Nonprofit · EIN 32-0350854
ARIZONA CREDITOR BAR ASSOCIATION INC
Tax-exempt (reinstated) · TUCSON, AZ 85701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $15,000 | $10,766 | $4,234 | $38,035 | $0 | $38,035 |
| December 31, 2024 | 990-EZ | $36,317 | $14,731 | $21,586 | $33,801 | $0 | $33,801 |
| December 31, 2023 | 990-EZ | $162,784 | $158,677 | $4,107 | $32,333 | $20,118 | $12,215 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $15,000
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $739
- Other expenses
- $10,027
Balance sheet and other
- Total assets, start of year
- $33,801
- Total assets, end of year
- $38,035
- Total liabilities, end of year
- $0
- Net assets, end of year
- $38,035
- Cash, savings and investments
- $38,035
- Gross receipts
- $15,000
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID E HAMEROFF | TREASURER/DIRECTOR | 1 | $0 |
| ERIC LOGVIN | PRESIDENT/DIRECTOR | 1 | $0 |
| JASON J LEROY | DIRECTOR | 1 | $0 |
| JOHN A DADDONA | SECRETARY/DIRECTOR | 1 | $0 |
| STEVEN J ITKIN | DIRECTOR | 1 | $0 |
| TODD GURSTEL | DIRECTOR | 1 | $0 |
| THAYNE K CULLIMORE | DIRECTOR | 1 | $0 |
| HARVEY MOORE | DIRECTOR | 1 | $0 |
| JARED L BUCHANAN | VICE PRESIDENT/DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID E HAMEROFF | TREASURER/DIRECTOR | 1 | $0 |
| ERIC LOGVIN | PRESIDENT/DIRECTOR | 1 | $0 |
| JASON J LEROY | DIRECTOR | 1 | $0 |
| JOHN A DADDONA | SECRETARY/DIRECTOR | 1 | $0 |
| STEVEN J ITKIN | DIRECTOR | 1 | $0 |
| TODD GURSTEL | DIRECTOR | 1 | $0 |
| THAYNE K CULLIMORE | DIRECTOR | 1 | $0 |
| HARVEY MOORE | DIRECTOR | 1 | $0 |
| JARED L BUCHANAN | VICE PRESIDENT/DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID E HAMEROFF | TREASURER/DIRECTOR | 1 | $0 |
| ERIC LOGVIN | PRESIDENT/DIRECTOR | 1 | $0 |
| JASON J LEROY | DIRECTOR | 1 | $0 |
| JOHN A DADDONA | SECRETARY/DIRECTOR | 1 | $0 |
| STEVEN J ITKIN | DIRECTOR | 1 | $0 |
| TODD GURSTEL | DIRECTOR | 1 | $0 |
| THAYNE K CULLIMORE | DIRECTOR | 1 | $0 |
| HARVEY MOORE | DIRECTOR | 1 | $0 |
| JARED L BUCHANAN | VICE PRESIDENT/DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 135 W COUNCIL ST, TUCSON, AZ 85701-1001
- In care of
- % DAVID E HAMEROFF
- Mailing address (990-N for 2021)
- 135 W COUNCIL ST, TUCSON AZ 85701
- Principal officer (990-N for 2021)
- DAVID E HAMEROFF, 3443 E FT LOWELL RD, TUCSON AZ 85716
- Signed the 990-EZ
- DAVID E HAMEROFF, TREASURER
- Phone
- (520) 792-4700
- Return prepared by
- HBL CPAS PC
Mission
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.
Program accomplishments
- 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.THE ACBA HAS REPRESENTATION ON THE NATIONAL CREDITOR BAR ASSOCIATION AND AS SUCH TRAVEL TO LARGE INDUSTRY CONFERENCES TO PRESENT CONTINUING EDUCATION, AS WELL AS PRESENTATIONS ON THE STATUS AND STRATEGY REGARDING TO CREDITOR'S RIGHTS LAWS IN ARIZONA.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 32-0350854
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y03)
- Assets (IRS master file)
- $38,035
- Income (IRS master file)
- $15,000
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $15,000 | $10,766 | $38,035 | IRS |
| 990-EZ | December 2024 | $36,317 | $14,731 | $33,801 | XML |
| 990-EZ | December 2023 | $162,784 | $158,677 | $32,333 | XML |
| 990 | December 2022 | $307,048 | $322,394 | $126,710 | IRS |
| 990-N for 2021 Officer: DAVID E HAMEROFF | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: DAVID E HAMEROFF | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: DAVID E HAMEROFF | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | 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 32-0350854).
Questions about ARIZONA CREDITOR BAR ASSOCIATION INC
- What is the EIN of ARIZONA CREDITOR BAR ASSOCIATION INC?
- The employer identification number (EIN) of ARIZONA CREDITOR BAR ASSOCIATION INC is 32-0350854.
- Is ARIZONA CREDITOR BAR ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to ARIZONA CREDITOR BAR ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ARIZONA CREDITOR BAR ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ARIZONA CREDITOR BAR ASSOCIATION INC 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 ARIZONA CREDITOR BAR ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ARIZONA CREDITOR BAR ASSOCIATION INC?
- The 990-N for 2021 names DAVID E HAMEROFF.
- Who are the officers and directors of ARIZONA CREDITOR BAR ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does ARIZONA CREDITOR BAR ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $15,000, expenses of $10,766 and total assets of $38,035 at year end.
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