Nonprofit · EIN 23-7172077
100 CLUB OF ARIZONA
Tax-exempt · PHOENIX, AZ 85008
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,055,263 | $6,385,889 | -$1,330,626 | $12,802,842 | $1,111,061 | $11,691,781 |
| December 31, 2024 | 990 | $6,463,829 | $5,287,145 | $1,176,684 | $13,975,143 | $1,023,410 | $12,951,733 |
| December 31, 2023 | 990 | $8,628,558 | $4,380,681 | $4,247,877 | $13,004,388 | $1,112,917 | $11,891,471 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,663,477
- of which government grants
- $1,985,502
- Program service revenue
- $0
- Investment income
- $425,013
- Net gain from sales of assets
- $2,044
- Net income from fundraising events
- -$75,867
- Net income from gaming
- $16,743
- Other revenue
- -$33,227
Expenses
- Grants and similar amounts paid
- $4,480,471
- Compensation of officers, directors and key employees
- $395,818
- Other salaries and wages
- $764,588
- Salaries, compensation and benefits (total)
- $1,260,750
- Professional fundraising fees
- $0
- Legal fees
- $12,179
- Accounting fees
- $97,650
- Travel
- $14,180
- Depreciation
- $7,320
- Program services (functional)
- $5,438,586
- Management and general (functional)
- $741,162
- Fundraising (functional)
- $206,141
Balance sheet and other
- Total assets, start of year
- $13,975,143
- Total assets, end of year
- $12,802,842
- Total liabilities, end of year
- $1,111,061
- Net assets, end of year
- $11,691,781
- Land, buildings and equipment
- $25,498
- Publicly traded securities
- $1,046,053
- Net assets without donor restrictions
- $9,395,018
- Net assets with donor restrictions
- $2,296,763
- Gross receipts
- $9,054,151
- Employees
- 21
- Volunteers
- 62
- Year formed
- 1968
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANGELA HARROLLE | CHIEF EXECUTIVE OFFICER (THRU 2/10/25) Officer | 40 | $222,553 | $19,613 |
| MELISSA KOWALSKI | CHIEF EXECUTIVE OFFICER (AS OF 2/10/25) Officer | 40 | $161,760 | $8,814 |
| JASON SCHECHTERLE | MISSION AMBASSADOR Highest-paid employee | 40 | $123,000 | $0 |
| GERALD DEETZ | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| AMY HYSELL | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| CHRIS WODARCYK | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| REBECCA ARMENDARIZ | SECRETARY (THRU 9/18/25) Trustee or director, Officer | 2 | $0 | $0 |
| REBEKAH BROWDER | SECRETARY (AS OF 09/18/25) Trustee or director, Officer | 2 | $0 | $0 |
| SUHAS CHAUHAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ED DRESSELHUYS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MORRIS FRIEDMAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RICH GANLEY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RODNEY GLASSMAN | DIRECTOR (LOA UNTIL 12/31/26) Trustee or director | 0 | $0 | $0 |
| WILLIAM LANGER | DIRECTOR - PAST CHAIR Trustee or director | 2 | $0 | $0 |
| CHRISTOPHER PETRIE | DIRECTOR Trustee or director | 2 | $0 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REDA RIDDLE-BIGLER | DIRECTOR Trustee or director | 2 | $0 |
| DANIELLE RUSSELL | DIRECTOR Trustee or director | 2 | $0 |
| JOE SCHEID | DIRECTOR Trustee or director | 2 | $0 |
| DR ANUP SHAH | DIRECTOR Trustee or director | 2 | $0 |
| CATHY SMITH | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANGELA HARROLLE | CHIEF EXECUTIVE OFFICER Officer | 40 | $157,482 | $4,724 |
| MELISSA KOWALSKI | CHIEF PROGRAMS OFFICER Officer | 40 | $123,296 | $3,281 |
| JASON SCHECTERLE | MISSION AMBASSADOR Highest-paid employee | 40 | $109,923 | $0 |
| WILLIAM LANGER | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| DANIELLE RUSSELL | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| REBECCA ARMENDARIZ | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| BILL SCHUBERT | TREASURER (THRU 12/31) Trustee or director, Officer | 2 | $0 | $0 |
| JASON BECK | DIRECTOR (THRU 10/1) Trustee or director | 2 | $0 | $0 |
| REBEKAH BROWDER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SUHAS CHAUHAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| GERALD DEETZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JILL ESTEP | DIRECTOR (THRU 12/31) Trustee or director | 2 | $0 | $0 |
| MORRIS FRIEDMAN | DIRECTOR (STARTED 6/1) Trustee or director | 2 | $0 | $0 |
| CURT GARRETT | DIRECTOR (THRU 2/26) Trustee or director | 2 | $0 | $0 |
| RODNEY GLASSMAN | DIRECTOR (STARTED 1/23) Trustee or director | 2 | $0 | $0 |
| AMY HYSELL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JARED LOWE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRIS PETRIE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| REDA RIDDLE-BIGLER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOE SCHEID | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR ANUP SHAH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DOUG SINGER | DIRECTOR (STARTED 6/1, THRU 10/7) Trustee or director | 2 | $0 | $0 |
| SCOTT WEDE | DIRECTOR (THRU 12/31) Trustee or director | 2 | $0 | $0 |
| CHRIS WODARCYK | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANGELA HARROLLE | CHIEF EXECUTIVE OFFICER Officer | 40 | $216,207 | $4,997 |
| PATRICIA BALLENTINE | OPERATIONS MANAGER Highest-paid employee | 40 | $102,664 | $0 |
| WILLIAM LANGER | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| DANIELLE RUSSELL | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| BILL SCHUBERT | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| GERALD DEETZ | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| REBECCA ARMENDARIZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JASON BECK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| REBEKAH BROWDER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SUHAS CHAUHAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| HARRY CURTIN | DIRECTOR (THRU 12/31) Trustee or director | 2 | $0 | $0 |
| JILL ESTEP | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CURT GARRETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| AMY HYSELL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JARED LOWE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRISTOPHER PETRIE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| REDA RIDDLE-BIGLER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOE SCHEID | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR ANUP SHAH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT WEDE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RON WESTAD | DIRECTOR (THRU 7/31) Trustee or director | 2 | $0 | $0 |
| CHRIS WODARCYK | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 333 N 44TH ST STE 100, PHOENIX, AZ 85008-6603
- In care of
- % MELISSA KOWALSKI
- Principal officer (990 for 2025)
- MELISSA KOWALSKI, 333 NORTH 44TH STREET 100, PHOENIX, AZ 85008
- Signed the 990
- MELISSA KOWALSKI, CHIEF EXECUTIVE OFFICER
- Phone
- (602) 485-0100
- Website
- WWW.100CLUB.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
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.
Program accomplishments
- FIRST RESPONDER BENEFITS WERE PROVIDED IN THE FOLLOWING AREAS:- CRITICAL INCIDENTS: FINANCIAL ASSISTANCE PROVIDED TO 500 TOTAL FAMILIES OF PUBLIC SAFETY OFFICERS/FIREFIGHTERS UPON DEATH, LINE OF DUTY INJURY, AND THOSE AFFECTED BY A LIFE ALTERING SITUATION.- MENTAL HEALTH: ASSISTANCE WITH MENTAL HEALTH PREVENTION AND INTERVENTION SERVICES FOR 945 OFFICERS/FIREFIGHTERS STRUGGLING WITH THE IMPACT OF THEIR PUBLIC SAFETY PROFESSION.THESE BENEFITS INCLUDE DIRECT CARE, AND DIRECT ACCESS TO HEALTH AND WELLNESS PROGRAMS.DURING THE YEAR-ENDING 12/31/2025, THE 100 CLUB OF ARIZONA RECEIVED $1,930,316 IN ARIZONA SPECIALTY LICENSE PLATE CONTRIBUTIONS WHICH HELPED FUND THESE BENEFITS.Expenses $4,381,273 · grants $3,423,158
- SCHOLARSHIPS: 110 SCHOLARSHIPS WERE PROVIDED FOR UNDERGRADUATE FINANCIAL ASSISTANCE FOR IMMEDIATE FAMILY (SPOUSE AND CHILDREN) OF ACTIVE, RETIRED, OR DECEASED ARIZONA PUBLIC SAFETY OFFICER/FIREFIGHTERS.Expenses $511,275 · grants $511,275
- SES PROGRAM - INJURY PREVENTION: 100 CLUB PROVIDED 37 AGENCIES WITH GRANTS TO OBTAIN CRUCIAL EQUIPMENT AND TRAINING OTHERWISE UNATTAINABLE THROUGH EXISTING RESOURCES.Expenses $546,038 · grants $546,038
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7172077
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,802,842
- Income (IRS master file)
- $9,054,151
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,055,263 | $6,385,889 | $12,802,842 | XML |
| 990 | December 2024 | $6,463,829 | $5,287,145 | $13,975,143 | XML |
| 990 | December 2023 | $8,628,558 | $4,380,681 | $13,004,388 | XML |
| 990 | December 2022 | $3,585,277 | $3,293,146 | $8,467,274 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7172077).
Questions about 100 CLUB OF ARIZONA
- What is the EIN of 100 CLUB OF ARIZONA?
- The employer identification number (EIN) of 100 CLUB OF ARIZONA is 23-7172077.
- Is 100 CLUB OF ARIZONA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to 100 CLUB OF ARIZONA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 100 CLUB OF ARIZONA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of 100 CLUB OF ARIZONA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 100 CLUB OF ARIZONA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of 100 CLUB OF ARIZONA?
- The 990 for the year ended December 31, 2025 names MELISSA KOWALSKI.
- Who are the officers and directors of 100 CLUB OF ARIZONA?
- The 990 for the year ended December 31, 2025 lists 20 people; 3 received compensation from the organization, the highest $222,553 (ANGELA HARROLLE, CHIEF EXECUTIVE OFFICER (THRU 2/10/25)).
- How much revenue does 100 CLUB OF ARIZONA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,055,263, expenses of $6,385,889 and total assets of $12,802,842 at year end.
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