100 Club of Arizona

Nonprofit profile at a glance

EIN
237172077
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Phoenix, AZ, USA
Phone
6024850100
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,055,263
Expenses
$6,385,889
Assets
$12,802,842
Liabilities
$1,111,061

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ANGELA HARROLLE (CHIEF EXECUTIVE OFFICER (THRU 2/10/25))
  • MELISSA KOWALSKI (CHIEF EXECUTIVE OFFICER (AS OF 2/10/25))

Highest reported compensation

  • ANGELA HARROLLE (CHIEF EXECUTIVE OFFICER (THRU 2/10/25)): $242,166 total reported compensation
  • MELISSA KOWALSKI (CHIEF EXECUTIVE OFFICER (AS OF 2/10/25)): $170,574 total reported compensation
  • JASON SCHECHTERLE (MISSION AMBASSADOR): $123,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide immediate financial assistance to families of public safety officers and firefighters who are seriously injured or killed in the line of duty, and to provide resources to enhance their safety and welfare.

What it reported doing in 2025

First responder benefits were provided in the following areas:- critical incidents: financial assistance provided to 500 total families of public safety officers/firefighters upon death, line of duty injury, and those affected by a life altering situation.- mental health: assistance with mental health prevention and intervention services for 945 officers/firefighters struggling with the impact of their public safety profession.these benefits include direct care, and direct access to health and wellness programs.during the year-ending 12/31/2025, the 100 club of Arizona received $1,930,316 in Arizona specialty license plate contributions which helped fund these benefits.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $22.62 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.4%; rating input score 99; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -26.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $5.4M in reported program spending
  • Leadership: top reported pay $242K · 20 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $700K reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 36 filed money-flow records
  • Related organizations: 33 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 3/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.