Nonprofit · EIN 86-0139965
ARIZONA MUNICIPAL POWER USERS ASSOCIATION
Tax-exempt · PHOENIX, AZ 85006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-EZ | $195,228 | $174,359 | $20,869 | $289,504 | – | $289,504 |
| April 30, 2025 | 990 | $202,203 | $170,736 | $31,467 | $268,635 | $0 | $268,635 |
| April 30, 2024 | 990-EZ | $195,978 | $149,233 | $46,745 | $237,168 | – | $237,168 |
Financial details: 990-EZ for the year ended April 30, 2026
Revenue
- Membership dues
- $195,225
- Investment income
- $3
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $168,407
- Other expenses
- $5,952
Balance sheet and other
- Total assets, start of year
- $268,635
- Total assets, end of year
- $289,504
- Total liabilities, end of year
- –
- Net assets, end of year
- $289,504
- Cash, savings and investments
- $289,504
- Gross receipts
- $195,228
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELSTON GRUBAUGH | President | 2 | $0 |
| BRYAN HILL | Vice President | 2 | $0 |
| KEN ROBBINS | Director | 2 | $0 |
| EMILY RICE | Secretary | 2 | $0 |
| J TYLER CARLSON | President | 2 | $0 |
| SIDNEY SMITH | Treasurer | 2 | $0 |
| J TYLER CARLSON | Director | 2 | $0 |
| ANTHONY CADORIN | Director | 2 | $0 |
990 for the year ended April 30, 2025: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELSTON GRUBAUGH | President Trustee or director | 2 | $0 |
| BRYAN HILL | Vice President Trustee or director | 2 | $0 |
| KEN ROBBINS | Director Trustee or director | 2 | $0 |
| EMILY RICE | Secretary Trustee or director | 2 | $0 |
| J TYLER CARLSON | President Trustee or director | 2 | $0 |
| SIDNEY SMITH | Treasurer Trustee or director | 2 | $0 |
| J TYLER CARLSON | Director Trustee or director | 2 | $0 |
| ANTHONY CADORIN | Director Trustee or director | 2 | $0 |
990-EZ for the year ended April 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELSTON GRUBAUGH | President | 2 | $0 |
| BRYAN HILL | Vice President | 2 | $0 |
| KEN ROBBINS | Director | 2 | $0 |
| EMILY RICE | Secretary | 2 | $0 |
| J TYLER CARLSON | President | 2 | $0 |
| SIDNEY SMITH | Treasurer | 2 | $0 |
| J TYLER CARLSON | Director | 2 | $0 |
| ANTHONY CADORIN | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1642 E CULVER ST, PHOENIX, AZ 85006-3021
- In care of
- % RUSSELL SMOLDON EXECUTIVE DIRECTO
- Signed the 990-EZ
- RUSSELL SMOLDON, EXECUTIVE DIRECTOR
- Return prepared by
- NEVITT OLEKSY PC
Mission
REPRESENTATION OF WATER AND POWER PRODUCERS AND USERS IN ARIZONA
Program accomplishments
- The Organization is an association of water and power suppliers and users in the State of Arizona.
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-EZ on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 86-0139965
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1960
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $289,504
- Income (IRS master file)
- $195,228
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | April 2026 | $195,228 | $174,359 | $289,504 | XML |
| 990 | April 2025 | $202,203 | $170,736 | $268,635 | XML |
| 990-EZ | April 2024 | $195,978 | $149,233 | $237,168 | XML |
| 990 | April 2023 | $211,828 | $154,525 | $190,423 | IRS |
| 990-EZ | April 2022 | – | – | – | IRS |
| 990-EZ | April 2021 | – | – | – | IRS |
| 990-EZ | April 2020 | – | – | – | 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 86-0139965).
Questions about ARIZONA MUNICIPAL POWER USERS ASSOCIATION
- What is the EIN of ARIZONA MUNICIPAL POWER USERS ASSOCIATION?
- The employer identification number (EIN) of ARIZONA MUNICIPAL POWER USERS ASSOCIATION is 86-0139965.
- Is ARIZONA MUNICIPAL POWER USERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1960.
- Are donations to ARIZONA MUNICIPAL POWER USERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ARIZONA MUNICIPAL POWER USERS ASSOCIATION 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 ARIZONA MUNICIPAL POWER USERS ASSOCIATION due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARIZONA MUNICIPAL POWER USERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended April 2026.
- Who are the officers and directors of ARIZONA MUNICIPAL POWER USERS ASSOCIATION?
- The 990-EZ for the year ended April 30, 2026 lists 8 people; 0 received compensation from the organization.
- How much revenue does ARIZONA MUNICIPAL POWER USERS ASSOCIATION have?
- On its 990-EZ for the year ended April 30, 2026 it reported revenue of $195,228, expenses of $174,359 and total assets of $289,504 at year end.
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