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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>333475</OtherCostOrOtherBasisAmt>
        <BookValueAmt>333475</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>3813561</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1424283</DepreciationAmt>
        <BookValueAmt>2389278</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>334877</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>279854</DepreciationAmt>
        <BookValueAmt>55023</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>552627</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>213881</DepreciationAmt>
        <BookValueAmt>338746</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3116522</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>2937824</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>2937824</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>2937824</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2472560</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2472560</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2472560</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL FOLLOWS A POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A SCHOOL'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS POLICY HAS HAD NO IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL'S NONDISCRIMINATORY POLICY IS INCLUDED IN ALL MATERIALS PROVIDED TO PARENTS AS WELL AS IN THE STUDENT HANDBOOK THAT IS REVIEWED IN CLASSROOMS. IN ADDITION, AS A PUBLIC CHARTER SCHOOL, DISCRIMINATION IS PROHIBITED BY LAW AND THE SCHOOL'S CHARTER, WHICH IS AVAILABLE FOR PUBLIC INSPECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL RECEIVES FEDERAL AND STATE FUNDS FOR EDUCATIONAL PROGRAMS, AND EQUALIZATION ASSISTANCE FROM THE STATE OF ARIZONA, WHICH ARE DISTRIBUTED BY THE ARIZONA DEPARTMENT OF EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>STEPPING STONES ACADEMY ENVISIONS AN ENVIRONMENT WHICH PROVIDES ACADEMIC, SOCIAL, AND PERSONAL SKILLS CHILDREN NEED TO BECOME CONFIDENT AND RESPONSIBLE CITIZENS. STEPPING STONES ACADEMY BELIEVES LEARNING SHOULD BE BASED ON INDIVIDUALIZED, RELEVANT ACTIVITIES AND FREQUENT ASSESSMENT TO MONITOR STUDENT PROGRESS AND ACHIEVEMENT. WE PROMOTE HIGH STUDENT EXPECTATIONS WITH CONSIDERATION AND RESPECT FOR ALL INDIVIDUALS, THEREBY DEVELOPING LIFE-LONG LEARNERS AND PRODUCTIVE MEMBERS OF SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WILL BE REVIEWED BY THE PRINCIPAL AND VICE PRINCIPAL PRIOR TO FILING WITH THE IRS. IN ADDITION, THE FORM 990 WILL BE CIRCULATED TO ALL GOVERNING BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING BOARD MEMBERS AND THE SCHOOL PRINCIPALS ADHERE TO THIS POLICY. THE ORGANIZATION'S GOVERNING BOARD MONITORS TRANSACTIONS FOR CONFLICTS ON A MONTHLY BASIS. ADDITIONALLY, THE SCHOOL'S ACCOUNTANT MONITORS TRANSACTIONS WEEKLY. THE ORGANIZATION'S PROCESS FOR DEALING WITH ACTUAL OR POTENTIAL CONFLICTS IS TO BRING THE SITUATION TO THE GOVERNING BOARD FOR DISCUSSION. THE BOARD THEN DECIDES THE ACTION TO TAKE. THE ORGANIZATION'S GOVERNING BOARD DISCUSSES ALL POSSIBLE CONFLICTS AND VOTES TO DETERMINE IF A CONFLICT DOES EXIST. ALL DECISIONS ARE BASED ON MAJORITY VOTE. DEPENDING ON WHAT THE CONFLICT IS, RESTRICTIONS PLACED ON A PERSON WHO HAS AN ACTUAL OR POTENTIAL CONFLICT MAY INCLUDE THE PERSON BEING REMOVED FROM MAKING CRITICAL OR FINANCIAL DECISIONS AS IT RELATES TO THE CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPARABILITY DATA IS TAKEN APPROXIMATELY EVERY TWO TO THREE YEARS. THE GOVERNING BOARD GATHERS PAY SCALES FROM NEIGHBORING SCHOOL DISTRICTS AND REVIEWS THEM WITH THE ORGANIZATION'S PAY SCALE. THE ORGANIZATION TRIES TO STAY COMPARABLE WITH SURROUNDING DISTRICTS TO ATTRACT HIGHLY QUALIFIED TEACHERS. THE TOP MANAGEMENT SALARIES ARE BASED ON AREA SCHOOL SALARIES AND ARE DOCUMENTED IN THE BOARD MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE RESPONSE TO FORM 990, PART VI, LINE 15A.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>297,321 54,537 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
