Arizona's Catholic Tuition Support Organization (CTSO)
Legal name: Arizona's Catholic Tuition Support Organization
Nonprofit profile at a glance
- EIN
- 860958969
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- (520) 838-2558
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $13,167,790
- Expenses
- $13,117,931
- Assets
- $20,670,641
- Liabilities
- $35,613
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- GRACIE QUIROZ MARUM (CEO)
- ERIKA MAYER GAMAS (PAST PRESIDENT)
- JAKE KAGELE (PRESIDENT)
- BECKY REBENSTORF (VICE PRESIDENT)
Highest reported compensation
- GRACIE QUIROZ MARUM (CEO): $156,077 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Arizona’s Catholic Tuition Support Organization (CTSO) promotes Catholic education by providing tuition assistance to K-12 students in Catholic schools using funds generated by Arizona’s tax credit programs. Arizona’s Catholic Tuition Support Organization (CTSO) promotes Catholic Education by providing tuition assistance to K-12 students in Catholic schools using funds generated by the Arizona tax credit programs. Arizona’s Catholic Tuition Support Organization CTSO under the Diocese of Tucson is a qualified tuition support organization that is proud to provide tuition assistance for students in 51 schools, 28 Catholic Schools within the Diocese of Tucson and 23 non-diocesan schools. If you link to one or all of the schools, it will become apparent that these fine schools help students become faith-filled individuals, provide them with strong academics, and emphasize the importance...
What it reported doing in 2024
Corporate tax credit scholarship program - the Arizona corporate tax credit program allows corporations to direct a contribution to a qualified school tuition organization and, at the same time, receive a dollar-for-dollar credit on their Arizona state tax liability. Scholarships are only awarded to children whose family income does not exceed the corporate tax credit income limits and meets the guidelines as determined by the state of Arizona corporate tax credit bill. Scholarships are awarded regardless of race, creed, gender, and ethnicity, etc. 100% of the scholarships are low-income scholarships.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
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: 92
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.9%; rating input score 95
- Program expense ratio: 94.8%; rating input score 95
- Fundraising efficiency: $26.61 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th 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: 0.4%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 1.58; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
- Officer compensation ratio: 1.2%; rating input score 84; 84th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 44th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 94.9% of revenue deployed · 94.8% of spending went to programs
- Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $12.4M in reported program spending
- Leadership: top reported pay $156K · 14 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $352K reported
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Sustainability: Operating margin scored 34/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.