Civic Intelligence

Arizona Society of Practicing Accountants

EIN 86-0319017 • 501(c)6 • Chandler, AZ

Profile

Promote education in taxation accounting

813 W Elliot Rd Ste 1Chandler, AZ 85225

www.aaatp.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

15th percentile

-36%

Higher net margin than 15% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$1,250

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-29%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-27%

Faster revenue growth than 21% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$170,503

Down $6,507 (-3.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$170,503

Down $4,507 (-2.6%) from 2023

Revenue

Up

$191,847

Up $57,112 (+42%) from 2023

Expenses

Up

$196,354

Up $4,539 (+2.4%) from 2023

Net Income

Up

-$4,507

Up $52,573 (+92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $149,305Liabilities 2011: $0Net Assets 2011: $149,3052011Assets 2012: $141,704Liabilities 2012: $0Net Assets 2012: $141,7042012Assets 2013: $139,288Liabilities 2013: $0Net Assets 2013: $139,2882013Assets 2014: $116,771Liabilities 2014: $0Net Assets 2014: $116,7712014Assets 2015: $143,362Liabilities 2015: $0Net Assets 2015: $143,3622015Assets 2016: $151,795Liabilities 2016: $25,782Net Assets 2016: $126,0132016Assets 2017: $161,218Liabilities 2017: $18,722Net Assets 2017: $142,4962017Assets 2018: $208,873Liabilities 2018: $10,378Net Assets 2018: $198,4952018Assets 2019: $202,226Liabilities 2019: $10,313Net Assets 2019: $191,9132019Assets 2020: $200,065Liabilities 2020: $15,782Net Assets 2020: $184,2832020Assets 2021: $242,170Liabilities 2021: $0Net Assets 2021: $242,1702021Assets 2022: $234,090Liabilities 2022: $2,000Net Assets 2022: $232,0902022Assets 2023: $177,010Liabilities 2023: $2,000Net Assets 2023: $175,0102023Assets 2024: $170,503Net Assets 2024: $170,5032024

Highlighted filing

2024

Assets$170,503
Liabilities-
Net Assets$170,503

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $286,505Expenses 2011: $294,714Net Income 2011: -$8,2092011Expenses 2012: $284,2912012Revenue 2013: $231,726Expenses 2013: $234,142Net Income 2013: -$2,4162013Revenue 2014: $217,024Expenses 2014: $239,541Net Income 2014: -$22,5172014Revenue 2015: $226,821Expenses 2015: $200,230Net Income 2015: $26,5912015Revenue 2016: $199,899Expenses 2016: $217,248Net Income 2016: -$17,3492016Revenue 2017: $196,074Expenses 2017: $179,591Net Income 2017: $16,4832017Revenue 2018: $295,363Expenses 2018: $239,364Net Income 2018: $55,9992018Revenue 2019: $232,595Expenses 2019: $239,177Net Income 2019: -$6,5822019Revenue 2020: $192,949Expenses 2020: $200,579Net Income 2020: -$7,6302020Revenue 2021: $188,509Expenses 2021: $130,622Net Income 2021: $57,8872021Revenue 2022: $146,205Expenses 2022: $156,285Net Income 2022: -$10,0802022Revenue 2023: $134,735Expenses 2023: $191,815Net Income 2023: -$57,0802023Revenue 2024: $191,847Expenses 2024: $196,354Net Income 2024: -$4,5072024

Highlighted filing

2024

Revenue$191,847
Expenses$196,354
Net Income-$4,507

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$1.71$1.92$1.96$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.02$1.75$1.35$1.92$0.57
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.02$2.32$1.46$1.56$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$1.89$1.31$0.58
2020Detailed filing. Detailed filing data is available for this year.$2.00$0.16$1.84$1.93$2.01$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.10$1.92$2.33$2.39$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.10$1.98$2.95$2.39$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.19$1.42$1.96$1.80$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.26$1.26$2.00$2.17$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$2.27$2.00$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$2.17$2.40$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$2.32$2.34$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$2.84
2011Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$2.87$2.95$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$191,847
Mission and Program Overview

Mission

Promote education in taxation accounting

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION CONTINUED TO MONITOR THE RIGHTS OF MEMBERS TO PRACTICE BY ATTENDING AZ BOARD OF ACCOUNTANCY MEETINGS AND WATCHING FOR LAWS AND/OR RULES THAT WOULD IMPACT THE RIGHT OF INDIVIDUALS TO PRACTICE.--
THE ORGANIZATION WAS ABLE TO PROVIDE MEMBERS WITH CONTINUING EDUCATION PROGRAMS VIA ZOOM AND LIVE SPEAKER EVENTS. BOTH VENUES WERE WELL ATTENDED.--
MEMBER NOTICES WERE SENT OUT AS NEEDED TO KEEP MEMBERS INFORMED ON CURRENT FEDERAL AND STATE LEGISLATIVE CHANGES. MEMBER APPRECIATION EVENTS INCLUDED A PICNIC IN APRIL AND A ZOOLIGHTS EVENT IN NOVEMBER.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEANNA GRIFFINTreasurer/Secretary-$1,350-$1,350
HERB ANDERSONPresident-$0--
CHANNIKA DANIELSVice President-$0--
JEREMY REEDPast President-$0--
LEE MAROONDirector-$0--
NANCY WEINSTEINDirector-$0--
THOMAS SORRELLDirector-$0--
ROBERT DEKENDirector-$0--
JAMES CHASTONDirector-$0--
PATRICK THACHERDirector-$0--
CARRIE KISERDirector-$0--
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

Filer Name
Arizona Society of Practicing Accountants
EIN
86-0319017
Phone
4807828872
Address
813 W ELLIOT RD STE 1, CHANDLER, AZ 85225

Signing Officer

Name
Herb Anderson
Title
Past President
Phone
4807828872
Signed
2025-04-08
Discuss with paid preparer
Yes

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-EZ, Part I, Line 16, Other Expenses

Administrative expenses 2,366

Form 990-EZ, Part I, Line 16, Other Expenses

DUES SUBSCRIPTIONS 7,119

Form 990-EZ, Part I, Line 16, Other Expenses

MERCHANT FEES 8,723

Form 990-EZ, Part I, Line 16, Other Expenses

MARKETING 4,984

Form 990-EZ, Part I, Line 16, Other Expenses

Other program expenses 209

Form 990-EZ, Part I, Line 16, Other Expenses

INSURANCE 418

Form 990-EZ, Part I, Line 16, Other Expenses

Meetings seminars 129,911

Form 990-EZ, Part I, Line 16, Other Expenses

STAFF SUPPORT 13,266

Form 990-EZ, Part I, Line 16, Other Expenses

LICENSES REGISTRATION 10

Form 990-EZ, Part I, Line 16, Other Expenses

STORAGE 3,204

Form 990-EZ, Part I, Line 16, Other Expenses

TRAVEL 3,130

Form 990-EZ, Part I, Line 16, Other Expenses

OTHER EXPENSES 1,361

Form 990-EZ, Part I, Line 16, Other Expenses

State board monitoring 359

Form 990-EZ, Part II, Line 24, Other Assets

ACCOUNTS RECEIVABLE Beginning of year 3,698, End of year 168

Form 990-EZ, Part II, Line 24, Other Assets

PREPAID EXPENSES Beginning of year 1,208, End of year 2,880

Form 990-EZ, Part II, Line 26, Liabilities

ACCOUNTS PAYABLE Beginning of year 2,000, End of year 0

Raw XML Appendix164 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADMINISTRATIVE EXPENSES 2,366
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MARKETING 4,984
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PREPAID EXPENSES Beginning of year 1,208, End of year 2,880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15ACCOUNTS PAYABLE Beginning of year 2,000, End of year 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990-EZ, Part II, Line 26, Liabilities
ReasonableCauseExplanation/ExplanationTxt0We are attaching this note to the electronic filing of our return as explanation of the reasonable cause associated with the late filing of our return and asking for abatement of any penalties assessed. There was no intention to be late. The board is made up of essentially all volunteers who work in the accounting profession with their own individual practices, and this has in and of itself added more complication due to decreases in staffing and available personnel while there have been significant tax law changes leading to more time required for the same number of clients. There was also confusion as to who on the board was taking responsibility for the filing as the process was changed over the last couple of years when the administrative director was handling the process the administrator thought it was being addressed by the Treasurer. When it was discovered the returns had not been filed, work was done to immediately prepare the needed information even though this was in the middle of 2025 filing season.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-08
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02418 W BARROW DRIVE
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ReturnHeader/PreparerPersonGrp/PhoneNum06022302700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTINA MORGAN CPA
ReturnHeader/ReturnTs02025-04-08T07:41:15-00:00
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ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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