Arizona Association of Property Tax Analysts Inc

Nonprofit profile at a glance

EIN
753094858
IRS 990-EZ coverage
2010–2015
Forms available
Form 990-EZ 2015
Location
Mesa, AZ, USA
Phone
6022647485
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$2
Expenses
$5,241
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • LESTER ABRAMS (PRESIDENT/DI)

People named in this filing

  • LESTER ABRAMS (PRESIDENT/DI)
  • JUDY HILL (TREASURER/DI)
  • JEFF NOLAN (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-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ongoing research related to real and personal property taxation and education of public and government officials, administrators and tax consultants.

What it reported doing in 2015

The organization conducts ongoing research related to real and personal property tax issues; it holds seminars to educate public and government officials, administrators and tax consultants about existing, new and proposed property tax legislation. It publishes a newsletter and other forms of written communication to update the aforenamed groups on property tax legislation. It also monitors, and if deemed to be in the best interest of the members of the organization, influence property tax legislation. The primary focus of the organization however, is to provide information and education to its members. It's activities are conducted by the general members of the organization and any consultants it hires. The activity, the members who participate in an activity and the time and money spent on an activity are determined by the board of directors and officers of the organization.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 7
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -261,950%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -52.1% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -69.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 4 of 4 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2010 to 2015
  • 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.