Civic Intelligence

Arizona Association of Counties

EIN 86-0250377 • 501(c)6 • Phoenix, AZ

Profile

County government matters

1910 West Jefferson StreetPhoenix, AZ 85009

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.24x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.08x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

43rd percentile

1.5%

Higher net margin than 43% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$186,090

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

41st percentile

1.0%

Faster asset growth than 41% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

2.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$158,055

Down $78,293 (-33%) from 2021

Liabilities

Up

$78,720

Up $7,766 (+11%) from 2021

Net Assets

Down

$79,335

Down $86,059 (-52%) from 2021

Operations
Liabilities / Revenue58th percentileNet Margin43rd percentile

Revenue

Up

$583,797

Up $69,470 (+14%) from 2021

Expenses

Up

$669,856

Up $92,636 (+16%) from 2021

Net Income

Down

-$86,059

Down $23,166 (-37%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$300K$200K$100K$0Assets 2021: $236,348Liabilities 2021: $70,954Net Assets 2021: $165,3942021Assets 2022: $158,055Liabilities 2022: $78,720Net Assets 2022: $79,3352022

Highlighted filing

2022

Assets$158,055
Liabilities$78,720
Net Assets$79,335
Open 2022 Filing

Operations Trend

Revenue Growth44th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2021: $514,327Expenses 2021: $577,220Net Income 2021: -$62,8932021Revenue 2022: $583,797Expenses 2022: $669,856Net Income 2022: -$86,0592022

Highlighted filing

2022

Revenue$583,797
Expenses$669,856
Net Income-$86,059
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$158,055
Liabilities
$78,720
Net assets
$79,335
Revenue
$583,797
Expenses
$669,856
Net income
-$86,059
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.79$0.79$5.84$6.70$0.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.71$1.65$5.14$5.77$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 3, 2023
Return Version
2021v4.1
Gross Receipts
$583,797
Mission and Program Overview

Mission

County government matters

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$184,693$142,483▼ $42,210
Accounts Receivable$51,495$15,412▼ $36,083
Prepaid Expenses and Deferred Charges$160$160→ $0
Cash and Non-Interest-Bearing Accounts-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$236,348$158,055▼ $78,293
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$70,954$78,720▲ $7,766
Total Liabilities$70,954$78,720▲ $7,766
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$165,394$79,335▼ $86,059
Total Net Assets Fund Balance$165,394$79,335▼ $86,059
Total Liabilities and Net Assets / Fund Balance$236,348$158,055▼ $78,293

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$63,023$63,023
Other Land Buildings-$54,065$54,065
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer MarsonExecutive DirectorFT$145,146$145,146

Board Members and Trustees

NameTitle
Mike McCordPast President
Sarah BenatarPresident
David Clouse1st VP
Dustin Williams2nd VP
Kent Volkmer3rd VP
Angela MorenoMember
Brad CarlyonMember
Cathy TraywickMember
Cheryl Mango-PagetMember
Dana LewisMember
Diane BerubeMember
Donna McQualityMember
Heidi TorrioMember
Jacqui ClayMember
Jason WhitingMember
Jay YellowhorseMember
Jeanne KentchMember
Joe WilliamsMember
Jon SmithMember
Kari LopezMember
Manny RuizMember
Mark LambMember
Melissa WirthlinMember
Michele ReaganMember
Richard GarciaMember
Roy SandovalMember
Stephen RicherMember
Steve WatsonMember
Suzanne DroubieMember
Valerie WyantMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$583,765
Investment Income
$32
Other Revenue
$0
Change in Net Assets
$-86,059

Audited Revenue Reconciliation

Revenue per Audited Statements
$583,797
Total Revenue per Audited Statements
$583,797
Total Revenue per Form 990
$583,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$515,314
Other Expenses$154,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,037--$245,037
Current Officers, Directors, Trustees, and Key Employees$145,146--$145,146
Other Employee Benefits$95,379--$95,379
Conferences and Meetings$60,114--$60,114
Payroll Taxes$29,752--$29,752
Travel$21,981--$21,981
Insurance-$11,707-$11,707
Office Expenses$11,706--$11,706
Other Expenses$7,360$8,831-$7,360
Occupancy$6,500--$6,500
Fees for Services Accounting-$4,600-$4,600
All Other Expenses-$3,707-$3,707
Total Functional Expenses$641,011$28,845$0$669,856

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$669,856
Total Expenses per Audited Statements$669,856
Total Expenses per Form 990$669,856
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
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
Audit committee
No
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
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, Part VI, Line 11B: Form 990 Review Process

“Form 990 is reviewed by appropriate officials before filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflicts of interest are monitored on an ongoing basis.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Board of Directors reviews and sets salaries”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Arizona Association of Counties
EIN
86-0250377
Phone
6022526563
Address
1910 West Jefferson Street, Phoenix, AZ 85009

Signing Officer

Name
Jennifer Marson
Title
Executive Director
Signed
2023-03-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Jennifer Marson
Formed
1968
Legal Domicile
Az
Voting Board Members
30
Independent Board Members
30
Employees
5

Preparer

Firm
Douglas P Kienitz CPA Pc
Address
4212 N TABOR ST, MESA, AZ 85215
Phone
4808549915
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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/PersonNm25Michele Reagan
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