Civic Intelligence

Southern Arizona Legal Aid Inc

EIN 86-0143449 • 501(c)3 • Tucson, AZ

Profile

To provide quality legal services to people who would not otherwise have equal access to justice, in ways which affirm their individual and collective dignity, integrity, and power.

2343 E Broadway Blvd Ste 200Tucson, AZ 85719-6007

www.sazlegalaid.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.80x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.50x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$107,245

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

89th percentile

38%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,145,711

Up $1,152,282 (+38%) from 2023

Liabilities

Up

$3,303,628

Up $452,794 (+16%) from 2023

Net Assets

Up

$842,083

Up $699,488 (+491%) from 2023

Revenue

Up

$6,602,546

Up $305,476 (+4.9%) from 2023

Expenses

Up

$5,993,690

Up $259,140 (+4.5%) from 2023

Net Income

Up

$608,856

Up $46,336 (+8.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $405,150Liabilities 2010: $333,761Net Assets 2010: $71,3892010Assets 2011: $619,260Liabilities 2011: $316,034Net Assets 2011: $303,2262011Assets 2012: $621,956Liabilities 2012: $386,313Net Assets 2012: $235,6432012Assets 2013: $624,387Liabilities 2013: $406,540Net Assets 2013: $217,8472013Assets 2014: $771,132Liabilities 2014: $424,128Net Assets 2014: $347,0042014Assets 2015: $802,575Liabilities 2015: $412,379Net Assets 2015: $390,1962015Assets 2016: $849,253Liabilities 2016: $577,238Net Assets 2016: $272,0152016Assets 2017: $817,450Liabilities 2017: $472,526Net Assets 2017: $344,9242017Assets 2018: $817,872Liabilities 2018: $448,683Net Assets 2018: $369,1892018Assets 2019: $788,450Liabilities 2019: $504,172Net Assets 2019: $284,2782019Assets 2020: $1,021,089Liabilities 2020: $723,278Net Assets 2020: $297,8112020Assets 2021: $777,978Liabilities 2021: $975,253Net Assets 2021: -$197,2752021Assets 2022: $1,486,694Liabilities 2022: $1,906,619Net Assets 2022: -$419,9252022Assets 2023: $2,993,429Liabilities 2023: $2,850,834Net Assets 2023: $142,5952023Assets 2024: $4,145,711Liabilities 2024: $3,303,628Net Assets 2024: $842,0832024

Highlighted filing

2024

Assets$4,145,711
Liabilities$3,303,628
Net Assets$842,083

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,544,7302010Expenses 2011: $4,127,4832011Expenses 2012: $4,035,3682012Revenue 2013: $4,300,891Expenses 2013: $4,313,196Net Income 2013: -$12,3052013Revenue 2014: $4,739,581Expenses 2014: $4,611,319Net Income 2014: $128,2622014Revenue 2015: $4,849,869Expenses 2015: $4,817,590Net Income 2015: $32,2792015Revenue 2016: $4,893,316Expenses 2016: $5,011,497Net Income 2016: -$118,1812016Revenue 2017: $4,825,023Expenses 2017: $4,752,114Net Income 2017: $72,9092017Revenue 2018: $5,178,044Expenses 2018: $5,153,779Net Income 2018: $24,2652018Revenue 2019: $5,263,249Expenses 2019: $5,348,160Net Income 2019: -$84,9112019Revenue 2020: $5,742,414Expenses 2020: $5,728,881Net Income 2020: $13,5332020Revenue 2021: $5,371,960Expenses 2021: $5,625,941Net Income 2021: -$253,9812021Revenue 2022: $5,014,859Expenses 2022: $5,237,509Net Income 2022: -$222,6502022Revenue 2023: $6,297,070Expenses 2023: $5,734,550Net Income 2023: $562,5202023Revenue 2024: $6,602,546Expenses 2024: $5,993,690Net Income 2024: $608,8562024

Highlighted filing

2024

Revenue$6,602,546
Expenses$5,993,690
Net Income$608,856

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$3.30$0.84$6.60$5.99$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.99$2.85$0.14$6.30$5.73$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.49$1.91$0.42$5.01$5.24$0.22
2021Detailed filing. Detailed filing data is available for this year.$0.78$0.98$0.20$5.37$5.63$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.72$0.30$5.74$5.73$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.50$0.28$5.26$5.35$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.45$0.37$5.18$5.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.47$0.34$4.83$4.75$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.58$0.27$4.89$5.01$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.41$0.39$4.85$4.82$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.42$0.35$4.74$4.61$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.41$0.22$4.30$4.31$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.39$0.24$4.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.32$0.30$4.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.33$0.07$4.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 11, 2025
Return Version
2024v5.0
Gross Receipts
$6,602,546
Mission and Program Overview

Mission

To provide quality legal services to people who would not otherwise have equal access to justice, in ways which affirm their individual and collective dignity, integrity, and power.

Providing quality legal services to people who would not otherwise have equal access to justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$583,854$2,000,296▲ $1,416,442
Intangible Assets$1,656,858$1,467,816▼ $189,042
Pledges and Grants Receivable$565,905$432,989▼ $132,916
Prepaid Expenses and Deferred Charges$71,337$97,141▲ $25,804
Land, Buildings, and Equipment, Net$31,778$70,335▲ $38,557
Cash and Non-Interest-Bearing Accounts$606$600▼ $6
Total Assets$2,993,429$4,145,711▲ $1,152,282
Other Assets Total$83,091$76,534▼ $6,557
Liabilities
Other Liabilities$1,711,481$1,532,259▼ $179,222
Deferred Revenue$762,323$1,317,431▲ $555,108
Accounts Payable and Accrued Expenses$377,030$453,938▲ $76,908
Total Liabilities$2,850,834$3,303,628▲ $452,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$142,595$842,083▲ $699,488
Total Net Assets Fund Balance$142,595$842,083▲ $699,488
Total Liabilities and Net Assets / Fund Balance$2,993,429$4,145,711▲ $1,152,282

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,335$327,147$397,482
Leasehold Improvements-$60,585$60,585
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anthony L YoungExecutive DiFT$107,245$107,245
Doris L ButlerCOOFT$88,696$88,696
Jamie IbrahimDeputy DirecFT$86,091$86,091
Michael KochanskiComptrollerFT$76,931$76,931

Highest Paid Contractors

ContractorServicesLocationCompensation
United Health CareHealth Insuranc2201 E CAMELBACK RD, Phoenix, AZ 85016$565,480
Continental Development CompanyReal Estate230 W 5TH, Tempe, AZ 85281$363,295
Revenue and Support

Revenue Composition

Contributions and Grants
$3,250,864
Program Service Revenue
$3,351,232
Investment Income
$450
Other Revenue
$0
All Other Contributions
$290,508
Change in Net Assets
$608,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,602,546
Total Revenue per Audited Statements
$6,602,546
Total Revenue per Form 990
$6,602,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,663,785
Other Expenses$1,329,905
Total Fundraising Expense$80,329
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,037,183$809,778$51,297$3,898,258
Occupancy$370,801$90,275$6,687$467,763
Payroll Taxes$403,015-$3,910$406,925
Current Officers, Directors, Trustees, and Key Employees$199,151$149,952$9,499$358,602
Fees for Services Other$244,430$4,333$5,417$254,180
Office Expenses$159,641-$3,004$162,645
Advertising$114,084--$114,084
Travel$94,921$396$290$95,607
Insurance$34,686--$34,686
Other Expenses$19,283-$225$19,508
Depreciation Depletion$12,970--$12,970
Total Functional Expenses$4,858,627$1,054,734$80,329$5,993,690

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,993,690
Total Expenses per Audited Statements$5,993,690
Total Expenses per Form 990$5,993,690
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities, Net of Current$1,111,254
Current Portion Lease Liabilities$353,865
Client Trust Accounts$67,140
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 will be emailed to the board for review. The board may email the cfo with any questions and the cfo will respond to all board members with the answers.

Form 990, Page 6, Part VI, Line 12C

Sala's conflict of interest policy is part of the employee policy and procedure manual and the board orientation manual. These policies are discussed at orientation of new staff and board. All new hires and new board members are required to complete the disclosure statement. Disclosure must also be made at any time a conflict arises or there is a change to the information previously reported.

Form 990, Page 6, Part VI, Line 15A

The audit/finance committee of the board of directors is responsible for reviewing and approving key employee compensation and reporting to the board of directors on an annual basis. The audit/finance committee is provided with information for comparable compensation paid to others similarly situated. The information is obtained from salary surveys conducted by the economic research institute's non-profit salary survey assessor, the legal services corporation's annual salary reports, form 990 information for similar positions in other legal services programs and other non-profits, and other salary surveys which may be conducted by other legal services organizations and non-profits. The deliberations and decisions regarding compensation are recorded in the board minutes and preserved as employment related records under sala's document retention and destruction policy.

Form 990, Page 6, Part VI, Line 19

Sala's governing documents, policies, financial statements and other information open to the public are made available upon request.

Filing and Contact Details

Filer

Filer Name
Southern Arizona Legal Aid Inc
EIN
86-0143449
Phone
5206239465
Address
2343 E BROADWAY BLVD STE 200, TUCSON, AZ 85719-6007

Signing Officer

Name
Anthony L Young
Title
Executive Director
Phone
5206239465
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony L Young
Formed
1951
Legal Domicile
Az
Voting Board Members
19
Independent Board Members
19
Employees
76

Preparer

Firm
Beasley Mitchell & Co Llp
Address
PO DRAWER 550, LAS CRUCES, NM 88004-0550
Preparer
Bradley M Beasley CPA
Phone
5755286700
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Southern arizona legal aid, inc. (sala) was able to provide direct civil legal assistance to meet the fundamental unmet civil legal needs of more than 10,900 individuals; 83% received counsel, advice or limited action services such as counseling concerning legal rights and responsibilities, help in a pro se clinic, or preparation of court or other legal documents; 17% were assisted with extended services such as obtaining a court decision, negotiating an agreement on more complex civil legal matters, representation in administrative hearings or court proceedings. Sala raised community awareness of legal rights and responsibilities through outreach, by teaching prevention and self-help methods, making presentations and distributing legal information brochures and self-help materials to over 4,400 individuals. The impact of services provided resulted in recovery of 858,948 in the value of homes saved, child and spousal support awards, lump sum benefit payments and money judgements. Sala avoided 250,654 in garnishments and court judgements for clients. For every 1 invested in sala, 6.42 of actual value is returned to the community based upon a 2019 social return on investment analysis performed by community services analysis, llc through the volunteer lawyers program (vlp) sala accepted 680 new cases, conducted 437 clinics and classes and completed 542 cases and matters benefitting over 1,653 persons. The vlp program provided 1,261 hours of free legal aid valued at 315,275.

Form 990, Page 2, Part III, Line 4D

N/A

Raw XML AppendixShowing 400 of 510 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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