Civic Intelligence

Arizona Police Benefit Association

EIN 82-0551296 • 501(c)8 • Tucson, AZ

Profile

Members Legal Insurance Plan

PO Box 85426Tucson, AZ 85754

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

26th percentile

-13%

Higher net margin than 26% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

27th percentile

-8.2%

Faster asset growth than 27% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

7.6%

Faster revenue growth than 62% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$78,981

Down $7,088 (-8.2%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$78,981

Down $7,088 (-8.2%) from 2024

Revenue

Up

$73,922

Up $5,210 (+7.6%) from 2024

Expenses

Up

$83,417

Up $25,523 (+44%) from 2024

Net Income

Down

-$9,495

Down $20,313 (-188%) from 2024

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $28,121Liabilities 2011: $02011Assets 2012: $25,845Net Assets 2012: $25,8452012Assets 2014: $33,360Net Assets 2014: $33,3602014Assets 2015: $43,572Net Assets 2015: $43,5722015Assets 2016: $42,834Net Assets 2016: $42,8342016Assets 2017: $46,096Net Assets 2017: $46,0962017Assets 2018: $45,370Net Assets 2018: $45,3702018Assets 2019: $49,940Liabilities 2019: $02019Assets 2020: $54,676Net Assets 2020: $54,6762020Assets 2021: $61,049Net Assets 2021: $61,0492021Assets 2022: $70,574Net Assets 2022: $70,5742022Assets 2023: $73,359Net Assets 2023: $73,3592023Assets 2024: $86,069Net Assets 2024: $86,0692024Assets 2025: $78,981Net Assets 2025: $78,9812025

Highlighted filing

2025

Assets$78,981
Liabilities-
Net Assets$78,981

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $55,928Expenses 2011: $49,771Net Income 2011: $6,1572011Revenue 2012: $54,989Expenses 2012: $56,539Net Income 2012: -$1,5502012Revenue 2014: $51,654Expenses 2014: $40,554Net Income 2014: $11,1002014Revenue 2015: $50,533Expenses 2015: $40,321Net Income 2015: $10,2122015Revenue 2016: $45,692Expenses 2016: $46,430Net Income 2016: -$7382016Revenue 2017: $44,115Expenses 2017: $38,478Net Income 2017: $5,6372017Revenue 2018: $64,066Expenses 2018: $64,682Net Income 2018: -$6162018Revenue 2019: $64,293Expenses 2019: $60,179Net Income 2019: $4,1142019Revenue 2020: $64,095Expenses 2020: $60,005Net Income 2020: $4,0902020Revenue 2021: $63,617Expenses 2021: $59,949Net Income 2021: $3,6682021Revenue 2022: $63,223Expenses 2022: $52,398Net Income 2022: $10,8252022Revenue 2023: $49,631Expenses 2023: $48,947Net Income 2023: $6842023Revenue 2024: $68,712Expenses 2024: $57,894Net Income 2024: $10,8182024Revenue 2025: $73,922Expenses 2025: $83,417Net Income 2025: -$9,4952025

Highlighted filing

2025

Revenue$73,922
Expenses$83,417
Net Income-$9,495

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$79.0$79.0$73.9$83.4$9.50
2024Detailed filing. Detailed filing data is available for this year.$86.1$86.1$68.7$57.9$10.8
2023Detailed filing. Detailed filing data is available for this year.$73.4$73.4$49.6$48.9$0.68
2022Detailed filing. Detailed filing data is available for this year.$70.6$70.6$63.2$52.4$10.8
2021Detailed filing. Detailed filing data is available for this year.$61.0$61.0$63.6$59.9$3.67
2020Detailed filing. Detailed filing data is available for this year.$54.7$54.7$64.1$60.0$4.09
2019Summary only. Only limited summary data is available for this year.$49.9$0.00$64.3$60.2$4.11
2018Detailed filing. Detailed filing data is available for this year.$45.4$45.4$64.1$64.7$0.62
2017Detailed filing. Detailed filing data is available for this year.$46.1$46.1$44.1$38.5$5.64
2016Detailed filing. Detailed filing data is available for this year.$42.8$42.8$45.7$46.4$0.74
2015Detailed filing. Detailed filing data is available for this year.$43.6$43.6$50.5$40.3$10.2
2014Detailed filing. Detailed filing data is available for this year.$33.4$33.4$51.7$40.6$11.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.8$25.8$55.0$56.5$1.55
2011Summary only. Only limited summary data is available for this year.$28.1$0.00$55.9$49.8$6.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 20, 2026
Return Version
2025v4.0
Gross Receipts
$73,922
Mission and Program Overview

Mission

Members Legal Insurance Plan

Program Services

DescriptionGrantsExpenses
Members Legal Insurance Plan-$78,238
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric HahnPresident-$0--
Fred C DillionVice President-$0--
William SimmonsDirector-$0--
Cody StephensDirector-$0--
Filing and Contact Details

Filer

Filer Name
Arizona Police Benefit Association
EIN
82-0551296
Phone
5206031386
Address
PO Box 85426, Tucson, AZ 85754

Signing Officer

Name
Eric Hahn
Title
President
Signed
2026-02-20
Discuss with paid preparer
Yes

Preparer

Firm
David Oase CPA Pc
Address
7802 E Escalante Rd, Tucson, AZ 85730
Preparer
Jeanette Olanio
Phone
5207902738
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $1811

Other Expenses.1002

Office Expenses $1041

Other Expenses.1

Donation $250

Other Expenses.2

Computer Expense $106

Other Expenses.3

Auto Expense $105

Other Expenses.4

Meals @100 $75

Other Assets.1

OtherAssets - Beginning $31597 OtherAssets - Ending $31597

Raw XML Appendix119 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum05206031386
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 85426
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Tucson
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd085754
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt054472
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt047384
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt078981
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt086069
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078981
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt031597
IRS990EZ/OtherChangesInNetAssetsAmt02407
IRS990EZ/OtherExpensesTotalAmt03388
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Members Legal Insurance Plan
IRS990EZ/PrintingPublicationsPostageAmt031
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Members Legal Insurance Plan
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078238
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt083417
IRS990EZ/TotalProgramServiceExpensesAmt078238
IRS990EZ/TotalRevenueAmt073922
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1811
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1041
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Donation $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Computer Expense $106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Auto Expense $105
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OtherAssets - Beginning $31597 OtherAssets - Ending $31597
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum05206031386
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ReturnHeader/PreparerPersonGrp/PhoneNum05207902738
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeanette Olanio
ReturnHeader/ReturnTs02026-02-20T12:31:44-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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