2026-08-31T15:43:23-05:00 2025-12-31 582487348 APRIO ADVISORY GROUP LLC 645 E MISSOURI AVE SUITE 380 PHOENIX AZ 85012 990 2025-01-01 860386343 COMMUNITY ASSOCIATIONS INSTITUTE ARIZONA COMM 6023881159 706 E BELL ROAD 128 PHOENIX AZ 85022 TRACY SCHIEFERLE EXECUTIVE DIRECTOR 6023881159 2026-09-01 1 MELISSA HARRINGTON EA P02013683 4048929651 2026-08-31 2025 TRACY SCHIEFERLE 706 E BELL ROAD 128 PHOENIX AZ 85022 736668 0 X WWW.CAI-AZ.ORG X 1980 AZ PROVIDE HOMEOWNER ASSOCIATION INFORMATION AND EDUCATION TO ASSOCIATION MEMBERS, HOMEOWNERS, AND THE COMMUNITY AT LARGE. 7 7 3 29 0 0 384848 436849 65965 66169 9062 11195 115407 100193 575282 614406 0 0 0 0 283879 263179 0 0 0 244984 275159 528863 538338 46419 76068 417738 420214 232455 158863 185283 261351 PROVIDE HOMEOWNER ASSOCIATION INFORMATION AND EDUCATION TO ASSOCIATION MEMBERS, HOMEOWNERS, AND THE COMMUNITY AT LARGE. 0 0 83000 19514 LEGISLATIVE ACTION PROGRAMS: THE ORGANIZATION GENERATES INCOME FROM ITS ELECTRONIC NEWSLETTER BY SELLING AD SPACE TO CUSTOMERS. REVENUE IS RECOGNIZED AT A POINT IN TIME WHEN THE AD SPACE IS GRANTED. PAYMENT IS DUE PRIOR TO AD SPACE BEING PLACED ON THE ORGANIZATION'S WEBSITE. 44175 16650 EDUCATIONAL LUNCHES: THE ORGANIZATION HOLDS MULTIPLE EVENTS AND NETWORKING LUNCHEONS OVER THE YEAR. REVENUES TYPICALLY CONSIST OF REGISTRATIONS, SPONSORSHIPS, AND OTHER FEES ASSOCIATED WITH CONFERENCES, GOLF TOURNAMENTS, TRADE SHOWS, AND FUNDRAISING EVENTS. REVENUE IS GENERALLY RECOGNIZED AT A POINT IN TIME IN WHICH THE APPLICABLE EVENT OCCURS AND THE RELATED SERVICES ARE PROVIDED. PAYMENTS ARE GENERALLY RECEIVED PRIOR TO THE EVENT DATE, AND ARE RECORDED AS DEFERRED REVENUE UNTIL THE EVENT IS HELD. 18182 30005 PROFESSIONAL COURSE OFFERINGS: THE ORGANIZATION HOLDS MULTIPLE PROFESSIONAL COURSES FOR ITS MEMBERS TO ATTEND THROUGHOUT THE YEAR. PROFESSIONAL COURSE REVENUE CONSISTS PRIMARILY OF REGISTRATION FEES AND COURSE SPONSORSHIPS, AND THE ORGANIZATION'S PERFORMANCE OBLIGATION IS FULFILLED UPON DELIVERY OF THE COURSE TO ITS MEMBERS. REGISTRATION FEES ARE GENERALLY COLLECTED IN ADVANCE OF THE COURSE DATE. AMOUNTS RECEIVED BEFORE A COURSE IS CONDUCTED ARE GENERALLY RECOGNIZED AS DEFERRED REVENUE UNTIL THE PERFORMANCE OBLIGATION IS SATISFIED. 145357 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 3 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LINNEA HOLDEN 4809460505 706 E BELL ROAD STE 128 PHOENIX AZ 85022 X COURTNEY KABINS DIRECTOR 1.00 X 0 0 0 JASMIN PEREZ DIRECTOR 1.00 X 0 0 0 KAREN VITKOVICH PRESIDENT 1.00 X 0 0 0 CHARLES SELLERS PRESIDENT ELECT 1.00 X 0 0 0 SARAH DANOWSKI VICE PRESIDENT 1.00 X 0 0 0 DR KATHLEEN SARTORIS SECRETARY 1.00 X 0 0 0 MIKE WELLS TREASURER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 436849 436849 PROFESSIONAL COURSE RE 531390 30005 30005 LEGISLATIVE ACTION REV 531390 19514 19514 LUNCHEON REVENUE 531390 16650 16650 66169 11195 11195 218165 103617 114548 114548 4240 18645 -14405 -14405 MISC. INCOME 531390 50 50 50 614406 66169 0 111388 237797 237797 8682 8682 16700 16700 18830 18830 83000 83000 500 500 62075 17430 44645 39547 39547 15300 15300 3720 752 2968 1670 1670 6342 6342 FOOD & BEVERAGE 42067 42067 OTHER EXPENSE 2108 2108 538338 145357 392981 0 218375 239532 108120 124865 12364 812 58435 54355 5750 4080 73129 50925 417738 420214 22704 22242 138750 87500 71001 49121 232455 158863 X 181000 260861 4283 490 185283 261351 417738 420214 76068 0 X 0 1 X 0 0 58435 54355 4080 4080 OTHER ASSETS 50925 50925 OTHER LIABILITIES 49121 49121 X 736668 122262 122262 614406 0 614406 660600 122262 122262 538338 0 538338 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE ORGANIZATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDING DECEMBER 31, 2025. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2025. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2022, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES & GAMING EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES & GAMING EXPENSES X TRADESHOW 163255 163255 27709 30203 7584 GOLF TOURNAMENT 54910 54910 11460 11000 15661 218165 218165 39169 41203 23245 103617 114548 4240 18645 0 4240 18645 18645 -14405 AZ 1 0 0 0 0 0 X X X 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS INCLUDE MANAGEMENT COMPANIES, MANAGERS OF SELF-MANAGED COMMUNITIES, AND BOARD MEMBERS OF HOMEOWNERS ASSOCIATIONS. FORM 990, PART VI, SECTION A, LINE 7A HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF KEY EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOC, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY WRITTEN REQUEST TO THE ORGANIZATION.