Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Arizona Law Enforcement Air Support
EIN 81-4098434 • 501(c)3 • Hereford, AZ
Profile
Supports the cochise county sheriff's office by providing resources to support law-enforcement duties.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$269,163
Down $48,387 (-15%) from 2024
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
Down$269,163
Down $48,387 (-15%) from 2024
Revenue
Up$250,000
Up $250,000 from 2024
Expenses
Up$298,392
Up $109,090 (+58%) from 2024
Net Income
Up-$48,392
Up $140,910 (+74%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $269,163
- Liabilities
- $0
- Net assets
- $269,163
- Revenue
- $250,000
- Expenses
- $298,392
- Net income
- -$48,392
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 21, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $250,000
Mission and Program Overview
Mission
Supports the cochise county sheriff's office by providing resources to support law-enforcement duties.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $317,555 | $269,163 | ▼ $48,392 |
| Cash and Non-Interest-Bearing Accounts | $224,901 | $202,990 | ▼ $21,911 |
| Land, Buildings, and Equipment, Net | $92,654 | $66,173 | ▼ $26,481 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $317,555 | $269,163 | ▼ $48,392 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $317,555 | $269,163 | ▼ $48,392 |
| Total Liabilities and Net Assets / Fund Balance | $317,555 | $269,163 | ▼ $48,392 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $66,173 | $119,136 | $185,309 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| John Black | President |
| James Behnke | Director |
| Martin Jones | Director |
| Steve Ziegler | Director |
| Linda Jones | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $250,000
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $250,000
- Change in Net Assets
- $-48,392
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $298,392 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $212,184 | - | - | $212,184 |
| Insurance | $59,217 | - | - | $59,217 |
| Depreciation Depletion | $26,481 | - | - | $26,481 |
| Fees for Services Accounting | $500 | - | - | $500 |
| Fees for Services Other | $10 | - | - | $10 |
| Total Functional Expenses | $298,392 | $0 | $0 | $298,392 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Form 990 was prepared by an independent cpa using information provided by the treasurer. A draft return was provided to the entire board for review prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Any director, principal officer, or member of a committee with governing board designated powers, who has a direct or indirect finanical interest, as defined below, is an interested person. A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:a. An ownership or investment interest in any entity with which the organization has a transaction or arrangement,b. A compensation arrangement with any entity or individual with which the organization has a transaction or arrangement, orc. A proposal ownership of investment interest in, or compensation arrangement with, any entity or individual with which the organization is negotiating a transaction or arrangement. Compensation includes direct and indirect renumeration as well as gifts or favors that are not insubstantial.a financial interest is not necessarilty a conflict of interest. Under article iii of the conflict of interest policy, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.after disclosure of the financial interest and all material facts, and after discussion with the interested person, he/she will leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon.an interested person may make a presentation at the governing board or committee meeting but after the presentation he/she shall leave the meeting during the discussion of and the vote of, the transaction or arrangement involving the possible conflict of interest.”
Form 990, Part VI, Section C, Line 18
“Organizational documents are a matter of public record and are available through the arizona corporation commission. Form 990 will be provided upon request, or can be accessed at www.guidestar.org.”
Form 990, Part VI, Section C, Line 19
“No documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Arizona Law Enforcement Air Support
- EIN
- 81-4098434
- Phone
- 5202275173
- Address
- PO BOX 994, HEREFORD, AZ 85615
Signing Officer
- Name
- Linda Jones
- Title
- Treasurer
- Signed
- 2026-02-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John Black
- Formed
- 2016
- Legal Domicile
- Az
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 40
Preparer
- Firm
- Hjerpe & Tennison Cpas LLC
- Address
- 2712 MCGRAW DR, BLOOMINGTON, IL 61704
- Preparer
- Ann Cash
- Phone
- 3096631120
Raw XML Appendix360 raw XML fields
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/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/Desc | 0 | THE ARIZONA LAW ENFORCEMENT AIR SUPPORT ASSISTS THE SHERIFF'S OFFICE OF COCHISE COUNTY, ARIZONA AS THE SHERIFF'S OFFICE HAS LIMITED RESOURCES. THE REVENUE PROVIDED FROM THE TAX BASE SIMPLY DOES NOT PERMIT THE SHERIFF'S OFFICE TO HAVE THE ABILITY TO PATROL THE LAND WITHIN ITS RESPONSIBILITY ON AN EFFECTIVE BASIS. ITS RESPONSIBILITIES INCLUDE LAND WHICH BORDERS THE MEXICAN BORDER AND IS HEAVILY USED FOR DRUG TRAFFICKING. THE RANCHERS, FARMERS, AND OTHER CITIZENS OF COCHISE COUNTY ARE CONSTANTLY IN DANGER DUE TO THIS SITUATION, AND RECONGNIZE THAT THE SHERIFF'S OFFICE DOES NOT HAVE THE RESOURCES TO GET THE JOB DONE. FOR THIS REASON, THE ARIZONA LAW ENFORCEMENT AIR SUPPORT PROVIDES SEARCH AND RESCUE TRAINING AND OPERATIONS SUPPORT TO THE COCHISE COUNTY SHERIFF'S OFFICE IN THE FORM OF HELICOPTER EQUIPMENT AND MAINTENANCE. AZLEAS RECIEVED A DONATION OF AN UPGRADED HELICOPTER IN 2021 TO CONTINUE IT'S SUPPORT OF THE SHERIFF'S OFFICE. |
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| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDA JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN BLACK |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 185309 |
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| IRS990/MissionDesc | 0 | SUPPORTS THE COCHISE COUNTY SHERIFF'S OFFICE BY PROVIDING RESOURCES TO SUPPORT LAW-ENFORCEMENT DUTIES. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | ARIZONA LAW ENFORCEMENT AIR SUPPORT PROVIDES SEARCH AND RESCUE TRAINING AND OPERATIONS SUPPORT TO THE COCHISE COUNTY SHERIFF'S OFFICE. THE COCHISE COUNTY SHERIFF'S OFFICE IS A DEPARTMENT OF THE COCHISE COUNTY GOVERNMENT AND IS A PUBLIC CHARITY UNDER SECTION 509(A)(1) AS AN ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(V). AS A GOVERNMENTAL UNIT, THIS ENTITY IS NOT REQUIRED TO OBTAIN RECOGNITION OF PUBLIC CHARITY SUPPORT. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE SOLE ACTIVITY OF AZLEAS IS TO PROVIDE, MAINTAIN, AND SUPPLY FUEL FOR A HELICOPTER FOR USE BY THE COCHISE COUNTY SHERIFF'S OFFICE. THE SHERIFF'S OFFICE AND AZLEAS ESTABLISHED A CLOSE AND CONTINUOUS RELATIONSHIP TO RESOLVE AND PLAN FOR THE AVIATION NEEDS OF THE SHERIFF'S OFFICE. THIS POSITIVE LINKAGE BETWEEN AZLEAS AND THE SHERIFF'S OFFICE ALLOWS FOR QUICK AND EFFICIENT RESOLUTION OF OPERATIONAL REQUIREMENTS ON AN AS NEEDED BASIS. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | THE SHERIFF'S OFFICE AND AZLEAS ESTABLISHED A CLOSE AND CONTINUOUS RELATIONSHIP TO RESOLVE AND PLAN FOR THE AVIATION NEEDS OF THE SHERIFF'S OFFICE. THIS POSITIVE LINKAGE BETWEEN AZLEAS AND THE SHERIFF'S OFFICE ALLOWS FOR QUICK AND EFFICIENT RESOLUTION OF OPERATIONAL REQUIREMENTS ON AN AS NEEDED BASIS. THROUGH THIS RELATIONSHIP, THE SHERIFF'S OFFICE HAS A SIGNIFICANT VOICE IN THE USE OF THE AZLEAS INCOME AND ASSETS. THE SHERIFF'S OFFICE USES A HELICOPTER THAT IS OWNED AND MAINTAINED BY AZLEAS. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | ARIZONA LAW ENFORCEMENT AIR SUPPORT WAS FORMED IN 2016 TO ASSIST THE SHERIFF'S OFFICE OF COCHISE COUNTY, ARIZONA WITH PATROLLING THE LAND WITHIN THE SHERIFF'S OFFICE'S RESPONSIBILTIY, WHICH INCLUDES LAND ALONG THE MEXICAN BORDER. THIS LAND IS HEAVILY USED FOR DRUG TRAFFICKING AND THE RANCHERS, FARMERS, AND OTHER CITIZENS OF COCHISE COUNTY ARE CONSTANTLY IN DANGER DUE TO THIS SITUATION. THE SHERIFF'S OFFICE DOES NOT HAVE THE RESOURCES TO ADEQUATELY MONITOR ALL OF THE COUNTY LAND. FOR THIS REASON, ARIZONA LAW ENFORCEMENT AIR SUPPORT PROVIDES SEARCH AND RESCUE TRAINING AND OPERATIONS SUPPORT TO THE COCHISE COUNTY SHERIFF'S OFFICE IN THE FORM OF HELICOPTER EQUIPMENT AND MAINTENANCE. AZLEAS RECEIVED A DONATION OF AN UPGRADED HELICOPTER IN 2021 TO CONTINUE IT'S SUPPORT OF THE SHERIFF'S OFFICE. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | Part IV, Section E, Line 1c: Explain How Organization Supports Government Entity |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 WAS PREPARED BY AN INDEPENDENT CPA USING INFORMATION PROVIDED BY THE TREASURER. A DRAFT RETURN WAS PROVIDED TO THE ENTIRE BOARD FOR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DESIGNATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANICAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON. A PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT, OR FAMILY:A. AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT,B. A COMPENSATION ARRANGEMENT WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT, ORC. A PROPOSAL OWNERSHIP OF INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE ORGANIZATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. COMPENSATION INCLUDES DIRECT AND INDIRECT RENUMERATION AS WELL AS GIFTS OR FAVORS THAT ARE NOT INSUBSTANTIAL.A FINANCIAL INTEREST IS NOT NECESSARILTY A CONFLICT OF INTEREST. UNDER ARTICLE III OF THE CONFLICT OF INTEREST POLICY, A PERSON WHO HAS A FINANCIAL INTEREST MAY HAVE A CONFLICT OF INTEREST ONLY IF THE APPROPRIATE GOVERNING BOARD OR COMMITTEE DECIDES THAT A CONFLICT OF INTEREST EXISTS.AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING BUT AFTER THE PRESENTATION HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF AND THE VOTE OF, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATIONAL DOCUMENTS ARE A MATTER OF PUBLIC RECORD AND ARE AVAILABLE THROUGH THE ARIZONA CORPORATION COMMISSION. FORM 990 WILL BE PROVIDED UPON REQUEST, OR CAN BE ACCESSED AT WWW.GUIDESTAR.ORG. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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