2026-01-28T15:37:08-06:00 2025-06-30 860683059 BEACHFLEISCHMAN PLLC 1985 E RIVER ROAD SUITE 201 TUCSON AZ 85718 990 2024-07-01 860958969 ARIZONA'S CATHOLIC TUITION SUPPORT ORGANIZATION ARIZ 5208382572 PO BOX 31 TUCSON AZ 857020031 GRACIE QUIROZ MARUM CEO 5208382572 2026-01-13 1 0 MONICA A VERA CPA P01456278 5203214600 2026-01-13 2024 2025-03-06 01:10:19Z GRACIE QUIROZ MARUM PO BOX 31 TUCSON AZ 857020031 13167790 0 X WWW.CTSO-TUCSON.ORG X 1999 AZ QUALIFIED SCHOOL TUITION ORG. WHO ACCEPTS TAX CREDIT CONTRIBUTIONS FOR TUITION ASSISTANCE. 13 13 5 12 0 0 11248421 12650602 0 0 329561 517188 0 0 11577982 13167790 11154774 12113128 0 0 283223 329101 0 0 475398 600891 675702 12038888 13117931 -460906 49859 20581670 20670641 33198 35613 20548472 20635028 ARIZONA'S CATHOLIC TUITION SUPPORT ORGANIZATION (CTSO) PROMOTES EDUCATION BY PROVIDING TUITION ASSISTANCE TO K-12 STUDENTS IN PRIVATE SCHOOLS USING FUNDS GENERATED BY THE ARIZONA TAX CREDIT PROGRAMS. 0 0 6352870 6030238 INDIVIDUAL TAX CREDIT SCHOLARSHIP PROGRAM - THE ARIZONA INDIVIDUAL TAX CREDIT PROGRAM ALLOWS TAXPAYERS TO DIRECT THEIR TAX LIABILITY TO HELP CHILDREN ATTEND A SCHOOL OF THEIR CHOICE. CTSO PROVIDES SCHOLARSHIPS TO STUDENTS FROM FAMILIES WITH FINANCIAL NEED. 90% OF THE SCHOLARSHIPS ARE AWARDED BASED ON VERFIED FINANCIAL NEED, 38% ARE FROM SINGLE PARENT FAMILIES, AND 90% REPRESENTS A DIVERSITY OF DEMOGRAPHICS. HISPANIC, NATIVE AMERICAN, ASIAN, AFRICAN AMERICAN, AND MULTI-RACIAL STUDENTS' SCHOLARSHIPS ARE AWARDED REGARDLESS OF RACE, CREED, GENDER, AND ETHNICITY, ETC. 6082890 6082890 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. DISABLED/DISPLACED CORPORATE SCHOLARSHIPS WILL BE AWARDED TO CHILDREN WHO HAVE AN INDIVIDUAL EDUCATION PLAN (IEP) OR A 504 PLAN FROM AN ARIZONA PUBLIC SCHOOL OR WAS AT ONE POINT PLACED IN THE ARIZONA FOSTER CARE SYSTEM, AND WHO MEET THE GUIDELINES AS DETERMINED BY THE STATE OF ARIZONA. CTSO WILL AWARDS SCHOLARSHIPS TO STUDENTS ATTENDING ANY QUALIFIED PRIVATE SCHOOL IN THE STATE OF ARIZONA. SCHOLARSHIPS ARE AWARDED REGARDLESS OF RACE, CREED, GENDER, AND ETHNICITY, ETC. NO DISABLED/DISPLACED CORPORATE SCHOLARSHIPS WERE DISBURSED THIS YEAR. 12435760 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANGELLE CASAGRANDE 5208382572 PO BOX 31 TUCSON AZ 857020031 GRACIE QUIROZ MARUM CEO 45.00 X 136725 0 19352 SHERI DAHL DIRECTOR 1.00 X 0 0 0 RICH ELLERSON DIRECTOR 1.00 X 0 0 0 REV MSGR JOHN LYONS DIRECTOR 1.00 X 0 0 0 MARK MISTLER DIRECTOR 1.00 X 0 0 0 REV RICKY ORDONEZ DIRECTOR 1.00 X 0 0 0 SANDY RUSH DIRECTOR 1.00 X 0 0 0 MINH SOLAZANO DIRECTOR 1.00 X 0 0 0 BISHOP EDWARD J WEISENBURGER EX-OFFICO 1.00 X 0 0 0 ERIKA MAYER GAMAS PAST PRESIDENT 1.00 X X 0 0 0 JAKE KAGELE PRESIDENT 2.00 X X 0 0 0 BECKY REBENSTORF VICE PRESIDENT 2.00 X X 0 0 0 DR ANGELLE CASAGRANDE TREASURER 2.00 X X 0 0 0 ANNA GALLARDO SECRETARY 2.00 X X 0 0 0 136725 0 19352 1 0 1 0 TRANSFIRST ONE HEARTLAND WAY JEFFERSONVILLE IL 47130 CREDIT CARD PROCESSOR 352420 1 12650602 12650602 479960 479960 24228 13000 0 0 24228 13000 37228 37228 13167790 0 0 517188 12113128 12113128 150328 37582 37582 75164 123535 80723 38753 4059 14739 6865 4187 3687 20955 11035 6154 3766 19544 8600 5472 5472 20200 15150 5050 20116 20116 11342 2976 6245 2121 62432 62432 67806 19677 17245 30884 50995 22948 7649 20398 48084 24042 12021 12021 5322 2129 3193 6536 1729 3422 1385 5320 5320 3500 926 1832 742 CREDIT CARD & BANK FEES 357249 71450 35725 250074 SCHOLARSHIP SUPPORT 16800 16800 13117931 12435760 206773 475398 4295422 3658246 15428610 15940087 11572 43759 9178 0 34581 857638 1026155 20581670 20670641 33198 35613 33198 35613 X 20548472 20635028 20548472 20635028 20581670 20670641 49859 36697 0 X 0 1 X 1 0 X 12339773 14322564 11574789 11248421 12650602 62136149 12339773 14322564 11574789 11248421 12650602 62136149 3550302 58585847 41189 27596 107393 325158 479960 981296 63117445 0.92820 0.93230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 857638 100000 88633 20116 1026155 774469 94114 10945 857638 618888 100000 67061 11480 774469 616819 110000 -95352 12579 618888 432085 100000 94146 9412 616819 1.00000 1 0 3857 3857 0 39902 5321 34581 34581 X 13184371 36697 36697 13147674 20116 20116 13167790 13097815 0 13097815 20116 20116 13117931 PART V, LINE 4: THE GOVERNING BOARD OF THE ORGANIZATION HAS DESIGNATED CERTAIN NET ASSETS ARISING FROM BOTH CORPORATE AND INDIVIDUAL CONTRIBUTIONS AS AVAILABLE TO CERTAIN SCHOOLS UNDER A POLICY TO ATTRACT STUDENTS THAT OTHERWISE WOULD BE UNABLE TO ATTEND THESE SCHOOLS. NET ASSETS SUBJECT TO SUCH DESIGNATION WERE $12,066,148 AT JUNE 30, 2025. IN 2016, THE GOVERNING BOARD DESIGNATED UNRESTRICTED NET ASSETS TO BE USED TO ESTABLISH A BOARD DESIGNATED QUASI-ENDOWMENT FUND. THE PURPOSE OF THE QUASI ENDOWMENT FUND IS TO SUPPORT CATHOLIC EDUCATION WITHIN THE DIOCESE OF TUCSON. AT JUNE 30, 2025, THE QUASI-ENDOWMENT FUND WAS $1,026,155. PART X, LINE 2: FINANCIAL STATEMENT ASC 740 (FIN 48) FOOTNOTE: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER BOTH FEDERAL (INTERNAL REVENUE CODE SECTION 501(C)(3)) AND ARIZONA INCOME TAX LAWS, AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH ARE CLASSIFIED AS ADMINISTRATIVE EXPENSES, IF THEY OCCUR. 1 SCHOLARSHIPS TO STUDENTS TO HELP PAY FOR TUITION AT APPROVED PRIVATE SCHOOLS 4957 12113128 PART I, LINE 2: ARIZONA'S CATHOLIC TUITION SUPPORT ORGANIZATION AWARDS SCHOLARSHIPS TO STUDENTS TO HELP PAY FOR TUITION AT APPROVED PRIVATE SCHOOLS IN ACCORDANCE WITH THE INDIVIDUAL AND CORPORATE TAX CREDIT PROGRAMS IN THE STATE OF ARIZONA. ARIZONA'S CATHOLIC TUITION SUPPORT ORGANIZATION BASES ITS AWARD DECISIONS FIRST ON THE FINANCIAL NEEDS OF THE APPLICANT AND FOLLOWS THE TAX CREDIT LAW GUIDELINES. FINANCIAL NEED DETERMINATION IS MADE THROUGH DIRECT APPLICATION TO A THIRD-PARTY FINANCIAL AID EVALUATION COMPANY. APPLICATIONS ARE MADE AVAILABLE ONLINE AND AT SCHOOLS TO ANY STUDENT CONSIDERING A CATHOLIC OR PRIVATE SCHOOL. OTHER NEED ASSISTANCE MAY BE GRANTED DEPENDING ON FUNDS AVAILABILITY. X X 0 0 0 0 0 0 0 0 0 GRACIE QUIROZ MARUM CEO 136725 0 0 0 0 0 2000 0 17352 0 156077 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND THE FINANCE COMMITTEE. A COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A CONFLICT OF INTEREST POLICY WHICH COVERS ALL BOARD MEMBERS. POTENTIAL CONFLICTS OF INTEREST ARE EXAMINED BY THE BOARD. IF IT IS DETERMINED THAT A CONFLICT EXISTS AND THERE ARE NO EQUIVALENT ALTERNATIVES, THE BOARD DECIDES BY MAJORITY VOTE WITH THE INTERESTED PARTY ABSTAINING, WHETHER PROCEEDING WITH THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST. IF THE BOARD DISCOVERS UNDISCLOSED CONFLICTS THEY TAKE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES DEPARTMENT OF THE DIOCESE OF TUCSON COMPARES COMPENSATION TO THAT OF OTHER NOT-FOR-PROFIT ORGANIZATIONS. RECOMMENDATIONS WITH SUPPORTING DOCUMENTS ARE THEN SUBMITTED TO THE EXECUTIVE COMMITTEE FOR REVIEW. THE EXECUTIVE COMMITTEE WILL SUBMIT THEIR RECOMMENDATION TO THE BOARD OF DIRECTOR FOR DISCUSSION, REVIEW, AND APPROVAL. THIS PROCESS IS USED FOR ALL POSITIONS WITHIN THE DIOCESE OF TUCSON EVERY THREE YEARS. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST. THE ORGANIZATION MAINTAINS A PUBLIC FILE INCLUDING FORMS 990 AND ORGANIZING DOCUMENTS WHICH IS SHARED WITH INTERESTED PARTIES.