Case Action Fund

Not tax-deductible

Phoenix, AZ501(c)(4)Since 2012Community DevelopmentEIN 45-4874128Revenue $9.9M in FY2024

On file with the IRS1021 S 7th Ave Ste 201, 85007-3759 · Phoenix, AZTax-exempt since Mar 2017

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Promote economic, social, and immigrants justice.

88¢ of each $1 spent went to programs.
Run by 200 volunteers and 172 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $496K a year · 11% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $2.1M
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.9M
+157% vs prior year
Spent
$9.4M
To programs
88%
Net assets
$2.7M
By yearFY2019–FY2024
Revenue
$9.9M
FY2024▲ +157%
Tap a bar for its year
Revenue by fiscal year
FY2019$433K
FY2020$4.0M
FY2021$3.2M
FY2022$6.8M
FY2023$3.9M
FY2024$9.9M
Expenses
$9.4M
FY2024▲ +151%
Tap a bar for its year
Expenses by fiscal year
FY2019$538K
FY2020$2.2M
FY2021$3.5M
FY2022$5.8M
FY2023$3.8M
FY2024$9.4M
Net assets
$2.7M
FY2024▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2019$156K
FY2020$2.0M
FY2021$1.6M
FY2022$2.1M
FY2023$2.2M
FY2024$2.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2014-06-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Mar 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $8.3M Management & general 11% · $1.1M Fundraising 1% · $87K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Brendan Walsh’s $27K as Executive Director is at the 2nd percentile of top reported officer pay among 2833 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Case Action Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for economic, social, and immigrant justice.

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Provided by the organization

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1 program · $8.3M · in their own filed words · FY2024
01

Promote economic, social, and immigrants justice.

$8.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 6 funders$2.1M
See all 6 funders →
Grants paid · 7 grants · $1.3M · 2019–2024
Arizona Afl-CIOAZ · FY2024$6,000
Working Arizona PacFY2020$750,000
Forward Action FundNH · FY2020$400,000
Our Voice Our Vote ArizonaAZ · FY2019$45,825
Mi Familia VotaAZ · FY2019$45,825

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$9.9M
Ln 12
Gifts and grantsLn 1h$9.9M
Other incomeLn 4–11$36K
Money outPt IX
$9.4M
Ln 25
Programscol B$8.3M
Managementcol C$1.1M
Fundraisingcol D$87K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$3.6M
Total assetsLn 16$5.1M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.9M
Other incomeLn 4–11$36K
Total revenueLn 12$9.9M
Assets in detailPt X, end of year
CashLn 1$3.6M
Cash and savings togetherLn 1–2$3.6M
Land, buildings, equipmentLn 10c$19K
Other assetsLn 15$197K
Total assetsLn 16$5.1M
LiabilitiesLn 26$2.4M
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 5172
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$815K$3.6M
Land, buildings, equipmentLn 10c$19K
Total assetsLn 16$2.7M$5.1M
LiabilitiesLn 26$458K$2.4M
Net assetsLn 32$2.2M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K$17K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$4.8M$4.4M$391K$52K
Pension plan contributionsLn 8$14K$12K$1K$148
Other employee benefitsLn 9$567K$515K$46K$6K
Payroll taxesLn 10$351K$319K$28K$4K
Management feesLn 11a$0
Legal feesLn 11b$79K$27K$50K$1K
Accounting feesLn 11c$141K$48K$90K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$181K$62K$116K$3K
Advertising and promotionLn 12$185K$109K$64K$12K
Office expensesLn 13$265K$203K$58K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$334K$166K$168K
TravelLn 17$2.4M$2.3M$22K$195
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$9K$6K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$13K$20$13K
Other expenses (24a–d)Ln 24$81K$62K$18K$1K
All other expensesLn 24e$0
Total functional expensesLn 25$9.4M$8.3M$1.1M$87K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $9.9M$9.4M$470K$2.7M 990 PDF
FY2023 $3.9M$3.8M$106K$2.2M 990 PDF
FY2022 $6.8M$5.8M$1.0M$2.1M 990 PDF
FY2021 $3.2M$3.5M−$324K$1.6M 990 PDF
FY2020 $4.0M$2.2M$1.8M$2.0M 990 PDF
FY2019 $433K$538K−$105K$156K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $9,917,825 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,443,458$9,881,669
I-9 Program service revenuePrior year $2,411,024$0
I-10 Investment income$0
I-11 Other revenuePrior year $9,842$36,156
I-12 Total revenuePrior year $3,864,324$9,917,825
I-13 Grants and similar amounts paid$17,440
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,021,166$5,766,693
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,737,284$3,663,614
I-18 Total expensesPrior year $3,758,450$9,447,747
I-19 Revenue less expensesPrior year $105,874$470,078
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $9,917,825 across 4 lines filed
VIII-1f All other contributions, gifts and grants$9,881,669
VIII-1h Total contributions, gifts and grants$9,881,669
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $36,156$36,156
VIII-12 Total revenueRelated to mission $36,156$9,917,825
Part IX · Statement of functional expenses $9,447,747 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $17,440$17,440
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $4,391,633 · Management $390,840 · Fundraising $52,326$4,834,799
IX-8 Pension plan contributionsPrograms $12,385 · Management $1,102 · Fundraising $148$13,635
IX-9 Other employee benefitsPrograms $515,175 · Management $45,849 · Fundraising $6,138$567,162
IX-10 Payroll taxesPrograms $318,915 · Management $28,382 · Fundraising $3,800$351,097
IX-11a Management fees$0
IX-11b Legal feesPrograms $26,821 · Management $50,344 · Fundraising $1,453$78,618
IX-11c Accounting feesPrograms $48,186 · Management $90,449 · Fundraising $2,610$141,245
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $61,614 · Management $115,655 · Fundraising $3,337$180,606
IX-12 Advertising and promotionPrograms $109,312 · Management $64,134 · Fundraising $12,000$185,446
IX-13 Office expensesPrograms $203,156 · Management $57,931 · Fundraising $3,852$264,939
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $165,922 · Management $168,410$334,332
IX-17 TravelPrograms $2,349,036 · Management $21,752 · Fundraising $195$2,370,983
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $6,368 · Management $2,500$8,868
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $4,670$4,670
IX-23 InsurancePrograms $20 · Management $13,313$13,333
IX-24 Other expenses (24a–d)Programs $61,581 · Management $17,792 · Fundraising $1,201$80,574
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $8,287,564 · Management $1,073,123 · Fundraising $87,060$9,447,747
Part X · Balance sheet $5,109,506 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $815,452$3,551,103
X-3 Pledges and grants receivableStart of year $1,846,675$1,342,193
X-10c Land, buildings and equipment, net$19,476
X-15 Other assets$196,734
X-16 Total assetsStart of year $2,662,127$5,109,506
X-17 Accounts payable and accrued expensesStart of year $458,452$2,226,949
X-25 Other liabilities$208,804
X-26 Total liabilitiesStart of year $458,452$2,435,753
X-27 Net assets without donor restrictionsStart of year $2,203,675$2,623,753
X-28 Net assets with donor restrictions$50,000
X-32 Total net assets or fund balancesStart of year $2,203,675$2,673,753
X-33 Total liabilities and net assetsStart of year $2,662,127$5,109,506
Part XI · Reconciliation of net assets $2,673,753 net assets at year end
XI-1 Total revenue$9,917,825
XI-2 Total expenses$9,447,747
XI-3 Revenue less expenses$470,078
XI-4 Net assets at start of year$2,203,675
XI-10 Net assets at end of year$2,673,753

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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