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Arizona Society Of Practicing Accountants Inc

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Details

According to its May 2022 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$146k (2022)

Expenses
$156k (2022)

Total Assets
$234k (2022)

Total Liabilities
$2k (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending May
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$146,205
Expenses
$156,285
Net Income
-$10,080
Net Assets
$232,090
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $146,170
100.0%
Investment Income $35
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $2,550
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $234,090
Total Liabilities $2,000
Net Assets $232,090
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Leanna Griffin (Secretary/Treasurer) $1,200 $0 $0
Herb Anderson (President) $0 $0 $0
Channika Daniels (Vice President) $0 $0 $0
Jeremy Reed (Past President) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Joanne Elison (Past President Thru 06/2021) $0 $0 $0
Lee Maroon (Director) $0 $0 $0
Bob Deken (Director) $0 $0 $0
David Freeland (Executive Administrator) $0 $0 $0

Document Links

Fiscal Year Ending May
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$188,509
Expenses
$130,622
Net Income
$57,887
Net Assets
$242,170
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $186,010
98.7%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $2,476
1.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $2,100
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $242,170
Total Liabilities $0
Net Assets $242,170
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Freeland (Executive Director To 9/2020) $28,206 $0 $0
Joanne Elsen (Past President) $900 $0 $0
Leanna Griffin (Secretary/Treasurer) $800 $0 $0
Jeremy Reed (President) $0 $0 $0
Herb Anderson (Vice President) $0 $0 $0
Sherrill Clark (Director) $0 $0 $0
Channika Daniels (Director) $0 $0 $0
Douglas Harter (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Claire Schapiro (Director, Alternate) $0 $0 $0

Document Links

Fiscal Year Ending May
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$192,949
Expenses
$200,579
Net Income
-$7,630
Net Assets
$184,283
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $187,120
97.0%
Investment Income $97
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $5,732
3.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $200,065
Total Liabilities $15,782
Net Assets $184,283
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Freeland (Executive Director) $35,518 $0 $0
Leanna Griffin (Secretary/Treasurer) $1,300 $0 $0
Jeremy Reed (President) $0 $0 $0
Nedda Lemman (Vice President) $0 $0 $0
Joanne Elsen (Past President) $0 $0 $0
Sherrill Clark (Director) $0 $0 $0
Herb Anderson (Director) $0 $0 $0
Channika Daniels (Director) $0 $0 $0
Douglas Harter (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Claire Schapiro (Director, Alternate) $0 $0 $0

Document Links

Fiscal Year Ending May
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$232,595
Expenses
$239,177
Net Income
-$6,582
Net Assets
$191,913
Notable Sources of Revenue Percent of Total Revenue
Contributions $20,661
8.9%
Program Services $204,682
88.0%
Investment Income $76
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $7,176
3.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $202,226
Total Liabilities $10,313
Net Assets $191,913
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Jeremy Reed (President) $0 $0 $0
Nedda Lemman (Vice President) $0 $0 $0
Joanne Elsen (Past President) $0 $0 $0
Leanna Griffin (Secretary/Treasurer) $0 $0 $0
Sherrill Clark (Director) $0 $0 $0
Herb Anderson (Director) $0 $0 $0
Channika Daniels (Director) $0 $0 $0
Douglas Harter (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Claire Schapiro (Director, Alternate) $0 $0 $0
David Freeland (Executive Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$295,363
Expenses
$239,364
Net Income
$55,999
Net Assets
$198,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,902
7.8%
Program Services $270,435
91.6%
Investment Income $50
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,976
0.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $28,952
12.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $208,873
Total Liabilities $10,378
Net Assets $198,495
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Freeland (Executive Director) $20,552 $0 $0
Joanne Elsen (President) $0 $0 $0
Jeremy Reed (Vice President) $0 $0 $0
Carolynn Holomon (Past President) $0 $0 $0
Julie French (Secretary/Treasurer) $0 $0 $0
Herb Anderson (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Sherrill Clark (Director) $0 $0 $0
Douglas Harter (Director) $0 $0 $0
Claire Schapiro (Director) $0 $0 $0
Walter Dudley (Director) $0 $0 $0
Sumiko Glenn (Director, Alternate) $0 $0 $0
Nedda Lemman (Membership Chair) $0 $0 $0

Document Links

Fiscal Year Ending May
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$196,074
Expenses
$179,591
Net Income
$16,483
Net Assets
$142,496
Notable Sources of Revenue Percent of Total Revenue
Contributions $18,375
9.4%
Program Services $175,563
89.5%
Investment Income $34
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $2,102
1.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $161,218
Total Liabilities $18,722
Net Assets $142,496
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Joanne Elsen (President) $0 $0 $0
Christina Watson (Vice President) $0 $0 $0
Carolynn Holomon (Past President) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Christine Freeland (Director) $0 $0 $0
Jeremy Reed (Director) $0 $0 $0
Herb Anderson (Director) $0 $0 $0
Sherrill Clark (Director) $0 $0 $0
Walter Dudley (Director) $0 $0 $0
Sumiko Glenn (Director, Alternate) $0 $0 $0
Claire Shapiro (Director, Alternate) $0 $0 $0
Mary Molano (Secretary Treasurer Thru 04/2017) $0 $0 $0

Document Links

Fiscal Year Ending May
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$199,899
Expenses
$217,248
Net Income
-$17,349
Net Assets
$126,013
Notable Sources of Revenue Percent of Total Revenue
Contributions $16,166
8.1%
Program Services $181,087
90.6%
Investment Income $53
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $2,593
1.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $151,795
Total Liabilities $25,782
Net Assets $126,013
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Carolynn Holomon (President) $0 $0 $0
Joanne Elsen (Vice President) $0 $0 $0
Christina Watson (Secretary Treasurer) $0 $0 $0
Walter Dudley (Past President) $0 $0 $0
Claire Schapiro (Director) $0 $0 $0
Mary Molano (Director) $0 $0 $0
Hank Knapp (Director) $0 $0 $0
Christine Freeland (Director) $0 $0 $0
Jack Schabow (Director) $0 $0 $0
Michael Visco (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Tom Sorrells (Director) $0 $0 $0
Herb Anderson (Director) $0 $0 $0
Sumiko Glenn (Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$226,821
Expenses
$200,230
Net Income
$26,591
Net Assets
$143,362
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,781
14.9%
Program Services $192,969
85.1%
Investment Income $71
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $143,362
Total Liabilities $0
Net Assets $143,362
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Carolynn Holomon (President) $0 $0 $0
Joanne Elsen (Vice President) $0 $0 $0
Christina Watson (Sec./Treasurer) $0 $0 $0
Walter Dudley (Past President) $0 $0 $0
Thomas Sorrells (Director) $0 $0 $0
Claire Schapiro (Director) $0 $0 $0
Mary Molano (Director) $0 $0 $0
Hank Knapp (Director) $0 $0 $0
Christine Freeland (Director) $0 $0 $0
Jack Schabow (Director) $0 $0 $0
Michael Visco (Director) $0 $0 $0
Nancy Weinstein (Director) $0 $0 $0
Needa Lemmon (Director) $0 $0 $0
Bill Arnold (Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$217,024
Expenses
$239,541
Net Income
-$22,517
Net Assets
$116,771
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,318
5.7%
Program Services $204,606
94.3%
Investment Income $100
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $116,771
Total Liabilities $0
Net Assets $116,771
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
David Freeland (Executive Director) $23,350 $0 $0
Walter Dudley (President) $0 $0 $0
Don Wolfe (Vice President) $0 $0 $0
Joanne Elsen (Treasurer) $0 $0 $0
Ron Reed (Secretary) $0 $0 $0
Christine Freeland (Past President) $0 $0 $0
Bill Arnold Sr (Director) $0 $0 $0
Sumiko Glenn (Director) $0 $0 $0
Carolynn Holomon (Director) $0 $0 $0
Hank Knapp (Director) $0 $0 $0
Nedda Lemman (Director) $0 $0 $0
Mary Molano (Director) $0 $0 $0
Karen Olsen (Director) $0 $0 $0
Jack Schabow (Director) $0 $0 $0
Claire Schapiro (Director) $0 $0 $0
Tom Sorrells (Director) $0 $0 $0
Michael Visco (Director) $0 $0 $0
Christina Watson (Director) $0 $0 $0

Document Links

Fiscal Year Ending May
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$231,726
Expenses
$234,142
Net Income
-$2,416
Net Assets
$139,288
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,933
9.9%
Program Services $208,673
90.1%
Investment Income $120
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $139,288
Total Liabilities $0
Net Assets $139,288

Document Links

Fiscal Year Ending May
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$276,693
Expenses
$284,291
Net Income
-$7,598
Net Assets
$141,704
Notable Sources of Revenue Percent of Total Revenue
Contributions $13,340
4.8%
Program Services $260,328
94.1%
Investment Income $3,025
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $141,704
Total Liabilities $0
Net Assets $141,704

Document Links

Fiscal Year Ending May
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$286,505
Expenses
$294,714
Net Income
-$8,209
Net Assets
$149,305
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,680
10.7%
Program Services $255,792
89.3%
Investment Income $33
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $149,305
Total Liabilities $0
Net Assets $149,305

Document Links

Fiscal Year Ending May
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending May
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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