Civic Intelligence

Arizona Police Association

EIN 86-0769532 • 501(c)5 • Phoenix, AZ

Profile

Professional police officers association

1102 West Adams StreetPhoenix, AZ 85004

www.azpolice.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.24x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.17x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-1.2%

Higher net margin than 38% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$56,200

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-1.6%

Faster asset growth than 40% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

5.9%

Faster revenue growth than 63% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$202,359

Up $19,055 (+10%) from 2022

Liabilities

Up

$46,818

Up $560 (+1.2%) from 2022

Net Assets

Up

$155,541

Up $18,495 (+13%) from 2022

Operations
Liabilities / Revenue92nd percentileNet Margin38th percentile

Revenue

Up

$265,796

Up $15,330 (+6.1%) from 2022

Expenses

Up

$247,301

Up $8,172 (+3.4%) from 2022

Net Income

Up

$18,495

Up $7,158 (+63%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$300K$200K$100K$0Assets 2011: $48,297Liabilities 2011: $5022011Assets 2012: $56,863Liabilities 2012: $488Net Assets 2012: $56,3752012Assets 2013: $18,627Liabilities 2013: $382Net Assets 2013: $18,2452013Assets 2014: $33,338Liabilities 2014: $382Net Assets 2014: $32,9562014Assets 2015: $102,999Liabilities 2015: $21,211Net Assets 2015: $81,7882015Assets 2016: $119,768Liabilities 2016: $70Net Assets 2016: $119,6982016Assets 2017: $174,197Liabilities 2017: $14,740Net Assets 2017: $159,4572017Assets 2018: $151,009Liabilities 2018: $822Net Assets 2018: $150,1872018Assets 2019: $205,581Liabilities 2019: $58,456Net Assets 2019: $147,1252019Assets 2020: $194,373Liabilities 2020: $45,005Net Assets 2020: $149,3682020Assets 2021: $171,768Liabilities 2021: $46,059Net Assets 2021: $125,7092021Assets 2022: $183,304Liabilities 2022: $46,258Net Assets 2022: $137,0462022Assets 2023: $202,359Liabilities 2023: $46,818Net Assets 2023: $155,5412023

Highlighted filing

2023

Assets$202,359
Liabilities$46,818
Net Assets$155,541
Open 2023 Filing

Operations Trend

Revenue Growth63rd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $148,816Expenses 2011: $177,451Net Income 2011: -$28,6352011Revenue 2012: $127,988Expenses 2012: $119,408Net Income 2012: $8,5802012Revenue 2013: $121,388Expenses 2013: $120,569Net Income 2013: $8192013Revenue 2014: $150,178Expenses 2014: $135,467Net Income 2014: $14,7112014Revenue 2015: $231,773Expenses 2015: $180,478Net Income 2015: $51,2952015Revenue 2016: $256,446Expenses 2016: $218,536Net Income 2016: $37,9102016Revenue 2017: $308,663Expenses 2017: $268,904Net Income 2017: $39,7592017Revenue 2018: $235,473Expenses 2018: $244,743Net Income 2018: -$9,2702018Revenue 2019: $201,455Expenses 2019: $204,517Net Income 2019: -$3,0622019Revenue 2020: $213,434Expenses 2020: $211,191Net Income 2020: $2,2432020Revenue 2021: $255,693Expenses 2021: $279,352Net Income 2021: -$23,6592021Revenue 2022: $250,466Expenses 2022: $239,129Net Income 2022: $11,3372022Revenue 2023: $265,796Expenses 2023: $247,301Net Income 2023: $18,4952023

Highlighted filing

2023

Revenue$265,796
Expenses$247,301
Net Income$18,495
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$202,359
Liabilities
$46,818
Net assets
$155,541
Revenue
$265,796
Expenses
$247,301
Net income
$18,495
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.02$0.47$1.56$2.66$2.47$0.18
2022Summary only. Only limited summary data is available for this year.$1.83$0.46$1.37$2.50$2.39$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.46$1.26$2.56$2.79$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.45$1.49$2.13$2.11$0.02
2019Summary only. Only limited summary data is available for this year.$2.06$0.58$1.47$2.01$2.05$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.01$1.50$2.35$2.45$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.15$1.59$3.09$2.69$0.40
2016Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$2.56$2.19$0.38
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.21$0.82$2.32$1.80$0.51
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.50$1.35$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.18$1.21$1.21$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.56$1.28$1.19$0.09
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$1.49$1.77$0.29
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jun 21, 2016
Return Version
2014v6.0
Gross Receipts
$231,773
Mission and Program Overview

Mission

Professional police officers association

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,427$91,172▲ $68,745
Accounts Receivable$10,707$5,623▼ $5,084
Prepaid Expenses and Deferred Charges-$5,000-
Total Assets$33,338$102,999▲ $69,661
Other Assets Total$204$1,204▲ $1,000
Liabilities
Deferred Revenue-$20,000-
Other Liabilities$382$1,211▲ $829
Total Liabilities$382$21,211▲ $20,829
Net Assets / Fund Balance
Unrestricted Net Assets$32,956$81,788▲ $48,832
Total Net Assets Fund Balance$32,956$81,788▲ $48,832
Total Liabilities and Net Assets / Fund Balance$33,338$102,999▲ $69,661
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Levi Bolton JrExecutive DiFT$52,900$52,900

Board Members and Trustees

NameTitle
Joe ClurePresident
Anthony SpearsDirector
Arlington HernandezDirector
Art DelcuetoDirector
Bill SchemersDirector
Chris PittmannDirector
Craig MillerDirector
Jay CostelloDirector
Jeff MillenDirector
Jeffrey GriffithDirector
John MeekDirector
John NussDirector
Luis EbrattDirector
Mark GvemesDirector
Mike FaithDirector
Mike FaneDirector
Ray SavoieDirector
Rick PerineDirector
Rob DyskstraDirector
Scott RoseDirector
Steve KenDirector
Justin HarrisSecretary
Bill CrotteauTreasurer
Jimmy ChavezVice Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$23,244
Program Service Revenue
$208,529
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,019
Change in Net Assets
$51,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,637
Salaries, Compensation, and Employee Benefits$85,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,095$48,500-$79,595
Fees for Services Lobbying$52,500--$52,500
Conferences and Meetings$24,020$2,487-$26,507
Payroll Taxes$2,492$3,754-$6,246
Insurance-$2,243-$2,243
Fees for Services Accounting-$1,869-$1,869
Information Technology-$1,237-$1,237
Other Expenses-$969-$969
Fees for Services Other$465--$465
Advertising-$255-$255
Office Expenses-$202-$202
All Other Expenses-$10-$10
Total Functional Expenses$110,572$69,906$0$180,478
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$1,211
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

“The organization has members”

Form 990, Page 6, Part VI, Line 7A

“The officers are elected an bi-annual meetings.”

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

“Reviewed and signed by 2 executive board members (president and treasurer).”

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

“BOARD MEMBERS APPROVE.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Arizona Police Association
EIN
86-0769532
Phone
6022467869
Address
1102 WEST ADAMS STREET, PHOENIX, AZ 85004

Signing Officer

Name
Justin Harris
Title
President
Phone
6022467869
Signed
2016-06-21

Organization Details

Formed
1994
Legal Domicile
Az
Voting Board Members
24
Independent Board Members
24
Employees
2

Preparer

Firm
Howard M Zipser Pc
Address
10920 N TATUM BLVD 100, PHOENIX, AZ 85028
Preparer
Howard M Zipser
Phone
6022635524
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Write off of uncollectible dues”

Raw XML AppendixShowing 400 of 446 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRES.
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GovernmentGrantsAmt022225
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0231773
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt024
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01237
IRS990/InformationTechnologyGrp/TotalAmt01237
IRS990/InsuranceGrp/ManagementAndGeneralAmt02243
IRS990/InsuranceGrp/TotalAmt02243
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IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROFESSIONAL POLICE OFFICERS ASSOCIATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt032956
IRS990/NetAssetsOrFundBalancesEOYAmt081788
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0202
IRS990/OfficeExpensesGrp/TotalAmt0202
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0204
IRS990/OtherAssetsTotalGrp/EOYAmt01204
IRS990/OtherChangesInNetAssetsAmt0-2463
IRS990/OtherExpensesGrp/Desc0AUTOMOBILE EXPENSES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3COMPUTER SUPPLIES & EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12152
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21828
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3969
IRS990/OtherExpensesGrp/TotalAmt04400
IRS990/OtherExpensesGrp/TotalAmt12152
IRS990/OtherExpensesGrp/TotalAmt21828
IRS990/OtherExpensesGrp/TotalAmt3969
IRS990/OtherLiabilitiesGrp/BOYAmt0382
IRS990/OtherLiabilitiesGrp/EOYAmt01211
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt048500
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031095
IRS990/OtherSalariesAndWagesGrp/TotalAmt079595
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03754
IRS990/PayrollTaxesGrp/ProgramServicesAmt02492
IRS990/PayrollTaxesGrp/TotalAmt06246
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1VERIZON SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORED SEMINAR INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt171104
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22050
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171104
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBER BENEFIT TO PROVIDE ACCESS TO MOBILE TELEPHONE DISCOUNTS, APPROVED BY BOARD MOTION.
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/TotalLiabilityAmt01211
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS ARE ELECTED AN BI-ANNUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND SIGNED BY 2 EXECUTIVE BOARD MEMBERS (PRESIDENT AND TREASURER).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WRITE OFF OF UNCOLLECTIBLE DUES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0102999
IRS990/TotalAssetsGrp/BOYAmt033338
IRS990/TotalAssetsGrp/EOYAmt0102999
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IRS990/TotalContributionsAmt023244
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0110572
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180478
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0382
IRS990/TotalLiabilitiesEOYAmt021211
IRS990/TotalLiabilitiesGrp/BOYAmt0382

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