Liabilities / Assets
40th percentile
Tied with the lowest-debt nonprofits in its peer group.
Center for Arizona Policy Action
EIN 86-1002260 • 501(c)4 • Phoenix, AZ
Profile
Center for arizona policy action educates arizona citizens on public policy issues pertaining to sanctity of life, marriage, the family, and religious freedom, and encourages civic engagement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 48.2% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Down$14,730
Down $152,225 (-91%) from 2023
Liabilities
Down$0
Down $1,523 (-100%) from 2023
Net Assets
Down$14,730
Down $150,702 (-91%) from 2023
Revenue
Up$628,640
Up $357,940 (+132%) from 2023
Expenses
Up$779,342
Up $644,034 (+476%) from 2023
Net Income
Down-$150,702
Down $286,094 (-211%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $14,730
- Liabilities
- $0
- Net assets
- $14,730
- Revenue
- $628,640
- Expenses
- $779,342
- Net income
- -$150,702
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
- $628,640
Mission and Program Overview
Mission
Center for arizona policy action educates arizona citizens on public policy issues pertaining to sanctity of life, marriage, the family, and religious freedom, and encourages civic engagement.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $1,943 | $13,668 | ▲ $11,725 |
| Cash and Non-Interest-Bearing Accounts | $165,012 | $1,062 | ▼ $163,950 |
| Total Assets | $166,955 | $14,730 | ▼ $152,225 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,523 | - | - |
| Total Liabilities | $1,523 | $0 | ▼ $1,523 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $165,432 | $14,730 | ▼ $150,702 |
| Total Net Assets Fund Balance | $165,432 | $14,730 | ▼ $150,702 |
| Total Liabilities and Net Assets / Fund Balance | $166,955 | $14,730 | ▼ $152,225 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Cathi Herrod | President/ce | $303,213 | $303,213 |
| Allison Macmurtrie | Sec/chief of | $138,802 | $138,802 |
Board Members and Trustees
| Name | Title |
|---|---|
| Greg Fraley | Chair |
| Cathi Herrod | President/CEO |
| Tanya Mihailov | Vice Chair |
| Allison Gentala | Director |
| Carol Lambert | Director |
| David Lambert | Director |
| Gina Fraley | Director |
| John Rang | Director |
| Judy Huber | Director |
| Lance Holemon | Director |
| Peter Gentala | Director |
| Roslyn Holemon | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $628,640
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $628,640
- Change in Net Assets
- $-150,702
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $628,640
- Total Revenue per Audited Statements
- $628,640
- Total Revenue per Form 990
- $628,640
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $641,250 |
| Salaries, Compensation, and Employee Benefits | $138,092 |
| Total Fundraising Expense | $32,582 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $558,324 | $7,436 | $4,666 | $570,426 |
| Other Salaries and Wages | $93,958 | $18,538 | $9,631 | $122,127 |
| Office Expenses | $32,226 | $3,957 | $6,630 | $42,813 |
| Payroll Taxes | $7,188 | $1,418 | $737 | $9,343 |
| Occupancy | $43 | $4,491 | $4,591 | $9,125 |
| Information Technology | $2,690 | - | $3,683 | $6,373 |
| Fees for Services Legal | $5,065 | - | - | $5,065 |
| Other Employee Benefits | $2,430 | $217 | $666 | $3,313 |
| Pension Plan Contributions | $2,177 | $916 | $216 | $3,309 |
| Insurance | $1,146 | $862 | $719 | $2,727 |
| Conferences and Meetings | $2,361 | $3 | $316 | $2,680 |
| Travel | $880 | $434 | $727 | $2,041 |
| Total Functional Expenses | $708,488 | $38,272 | $32,582 | $779,342 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $779,342 |
| Total Expenses per Audited Statements | $779,342 |
| Total Expenses per Form 990 | $779,342 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- Yes
- Subject to proxy tax
- No
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Political Expenditures | $221,648 |
| Section 527 Activity Spending | $221,648 |
| Total Exempt Function Spending | $221,648 |
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 counted as individuals rather than as one vote per married couple.”
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 recommendations 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 Action
- EIN
- 86-1002260
- 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
- 2000
- Legal Domicile
- Az
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 0
- 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 IX, Line 11G
“Professional services 558,324 5 4,666 accounting 0 7,431 0 total 558,324 7,436 4,666”
Financial Statement Notes
Schedule D, Page 3, Part X
“Center for arizona policy action 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.”
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | CENTER FOR ARIZONA POLICY ACTION EDUCATES ARIZONA CITIZENS ON PUBLIC POLICY ISSUES PERTAINING TO SANCTITY OF LIFE, MARRIAGE, THE FAMILY, AND RELIGIOUS FREEDOM, AND ENCOURAGES CIVIC ENGAGEMENT. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 14730 |
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| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 43 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9125 |
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| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 217 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2430 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9343 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleC/PoliticalExpendituresAmt | 0 | 221648 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | CENTER FOR ARIZONA POLICY ACTION INFORMS VOTERS OF CANDIDATES TO STATE AND LOCAL OFFICES WHO UPHOLD THE VALUES OF CENTER FOR ARIZONA POLICY ACTION RELATED TO SANCTITY OF LIFE, MARRIAGE, THE FAMILY AND RELIGIOUS FREEDOM. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART I-A, LINE 1 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 628640 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CENTER FOR ARIZONA POLICY ACTION 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 628640 |
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| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
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| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CATHI HERROD |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PAYS FOR SECURITY MONITORING FOR THE SAFETY OF THE PRESIDENT. FOR SECURITY REASONS, THE BOARD REQUIRES THE PRESIDENT TO TRAVEL WITH A COMPANION AT ALL TIMES. THE COMPANION SERVES IN A VOLUNTEER CAPACITY FOR THE ORGANIZATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 1A |
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| IRS990ScheduleJ/TravelForCompanionsInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | true |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 COUNTED AS INDIVIDUALS RATHER THAN AS ONE VOTE PER MARRIED COUPLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL BOARD MEMBERS ARE REQUIRED TO SIGN A COMPLIANCE STATEMENT ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PRESIDENT PREPARES RECOMMENDATIONS FOR THE REST OF THE STAFF'S SALARIES AND THE COMMITTEE REVIEWS THOSE SALARY RECOMMENDATIONS USING THE PREVIOUSLY MENTIONED STUDIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PROFESSIONAL SERVICES 558,324 5 4,666 ACCOUNTING 0 7,431 0 TOTAL 558,324 7,436 4,666 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CENTER FOR ARIZONA POLICY INC |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 32428 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PHOENIX |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL COST |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 14730 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 628640 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 38272 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 708488 |
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