2023-04-25T10:14:09-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-01-01 237172077 100 CLUB OF ARIZONA 100C 6024850100 333 NORTH 44TH STREET 100 PHOENIX AZ 85008 WILLIAM LANGER BOARD CHAIR 6024850100 2023-04-23 1 WILLIAM LANGER 999009999 0 WAYNE M HUNTER P01073139 6022662248 2023-04-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANGELA HARROLLE 333 NORTH 44TH STREET 100 PHOENIX AZ 85008 4907391 0 X WWW.100CLUB.ORG X 1968 AZ 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. 17 17 13 141 0 0 3333411 3421380 0 0 146625 64746 11428 99151 3491464 3585277 2200671 2217320 0 0 696717 767118 0 0 183222 286046 308708 3183434 3293146 308030 292131 8132063 8467274 526055 655679 7606008 7811595 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. 0 0 1896595 1425685 0 FIRST RESPONDER BENEFITS: THE BENEFICIARIES ARE RELATED TO FIRST RESPONDERS WHO WERE EITHER INJURED OR DIED IN THE LINE OF DUTY OR ON DUTY. THE BENEFITS INCLUDE ACCESS TO A FREE APP THAT THE 100 CLUB MAINTAINS THAT DEPARTMENTS AND INDIVIDUALS CAN ACCESS THAT ARE SPECIFIC TO THEIR INDIVIDUAL AGENCIES. THE PURPOSE OF THE APP IS TO EDUCATE AND GIVE NEW TOOLS AND RESOURCES TO OFFICERS AND THEIR FAMILIES TO DEAL WITH THE ASSOCIATED HEALTH AND WELLNESS ISSUES THAT THEIR JOBS BRING.DURING THE YEAR-ENDING 12/31/2022, THE 100 CLUB OF ARIZONA RECEIVED $1,491,434 IN ARIZONA SPECIALTY LICENSE PLATE CONTRIBUTIONS WHICH HELPED FUND THESE BENEFITS. 416122 416122 0 SES PROGRAM: 100 CLUB AWARDED 39 PUBLIC SAFETY AGENCIES WITH FUNDING TO PURCHASE SAFETY EQUIPMENT. 400513 375513 0 SCHOLARSHIPS: 75 EDUCATIONAL SCHOLARSHIPS WERE AWARDED TO FAMILY MEMBERS OF PUBLIC SAFETY OFFICERS. 2713230 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 2 13 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PATTI BALLENTINE 6024850100 333 NORTH 44TH STREET 100 PHOENIX AZ 85008 WILLIAM LANGER CHAIR 2.00 X X 0 0 0 DANIELLE RUSSELL VICE CHAIR 2.00 X X 0 0 0 BILL SCHUBERT TREASURER 2.00 X X 0 0 0 GERALD DEETZ SECRETARY 2.00 X X 0 0 0 CHRISTOPHER PETRIE DIRECTOR 2.00 X 0 0 0 RON WESTAD DIRECTOR 2.00 X 0 0 0 STEVE HORRELL DIRECTOR (THRU 12/22) 2.00 X 0 0 0 JAY JOHNSON DIRECTOR (THRU 5/22) 2.00 X 0 0 0 KATHY MAYBERRY DIRECTOR (THRU 12/22) 2.00 X 0 0 0 JOE SCHEID DIRECTOR 2.00 X 0 0 0 SCOTT WEDE DIRECTOR 2.00 X 0 0 0 CURT GARRETT DIRECTOR 2.00 X 0 0 0 REBECCA ARMENDARIZ DIRECTOR 2.00 X 0 0 0 HARRY CURTIN DIRECTOR 2.00 X 0 0 0 JILL ESTEP DIRECTOR 2.00 X 0 0 0 THOMAS WESNER DIRECTOR (THRU 12/22) 2.00 X 0 0 0 JASON BECK DIRECTOR 2.00 X 0 0 0 REBEKAH BROWDER DIRECTOR 2.00 X 0 0 0 SUHAS CHAUHAN DIRECTOR 2.00 X 0 0 0 JARED LOWE DIRECTOR 2.00 X 0 0 0 REDA RIDDLE-BIGLER DIRECTOR 2.00 X 0 0 0 ANGELA HARROLLE CHIEF EXECUTIVE OFFICER 40.00 X 183838 0 1889 183838 0 1889 1 0 1 0 0 123419 149064 1534121 1614776 53343 3421380 61538 61538 1199194 1195986 3208 3208 3208 125279 149064 126128 -849 -849 INSURANCE SETTLEMENT 900099 100000 100000 100000 3585277 0 0 163897 416122 416122 1801198 1801198 185725 76147 83577 26001 523659 289675 140146 93838 5728 2817 2126 785 1711 1711 50295 11543 27231 11521 2285 2285 41298 41298 4194 4194 122331 64918 25851 31562 11500 11500 52270 12725 36908 2637 11415 10727 31 657 26643 25282 1361 23218 23218 MISCELLANEOUS 13554 2076 6757 4721 3293146 2713230 396694 183222 5718357 3672025 465428 482132 612085 12085 32986 32734 93644 78346 41941 15298 710581 3752124 468492 418554 82193 82322 8132063 8467274 443862 573357 82193 82322 526055 655679 X 5558830 6969667 2047178 841928 7606008 7811595 8132063 8467274 292131 -86544 0 X 0 1 X 1 0 X 2083041 6371152 3067668 3333411 3421380 18276652 2083041 6371152 3067668 3333411 3421380 18276652 3457225 14819427 33897 60199 68439 68316 61538 292389 11428 11428 360164 100000 460164 19040633 116043 0.77830 0.75560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 360,164. 2022 AMOUNT: $ 100,000. SCHEDULE A, PART II, SECTION B, LINE 9: PURSUANT TO THE IRS SCHEDULE A INSTRUCTIONS, THE AMOUNTS REPORTED ON LINE 9 REPRESENT THE NET INCOME FROM THE FUNDRAISING AND GAMING ACTIVITIES, IF ANY, THAT ARE DEFINED AS UNRELATED BUSINESS ACTIVITIES THAT ARE NOT REGULARLY CARRIED ON UNDER IRC SECTIONS 512 AND 513. SINCE THEY ARE NOT REGULARLY CARRIED ON, THE NET INCOME IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 17799 16324 1475 75845 62022 13823 15298 X 3614414 -86544 72525 -14019 3628433 4194 -47350 -43156 3585277 3408827 72525 47350 119875 3288952 4194 4194 3293146 PART IV, LINE 2B: THE CLUB MAINTAINS A CASH ACCOUNT ON BEHALF OF THE DEPARTMENT OF CORRECTIONS MEMORIAL (DOC). THE FUNDS ARE HELD SEPARATELY FROM THE CLUB'S OPERATION ACCOUNTS AND ARE USED TO PAY FOR EXPENSES OF THE DOC. THE NET ACTIVITY FOR THE FUNDS RECEIVED AND DISBURSED ARE NOT RECORDED ON THE STATEMENT OF ACTIVITIES AS THE CLUB IS ACTING AS AN AGENT ON THEIR BEHALF. AS OF DECEMBER 31, 2022, THE CASH HELD ON BEHALF OF AND DUE TO THE DOC UPON REQUEST WAS $82,322 IS SHOWN SEPARATELY ON THE STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE CLUB QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE CLUB AT DECEMBER 31, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED TO REVENUE -47,350. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED TO REVENUE 47,350. BOOTS & BADGES 274343 149064 125279 46543 18942 46567 14076 274343 149064 125279 46543 18942 46567 14076 126128 -849 1 AVRA VALLEY FD 15790 W SILVERBELL RD MARANA AZ 85653 942471992 STATE OF ARIZONA 9475 0 SAFETY EQUIPMENT STIPENDS BLUE RIDGE FIRE DISTRICT 5023 ENCHANTED LANE HAPPY JACK AZ 860248175 860890813 STATE OF ARIZONA 12309 0 SAFETY EQUIPMENT STIPENDS DESERT HILLS FIRE DISTRICT 3983 LONDON BRIDGE RD LAKE HAVASU CITY AZ 86404 860332485 STATE OF ARIZONA 8212 0 SAFETY EQUIPMENT STIPENDS ELOY FIRE DISTRICT 4010 N TOLTEC ROAD ELOY AZ 85131 860431643 STATE OF ARIZONA 8269 0 SAFETY EQUIPMENT STIPENDS FLORENCE FD PO BOX 2670 FLORENCE AZ 85132 866000245 STATE OF ARIZONA 23464 0 SAFETY EQUIPMENT STIPENDS GLOBE PD 175 N PINE STREET GLOBE AZ 85128 866000248 STATE OF ARIZONA 10128 0 SAFETY EQUIPMENT STIPENDS HAYDEN PD PO BOX B 601 N HAYDEN AVE HAYDEN AZ 85135 866005224 STATE OF ARIZONA 17000 0 SAFETY EQUIPMENT STIPENDS HELMET PEAK VOLUNTEER FIRE DEPARTMENT 15490 S MISSION ROAD SAHUARITA AZ 85629 860719706 STATE OF ARIZONA 10236 0 SAFETY EQUIPMENT STIPENDS HIGH COUNTRY FIRE RESCUE 6593 HIGH COUNTRY LANE WILLIAMS AZ 86046 263019629 STATE OF ARIZONA 5311 0 SAFETY EQUIPMENT STIPENDS MAYER FIRE DISTRICT 11975 S STATE ROUTE 69 MAYER AZ 86333 521558039 STATE OF ARIZONA 7500 0 SAFETY EQUIPMENT STIPENDS MIAMI PD 740 W SULLIVAN MIAMI AZ 85539 866000253 STATE OF ARIZONA 6415 0 SAFETY EQUIPMENT STIPENDS QUEEN CREEK POLICE DEPARTMENT 22358 S ELLSWORTH ROAD QUEEN CREEK AZ 85142 860646173 STATE OF ARIZONA 28233 0 SAFETY EQUIPMENT STIPENDS REGIONAL FIRE & RESCUE DISTRICT 7951 W MCCARTNEY ROAD CASA GRANDE AZ 85194 201533415 STATE OF ARIZONA 8948 0 SAFETY EQUIPMENT STIPENDS RIO VERDE FIRE DISTRICT 25608 N FOREST ROAD RIO VERDE AZ 85263 860839215 STATE OF ARIZONA 13000 0 SAFETY EQUIPMENT STIPENDS SAHUARITA POLICE DEPARTMENT 315 W SAHUARITA CENTER WAY SAHUARITA AZ 85629 860777111 STATE OF ARIZONA 7000 0 SAFETY EQUIPMENT STIPENDS SCOTTSDALE FD 8401 E INDIAN SCHOOL ROAD SCOTTSDALE AZ 85251 866000735 STATE OF ARIZONA 8935 0 SAFETY EQUIPMENT STIPENDS SPRINGERVILLE FD 418 E MAIN STREET SPRINGERVILLE AZ 85938 866000796 STATE OF ARIZONA 9000 0 SAFETY EQUIPMENT STIPENDS TEMPE FIRE & MEDICAL 1450 E APACHE BLVD TEMPE AZ 85281 866000262 STATE OF ARIZONA 40000 0 SAFETY EQUIPMENT STIPENDS THREE POINTS FIRE DISTRICT 11200 S SIERRITA MOUNTAIN RD PMB 328 TUCSON AZ 85736 860790225 STATE OF ARIZONA 18500 0 SAFETY EQUIPMENT STIPENDS TIMBER MESA FIRE & MEDICAL 3561 E DEUCE OF CLUBS SHOW LOW AZ 85901 471674220 STATE OF ARIZONA 22608 0 SAFETY EQUIPMENT STIPENDS 20 0 LINE OF DUTY DEATH OR INJURY 188 388000 N/A N/A BENEFITS TO SURVIVORS 22 167021 N/A N/A PEER 100 SPECIAL NEEDS 145 422542 N/A N/A HEROS SPECIAL NEEDS 95 324000 N/A N/A SCHOLARSHIPS 75 375513 N/A N/A NON-LINE OF DUTY DEATH 24 109416 N/A N/A PART I, LINE 2: ALL AWARDS ARE APPROVED BY THE BOARD OF DIRECTORS AND MONITORED BY MANAGEMENT TO ASSURE PROPER USE. PUBLIC SAFETY ORGANIZATIONS SUBMIT PAID INVOICES FOR SES GRANT PURCHASES AND REQUEST REIMBURSEMENT. FOR INDIVIDUALS, ASSISTANCE IS REQUESTED BY PUBLIC SAFETY AGENCIES, VERIFIED BY THE CEO AND ALL AWARDS ARE APPROVED PER THE ORGANIZATION'S POLICY. SCHOLARSHIPS ARE EVALUATED AND RANKED BY A THIRD-PARTY VENDOR. PAYMENTS ARE MADE DIRECTLY TO EDUCATIONAL INSTITUTIONS BY THE THRID PARTY VENDOR. X X X 0 0 0 0 0 0 0 1 0 ANGELA HARROLLE CHIEF EXECUTIVE OFFICER 148838 0 35000 0 0 0 1889 0 0 0 185727 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE SETS GOALS FOR THE CEO EACH YEAR. COMPENSATION IS REVIEWED IN LIGHT OF THE ACHIEVEMENT OF GOALS. PART I, LINE 7 THE CEO RECEIVED A BONUS DURING CALENDAR 2022. THIS WAS BASED ON THE DISCRETION OF THE BOARD OF DIRECTORS WHICH WAS BASED ON THE ACHIEVEMENT OF GOALS. X AUCTION ITEMS 37 46943 FMV X OTHER 3 6400 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF AT LEAST FIVE (5) MEMBERS BEING THE CHAIR, THE VICE CHAIR, THE TREASURER, THE SECRETARY, THE IMMEDIATE PAST CHAIR, AND SUCH OTHER DIRECTORS, IF ANY, AS DESIGNATED BY THE BOARD FROM TIME TO TIME. THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION WHILE THE BOARD IS NOT IN SESSION, SUBJECT TO SUCH LIMITATIONS AS MAY BE INCLUDED IN A BOARD RESOLUTION OR AS OTHERWISE PROVIDED IN THE BYLAWS AND THE ARTICLES. THE EXECUTIVE COMMITTEE SHALL FUNCTION PRIMARILY TO PLAN, COORDINATE AND FACILITATE THE ACTIVITIES OF THE BOARD AND ITS COMMITTEES, INCLUDING THE DEVELOPMENT OF THE BOARD'S GOVERNANCE PLANS AND GOALS FOR REVIEW BY THE BOARD. THE COMMITTEE ALSO SHALL OVERSEE AND PERIODICALLY EVALUATE COMPREHENSIVE SHORT AND LONG TERM GOALS AND PLANS FOR THE CORPORATION, WHICH SHALL BE REVIEWED AND ULTIMATELY APPROVED BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL ALSO DEVELOP, IMPLEMENT, AND EVALUATE THE METHOD BY WHICH TO REVIEW THE PRESIDENT'S PERFORMANCE AND SHALL RECOMMEND TO THE BOARD THE ANNUAL COMPENSATION TO BE PAID THE PRESIDENT, WHICH THE BOARD MAY APPROVE OR REJECT IN ITS SOLE AND ABSOLUTE DISCRETION. THE EXECUTIVE COMMITTEE SHALL FILE ITS REVIEW OF THE PRESIDENT'S PERFORMANCE WITH THE BOARD FOR THE BOARD'S REVIEW AND APPROVAL. SUCH REPORT AND REVIEW SHALL BE CONFIDENTIAL AND ACCESSIBLE ONLY TO MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER SUBMITS A CONFLICT OF INTEREST STATEMENT ANNUALLY. WHERE A POTENTIAL CONFLICT OF INTEREST IS PRESENT, THE BOARD MEMBER IN QUESTION RECUSES HER/HIMSELF FROM ANY DISCUSSION OR ACTION. WHEN A CONFLICT OF INTEREST ARISES CONCERNING A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS OR ONE OF ITS COMMITTEES, THE INTERESTED PARTY SHALL DISCLOSE THE CONFLICT AND SHALL NOT PARTICIPATE IN THE DISCUSSIONS OR DECISION REGARDING THE MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THAT THE INTERESTED PERSON DID NOT PARTICIPATE IN THE DISCUSSION OR VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION IMPLEMENTED THE FOLLOWING CEO COMPENSATION POLICY: THE 100 CLUB OF ARIZONA SHALL (EITHER THE FULL BOARD OR THE EXECUTIVE/COMPENSATION/REVIEW COMMITTEE) ANNUALLY EVALUATE THE CEO/PRESIDENT ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. BOARD APPROVAL - THE (EXECUTIVE/REVIEW COMMITTEE) WILL OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE CEO/PRESIDENT (AND OTHER HIGHLY COMPENSATED EMPLOYEES OR CONSULTANTS) BASED ON A REVIEW OF COMPARABILITY DATA FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. CONCURRENT DOCUMENTATION - TO APPROVE THE COMPENSATION FOR THE CEO/PRESIDENT (OR OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS), THE BOARD MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. INDEPENDENCE IN SETTING COMPENSATION - THE CHAIR OF THE BOARD OF DIRECTORS, WHO IS A VOLUNTEER AND NOT COMPENSATED BY THE 100 CLUB OF ARIZONA, WILL OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE CEO/PRESIDENT. THE CHAIR OF THE BOARD OF DIRECTORS WILL ENGAGE A 3RD PARTY TO CONDUCT SALARY COMPARISONS OF OTHER NONPROFITS OF APPROXIMATE SIZE AS THE 100 CLUB. THIS INFORMATION IS INCLUDED IN THE INFORMATION USED BY THE BOARD TO BASE ITS COMPENSATION DECISIONS FOR THE CEO/PRESIDENT AND OTHER HIGHLY COMPENSATED STAFF MEMBERS OR CONTRACTORS. NO MEMBER OF THE EXECUTIVE OR COMPENSATION/REVIEW COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER, OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. THE CEO PERFORMS ANNUAL REVIEWS ON ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.