Civic Intelligence

Arizona City County Management Association

EIN 86-0446342 • 501(c)6 • Phoenix, AZ

Profile

Professional development of local government management through professional management, education, training and the mutual exchange of information

1820 W Washington StPhoenix, AZ 85007-3208

azmanagement.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.29x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.45x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

66th percentile

$90,000

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

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

Asset Growth

58th percentile

6.9%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Up

$855,122

Up $55,257 (+6.9%) from 2024

Liabilities

Down

$245,702

Down $434 (-0.2%) from 2024

Net Assets

Up

$609,420

Up $55,691 (+10%) from 2024

Revenue

Up

$551,918

Up $56,232 (+11%) from 2024

Expenses

Up

$496,227

Up $39,912 (+8.7%) from 2024

Net Income

Up

$55,691

Up $16,320 (+41%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $377,992Liabilities 2011: $129,734Net Assets 2011: $248,2582011Assets 2012: $459,511Liabilities 2012: $211,451Net Assets 2012: $248,0602012Assets 2013: $319,103Liabilities 2013: $103,984Net Assets 2013: $215,1192013Assets 2014: $327,016Liabilities 2014: $103,545Net Assets 2014: $223,4712014Assets 2015: $341,980Liabilities 2015: $111,887Net Assets 2015: $230,0932015Assets 2016: $243,280Liabilities 2016: $147,551Net Assets 2016: $95,7292016Assets 2017: $298,749Liabilities 2017: $140,096Net Assets 2017: $158,6532017Assets 2018: $393,880Liabilities 2018: $154,167Net Assets 2018: $239,7132018Assets 2019: $491,913Liabilities 2019: $180,792Net Assets 2019: $311,1212019Assets 2020: $485,760Liabilities 2020: $65,297Net Assets 2020: $420,4632020Assets 2021: $566,272Liabilities 2021: $127,394Net Assets 2021: $438,8782021Assets 2022: $725,635Liabilities 2022: $231,306Net Assets 2022: $494,3292022Assets 2023: $745,905Liabilities 2023: $231,547Net Assets 2023: $514,3582023Assets 2024: $799,865Liabilities 2024: $246,136Net Assets 2024: $553,7292024Assets 2025: $855,122Liabilities 2025: $245,702Net Assets 2025: $609,4202025

Highlighted filing

2025

Assets$855,122
Liabilities$245,702
Net Assets$609,420

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $260,328Expenses 2011: $231,144Net Income 2011: $29,1842011Revenue 2012: $263,421Expenses 2012: $263,619Net Income 2012: -$1982012Revenue 2013: $258,304Expenses 2013: $291,245Net Income 2013: -$32,9412013Revenue 2014: $234,900Expenses 2014: $226,548Net Income 2014: $8,3522014Revenue 2015: $249,208Expenses 2015: $242,586Net Income 2015: $6,6222015Revenue 2016: $294,139Expenses 2016: $275,155Net Income 2016: $18,9842016Revenue 2017: $352,069Expenses 2017: $289,145Net Income 2017: $62,9242017Revenue 2018: $419,128Expenses 2018: $338,068Net Income 2018: $81,0602018Revenue 2019: $468,349Expenses 2019: $396,941Net Income 2019: $71,4082019Revenue 2020: $394,890Expenses 2020: $285,548Net Income 2020: $109,3422020Revenue 2021: $155,041Expenses 2021: $136,626Net Income 2021: $18,4152021Revenue 2022: $466,468Expenses 2022: $411,017Net Income 2022: $55,4512022Revenue 2023: $477,664Expenses 2023: $457,635Net Income 2023: $20,0292023Revenue 2024: $495,686Expenses 2024: $456,315Net Income 2024: $39,3712024Revenue 2025: $551,918Expenses 2025: $496,227Net Income 2025: $55,6912025

Highlighted filing

2025

Revenue$551,918
Expenses$496,227
Net Income$55,691

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.55$2.46$6.09$5.52$4.96$0.56
2024Detailed filing. Detailed filing data is available for this year.$8.00$2.46$5.54$4.96$4.56$0.39
2023Detailed filing. Detailed filing data is available for this year.$7.46$2.32$5.14$4.78$4.58$0.20
2022Detailed filing. Detailed filing data is available for this year.$7.26$2.31$4.94$4.66$4.11$0.55
2021Detailed filing. Detailed filing data is available for this year.$5.66$1.27$4.39$1.55$1.37$0.18
2020Summary only. Only limited summary data is available for this year.$4.86$0.65$4.20$3.95$2.86$1.09
2019Summary only. Only limited summary data is available for this year.$4.92$1.81$3.11$4.68$3.97$0.71
2018Summary only. Only limited summary data is available for this year.$3.94$1.54$2.40$4.19$3.38$0.81
2017Summary only. Only limited summary data is available for this year.$2.99$1.40$1.59$3.52$2.89$0.63
2016Summary only. Only limited summary data is available for this year.$2.43$1.48$0.96$2.94$2.75$0.19
2015Summary only. Only limited summary data is available for this year.$3.42$1.12$2.30$2.49$2.43$0.07
2014Summary only. Only limited summary data is available for this year.$3.27$1.04$2.23$2.35$2.27$0.08
2013Summary only. Only limited summary data is available for this year.$3.19$1.04$2.15$2.58$2.91$0.33
2012Summary only. Only limited summary data is available for this year.$4.60$2.11$2.48$2.63$2.64$0.00
2011Summary only. Only limited summary data is available for this year.$3.78$1.30$2.48$2.60$2.31$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$551,918
Mission and Program Overview

Mission

Professional development of local government management through professional management, education, training and the mutual exchange of information

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$603,044$658,495▲ $55,451
Cash and Non-Interest-Bearing Accounts$23,804$120,940▲ $97,136
Prepaid Expenses and Deferred Charges$170,517$75,616▼ $94,901
Accounts Receivable$2,500$71▼ $2,429
Total Assets$799,865$855,122▲ $55,257
Liabilities
Deferred Revenue$238,055$236,960▼ $1,095
Accounts Payable and Accrued Expenses$8,081$8,742▲ $661
Total Liabilities$246,136$245,702▼ $434
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$553,729$609,420▲ $55,691
Total Net Assets Fund Balance$553,729$609,420▲ $55,691
Total Liabilities and Net Assets / Fund Balance$799,865$855,122▲ $55,257
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
League of Arizona Cities TownsSecretary-TreasurerPT$90,000$90,000

Board Members and Trustees

NameTitle
Ian McGaugheyPast President
Ginger SpencerPresident
Ben BitterPresident-Elect
Caleb BlaschkeDirector
Jennifer ReicheltDirector
Joanne KeeneDirector
Leo LewDirector
Liz MoralesDirector
Jenna GoadDirector, Associate Rep
Stacy HettmanspergerDirector, Associate Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$192,670
Program Service Revenue
$332,760
Investment Income
$22,851
Other Revenue
$3,637
All Other Contributions
$192,670
Change in Net Assets
$55,691

Audited Revenue Reconciliation

Revenue per Audited Statements
$551,918
Total Revenue per Audited Statements
$551,918
Total Revenue per Form 990
$551,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$415,197
Grants and Similar Amounts Paid$81,030
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$286,208
Fees for Services Management---$90,000
Grants to Domestic Individuals---$54,030
Grants to Domestic Orgs---$27,000
Fees for Services Accounting---$14,195
Other Expenses---$10,501
All Other Expenses---$6,474
Insurance---$1,946
Total Functional Expenses$0$0$0$496,227

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$496,227
Total Expenses per Audited Statements$496,227
Total Expenses per Form 990$496,227
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Az Women Leading GovtPhx, AZ--$7,500
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
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, Section B, Line 12C

- Policies- The Committee on Professional Conduct CPC is responsible for assisting the board of directors in implementing the Code of Ethics, including conflicts of interest. In tandem with the president and board of directors, the CPC is responsible for publicizing and promoting the Code of Ethics with the membership, elected officials and the general public. The CPC is also responsible for conducting investigations and preparing written findings of fact, which are sent to the president and the respondent. The CPC may recommend that disciplinary action be considered, but it may not recommend a specific sanction.

Form 990, Part VI, Section C, Line 19

Disclosure-Governing documents and the conflict of interest policy are available on ACMAs website. Financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Arizona City County Management Association
EIN
86-0446342
Phone
6022585786
Address
1820 W WASHINGTON ST, Phoenix, AZ 85007-3208

Signing Officer

Name
Rene Guillen
Title
SecretaryTreasurer
Phone
6022585786
Signed
2025-10-31
Discuss with paid preparer
No

Organization Details

Principal Officer
Rene Guillen
Formed
1998
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
2
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other Program Services The Next Generation Leadership Conference provides an experience for local government professionals who might not have the time or resources to attend a multi-day conference. Designed for aspiring leaders in or working toward a career in local government, the conference assists with leadership and mentoring dialogue, and the sharing of mutual experiences in our public service profession. The association provides several training opportunities to members annually. The trainings include two semi-annual conferences as well as other training opportunities throughout the year. The associations website at www.azmanagement.org continues to be maintained and expanded. Continue to work with the International City/County Management Association and Alliance for Innovation to provide services to members. A senior advisor program utilizes two retired city managers on a volunteer basis to provide members with a resource to ask questions and seek assistance with career-oriented situations. The senior advisors also follow up with managers who have left their jobs or have been terminated. The association also works with the three state public universities to support their MPA programs and, specifically, provide support to the Arizona State University Marvin Andrews Program.

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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/ProgramServiceRevenueGrp/Desc1Professional development events
IRS990/ProgramServiceRevenueGrp/Desc2Membership dues
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16525
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IRS990/PYOtherRevenueAmt02267
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalRevenuePerForm990Amt0551918
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt052700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11330
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Harvard Univ School Govt Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Assistance for ACMA Reps to attend ICMA Conference
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Az Women Leading Govt
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01820 W Washington
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Phx
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The use of grant funds is monitored by direct payment to the responsible institution which maintains an accountable relationship with the Arizona City/County Management Associations board of directors
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1The number of recipients is generally set at two, determined by the budget allowance. This year three recipients were selected. The scholarship is paid directly to the insitution on behalf of the recipients.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2The recipients are one staff member who is awarded travel reimbursements, and one ACMA member awarded a maximum travel reimbursement of 1000. There was no award to an ACMA member this year.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III Line 1
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Program Services The Next Generation Leadership Conference provides an experience for local government professionals who might not have the time or resources to attend a multi-day conference. Designed for aspiring leaders in or working toward a career in local government, the conference assists with leadership and mentoring dialogue, and the sharing of mutual experiences in our public service profession. The association provides several training opportunities to members annually. The trainings include two semi-annual conferences as well as other training opportunities throughout the year. The associations website at www.azmanagement.org continues to be maintained and expanded. Continue to work with the International City/County Management Association and Alliance for Innovation to provide services to members. A senior advisor program utilizes two retired city managers on a volunteer basis to provide members with a resource to ask questions and seek assistance with career-oriented situations. The senior advisors also follow up with managers who have left their jobs or have been terminated. The association also works with the three state public universities to support their MPA programs and, specifically, provide support to the Arizona State University Marvin Andrews Program.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1- Policies- The Committee on Professional Conduct CPC is responsible for assisting the board of directors in implementing the Code of Ethics, including conflicts of interest. In tandem with the president and board of directors, the CPC is responsible for publicizing and promoting the Code of Ethics with the membership, elected officials and the general public. The CPC is also responsible for conducting investigations and preparing written findings of fact, which are sent to the president and the respondent. The CPC may recommend that disciplinary action be considered, but it may not recommend a specific sanction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Disclosure-Governing documents and the conflict of interest policy are available on ACMAs website. Financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01820 W WASHINGTON ST
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085007
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0azmanagement.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Rene Guillen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SecretaryTreasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06022585786
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARIZONA CITY COUNTY MANAGEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ARIZ
ReturnHeader/Filer/EIN0860446342
ReturnHeader/Filer/PhoneNum06022585786
ReturnHeader/Filer/USAddress/AddressLine1Txt01820 W WASHINGTON ST
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd0850073208
ReturnHeader/ReturnTs02025-11-04T02:17:29-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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