Civic Intelligence

Center for Arizona Policy Inc

EIN 86-0618922 • 501(c)3 • Phoenix, AZ

Profile

Center for arizona policy, inc. Is a non-profit research and education organization committed to promoting and defending life, marriage and family, and religious freedom.

PO Box 32428Phoenix, AZ 85064-2428

www.azpolicy.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.18x

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

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

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

24th percentile

-6.1%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

88th percentile

$303,213

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

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

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Down

$5,465,783

Down $1,217,363 (-18%) from 2023

Liabilities

Down

$1,006,724

Down $1,033,824 (-51%) from 2023

Net Assets

Down

$4,459,059

Down $183,539 (-4.0%) from 2023

Revenue

Down

$2,917,127

Down $273,996 (-8.6%) from 2023

Expenses

Up

$3,095,278

Up $311,755 (+11%) from 2023

Net Income

Down

-$178,151

Down $585,751 (-144%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $921,116Liabilities 2010: $69,293Net Assets 2010: $851,8232010Assets 2011: $983,647Liabilities 2011: $102,207Net Assets 2011: $881,4402011Assets 2012: $726,038Liabilities 2012: $116,229Net Assets 2012: $609,8092012Assets 2013: $900,540Liabilities 2013: $84,236Net Assets 2013: $816,3042013Assets 2014: $767,470Liabilities 2014: $76,485Net Assets 2014: $690,9852014Assets 2015: $678,491Liabilities 2015: $44,213Net Assets 2015: $634,2782015Assets 2016: $553,912Liabilities 2016: $52,797Net Assets 2016: $501,1152016Assets 2017: $812,043Liabilities 2017: $162,079Net Assets 2017: $649,9642017Assets 2018: $864,800Liabilities 2018: $146,183Net Assets 2018: $718,6172018Assets 2019: $1,159,836Liabilities 2019: $81,550Net Assets 2019: $1,078,2862019Assets 2020: $2,327,762Liabilities 2020: $66,673Net Assets 2020: $2,261,0892020Assets 2021: $6,245,952Liabilities 2021: $2,177,422Net Assets 2021: $4,068,5302021Assets 2022: $6,442,639Liabilities 2022: $2,207,641Net Assets 2022: $4,234,9982022Assets 2023: $6,683,146Liabilities 2023: $2,040,548Net Assets 2023: $4,642,5982023Assets 2024: $5,465,783Liabilities 2024: $1,006,724Net Assets 2024: $4,459,0592024

Highlighted filing

2024

Assets$5,465,783
Liabilities$1,006,724
Net Assets$4,459,059

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,708,0062010Expenses 2011: $1,647,3002011Expenses 2012: $2,123,5472012Revenue 2013: $2,100,209Expenses 2013: $1,893,714Net Income 2013: $206,4952013Revenue 2014: $2,075,395Expenses 2014: $2,200,714Net Income 2014: -$125,3192014Revenue 2015: $1,917,966Expenses 2015: $1,974,673Net Income 2015: -$56,7072015Revenue 2016: $1,832,352Expenses 2016: $1,965,515Net Income 2016: -$133,1632016Revenue 2017: $1,759,706Expenses 2017: $1,610,857Net Income 2017: $148,8492017Revenue 2018: $1,847,869Expenses 2018: $1,779,216Net Income 2018: $68,6532018Revenue 2019: $2,308,608Expenses 2019: $1,948,938Net Income 2019: $359,6702019Revenue 2020: $3,525,573Expenses 2020: $2,342,770Net Income 2020: $1,182,8032020Revenue 2021: $4,029,297Expenses 2021: $2,221,856Net Income 2021: $1,807,4412021Revenue 2022: $2,883,252Expenses 2022: $2,716,784Net Income 2022: $166,4682022Revenue 2023: $3,191,123Expenses 2023: $2,783,523Net Income 2023: $407,6002023Revenue 2024: $2,917,127Expenses 2024: $3,095,278Net Income 2024: -$178,1512024

Highlighted filing

2024

Revenue$2,917,127
Expenses$3,095,278
Net Income-$178,151

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.47$1.01$4.46$2.92$3.10$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.68$2.04$4.64$3.19$2.78$0.41
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$2.21$4.23$2.88$2.72$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$2.18$4.07$4.03$2.22$1.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.07$2.26$3.53$2.34$1.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.08$1.08$2.31$1.95$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.15$0.72$1.85$1.78$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.16$0.65$1.76$1.61$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.05$0.50$1.83$1.97$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.04$0.63$1.92$1.97$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.08$0.69$2.08$2.20$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.08$0.82$2.10$1.89$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.61$2.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.10$0.88$1.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.07$0.85$1.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$3,338,870
Mission and Program Overview

Mission

Center for arizona policy, inc. Is an advocacy group whose mission is to promote and defend the foundational values of life, marriage and family, and religious freedom.

Center for arizona policy, inc.'s primary exempt purpose is to promote and defend public policy

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,860,841$2,765,693▼ $95,148
Savings and Temporary Cash Investments$2,333,288$1,803,716▼ $529,572
Cash and Non-Interest-Bearing Accounts$1,411,035$816,063▼ $594,972
Prepaid Expenses and Deferred Charges$54,829$43,520▼ $11,309
Accounts Receivable$219$13,882▲ $13,663
Investments Other Securities$25--
Total Assets$6,683,146$5,465,783▼ $1,217,363
Other Assets Total$22,909$22,909→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,969,743$882,187▼ $1,087,556
Accounts Payable and Accrued Expenses$70,805$124,537▲ $53,732
Total Liabilities$2,040,548$1,006,724▼ $1,033,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,634,633$4,112,272▼ $522,361
Net Assets With Donor Restrictions$7,965$346,787▲ $338,822
Total Net Assets Fund Balance$4,642,598$4,459,059▼ $183,539
Total Liabilities and Net Assets / Fund Balance$6,683,146$5,465,783▼ $1,217,363

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,436,583$263,550$2,700,133
Land$320,585-$320,585
Equipment$8,525$95,382$103,907
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathi HerrodPresident-$255,524$47,689$303,213
Christopher St JohnDevelopmentFT$140,030$15,579$155,609
Christopher St JohnDevelopment Director-$140,030$15,579$155,609
Gregory ScottVP, PolicyFT$121,457$20,660$142,117
Allison MacmurtrieSec/chief of-$123,865$14,937$138,802
Cindy DahlgrenCommunicatioPT$126,837$3,311$130,148
Joseph DalfonsoAssistant DiFT$105,535$13,713$119,248

Board Members and Trustees

NameTitle
Greg FraleyChair
Tanya MihailovVice Chair
Allison GentalaDirector
Carol LambertDirector
David LambertDirector
Gina FraleyDirector
John RangDirector
Judy HuberDirector
Lance HolemonDirector
Peter GentalaDirector
Roslyn HolemonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,051,093
Program Service Revenue
$0
Investment Income
$73,874
Other Revenue
$-207,840
All Other Contributions
$2,774,515
Change in Net Assets
$-178,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,917,127
Revenue Not Reported on Form 990
$215,706
Total Revenue per Audited Statements
$3,132,833
Total Revenue per Form 990
$2,917,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,881,570
Other Expenses$1,133,869
Total Fundraising Expense$341,649
Professional Fundraising Fees$79,839
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$892,460$167,820$99,582$1,159,862
Current Officers, Directors, Trustees, and Key Employees$325,786$110,165$6,064$442,015
Other Expenses$275,496-$9$275,505
Office Expenses$170,641$2,248$37,077$209,966
Other Employee Benefits$128,089$23,024$11,924$163,037
Occupancy$125,591$21,509$5,779$152,879
Information Technology$106,357$2,910$17,822$127,089
Payroll Taxes$85,148$18,986$7,500$111,634
Fees for Services Other$31,805$1,036$52,686$85,527
Fees for Services Professional Fundraising--$79,839$79,839
Fees for Services Accounting-$79,729-$79,729
Conferences and Meetings$56,970$3,933$16,510$77,413
Fees for Services Legal$51,014--$51,014
Travel$30,549$207$2,452$33,208
Insurance$26,954$898$281$28,133
Depreciation Depletion$6,996$1,548$554$9,098
Pension Plan Contributions$3,675-$1,347$5,022
Advertising$2,085-$2,223$4,308
Total Functional Expenses$170,626$434,013$29,217$199,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,316,372
Expenses per Audited Statements$3,095,278
Total Expenses per Form 990$3,095,278
Expenses Not Reported on Form 990$221,094
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$199,843
Professional Fundraising Fees$79,839
Fundraising Gross Income$393

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Family Dinner$276,971$393$199,843$-199,450
Total Events$276,971$393$199,843$-199,450
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Section a, line 2: consistent with the ideals of family values, husbands and wives serve together on the board of the organization. In october 2023, the board adopted updates to the bylaws for board membership and voting: board members are now considered as individuals rather than as one vote per married couple; the cap president is now no longer a voting member of the board of directors.

Form 990, Page 6, Part VI, Line 2

Greg fraley gina fraley chair director husband and wife peter gentala allison gentala director director husband and wife lance holemon roslyn holemon director treasurer husband and wife david lambert carol lambert director director husband and wife

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

The 990 is provided to each member of the board of directors. Official action by the board is not required for the form 990 to be filed, but each board member is encouraged to review and approve the form 990.

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

All board members are required to sign a compliance statement annually.

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

Following the guidelines in center for arizona policy compensation committee charter, the committee prepares a recommendation for the president's salary by reviewing comparable organizations' studies and conducting an evaluation of the president's performance. The recommendation for the president's compensation package is presented to the board for approval based on the committee's input.

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

The president prepares recommendations for the rest of the staff's salaries and the committee reviews those salary recommentdations using the previously mentioned studies.

Form 990, Page 6, Part VI, Line 18

The organization will make their application for recognition of exemption, and annual information returns available upon request without charge except for a nominal fee for reproduction and actual postage costs. Annual information returns will be available for three years after filing.

Form 990, Page 6, Part VI, Line 19

If the governing documents and conflict of interest policy of the organization are subject to federal or state public disclosure rules, these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and conflict of interest policy will be provided to the public at the discretion of management.

Filing and Contact Details

Filer

Filer Name
Center for Arizona Policy Inc
EIN
86-0618922
Phone
6024242525
Address
PO BOX 32428, PHOENIX, AZ 85064-2428

Signing Officer

Name
Peter Gentala
Title
Director
Phone
6024242525
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Gentala
Formed
1988
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
11
Employees
24
Volunteers
34

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Additional Explanations

Form 990

Part i, line 1, description of organization mission: that protects life, strengthens marriage and family, and affirms religious freedom. By standing for these foundational values, we hope to make arizona the best place to raise a family.

Form 990, Part XI, Line 9

Rental expenses 221,094 rental expenses -221,094

Financial Statement Notes

Schedule D, Page 3, Part X

Center for arizona policy, inc. Is included in consolidating financial statements. In the following footnote, cap refers to the consolidated entity. As of december 31, 2024 and 2023, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits if income tax expense is incurred.

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSES 221,094

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 221,094

Raw XML AppendixShowing 400 of 687 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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IRS990/Desc0EDUCATIONAL EVENTS AND COMMUNICATIONS WERE USED TO EQUIP CITIZENS TO STAND FOR FOUNDATIONAL VALUES, PARTICULARLY AS THEY RELATE TO LEGISLATION IMPACTING THE FAMILY AND CITIZEN INVOLVEMENT. THESE SERVICES DIRECTLY HELP CENTER FOR ARIZONA POLICY, INC. ACHIEVE OUR EXEMPT PURPOSE BY FACILITATING THE EXCHANGE OF IDEAS AND DEVELOPING PUBLIC POLICY REFLECTING TIMELESS VALUES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMUNICATIO
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP, POLICY
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