Civic Intelligence

Arizona Community Action Association

EIN 86-0311619 • 501(c)3 • Phoenix, AZ

Profile

Arizona Community Action Association unites communities to end poverty through community based initiatives and solutions.

340 E Palm Lane STE 315Phoenix, AZ 85004

www.azcaa.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.18x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

26th percentile

0.13x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

61st percentile

8.6%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-49%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-47%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Down

$18,997,487

Down $18,433,201 (-49%) from 2021

Liabilities

Down

$3,382,317

Down $18,510,598 (-85%) from 2021

Net Assets

Up

$15,615,170

Up $77,397 (+0.5%) from 2021

Revenue

Down

$25,095,845

Down $21,975,536 (-47%) from 2021

Expenses

Down

$22,925,458

Down $19,451,601 (-46%) from 2021

Net Income

Down

$2,170,387

Down $2,523,935 (-54%) from 2021

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $9,497,418Liabilities 2011: $2,681,215Net Assets 2011: $6,816,2032011Assets 2012: $8,966,880Liabilities 2012: $2,467,631Net Assets 2012: $6,499,2492012Assets 2013: $8,151,483Liabilities 2013: $2,596,964Net Assets 2013: $5,554,5192013Assets 2014: $9,374,979Liabilities 2014: $2,756,178Net Assets 2014: $6,618,8012014Assets 2015: $10,257,719Liabilities 2015: $2,751,714Net Assets 2015: $7,506,0052015Assets 2016: $9,042,711Liabilities 2016: $2,013,102Net Assets 2016: $7,029,6092016Assets 2017: $10,668,429Liabilities 2017: $2,488,827Net Assets 2017: $8,179,6022017Assets 2018: $10,895,321Liabilities 2018: $2,358,596Net Assets 2018: $8,536,7252018Assets 2019: $13,137,229Liabilities 2019: $3,396,254Net Assets 2019: $9,740,9752019Assets 2020: $27,960,634Liabilities 2020: $16,832,404Net Assets 2020: $11,128,2302020Assets 2021: $37,430,688Liabilities 2021: $21,892,915Net Assets 2021: $15,537,7732021Assets 2022: $18,997,487Liabilities 2022: $3,382,317Net Assets 2022: $15,615,1702022

Highlighted filing

2022

Assets$18,997,487
Liabilities$3,382,317
Net Assets$15,615,170

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $3,841,5092011Expenses 2012: $4,165,8832012Expenses 2013: $4,685,9682013Revenue 2014: $5,669,720Expenses 2014: $4,532,917Net Income 2014: $1,136,8032014Revenue 2015: $5,734,986Expenses 2015: $5,212,549Net Income 2015: $522,4372015Revenue 2016: $5,994,401Expenses 2016: $6,038,043Net Income 2016: -$43,6422016Revenue 2017: $6,717,939Expenses 2017: $5,756,656Net Income 2017: $961,2832017Revenue 2018: $6,472,720Expenses 2018: $6,318,630Net Income 2018: $154,0902018Revenue 2019: $6,441,672Expenses 2019: $5,768,566Net Income 2019: $673,1062019Revenue 2020: $7,364,615Expenses 2020: $6,097,562Net Income 2020: $1,267,0532020Revenue 2021: $47,071,381Expenses 2021: $42,377,059Net Income 2021: $4,694,3222021Revenue 2022: $25,095,845Expenses 2022: $22,925,458Net Income 2022: $2,170,3872022

Highlighted filing

2022

Revenue$25,095,845
Expenses$22,925,458
Net Income$2,170,387

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.0$3.38$15.6$25.1$22.9$2.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.4$21.9$15.5$47.1$42.4$4.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$16.8$11.1$7.36$6.10$1.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$3.40$9.74$6.44$5.77$0.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$2.36$8.54$6.47$6.32$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$2.49$8.18$6.72$5.76$0.96
2016Detailed filing. Detailed filing data is available for this year.$9.04$2.01$7.03$5.99$6.04$0.04
2015Detailed filing. Detailed filing data is available for this year.$10.3$2.75$7.51$5.73$5.21$0.52
2014Detailed filing. Detailed filing data is available for this year.$9.37$2.76$6.62$5.67$4.53$1.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.15$2.60$5.55$4.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$2.47$6.50$4.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.50$2.68$6.82$3.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 9, 2023
Return Version
2021v4.2
Gross Receipts
$52,860,199
Mission and Program Overview

Mission

ACAA addresses poverty across Arizona. Through a collaboration of nearly 300 organizations and individuals, ACAA develops and implements strategies to address and ultimately eliminate poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$33,935,143$16,265,130▼ $17,670,013
Savings and Temporary Cash Investments$2,577,797$1,751,173▼ $826,624
Pledges and Grants Receivable$316,551$598,430▲ $281,879
Cash and Non-Interest-Bearing Accounts$506,323$326,479▼ $179,844
Accounts Receivable$73,144$32,572▼ $40,572
Land, Buildings, and Equipment, Net$14,235$10,948▼ $3,287
Prepaid Expenses and Deferred Charges$1,609$6,869▲ $5,260
Total Assets$37,430,688$18,997,487▼ $18,433,201
Other Assets Total$5,886$5,886→ $0
Liabilities
Escrow Account Liability$2,287,081$2,239,188▼ $47,893
Accounts Payable and Accrued Expenses$947,753$1,085,303▲ $137,550
Deferred Revenue$18,658,081$57,826▼ $18,600,255
Total Liabilities$21,892,915$3,382,317▼ $18,510,598
Net Assets / Fund Balance
Net Assets With Donor Restrictions$11,010,251$11,791,561▲ $781,310
Net Assets Without Donor Restrictions$4,527,522$3,823,609▼ $703,913
Total Net Assets Fund Balance$15,537,773$15,615,170▲ $77,397
Total Liabilities and Net Assets / Fund Balance$37,430,688$18,997,487▼ $18,433,201

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,948$25,332$36,280

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$11,010,251$3,880,805▼ $1,020,068$2,079,427$11,791,561
2021$8,299,954$3,825,697▲ $1,174,928$2,290,328$11,010,251
2020$7,198,534$3,285,259▲ $507,927$2,691,766$8,299,954
2019$6,351,371$2,757,883▲ $641,656$2,552,376$7,198,534
2018$6,212,258$2,647,381▲ $452,627$2,960,895$6,351,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia ZwickExecutive DirectorFT$115,320$13,845$129,165

Board Members and Trustees

NameTitle
Kathy DinolfiPresident
Norma GutierrezVice President
Anthony YoungDirector
Bonnie TemmeDirector
Brian BabiarsDirector
Chris FetzerDirector
David BurzynskiDirector
Emma GarciaDirector
Jaoquin RiosDirector
Jaqueline EdwardsDirector
Jean MorenoDirector
Malissa BuzanDirector
Manira CervantesDirector
Marchelle FranklinDirector
Mary Lou RosalesDirector
Michael PattenDirector
Michele AxlundDirector
Phil ByrumDirector
Wayne TormalaDirector
Yvette RamirezDirector
Kathy SensemanHEAF Advisory
Moises GallegosSecretary
Eva FelixTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Objective Arts LLCIT cloud software support20 N Wacker Dr, Chicago, IL 60606$180,000
-Program compliance management2100 E Huron Court, Gilbert, AZ 85234$114,000
Revenue and Support

Revenue Composition

Contributions and Grants
$24,197,508
Program Service Revenue
$251,817
Investment Income
$646,520
Other Revenue
$0
All Other Contributions
$3,140,561
Change in Net Assets
$2,170,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,989,557
Revenue Not Reported on Financial Statements
$106,288
Revenue Not Reported on Form 990
$-2,091,307
Total Revenue per Audited Statements
$22,898,250
Total Revenue per Form 990
$25,095,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,301,930
Salaries, Compensation, and Employee Benefits$618,528
Total Fundraising Expense$20,398
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$262,949$73,718$13,002$349,669
Fees for Services Other$181,361$44,287-$225,648
Current Officers, Directors, Trustees, and Key Employees$143,209$38,286$4,731$186,226
Information Technology$141,781$26,150-$167,931
Fees for Services Accounting$89,231$21,789-$111,020
Fees for Service Investment Mgmnt Fees$85,427$20,861-$106,288
Occupancy$65,214$1,400-$66,614
Office Expenses$46,743$1,419-$48,162
Other Employee Benefits$32,606$8,504$1,333$42,443
Interest$34,113$1,812-$35,925
Payroll Taxes$26,323$6,865$1,076$34,264
Fees for Services Legal$21,537$5,259-$26,796
Travel$23,140--$23,140
Advertising$16,951$3,886-$20,837
Insurance$14,098$1,135$70$15,303
Pension Plan Contributions$4,553$1,187$186$5,926
Grants to Domestic Orgs$5,000--$5,000
Conferences and Meetings$4,534$201-$4,735
Other Expenses$3,852$58-$3,910
Depreciation Depletion-$3,287-$3,287
Total Functional Expenses$22,644,956$260,104$20,398$22,925,458

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$22,925,458
Total Expenses per Audited Statements$22,820,853
Expenses per Audited Statements$22,819,170
Expenses Not Reported on Financial Statements$106,288
Expenses Not Reported on Form 990$1,683
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
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

ACAA has three membership categories 1 individual members can be any Arizona resident 18 years of age or older 2 Organizational members are those organizations with an interest in meeting the needs of low-income Arizona residents including but not limited to community action agencies, their subcontractors and other private and public organizations including government agencies and 3 corporate members are private for-profit organizations. Each individual member has one vote at membership meetings, including the annual planning meeting. Each organizational member designates, in writing, one representative who is entitled to cast one vote at all membership meetings. Executive directors of agencies or their alternatives are automatically accepted as representatives of their organizational members and entitled to cast one vote.

Form 990, Part VI, Section A, Line 7A

Individual, organizational, and corporate member representatives who are present at the annual meeting vote on the membership-at-large director positions. No proxy voting is allowed all votes must be cast in person including virtually. Persons who are organizational representatives, and who also possess an individual membership, may vote twice -- once as an organizational representative and once as an individual member.

Form 990, Part VI, Section A, Line 7B

The following acts require approval from the membership body 1 amendments to ACCAs bylaws and 2 dissolution of ACAA.

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

A copy of the Form 990 is circulated to all board members for review at a regularly scheduled board meeting. The document is then discussed and an opportunity for comments, questions, and concerns is provided. Changes are made as needed from the boards review, and the board ultimately approves the document for filing.

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

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, ACAA reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

ACAA reviews the compensation for the Executive Director by comparing their compensation to the compensation of individuals in like positions, in comparable organizations, using Forms 990, compensation studies, and other available data. The board then approves any changes in compensation based on this information as part of the annual budget approval process. ACAA has no paid officers or employees meeting the IRS definition of a key employee.

Form 990, Part VI, Section C, Line 18 19

ACAA will provide, in a timely manner, copies of all tax returns, governing documents, including its conflict of interest policy, and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Arizona Community Action Association
EIN
86-0311619
Phone
6026040640
Address
340 E Palm Lane STE 315, Phoenix, AZ 85004
Doing Business As
Wildfire

Signing Officer

Name
Kelly Mcgowan
Title
Interim Executive Director
Phone
6026040640
Signed
2023-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Mcgowan
Formed
1967
Legal Domicile
Az
Voting Board Members
23
Independent Board Members
23
Employees
12
Volunteers
40

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan CPA
Phone
6022302700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 87,487, Grants and allocations 0, Revenue 0 RPIC The RPIC grant supports Wildfires ability to provide training and technical assistance to our Community Action Agency members. Additionally, it allows us to learn from and partner with our sister organizations in California, Hawaii and Nevada. We collaborate on training as well. One of the focused uses of this grant funding is to provide training for ROMA and encourage and support members of our network to become ROMA certified trainers.

Form 990, Part III, Line 4D

Program Service Expenses 221,437, Grants and allocations 0, Revenue 0 VOLUNTEER INCOME TAX ASSISTANCE VITA Wildfire applied for and received a US Treasury grant to support the Maricopa Volunteer Income Tax Network. Funding supports the deployment of 30 VITA sites across Maricopa County, supported by volunteer tax preparers, who prepared tax returns for no cost for Maricopa County individuals and families.

Form 990, Part III, Line 4D

Program Service Expenses 16,881,224, Grants and allocations 0, Revenue 0 EMERGENCY RENTAL ASSISTANCE PROGRAM ERAP In March 2021 a supplemental agreement was executed for Emergency Rental Assistance ERA monies under the Consolidated Appropriations Act the Act for the purpose of assisting qualified residents who have been impacted by the COVID-19 pandemic with rent and utility costs.

Form 990, Part III, Line 4D

Program Service Expenses 32,065, Grants and allocations 0, Revenue 0 HEALTH EQUITIES Funds received through the Arizona Department of Human Services support the partnership between five rural Community Action Agencies and the local public health departments. Program partnerships include the creation and sharing of dental services, enhancement of healthy homes, and the care and support of seniors.

Form 990, Part III, Line 4D

Program Service Expenses 115,472, Grants and allocations 0, Revenue 0 EVICTION ADVOCACY Wildfire works on policy issues to increase the availability of truly affordable housing and institute protections for renters who are threatened with eviction, working with landlords, renters, and community partners to align policy with practice and to protect those who are at risk of eviction. Policy work includes legislative modifications needed and partnerships with organizations throughout Arizona working to develop and implement programmatic support.

Financial Statement Notes

IV 2B

The Association acts as an agent whereby utility companies advance funds for the bill assistance and weatherization program to the Association, which then administers the program for an administrative fee. These funds are held by the Association and then remitted directly to the agency partners the Partners. The Partners are entitled to be reimbursed under the guidelines of the program in accordance with executed contracts.

V 4

The Association holds temporarily restricted net assets for the following purposes Home Energy Assistance Fund, Tech Solution, Eviction Fund, Resilience Fund, Volunteer Income Tax Assistance VITA, contributions for Arizona Self-Help website upgrades, and contributions for Peoples Information Guide. The temporarily restricted net assets related to the Home Energy Assistance fund includes the start-up of the utilities, repair, replacement and deposit URRD program, which falls under the umbrella of the Home Energy Assistance Fund. Under the program, utility companies are required by law to remit all abandoned utility deposits. These funds are used to provide assistance to families in need under the guidelines of the program, and through the Associations community action agency partners.

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