Civic Intelligence

Maricopa Association of Governments

EIN 23-7151608 • 501(c)4 • Phoenix, AZ

Profile

The Maricopa Association of Governments (MAG) is a Council of Governments (COG) that serves as the regional planning agency for the metropolitan Phoenix area. MAG is the regional air quality planning agency and Metropolitan Planning Organization (MPO) for transportation for Maricopa County. MAG provides regional planning and policy decisions in areas of transportation, air quality, water quality, economic development, and human services. MAG was founded in the spirit of unity and cooperation. MAG members believe that they can solve common problems, take an active role in long range regional issues, and address concerns that affect all communities.

302 North 1st AvenuePhoenix, AZ 85003-1562

www.azmag.gov

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.90x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

1.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Net Margin

41st percentile

3.7%

Higher net margin than 41% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$331,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Asset Growth

55th percentile

6.5%

Faster asset growth than 55% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

0.6%

Faster revenue growth than 29% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$39,181,567

Up $2,393,949 (+6.5%) from 2023

Liabilities

Up

$35,166,511

Up $1,181,583 (+3.5%) from 2023

Net Assets

Up

$4,015,056

Up $1,212,366 (+43%) from 2023

Revenue

Up

$32,567,957

Up $194,377 (+0.6%) from 2023

Expenses

Up

$31,355,591

Up $126,654 (+0.4%) from 2023

Net Income

Up

$1,212,366

Up $67,723 (+5.9%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2019: $34,311,801Liabilities 2019: $33,817,782Net Assets 2019: $494,0192019Assets 2020: $39,915,171Liabilities 2020: $36,618,802Net Assets 2020: $3,296,3692020Assets 2021: $34,307,685Liabilities 2021: $31,282,145Net Assets 2021: $3,025,5402021Assets 2022: $31,893,517Liabilities 2022: $30,235,470Net Assets 2022: $1,658,0472022Assets 2023: $36,787,618Liabilities 2023: $33,984,928Net Assets 2023: $2,802,6902023Assets 2024: $39,181,567Liabilities 2024: $35,166,511Net Assets 2024: $4,015,0562024

Highlighted filing

2024

Assets$39,181,567
Liabilities$35,166,511
Net Assets$4,015,056

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2019: $23,748,617Expenses 2019: $28,088,925Net Income 2019: -$4,340,3082019Revenue 2020: $31,872,184Expenses 2020: $29,069,834Net Income 2020: $2,802,3502020Revenue 2021: $29,825,211Expenses 2021: $30,096,040Net Income 2021: -$270,8292021Revenue 2022: $26,199,199Expenses 2022: $27,566,692Net Income 2022: -$1,367,4932022Revenue 2023: $32,373,580Expenses 2023: $31,228,937Net Income 2023: $1,144,6432023Revenue 2024: $32,567,957Expenses 2024: $31,355,591Net Income 2024: $1,212,3662024

Highlighted filing

2024

Revenue$32,567,957
Expenses$31,355,591
Net Income$1,212,366

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$32,567,957
Mission and Program Overview

Mission

The Maricopa Association of Governments (MAG) is a Council of Governments (COG) that serves as the regional planning agency for the metropolitan Phoenix area. MAG is the regional air quality planning agency and Metropolitan Planning Organization (MPO) for transportation for Maricopa County. MAG provides regional planning and policy decisions in areas of transportation, air quality, water quality, economic development, and human services. MAG was founded in the spirit of unity and cooperation. MAG members believe that they can solve common problems, take an active role in long range regional issues, and address concerns that affect all communities.

The Maricopa Association of Governments (MAG) is a Council of Governments (COG) that serves as the regional planning agency for the metropolitan Phoenix area. MAG is the regional air quality planning agency and Metropolitan Planning Organization (MPO) for transportation for Maricopa County. MAG provides regional planning and policy decisions in areas of transportation, air quality, water quality, economic development, and human services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$28,878,804$33,766,347▲ $4,887,543
Pledges and Grants Receivable$7,290,001$4,589,319▼ $2,700,682
Land, Buildings, and Equipment, Net$387,994$558,107▲ $170,113
Prepaid Expenses and Deferred Charges$226,087$263,092▲ $37,005
Inventories for Sale or Use$4,732$4,702▼ $30
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$36,787,618$39,181,567▲ $2,393,949
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$17,130,181$18,199,498▲ $1,069,317
Other Liabilities$13,098,115$13,626,183▲ $528,068
Accounts Payable and Accrued Expenses$3,756,632$3,340,830▼ $415,802
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$33,984,928$35,166,511▲ $1,181,583
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,802,690$4,015,056▲ $1,212,366
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,802,690$4,015,056▲ $1,212,366
Total Liabilities and Net Assets / Fund Balance$36,787,618$39,181,567▲ $2,393,949

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$534,458$3,755,659$4,290,117
Leasehold Improvements$0$1,818,264$1,818,264
Other Land Buildings$23,649$1,542,610$1,566,259
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed ZuercherMAG Executive Director and SecretaryFT$331,000$331,000
Amy St PeterDeputy Executive DirectorFT$212,412$212,412
Audra Karen Koester ThomasChief of StaffFT$198,000$198,000
John BullenChief Transportation OfficerFT$198,000$198,000
Anubhav BagleyRegional Analytics DirectorFT$195,293$195,293
Audrey SkidmoreInformation Technology DirectorFT$181,601$181,601
Tim StrowDirector of Trans Policy PlanningFT$167,720$167,720
Somer PhegleyFiscal Services DirectorFT$149,839$149,839

Board Members and Trustees

NameTitle
John GilesChair; Mayor, City of Mesa
Kenneth WeiseVice Chair; Mayor, City of Avondale
Brigette PetersonAt-Large Member, Mayor, City of Gilbert
Eric OrsbornAt-Large member; Mayor, City of Buckeye
Kevin HartkeMAG At-Large Member; Mayor, City of Chandler
Alexis HermosilloMAG At-Large Member;Mayor, El Mirage
Kate GallegoTreasurer; Mayor, City of Phoenix

Highest Paid Contractors

ContractorServicesLocationCompensation
Etc InstituteTransportation Data Services725 W Frontier LN, 7203, Olathe, KS 66061$823,887
Kittelson & AssociatesTransportation Consulting225 East Robinson Street, Suite 355, Orlando, FL 32801$582,334
Burgess And NipleTransportation Consulting5085 Reed Road, Suite 401, Columbus, OH 43220$554,268
Jacobs Engineering GroupTransportation consulting1501 WEST FOUNTAINHEAD, Suite 300, Tempe, AZ 85282$525,685
Kimley Horn And Associates INCTransportation Consulting7740 N 16th, Phoenix, AZ 85020$522,776
Revenue and Support

Revenue Composition

Contributions and Grants
$31,774,038
Program Service Revenue
$0
Investment Income
$793,919
Other Revenue
$0
All Other Contributions
$10,234,684
Change in Net Assets
$1,212,366

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,567,957
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$32,567,957
Total Revenue per Form 990
$32,567,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,744,183
Other Expenses$14,611,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,261,056$1,533,261$0$11,794,317
Fees for Services Other$9,419,801$1,407,556$0$10,827,357
Other Employee Benefits$1,597,531$238,712$0$1,836,243
Information Technology$1,305,420$195,063$0$1,500,483
Pension Plan Contributions$1,301,025$194,406$0$1,495,431
Occupancy$833,079$124,482$0$957,561
Payroll Taxes$807,308$120,632$0$927,940
Current Officers, Directors, Trustees, and Key Employees$600,519$89,733$0$690,252
Fees for Services Legal$304,113$45,442$0$349,555
Depreciation Depletion$237,990$35,562$0$273,552
Interest$110,889$16,570$0$127,459
Office Expenses$82,202$12,283$0$94,485
Conferences and Meetings$78,630$11,749$0$90,379
Insurance$65,962$9,857$0$75,819
Fees for Services Accounting$43,465$6,495$0$49,960
Travel$26,964$4,029$0$30,993
Advertising$24,740$3,697$0$28,437
Other Expenses$281$42$0$323
Total Functional Expenses$27,279,364$4,076,227$0$31,355,591

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$31,355,591
Total Expenses per Audited Statements$31,355,591
Total Expenses per Form 990$31,355,591
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Funds$12,249,733
Long-Term Obligations - Due within one year$1,100,974
Long-term Obligations - due after one year$275,476
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MAG has 27 member agencies (cities and towns)

Form 990, Part VI, Section A, Line 9

Kenneth Weise, Mayor, City of Avondale, 11465 W. Civic Center Dr., Avondale, AZ 85323; Kate Gallego, Mayor, City of Phoenix, 200 W. Washington Street, Phoenix, AZ 85003; Kevin Hartke, Mayor of Chandler, 175 S. Arizona Avenue, Chandler, AZ 85225; Alexis Hermosillo, Mayor, El Mirage, 10000 North El Mirage Rd, El Mirage, AZ 85335; John Giles, Mayor, City of Mesa, 20 E Main St., Mesa, AZ 85201; Eric Orsborn, Mayor, City of Buckeye, 530 E. Monroe Ave. Buckeye, AZ 85326; Brigette Peterson, Mayor, City of Gilbert, 50 E. Civic Center Drive, Gilbert, AZ 85296.

Form 990, Part VI, Section B, Line 11B

The Fiscal Services Director completes and reviews this form, ensuring alignment with the agency's audited financial statements and prior year tax returns, as well as the organization's accounting system. The form is then reviewed again by the division's Accounting Manager who reviews each line for accuracy against the same sources and backup documentation. Finally, the return is reviewed by the organization's Executive Director before they sign and submit the returns to the IRS.

Form 990, Part VI, Section B, Line 12C

All decisions, contracts and other agreements are reviewed for conflicts of interest by Fiscal Services, the Executive Director and project manager(s). If there appears to be a conflict of interest or a conflict of interest is found, the party must write a letter to the Executive Director disclosing the conflict. The attorney reviews all conflicts of interest issues. The final decision as to whether a conflict exists or not is made by the Executive Director.

Form 990, Part VI, Section B, Line 15

An Executive Director compensation study was performed. Several Councils of Governments (peer organizations) in the southwest United States were asked to participate. The following factors were taken into consideration: Current base annual salary; Deferred compensation plan, if any; Number of organizational employees; Regional population size; Number of board members; Number of vacation or PTO days annually earned. The Executive Director's compensation as well as the research/documentation supporting the amount are presented to MAGs Committee members for vote/approval.

Form 990, Part VI, Section C, Line 19

The Maricopa Association of Governments maintains all of its public documents in the library of the Fiscal Services division including its governing documents and financial statements. Some governing document as well as the financial statements are also made available to the public via the website at www.azmag.gov. The organization will also provide this information to citizens upon public information requests.

Filing and Contact Details

Filer

Filer Name
Maricopa Association of Governments
EIN
23-7151608
Phone
6022546300
Address
302 North 1st Avenue, Phoenix, AZ 85003-1562

Signing Officer

Name
Ed Zuercher
Title
Executive Director
Phone
6025428005
Signed
2025-05-13

Organization Details

Principal Officer
Ed Zuercher
Formed
1967
Legal Domicile
Az
Voting Board Members
34
Independent Board Members
34
Employees
120
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional Services = $437,919; Consultant Services = $7,818,679; Associate Services = $206,816; Pass Thru Agreements = $2,363,944

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Ed Zuercher
IRS990/Form990PartVIISectionAGrp/PersonNm1Amy St Peter
IRS990/Form990PartVIISectionAGrp/PersonNm2John Bullen
IRS990/Form990PartVIISectionAGrp/PersonNm3Audra Karen Koester Thomas
IRS990/Form990PartVIISectionAGrp/PersonNm4Anubhav Bagley
IRS990/Form990PartVIISectionAGrp/PersonNm5Audrey Skidmore
IRS990/Form990PartVIISectionAGrp/PersonNm6Tim Strow
IRS990/Form990PartVIISectionAGrp/PersonNm7Somer Phegley
IRS990/Form990PartVIISectionAGrp/PersonNm8Kenneth Weise
IRS990/Form990PartVIISectionAGrp/PersonNm9Kate Gallego
IRS990/Form990PartVIISectionAGrp/PersonNm10Kevin Hartke
IRS990/Form990PartVIISectionAGrp/PersonNm11Alexis Hermosillo
IRS990/Form990PartVIISectionAGrp/PersonNm12Eric Orsborn
IRS990/Form990PartVIISectionAGrp/PersonNm13Brigette Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm14John Giles
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MAG Executive Director and Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Deputy Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF TRANSPORTATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chief of Staff
IRS990/Form990PartVIISectionAGrp/TitleTxt4REGIONAL ANALYTICS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5Information Technology Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF TRANS POLICY PLANNING
IRS990/Form990PartVIISectionAGrp/TitleTxt7Fiscal Services Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chair; Mayor, City of Avondale
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer; Mayor, City of Phoenix
IRS990/Form990PartVIISectionAGrp/TitleTxt10MAG At-Large Member; Mayor, City of Chandler
IRS990/Form990PartVIISectionAGrp/TitleTxt11MAG At-Large Member;Mayor, El Mirage
IRS990/Form990PartVIISectionAGrp/TitleTxt12At-Large member; Mayor, City of Buckeye
IRS990/Form990PartVIISectionAGrp/TitleTxt13At-Large Member, Mayor, City of Gilbert
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chair; Mayor, City of Mesa
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IRS990/MissionDesc0The Maricopa Association of Governments (MAG) is a Council of Governments (COG) that serves as the regional planning agency for the metropolitan Phoenix area. MAG is the regional air quality planning agency and Metropolitan Planning Organization (MPO) for transportation for Maricopa County. MAG provides regional planning and policy decisions in areas of transportation, air quality, water quality, economic development, and human services. MAG was founded in the spirit of unity and cooperation. MAG members believe that they can solve common problems, take an active role in long range regional issues, and address concerns that affect all communities.
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IRS990/OtherExpensesGrp/Desc0Reference Materials

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