﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-14T12:40:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860360084</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HBL CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5470 E BROADWAY BLVD</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320350854</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARIZONA CREDITOR BAR ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARIZ</BusinessNameControlTxt>
      <PhoneNum>5207924700</PhoneNum>
      <USAddress>
        <AddressLine1Txt>135 W COUNCIL ST</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID E HAMEROFF</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5207924700</PhoneNum>
      <SignatureDt>2025-04-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA RANDOL</PreparerPersonNm>
      <PTIN>P01893352</PTIN>
      <PhoneNum>5208863181</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36317</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>36317</MembershipDuesAmt>
      <TotalRevenueAmt>36317</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4416</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>10315</OtherExpensesTotalAmt>
      <TotalExpensesAmt>14731</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21586</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>12215</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>33801</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32333</BOYAmt>
        <EOYAmt>33801</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>32333</BOYAmt>
        <EOYAmt>33801</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>20118</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>12215</BOYAmt>
        <EOYAmt>33801</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ARIZONA CREDITORS BAR ASSOCIATION IS AN ARIZONA NON-PROFIT CORPORATION. IT IS A TRADE ASSOCIATION COMPRISED OF MEMBERS WHO SEEK TO IMPROVE LOCAL BUSINESS CONDITIONS IN THE STATE OF ARIZONA. ITS MEMBERS HAVE A COMMON INTEREST IN ENSURING THAT ARIZONA'S LAWS, REGULATIONS, AND ITS JUDUCIAL POLICIES AND RULES ARE KNOWLEDGE BASED AND FAIR, AND THAT ARIZONA CREDITORS AND THE CREDIT GRANTING PUBLIC ARE PROVIDED FAIR ACCESS TO THE STATE'S COURT SYSTEM FOR DEBT COLLECTION ACTIVITIES. ITS MEMBERS ARE ALSO CONCERNED ABOUT INSURING THAT ARIZONA'S CREDITOR RIGHTS ATTORNEYS ARE WELL INFORMED AND ACT ETHICALLY AND PROFESSIONALLY WHEN WORKING WITH THE COURTS AND THE PUBLIC. THE ASSOCIATION WORKS TO ENSURE THAT THESE GOALS ARE REALIZED BY SUPPORTING NEW LEGISLATION AND COURT RULES TO STRENGTHEN THE RIGHTS OF CREDITORS, PROVIDING AND PROMOTING OPPORTUNITIES FOR NETWORKING, AND PROVIDING AND SUPPORTING EDUCATIONAL SEMINARS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACBA LISTSERVE:THE ARIZONA CREDITORS BAR ASSOCIATION (ACBA) IS AN ORGANIZATION COMPRISED OF 24 LAW FIRMS AND OVER 75 MEMBERS ALL WHOSE PRIMARY LEGAL PRACTICE IS CREDITORS' RIGHTS. WE PRACTICE IN ALL 95 JUSTICE COURTS, AND ALL SUPERIOR COURTS IN ARIZONA'S 15 COUNTIES.WE MAINTAIN AN ACTIVE LISTSERV WHICH SERVES AS A COMMUNICATIONS TOOL AMONG MEMBERS TO CONVERSE REGARDING ISSUES IN COLLECTION LAW. THIS IS HEAVILY USED BY BOTH PRACTITIONERS IN THE JUSTICE COURTS TO SHARE AND DISSEMINATE INFORMATION REGARDING WHAT THE JUDGES ARE DOING ON ISSUES THAT AFFECT OUR CLIENTS, AND PROMOTE UNIFORMITY AMONG TRIAL ATTORNEYS. WE USE THE LIST SERVE TO CREATE BEST PRACTICES SO THAT WE CAN BETTER REPRESENT OUR CLIENTS IN THE COURTS.COMMUNITY / BAR ASSISTANCE:ACBA MEMBERS SIT ON THE ADMINISTRATIVE OFFICE OF THE COURTS COMMITTEE, A DIVISION OF THE ARIZONA SUPREME COURT TO ASSIST IN THE DRAFTING AND APPROVING OF COURT FORMS USED BY THE COURT SYSTEMS.A MEMBER SITS ON THE ARIZONA SUPREME COURT'S COMMITTEE DEALING WITH EXPANSION OF ELECTRONIC FILING SERVICES, AN INTEGRAL PART OF OUR PRACTICE. SINCE OUR MEMBERS ARE SO ACTIVE IN THE ARIZONA COURT SYSTEM, WE GIVE INPUT AS TO HOW NEW ELECTRONIC FILING SHOULD BE IMPLEMENTED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID E HAMEROFF</PersonNm>
        <TitleTxt>TREASURER/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC LOGVIN</PersonNm>
        <TitleTxt>PRESIDENT/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON J LEROY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN A DADDONA</PersonNm>
        <TitleTxt>SECRETARY/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN J ITKIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD GURSTEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THAYNE K CULLIMORE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARVEY MOORE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARED L BUCHANAN</PersonNm>
        <TitleTxt>VICE PRESIDENT/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039500001">1</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>AZ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DAVID E HAMEROFF</PersonNm>
        <USAddress>
          <AddressLine1Txt>135 W COUNCIL ST</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85701</ZIPCd>
        </USAddress>
        <PhoneNum>5207924700</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039500001">0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc1039500001">
      <PoliticalExpendituresAmt>10002</PoliticalExpendituresAmt>
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>36317</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>10002</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>20933</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>30935</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>21791</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>9144</CarriedOverAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: LOBBYING. AMOUNT: 10,002. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 313. TOTAL TO FORM 990-EZ, LINE 16: 10,315.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE TO BALLOT. BEG. OF YEAR AMOUNT: 5,000. END OF YEAR AMOUNT: 0. DESCRIPTION: DUE TO PROP 209. BEG. OF YEAR AMOUNT: 15,118. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>