Arizona Association of Community Managers
Nonprofit profile at a glance
- EIN
- 412067352
- IRS 990 coverage
- 2009–2023
- Forms available
- Form 990 2023
- Location
- Tempe, AZ, USA
- Phone
- 6026851111
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $1,249,448
- Expenses
- $1,038,349
- Assets
- $995,103
- Liabilities
- $126,813
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- MARY HERNANDEZ (President)
- TOM EMELE (Vice President)
People named in this filing
- BRETT CADDEN ANDERSON (Director)
- BRIAN LINCKS (Director)
- CARMINE CARRIERO JR (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote a positive understanding of community associations and the contribution of professional management services in the development, establishment, and maintenance of high-quality, well-managed neighborhoods.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 23
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 24.2%; rating input score 24
- Program expense ratio: 29.3%; rating input score 29
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.9%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 41% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 24.2% of revenue deployed · 29.3% of spending went to programs
- Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $304K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2009 to 2023
- Contacts: How to reach this organization
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 24/100.
- High — Financial Efficiency: Program expense ratio scored 29/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.