0
10
$113,439
9
$78,527
0
$0
13
$15,752
10
$10,468
0
$0
5
$11,225
5
$5,986
0
$0
101
$427,560
60
$236,785
59
$294,900
26
$25,336
14
$16,077
9
$9,585
23
$119,466
30
$107,480
9
$18,250
2
$2,151
1
$953
0
$0
1
$1,027
8
$5,598
1
$3,985
17
$118,800
5
$36,282
0
$0
4
$6,130
6
$6,670
8
$35,400
98
$163,433
16
$24,074
15
$54,347
54
$59,233
54
$31,647
4
$10,210
251
$233,622
347
$549,015
622
$745,658
233
$301,703
157
$114,493
143
$317,592
0
$0
0
$0
2
$1,000
20
$34,850
15
$10,525
0
$0
414
$431,844
297
$191,174
225
$219,887
149
$231,811
81
$78,683
53
$66,534
7
$9,974
7
$3,767
5
$14,750
2
$6,145
2
$2,010
0
$0
3
$2,427
0
$0
0
$0
49
$49,237
37
$32,496
25
$27,087
12
$33,590
12
$17,212
5
$755
160
$437,619
90
$372,940
93
$317,550
102
$204,380
87
$156,243
75
$262,001
0
$0
0
$0
0
$0

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
3
$510
$1,104
131
$207,839
0
$0
$748
31
$32,600
0
$0
$1,257
48
$87,238
3
$7,625
$618
97
$145,936
2
$1,500
$3,197
208
$516,976
0
$0
$1,632
0
$0
0
$0
$2,016
0
$0
0
$0
$1,829
12
$16,158
2
$800
$1,783
0
$0
0
$0
$2,011
12
$6,625
0
$0
$2,804
7
$14,572
0
$0
$0
1
$463
0
$0
$10,103
0
$0
0
$0
$1,140
0
$0
0
$0
$1,721
3
$1,905
3
$1,130
$4,307
91
$328,013
5
$8,791
$1,107
59
$153,533
29
$101,672
$3,812
56
$169,719
6
$5,100
$912
0
$0
0
$0
$1,061
2
$687
0
$0
$7,049
0
$0
0
$0
$2,678
0
$0
2
$3,982
$1,877
24
$258,306
1
$4,950
$938
38
$222,612
14
$10,441
$1,247
107
$317,000
5
$7,712
$1,378
237
$531,729
0
$0
$500
0
$0
0
$0
$1,296
10
$8,878
4
$4,392
$901
270
$336,803
1
$3,628
$1,340
132
$120,556
1
$2,271
$1,538
5
$54,816
0
$0
$2,039
0
$0
0
$0
$809
0
$0
0
$0
$980
32
$23,919
0
$0
$1,778
12
$25,214
1
$500
$3,281
74
$238,013
4
$5,512
$2,344
67
$72,165
0
$0
$0
16
$437,591
57

Table 12
FY 2016 Scholarships by Private School

Private School
Valley Baptist School
Valley Christian High School
Valley Lutheran High School
Verde Valley Adventist School
Verde Valley Christian School
Verde Valley School
Veritas Academy of Tucson
Veritas Christian Community School
Ville de Marie Academy
Vision Christian Academy
West Valley Christian School
Western Hills Baptist School
White Mountain Christian School
White Mountain Montessori School
Wickenburg Christian Academy (Legacy High)
Wings on Words
Woodbridge Private School
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

Original Individual
Switcher Individual
Low-Income Corporate
Number
$ Amount
Number
$ Amount
Number
$ Amount
2
$1,034
7
$1,367
0
$0
345
$1,036,014
215
$484,175
116
$574,100
312
$344,377
193
$160,574
44
$52,065
7
$6,345
1
$800
0
$0
121
$243,018
98
$119,563
66
$50,905
6
$21,511
2
$8,000
1
$3,000
102
$115,112
77
$86,003
51
$64,400
124
$242,076
84
$99,450
14
$18,550
97
$164,636
80
$101,148
27
$41,500
40
$36,745
28
$12,630
20
$6,300
103
$145,782
71
$71,259
65
$152,558
2
$2,345
0
$0
0
$0
1
$1,067
0
$0
0
$0
6
$8,803
5
$10,807
0
$0
117
$160,784
92
$84,636
43
$60,262
7
$10,310
2
$5,848
2
$800
5
$5,828
5
$1,675
0
$0
6
$8,884
8
$3,145
0
$0
742
$1,704,010
446
$875,873
394
$754,538
0
$0
0
$0
12
$25,000
20
$88,614
23
$37,584
23
$29,895
10
$3,821
6
$2,797
2
$6,500
47
$28,168
12
$6,007
18
$25,159
208
$363,535
175
$196,019
342
$1,939,917
199
$310,406
162
$165,972
97
$249,622
TOTALS 31,578
$54,433,866
20,964
$28,523,502
20,077
$43,465,758

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Disabled/Displaced
Sum of All Future
Corporate
Total Average
Reserved
Scholarship Number $ Amount
Number
$ Amount
0
$0
$267
1
$375
6
$12,587
$3,089
189
$957,631
0
$0
$1,015
62
$151,353
0
$0
$893
0
$0
1
$3,941
$1,460
25
$86,438
0
$0
$3,612
4
$18,000
0
$0
$1,154
89
$145,842
0
$0
$1,622
36
$28,441
1
$2,900
$1,513
114
$163,968
0
$0
$633
7
$4,967
7
$20,872
$1,587
90
$405,033
0
$0
$1,172
0
$0
0
$0
$1,067
0
$0
0
$0
$1,783
0
$0
2
$7,256
$1,232
89
$141,988
4
$4,600
$1,437
5
$6,516
0
$0
$750
2
$3,841
0
$0
$859
10
$5,333
1
$10,000
$2,113
409
$1,118,016
0
$0
$2,083
0
$0
0
$0
$2,365
7
$20,700
0
$0
$729
9
$87,137
0
$0
$771
1
$7,578
9
$17,836
$3,430
225
$591,116
20
$60,680
$1,646
114
$130,912
936
$4,395,388
$1,779
24,271 $68,930,000

58

Top 20 Private Schools by Estimated Total Scholarships Since 1998
Millions
St. Mary's High School

$25.6

Salpointe Catholic High School

$24.5

Brophy College Preparatory

$23.6

Northwest Christian School

$21.5

Cornerstone Christian Academy/Pusch Ridge

$19.8

Xavier College Preparatory

$19.0

Scottsdale Christian Academy

$19.0

Valley Christian High School

$17.2

Bourgade Catholic High School

$15.4

Desert Christian Schools

$13.2

Phoenix Christian Preparatory Schools

$12.7

Seton Catholic High School

$12.1

Joy Christian School

$11.9

San Miguel High School

$11.0

Yuma Catholic High School

$10.3

Gilbert Christian Schools

$10.2

Notre Dame Preparatory

$9.9

Phoenix Country Day School

$9.2

Grace Community Christian School

$8.9

The Gregory School/St. Gregory College Preparatory

$8.9

Estimated Total Scholarships Received by Private Schools Since 1998
Table 13 (pg. 60), 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 four
programs since 1998. Over 600 private schools are on this list which does include schools that are no
longer in operation. School name changes and merging of schools has been incorporated when the
information has been provided by the STOs. These scholarship amounts are estimated for two reasons. For
the first several years of the private school tuition organization tax credit program (original individual only),
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/Caitlin Wooten at the Arizona Department of
Revenue at 602-716-6923 or 602-716-6072.

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

59

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
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
Agape Youth Ranch Academy
Ahwatukee Foothills Montessori
Ajo Calvary Christian Academy
Aldea Montessori
Aleph Bet Kindergarten
Alethia Academy
Al-Huda School
All Saints Catholic School (Our Lady Of The Mountains)
All Saints' Episcopal Day School
Alpha Omega Academy
Ambassador Christian Academy
American Christian Academy
American Family Education
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

Original Individual
$316,432
$1,080,123
$5,676
$886,275
$140,275
$17,881
$575,074
$20,825
$31,449
$184,321
$14,172
$4,794
$261,977
$11,291
$453,039
$305,838
$174,678
$662,426
$2,172,800
$4,479,824
$20,043
$116,855
$3,420
$24,127
$1,596,922
$4,593
$24,257
$984,110
$62,088
$9,503
$101,168
$126,164
$159,735
$0

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$39,510
$115,755
$0
$36,780
$0
$0
$54,843
$3,581
$5,225
$8,700
$0
$0
$70,514
$1,489
$42,722
$261,901
$0
$108,667
$225,537
$464,031
$0
$46,705
$0
$13,991
$109,579
$0
$13,717
$332,218
$11,460
$874
$11,100
$0
$69,851
$0

Low-Income
Corporate
$29,370
$917,605
$0
$453,931
$0
$0
$32,600
$14,835
$0
$0
$0
$0
$550
$0
$9,200
$52,200
$0
$0
$408,914
$2,503,084
$0
$7,000
$0
$0
$3,700
$0
$630
$78,245
$7,467
$0
$162,326
$0
$0
$20,000

Disabled/Displaced
Corporate
$0
$19,959
$0
$142,531
$0
$0
$114,223
$1,500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$100
$0
$0
$0
$0
$54,080
$12,150
$58
$0
$0
$0
$0
$0

Total Scholarships
$385,313
$2,133,442
$5,676
$1,519,516
$140,275
$17,881
$776,741
$40,742
$36,674
$193,021
$14,172
$4,794
$333,040
$12,780
$504,961
$619,939
$174,678
$771,093
$2,807,251
$7,446,939
$20,043
$170,661
$3,420
$38,118
$1,710,201
$4,593
$92,684
$1,406,723
$81,074
$10,377
$274,594
$126,164
$229,586
$20,000
60

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
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
AZ Assist Academy
AZ Aspire Academy
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
Big Dreams Preschool & Kindergarten
Bios Christian Academy
Black Mountain Science Academy
Blessed Sacrament Kindergarten
Beyond Autism
Bourgade Catholic High School
Boys Hope/Girls Hope

Original Individual
$14,203
$2,844,775
$426,412
$40,310
$4,439,615
$214,067
$2,024,556
$48,880
$18,500
$1,281,291
$1,585,245
$7,043
$60,728
$3,668
$1,005,512
$1,892
$3,355
$892
$28,973
$465,164
$57,629
$341,203
$450
$356,020
$141,146
$119,138
$5,837,587
$2,177
$1,317,878
$94,520
$545,127
$1,289
$10,758,053
$13,551

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$577,433
$57,824
$12,941
$318,261
$0
$198,167
$19,333
$0
$44,736
$178,874
$4,900
$34,265
$0
$121,319
$0
$2,784
$0
$6,995
$0
$38,094
$13,861
$0
$79,642
$0
$0
$679,831
$1,571
$90,191
$32,192
$40,914
$0
$1,144,411
$0

Low-Income
Corporate
$0
$861,195
$0
$11,260
$201,859
$0
$473,553
$5,580
$3,500
$3,510
$129,025
$0
$61,210
$0
$13,400
$0
$900
$0
$0
$0
$6,305
$1,600
$0
$128,300
$0
$0
$377,471
$0
$131,354
$0
$11,390
$0
$3,317,281
$0

Disabled/Displaced
Corporate
$0
$0
$0
$0
$8,132
$0
$43,131
$5,226
$18,000
$6,130
$0
$0
$816,503
$0
$12,955
$3,859
$15,902
$0
$12,773
$0
$0
$0
$0
$14,565
$0
$0
$16,933
$0
$45,737
$0
$1,854
$42,780
$135,652
$0

Total Scholarships
$14,203
$4,283,403
$484,236
$64,511
$4,967,867
$214,067
$2,739,407
$79,019
$40,000
$1,335,668
$1,893,144
$11,943
$972,706
$3,668
$1,153,186
$5,750
$22,941
$892
$48,741
$465,164
$102,028
$356,663
$450
$578,527
$141,146
$119,138
$6,911,822
$3,748
$1,585,160
$126,712
$599,285
$44,069
$15,355,396
$13,551
61

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Breakthrough Academy
Bridges Preschool & Kindergarten
Bridges Preschool & Kindergarten
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
Calvary Christian Academy
Calvary Christian School
Calvary Shadows Assembly of God
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

Original Individual
$34,381
$5,609
$8,430
$36,271
$17,687,180
$103,350
$7,322
$287,516
$19,884
$2,164,969
$2,365,678
$364,367
$370,064
$7,136
$144,812
$244,888
$1,576,120
$13,523
$402,633
$51,510
$28,115
$36,271
$36,103
$6,754,962
$1,218,171
$723,275
$36,270
$258,321
$0
$128,978
$2,248,666
$0
$199,980
$57,257

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$27,040
$1,790
$0
$13,353
$895,104
$1,491,294
$0
$29,843
$4,823
$389,437
$311,113
$0
$16,733
$6,125
$31,676
$22,511
$190,995
$0
$34,677
$0
$26,605
$8,398
$0
$572,957
$161,901
$0
$0
$136,969
$50
$0
$350,695
$0
$31,077
$2,880

Low-Income
Corporate
$0
$500
$0
$6,500
$5,040,049
$1,468,050
$0
$106,060
$0
$454,802
$277,284
$0
$90,540
$3,550
$0
$1,850
$81,940
$0
$112,042
$0
$15,950
$6,250
$0
$432,245
$13,580
$0
$10,780
$0
$11,524
$0
$90,452
$187,822
$2,035
$0

Disabled/Displaced
Corporate
$30,322
$0
$0
$10,944
$21,203
$0
$0
$5,270
$0
$3,505
$0
$0
$0
$3,525
$5
$3,500
$10,515
$0
$21,271
$0
$0
$0
$0
$61,346
$700
$0
$0
$0
$1,975
$0
$0
$3,515
$0
$26,997

Total Scholarships
$91,743
$7,899
$8,430
$67,067
$23,643,536
$3,062,694
$7,322
$428,689
$24,707
$3,012,714
$2,954,076
$364,367
$477,337
$20,336
$176,493
$272,749
$1,859,570
$13,523
$570,623
$51,510
$70,670
$50,920
$36,103
$7,821,510
$1,394,352
$723,275
$47,050
$395,290
$13,549
$128,978
$2,689,813
$191,337
$233,092
$87,134
62

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Cheder Lubavitch
Chinle Adventist Elementary
Christ Church 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
Clear View Academy
Cochise SDA Christian School
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
Cornerstone Christian Academy
Cornerstone Christian Academy
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
Creo School
Cross of Glory Lutheran Elementary School

Original Individual
$185,082
$7,415
$485,018
$5,487,350
$94,099
$3,272,117
$722,786
$2,064,586
$2,314
$165,828
$4,348,362
$129,720
$26,895
$1,009
$600
$10,335
$204,010
$156,346
$114,136
$2,257
$42,452
$720
$139,565
$1,000
$16,690,359
$144,033
$106,926
$5,434
$20,714
$3,055
$0
$101,804
$127,674
$497,452

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$108,443
$0
$117,367
$908,235
$9,248
$284,291
$0
$284,338
$0
$0
$520,481
$37,018
$14,879
$4,000
$0
$0
$31,348
$0
$62,389
$0
$0
$0
$0
$0
$2,009,947
$0
$8,324
$4,069
$0
$0
$0
$39,686
$76,611
$99,948

Low-Income
Corporate
$17,656
$0
$16,177
$135,977
$1,763
$330,103
$18,880
$256,141
$0
$0
$186,868
$411
$6,546
$19,125
$0
$0
$0
$0
$31,088
$0
$0
$0
$0
$0
$1,022,155
$0
$1,500
$0
$0
$0
$0
$3,500
$63,620
$45,622

Disabled/Displaced
Corporate
$0
$0
$0
$4,979
$0
$12,143
$0
$84,822
$0
$0
$5
$186,744
$0
$21,805
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$28,769
$0
$0
$0
$0
$0
$1,710
$0
$0
$17,032

Total Scholarships
$311,181
$7,415
$618,561
$6,536,541
$105,110
$3,898,655
$741,666
$2,689,887
$2,314
$165,828
$5,055,715
$353,893
$48,320
$45,940
$600
$10,335
$235,358
$156,346
$207,613
$2,257
$42,452
$720
$139,565
$1,000
$19,751,230
$144,033
$116,750
$9,503
$20,714
$3,055
$1,710
$144,990
$267,905
$660,054
63

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Cross Roads Preschool & Kindergarten
Crossroads Christians Academy
Crossroads Community School (Hope Christian Academy)
David Ricardo School
Dayspring Kindergarten
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

Original Individual
$18,842
$5,146
$2,222,856
$11,060
$945,326
$10,144,473
$1,542,478
$6,703
$286,226
$1,463
$44,611
$17,652
$13,895
$101,336
$21,643
$238,640
$539,026
$326,528
$1,444,439
$587,744
$11,746
$1,122,284
$285,598
$3,085
$511,130
$4,900
$518,952
$225
$23,610
$346,214
$1,665
$1,560
$300,734
$491,429

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$0
$308,464
$0
$71,304
$829,349
$323,438
$0
$152,907
$0
$0
$0
$0
$15,600
$5,371
$0
$65,695
$15,345
$243,157
$101,410
$0
$93,123
$0
$2,183
$121,068
$0
$53,340
$0
$0
$670
$0
$0
$57,276
$93,509

Low-Income
Corporate
$0
$0
$29,277
$0
$4,895
$1,877,886
$210,936
$0
$24,241
$0
$0
$0
$1,505
$3,284
$9,900
$0
$10,900
$22,368
$7,460
$0
$0
$96,766
$875
$0
$0
$0
$0
$2,653
$0
$54,803
$0
$0
$22,844
$95,079

Disabled/Displaced
Corporate
$0
$0
$5,387
$0
$500
$314,919
$29,590
$0
$11,197
$0
$0
$0
$2,000
$0
$6,550
$0
$505
$0
$0
$25,500
$0
$20,642
$0
$0
$4,728
$0
$0
$0
$0
$5,266
$0
$0
$12,265
$3,837

Total Scholarships
$18,842
$5,146
$2,565,984
$11,060
$1,022,025
$13,166,627
$2,106,442
$6,703
$474,572
$1,463
$44,611
$17,652
$17,400
$120,220
$43,464
$238,640
$616,126
$364,242
$1,695,056
$714,654
$11,746
$1,332,814
$286,473
$5,268
$636,926
$4,900
$572,292
$2,878
$23,610
$406,953
$1,665
$1,560
$393,119
$683,854
64

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Emmanuel Lutheran School
Emmaus Lutheran School
Enchanted Desert School
Enrichment Academy
Esther B Feldman Kindergarten
Ethos School
Experimental Schools Corp of AZ
Faith Baptist School
Faith Christian Academy
Faith Christian Academy
Faith Christian Academy
Faith Christian School
Faith Community Academy
Faith Life Christian Academy
Faith Lutheran School
Faith Lutheran School
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
First Baptist Christian Academy
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

Original Individual
$1,642,351
$855,328
$591,497
$1,301
$1,956
$101,172
$7,794
$1,078
$40,876
$76,186
$4,388
$1,075,455
$1,047,946
$450
$149,878
$1,002,857
$1,501,411
$141,812
$70,557
$1,000
$63,080
$900
$189,254
$1,090,556
$5,093
$47,980
$12,367
$1,144,090
$462,015
$905,517
$25,973
$677,946
$3,000
$1,702,094

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$130,920
$53,103
$0
$0
$0
$0
$0
$0
$5,950
$9,110
$0
$141,427
$113,404
$0
$33,360
$44,124
$113,596
$38,255
$0
$0
$0
$0
$0
$143,902
$0
$0
$0
$50,351
$0
$236,336
$3,340
$185,731
$0
$18,798

Low-Income
Corporate
$36,620
$12,146
$0
$150
$0
$0
$0
$0
$47,162
$32,535
$0
$65,591
$244,400
$0
$36,020
$40,134
$149,665
$0
$9,009
$0
$0
$0
$11,789
$22,802
$0
$0
$0
$96,727
$0
$1,964,189
$4,000
$5,000
$0
$9,175

Disabled/Displaced
Corporate
$0
$50
$0
$0
$0
$20,570
$0
$0
$0
$0
$0
$33,301
$10,947
$0
$500
$2,000
$3,250
$0
$0
$0
$0
$21,260
$0
$0
$0
$0
$0
$4,671
$10,619
$10,538
$0
$460,157
$0
$0

Total Scholarships
$1,809,891
$920,627
$591,497
$1,451
$1,956
$121,742
$7,794
$1,078
$93,988
$117,831
$4,388
$1,315,774
$1,416,697
$450
$219,758
$1,089,115
$1,767,922
$180,067
$79,566
$1,000
$63,080
$22,160
$201,043
$1,257,260
$5,093
$47,980
$12,367
$1,295,839
$472,634
$3,116,580
$33,312
$1,328,834
$3,000
$1,730,067
65

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Fourteen Six Christian Academy
Freedom Christian Academy
Freedom Christian School
Friendship Christian School
Full Gospel Christian Academy
Gan Yeladim
Gary K. Herberger Young Scholar's Academy
Gateway Academy
Gateway Baptist Academy
Gateway Baptist Academy
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

Original Individual
$8,940
$619,950
$35,600
$15,848
$4,474
$13,000
$197,110
$63,873
$358,099
$18,460
$6,703
$11,225
$110,885
$16,063
$2,552,509
$8,680
$7,491,454
$44,388
$1,068,970
$684,455
$3,446
$870
$25,564
$7,348
$120,574
$5,303
$5,235
$4,071
$65,604
$63,527
$8,292,439
$791,845
$0
$1,481,260

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$1,592
$108,932
$1,647
$0
$0
$0
$65,548
$4,262
$52,902
$0
$0
$0
$0
$0
$332,137
$0
$1,813,987
$0
$50,412
$47,041
$0
$0
$0
$1,221
$0
$0
$0
$2,202
$7,704
$0
$409,851
$120,487
$20
$121,018

Low-Income
Corporate
$0
$895,121
$0
$0
$0
$0
$64,202
$300
$77,324
$0
$0
$0
$0
$0
$38,195
$0
$830,162
$0
$311,080
$173,878
$0
$0
$0
$0
$0
$0
$1,325
$0
$0
$0
$217,137
$388,624
$0
$24,556

Disabled/Displaced
Corporate
$0
$68,272
$0
$0
$0
$0
$3,973
$68,129
$0
$0
$0
$0
$0
$0
$500
$0
$42,493
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3,828
$566
$0
$14,811

Total Scholarships
$10,532
$1,692,275
$37,247
$15,848
$4,474
$13,000
$330,832
$136,563
$488,326
$18,460
$6,703
$11,225
$110,885
$16,063
$2,923,340
$8,680
$10,178,096
$44,388
$1,430,462
$905,374
$3,446
$870
$25,564
$8,569
$120,574
$5,303
$6,560
$6,272
$73,309
$63,527
$8,923,255
$1,301,522
$20
$1,641,645
66

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
GracePointe Christian Academy (Chapel in the Hills)
Graysmark Academy
Green Fields Country Day School
Guiding Light Christian Educational Center (GLCP)
Guiding Light Christian School
Hand in Hand Christian School
Happy Trails
Harvest Christian Academy
Harvest Kidz School
Heritage Christian Academy
Heritage Montesori
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 International Preschool
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

Original Individual
$364,637
$24,367
$3,386,011
$92,206
$339,702
$75,852
$40,133
$91,237
$13,951
$1,463,449
$91,332
$88,619
$70,908
$171,909
$984,962
$68,355
$295,188
$2,388,988
$85,527
$2,084,719
$1,330,420
$627,796
$3,156,366
$93,383
$0
$42,241
$25,100
$8,044
$14,095
$667,391
$779,580
$1,781
$2,984,869
$410,609

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$28,186
$117
$437,434
$27,104
$0
$12,636
$0
$0
$4,201
$5,563
$32,387
$0
$0
$3,304
$0
$2,459
$29,666
$195,457
$3,611
$382,915
$150,506
$236,140
$145,789
$10,951
$0
$13,197
$16,700
$0
$1,177
$120,772
$178,169
$0
$0
$70,988

Low-Income
Corporate
$92,337
$6,000
$795,705
$122,869
$0
$15,472
$5,234
$0
$0
$16,485
$0
$0
$0
$0
$100,000
$500
$1,000
$116,216
$100
$1,984,420
$852,084
$333,809
$539,217
$20,170
$2,700
$0
$408,700
$0
$0
$82,101
$547,061
$0
$19,000
$2,740

Disabled/Displaced
Corporate
$505
$41,152
$16,700
$500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$100
$0
$20,405
$19,625
$34,856
$0
$0
$0
$1,088,867
$0
$0
$0
$15,098
$10,271
$0
$0

Total Scholarships
$485,664
$71,636
$4,635,850
$242,679
$339,702
$103,960
$45,367
$91,237
$18,153
$1,485,497
$123,719
$88,619
$70,908
$175,213
$1,084,962
$71,314
$325,853
$2,700,661
$89,338
$4,452,054
$2,353,415
$1,217,370
$3,876,227
$124,504
$2,700
$55,438
$1,539,367
$8,044
$15,272
$870,264
$1,519,908
$12,052
$3,003,869
$484,337
67

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Journeys Academy
Joy Christian School
Joyful Beginnings Academy
Kachina Country Day School
KASL Academy for Deaf and Hard of Hearing
Keystone Montessori Kingdom
Khalsa Montessori
Khalsa Montessori
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 Paz Montessori
La Tierra Community School
Lamad Preparatory Academy
Lamb's Gate Christian School
Lambs of God School
Lauren's Institute for Education School (LIFE)
Learning Unlimited
Legacy Classical Christian Academy
Lestonnac School
Lexington Academy
Lexington Life Academy
Lexis Preparatory School
Liberty Christian Academy (formerly Bethany)
Life Academy
Life Christian Academy
Life Development Institute
Light and Life Elementary School
Lighthouse Academy

Original Individual
$9,900
$7,698,675
$366,276
$6,725
$4,690
$268,868
$20,544
$99,487
$17,076
$136,576
$2,994,954
$644
$96,992
$4,000
$845,154
$540
$540
$25,445
$2,955
$538,115
$10,213
$340,559
$0
$350,352
$88,461
$73,609
$0
$415,548
$99,564
$5,899
$72,244
$218,236
$345,718
$49,140

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$799,716
$62,434
$0
$6,090
$0
$0
$0
$0
$74,984
$0
$260
$0
$0
$96,081
$0
$535
$0
$0
$26,119
$0
$72,047
$0
$0
$0
$0
$0
$207,999
$0
$0
$28,402
$49,707
$0
$0

Low-Income
Corporate
$10,000
$3,322,326
$900
$9,500
$16,800
$0
$0
$0
$0
$6,000
$22,319
$180,340
$0
$0
$179,404
$0
$0
$0
$0
$17,498
$0
$642,610
$4,000
$0
$0
$0
$93,600
$79,501
$16,601
$4,600
$5,420
$19,200
$0
$0

Disabled/Displaced
Corporate
$0
$99,240
$0
$7,050
$51,000
$0
$0
$0
$0
$1,500
$0
$0
$0
$0
$85,764
$0
$0
$0
$0
$6,665
$0
$3,227,230
$6,000
$0
$0
$0
$54,836
$173,289
$2,000
$0
$0
$35,410
$0
$0

Total Scholarships
$19,900
$11,919,957
$429,610
$23,275
$78,580
$268,868
$20,544
$99,487
$17,076
$219,060
$3,017,273
$181,244
$96,992
$4,000
$1,206,404
$540
$1,075
$25,445
$2,955
$588,397
$10,213
$4,282,446
$10,000
$350,352
$88,461
$73,609
$148,436
$876,337
$118,165
$10,499
$106,066
$322,553
$345,718
$49,140
68

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Little Angels Montessori School
Little Palms School
Logos Christian Academy
Loretto Catholic School
Lourdes Catholic School
Magical Journey Learning Center
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
Mis Manos Montesorri School
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

Original Individual
$930
$12,576
$188,666
$1,450,372
$1,539,208
$144,876
$14,869
$52,248
$465
$1,233,008
$84,137
$82,864
$88,363
$133,605
$3,216
$494,561
$164,546
$1,367
$7,173
$550,613
$139,381
$78,438
$290,345
$186,337
$147,040
$140,174
$14,885
$527,960
$998,505
$1,507,531
$71,620
$70,715
$34,060
$30,627

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$174
$39,161
$180,402
$127,316
$98,392
$93
$4,394
$0
$0
$17,661
$28,412
$0
$0
$0
$0
$0
$0
$0
$77,230
$0
$0
$0
$31,810
$0
$4,870
$0
$17,010
$130,698
$20,363
$9,740
$41,910
$14,252
$3,100

Low-Income
Corporate
$0
$0
$372,927
$1,513,121
$541,961
$5
$3,399
$0
$0
$0
$23,125
$80
$0
$187,236
$0
$221,699
$0
$0
$0
$10,500
$0
$0
$0
$0
$0
$0
$0
$0
$503,882
$11,331
$0
$0
$3,544
$0

Disabled/Displaced
Corporate
$0
$0
$0
$0
$1,020
$750
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$5,582
$0
$0
$0
$5
$39,716
$0
$0
$0
$0
$250

Total Scholarships
$930
$12,750
$600,753
$3,143,895
$2,209,505
$244,023
$18,361
$56,642
$465
$1,233,008
$124,923
$111,356
$88,363
$320,841
$3,216
$716,260
$164,546
$1,367
$7,173
$638,343
$139,381
$78,438
$290,345
$223,729
$147,040
$145,044
$14,885
$544,975
$1,672,801
$1,539,225
$81,360
$112,625
$51,856
$33,977
69

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Montessori Schoolhouse Charter
Montessori West Preparatory
Montezuma Indian School
Morning Glory Montessori
Most Holy Trinity Catholic School
Mount Calvary Lutheran School
Mountain Christian School
Mountain View Lutheran School
Navajo Evangelical Lutheran Mission School
Navajo Trails
Nehemiah Ministries
Nellie P. Covert School
Neurologic 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
Northwest Christian School
Notre Dame Preparatory
Oak Creek Ranch School
Oasis Christian School

Original Individual
$38,633
$259,970
$6,333
$31,535
$2,527,691
$553,950
$1,284,916
$61,105
$2,274,282
$1,725
$2,484
$296,042
$180,243
$290,794
$172,644
$137,409
$3,200
$3,240
$563
$1,052,484
$2,652,790
$164,522
$33,118
$3,101,028
$162,909
$5,907
$1,417,322
$46,763
$456,814
$2,151,844
$18,995,907
$7,216,843
$14,912
$900

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$31,771
$0
$0
$205,168
$34,611
$189,228
$0
$201,587
$0
$0
$0
$37,780
$53,201
$0
$0
$0
$0
$0
$120,603
$884,398
$16,738
$0
$311,852
$32,953
$0
$247,222
$19,365
$67,196
$883,914
$1,421,124
$1,282,293
$1,533
$0

Low-Income
Corporate
$0
$0
$0
$0
$1,229,757
$71,709
$263,262
$1,750
$132,453
$0
$0
$0
$500
$0
$0
$0
$9,325
$0
$0
$33,319
$516,297
$0
$7,500
$908,373
$0
$0
$88,107
$34,750
$72,116
$681,792
$958,440
$1,408,536
$0
$0

Disabled/Displaced
Corporate
$0
$0
$0
$0
$4,628
$0
$9,065
$0
$0
$0
$0
$0
$43,804
$1,521
$0
$0
$0
$0
$0
$0
$1,394,390
$0
$0
$0
$0
$0
$0
$0
$7,071
$21,957
$110,176
$2,250
$0
$0

Total Scholarships
$38,633
$291,741
$6,333
$31,535
$3,967,244
$660,270
$1,746,471
$62,855
$2,608,323
$1,725
$2,484
$296,042
$262,327
$345,517
$172,644
$137,409
$12,525
$3,240
$563
$1,206,405
$5,447,874
$181,260
$40,618
$4,321,253
$195,862
$5,907
$1,752,651
$100,878
$603,197
$3,739,507
$21,485,647
$9,909,922
$16,445
$900
70

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Olga and Bob Strauss Center for Early Childhood Development
On-Track Academy
Opincar Study Center
Our Lady of Guadalupe
Our Lady of Joy School
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 Mother of Sorrows Catholic School
Our Savior's Lutheran 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
Phillips Christian School
Phoenix Christian Academy

Original Individual
$1,380
$194,161
$1,425
$157,428
$281,754
$4,920,921
$4,103,119
$5,514,126
$354,855
$221,985
$2,822,753
$95,069
$305,961
$781
$98,337
$245,438
$248,073
$363,368
$69,112
$139,332
$6,712,385
$6,479,796
$15,551
$3,324
$52,823
$67,069
$40,209
$14,830
$1,376,774
$63,095
$21,399
$98,558
$26,921
$70,257

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$101,437
$0
$18,430
$0
$466,425
$364,578
$498,583
$42,868
$42,268
$219,707
$10,766
$6,777
$0
$10,984
$107,290
$28,875
$0
$6,167
$0
$640,929
$755,096
$0
$1,296
$8,370
$0
$19,493
$0
$142,315
$0
$0
$10,022
$0
$0

Low-Income
Corporate
$14,382
$34,750
$0
$19,197
$14,273
$520,146
$1,756,739
$316,534
$238,661
$9,442
$1,462,708
$2,550
$4,985
$0
$17,697
$244,800
$43,975
$3,640
$2,500
$0
$418,413
$221,578
$8,326
$0
$0
$0
$0
$7,000
$250,720
$0
$0
$18,174
$0
$121,935

Disabled/Displaced
Corporate
$0
$201,713
$0
$0
$0
$950
$25,551
$1,914
$0
$0
$41,477
$0
$0
$0
$0
$0
$8,337
$0
$0
$0
$23,708
$6,000
$0
$0
$0
$0
$9,451
$0
$0
$0
$0
$0
$0
$0

Total Scholarships
$15,762
$532,061
$1,425
$195,055
$296,027
$5,908,442
$6,249,987
$6,331,157
$636,384
$273,695
$4,546,644
$108,385
$317,723
$781
$127,018
$597,527
$329,260
$367,008
$77,779
$139,332
$7,795,435
$7,462,470
$23,877
$4,620
$61,193
$67,069
$69,153
$21,830
$1,769,808
$63,095
$21,399
$126,755
$26,921
$192,192
71

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Phoenix Christian Preparatory Schools
Phoenix Christian School K-8
Phoenix Country Day School
Phoenix Hebrew Academy
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
Promiseland Christian Preschool
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

Original Individual
$8,721,381
$1,776,054
$4,280,473
$7,648,059
$70,900
$88,850
$8,079
$4,669
$86,751
$701,613
$35,263
$13,826
$89,613
$217,023
$1,210,786
$27,973
$4,770
$0
$641,359
$197,821
$2,077,101
$191,766
$17,051
$3,428,888
$36,121
$83,621
$19,833
$84,922
$1,480,054
$2,266,646
$815,009
$11,640
$1,706,220
$1,615

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$487,284
$241,210
$1,011,571
$903,870
$0
$0
$0
$0
$21,812
$52,553
$6,958
$0
$0
$8,793
$152,218
$0
$0
$0
$0
$114,196
$187,143
$0
$0
$324,296
$8,585
$0
$20,603
$0
$112,737
$230,600
$65,661
$4,060
$89,101
$0

Low-Income
Corporate
$3,433,651
$111,637
$3,920,158
$282,697
$0
$0
$0
$0
$28,900
$60
$97,205
$0
$8,925
$7,000
$67,585
$0
$0
$0
$4,534
$35,060
$651,904
$0
$0
$17,590
$0
$0
$143,431
$17,058
$62,289
$91,230
$6,772
$500
$3,650
$0

Disabled/Displaced
Corporate
$102,087
$15,328
$0
$500
$0
$0
$0
$0
$480,573
$0
$3,637
$0
$0
$0
$0
$0
$0
$750
$0
$0
$6,125
$0
$0
$3,982
$1,000
$0
$0
$0
$4,152
$5,600
$0
$2,500
$0
$0

Total Scholarships
$12,744,403
$2,144,229
$9,212,202
$8,835,126
$70,900
$88,850
$8,079
$4,669
$618,036
$754,226
$143,063
$13,826
$98,538
$232,816
$1,430,589
$27,973
$4,770
$750
$645,893
$347,077
$2,922,274
$191,766
$17,051
$3,774,756
$45,706
$83,621
$183,867
$101,980
$1,659,232
$2,594,076
$887,442
$18,700
$1,798,971
$1,615
72

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
River of Life Christian School
Rose Garden School
Running River School
S A R R C Community School
Sacred Heart Catholic 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 Asis 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

Original Individual
$468,912
$540
$19,545
$239,178
$722,864
$5,145,251
$61,008
$238,031
$389,672
$326,468
$313,479
$16,638,538
$2,238,096
$2,669,126
$49,958
$3,539,627
$2,145,827
$924,745
$14,318,732
$44,572
$16,876
$86,615
$4,378
$10,315,382
$363,452
$844,755
$64,237
$2,215,197
$6,388
$25,802
$359,760
$4,699
$58,163
$11,680

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$13,774
$0
$0
$38,570
$137,723
$478,550
$0
$1,243
$9,364
$0
$0
$1,920,188
$375,825
$548,480
$0
$333,245
$181,518
$71,844
$1,886,057
$2,115
$1,960
$0
$0
$979,062
$26,294
$166,550
$15,064
$465,754
$0
$0
$0
$0
$12,428
$0

Low-Income
Corporate
$323,405
$0
$1,250
$0
$585,380
$404,690
$0
$0
$121,597
$10,625
$384,878
$5,834,448
$502,548
$7,823,630
$9,400
$1,069,568
$3,507,046
$6,831
$2,774,830
$9,600
$1,725
$0
$0
$821,288
$104,461
$124,854
$0
$85,457
$0
$0
$2,821
$0
$0
$0

Disabled/Displaced
Corporate
$12,103
$0
$0
$24,505
$0
$0
$0
$0
$10,724
$0
$0
$69,631
$0
$2,100
$0
$14,319
$88,022
$5
$2,350
$0
$0
$0
$0
$10,335
$0
$0
$0
$1,971
$0
$0
$0
$0
$5
$0

Total Scholarships
$818,194
$540
$20,795
$302,253
$1,445,967
$6,028,491
$61,008
$239,274
$531,357
$337,093
$698,357
$24,462,805
$3,116,469
$11,043,336
$59,358
$4,956,759
$5,922,413
$1,003,425
$18,981,968
$56,287
$20,561
$86,615
$4,378
$12,126,066
$494,207
$1,136,159
$79,302
$2,768,379
$6,388
$25,802
$362,581
$4,699
$70,596
$11,680
73

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Son Life Christian School
Sonoran International School
SonRise Christian School
Sonshine Christian School
Sonshine Preschool
Southwest Christian School
Southwest Indian School
Southwestern Christian School
Spectrum Private School
Spirit of Hope Montessori
Spondeo 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
The Gregory School/St. Gregory College Preparatory
St. James Preschool & Kindergarten
St. Jerome K-8 School

Original Individual
$2,205
$11,781
$79,037
$74,502
$0
$307,989
$230
$2,439,815
$11,768
$161,512
$9,385
$3,438,372
$6,150,379
$3,567,183
$32,968
$2,470,230
$720,415
$769,870
$1,616,413
$1,985,427
$2,583,022
$3,512,354
$3,306,153
$3,765,639
$1,617,520
$176,534
$3,642,725
$2,740
$1,554,022
$5,372,998
$4,165,394
$5,884,651
$52,997
$2,692,277

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$0
$0
$7,565
$0
$0
$0
$201,918
$0
$7,354
$4,084
$342,565
$575,829
$262,122
$0
$266,435
$110,682
$0
$284,961
$245,342
$341,171
$233,424
$351,791
$447,077
$0
$16,183
$374,554
$0
$208,045
$661,659
$358,128
$866,293
$0
$301,948

Low-Income
Corporate
$0
$0
$0
$2,550
$0
$54,899
$0
$296,666
$0
$0
$0
$961,219
$1,852,372
$1,411,381
$3,550
$3,093,169
$19,724
$33,010
$628,275
$934,029
$2,461,278
$1,372,983
$391,393
$774,154
$84,044
$0
$945,129
$0
$1,074,078
$1,496,941
$1,821,184
$2,080,479
$0
$1,249,642

Disabled/Displaced
Corporate
$0
$0
$0
$0
$2,271
$0
$15,248
$8,073
$0
$0
$0
$10,018
$64,474
$0
$0
$40,482
$1,113
$0
$0
$15,300
$71,647
$7,779
$0
$14,467
$0
$97,030
$14,213
$0
$14,126
$5,851
$3,524
$21,878
$0
$299

Total Scholarships
$2,205
$11,781
$79,037
$84,617
$2,271
$362,888
$15,478
$2,946,472
$11,768
$168,866
$13,469
$4,752,174
$8,643,054
$5,240,685
$36,518
$5,870,317
$851,934
$802,880
$2,529,649
$3,180,099
$5,457,118
$5,126,539
$4,049,337
$5,001,337
$1,701,564
$289,747
$4,976,620
$2,740
$2,850,271
$7,537,449
$6,348,230
$8,853,300
$52,997
$4,244,166
74

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
St. Joan of Arc Kindergarten
St. John Bosco Catholic School
St. John the Evangelist School
St. John Vianney Catholic School
St. Joseph Catholic 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. John XXIII Catholic School
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
St. Vincent de Paul School
Stone Creek Christian Kindergarten

Original Individual
$168,407
$4,831,293
$2,845,196
$4,617,235
$2,202,960
$2,029,623
$3,553,432
$9,951
$192,955
$886,044
$177,030
$324,900
$6,878,463
$1,208,808
$15,255,168
$4,336,290
$587,634
$2,846,826
$4,788,027
$187,405
$39,087
$1,197,014
$2,808,053
$373,209
$4,304,697
$4,405,372
$4,227,688
$101,149
$42,190
$4,848,331
$2,885,701
$597,539
$4,334,674
$1,598

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$569,613
$217,027
$374,685
$202,317
$348,586
$277,984
$0
$0
$83,374
$27,637
$24,417
$618,251
$0
$1,725,924
$441,441
$10,206
$301,471
$616,950
$0
$0
$0
$303,222
$87,711
$479,543
$478,498
$513,767
$0
$4,546
$486,309
$101,398
$298,770
$287,265
$0

Low-Income
Corporate
$0
$438,014
$4,805,643
$1,413,737
$1,122,687
$651,637
$2,290,940
$0
$0
$34,656
$10,668
$40,223
$497,499
$2,008,963
$8,623,450
$1,740,462
$44,688
$407,890
$450,049
$0
$0
$0
$866,361
$8,015
$208,370
$311,929
$245,062
$0
$27,192
$276,780
$206,139
$35,337
$1,381,242
$0

Disabled/Displaced
Corporate
$0
$1,883
$34,077
$58,352
$32,278
$7,500
$20,670
$0
$0
$5,500
$500
$0
$750
$0
$21,520
$0
$0
$0
$10,279
$0
$0
$0
$0
$0
$1,240
$15
$0
$0
$0
$1,735
$0
$0
$11,125
$0

Total Scholarships
$168,407
$5,840,802
$7,901,943
$6,464,009
$3,560,242
$3,037,346
$6,143,026
$9,951
$192,955
$1,009,574
$215,835
$389,540
$7,994,963
$3,217,771
$25,626,062
$6,518,193
$642,528
$3,556,187
$5,865,305
$187,405
$39,087
$1,197,014
$3,977,636
$468,935
$4,993,850
$5,195,814
$4,986,517
$101,149
$73,928
$5,613,155
$3,193,238
$931,646
$6,014,306
$1,598
75

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Summit School of Ahwatukee
Sun and Shield Christian Academy
Sun Valley Indian School
Sun Valley Learning Center (Bethany Learning Center)
Sunrise Montessori School
Suriya Montesori
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 IDEA School
The Jones-Gordon School
The Learning Lab
The Learning Pad
The Orme School
The Scottsdale School
The Vine Preparatory Academy
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

Original Individual
$2,994,232
$364,324
$166,536
$596,505
$437,039
$563
$3,718,332
$1,440
$515,930
$22,135
$154,464
$197,715
$618,458
$2,009,836
$4,357
$142,077
$195,541
$1,406,688
$55,404
$31,988
$35,773
$121,356
$26,336
$47,991
$1,593,518
$0
$6,130
$11,318
$3,897
$2,476,861
$779,918
$1,182,927
$33,423
$4,190,354

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$575,091
$1,174
$25,275
$22,154
$40,289
$0
$0
$0
$32,569
$0
$0
$0
$55,214
$255,881
$0
$21,041
$36,485
$232,368
$19,583
$15,707
$18,251
$107,480
$4,315
$16,775
$146,239
$950
$6,670
$0
$0
$102,442
$53,156
$1,336,690
$0
$361,512

Low-Income
Corporate
$31,062
$39,833
$95,260
$59,477
$1,360
$0
$60,985
$0
$12,790
$0
$0
$0
$64,160
$228,641
$76
$550
$152,125
$0
$0
$0
$9,585
$18,250
$2,200
$17,290
$10
$0
$35,400
$0
$3,365
$68,104
$12,960
$1,501,971
$0
$586,410

Disabled/Displaced
Corporate
$6,000
$2,250
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$800
$14,928
$0
$0
$3,821
$0
$0
$0
$8,791
$121,743
$7,700
$2,221
$4,184
$0
$0
$0
$0
$3,982
$6,950
$22,385
$0
$18,267

Total Scholarships
$3,606,385
$407,581
$287,071
$678,136
$478,688
$563
$3,779,317
$1,440
$561,288
$22,135
$154,464
$197,715
$738,632
$2,509,286
$4,433
$163,668
$387,972
$1,639,056
$74,986
$47,694
$72,400
$368,830
$40,551
$84,277
$1,743,951
$950
$48,200
$11,318
$7,262
$2,651,388
$852,984
$4,043,973
$33,423
$5,156,544
76

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
Tri-City Jewish Community Center Day School
Trinity Christian School
Trinity Christian School (M)
Trinity Christian School (P)
Trinity Classical Academy
Trinity Classical and Christian Academy
Trinity Kindergarten
Trinity Lutheran School
Trinity United Methodist Kindergarten
Truly Free School
Truthful Beginnings
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
Verde Valley School
Veritas Academy of Tucson
Veritas Christian Community School
Victorious Preschool & Kindergarten
Village Christian School
Ville de Marie Academy
Vision Christian Academy

Original Individual
$300,794
$1,172,924
$235,798
$1,969,740
$563
$151,899
$178,602
$3,328,344
$220,691
$6,145
$6,106
$169,138
$566,762
$6,527,928
$120,821
$1,244,572
$382,031
$3,500
$38,741
$334,046
$6,638
$13,554,073
$1,006,816
$3,840,231
$106,600
$160,813
$2,038,886
$607,356
$511,729
$2,034,095
$45,880
$19,911
$1,549,934
$221,876

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$0
$32,809
$435,624
$0
$0
$3,840
$296,326
$21,654
$2,010
$0
$59,052
$31,153
$952,289
$0
$276,541
$0
$0
$4,576
$0
$0
$1,270,871
$0
$426,624
$0
$800
$293,991
$16,680
$187,935
$331,538
$1,423
$4,089
$237,153
$23,944

Low-Income
Corporate
$0
$115,068
$87,072
$548,215
$0
$0
$0
$122,370
$71,225
$0
$0
$67,587
$64,606
$1,182,139
$53,073
$865,125
$10,100
$3,500
$0
$0
$0
$2,318,683
$17,592
$218,743
$0
$0
$319,664
$29,000
$257,711
$221,670
$6,105
$0
$115,015
$42,727

Disabled/Displaced
Corporate
$0
$0
$0
$5,392
$0
$0
$0
$3,628
$2,271
$0
$0
$0
$0
$500
$0
$32,772
$0
$0
$0
$0
$0
$40,841
$0
$6,415
$0
$0
$42,711
$0
$0
$0
$0
$0
$2,900
$0

Total Scholarships
$300,794
$1,287,992
$355,680
$2,958,970
$563
$151,899
$182,442
$3,750,668
$315,842
$8,155
$6,106
$295,778
$662,521
$8,662,857
$173,894
$2,419,011
$392,131
$7,000
$43,317
$334,046
$6,638
$17,184,467
$1,024,408
$4,492,013
$106,600
$161,613
$2,695,252
$653,036
$957,374
$2,587,303
$53,408
$24,000
$1,905,001
$288,547
77

Table 13
Estimated Total Scholarships by Private School CY1998 - FY2016
Private School
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
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

Original Individual

TOTALS

$12,610
$16,101
$35,403
$1,229,647
$9,100
$4,984
$3,426
$149,942
$1,077,323
$82,290
$18,252
$15,824
$18,503
$40,829
$13,975,106
$355,834
$301,785
$14,509
$210,951
$4,626,500
$3,362,168
$657,500,700

Arizona Department of Revenue, Office of Economic Research & Analysis, June 2017

Switcher Individual
$0
$0
$0
$187,988
$0
$0
$0
$14,807
$222,171
$18,014
$6,305
$2,090
$0
$3,165
$1,940,343
$1,025
$119,341
$5,225
$19,301
$473,289
$488,565
$75,026,601

Low-Income
Corporate
$0
$0
$0
$443,826
$0
$0
$0
$0
$408,556
$5,815
$0
$6,829
$0
$0
$3,108,406
$50,160
$62,246
$9,500
$27,989
$5,226,277
$745,892
$160,080,736

Disabled/Displaced
Corporate
$0
$0
$0
$48,653
$0
$0
$0
$0
$7,256
$24,639
$0
$0
$0
$0
$17,211
$0
$0
$0
$0
$17,836
$66,844
$12,311,419

Total Scholarships
$12,610
$16,101
$35,403
$1,910,115
$9,100
$4,984
$3,426
$164,749
$1,715,307
$130,758
$24,557
$24,743
$18,503
$43,994
$19,041,066
$407,019
$483,372
$29,234
$258,241
$10,343,902
$4,663,470
$904,919,456

78