Leadingage Arizona

Not tax-deductible

Phoenix, AZ501(c)(6)Mutual / membership EIN 86-0449697Revenue $525K in FY2024Latest return filed Oct 15, 2025

On file with the IRSarizonaleadingage.org3877 N 7th St Ste 280, 85014-5074 · Phoenix, AZTax-exempt since May 1986

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The association serves its members by enchancing the lives of older adults by providing leadership, education, advocacy, and opportunities for collaboration to help them achieve their respective missions.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 30 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
3 of 5
filings with a surplus
Average surplus $17K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$314K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $433K in investments, Pt X · Ln 11–13
Fine: 0.3 months of spending in cash, plus $433K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$155K
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$525K
+3% vs prior year
Spent
$888K
Net assets
$340K
By yearFY2020–FY2024
Revenue
$525K
FY2024▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$420K
FY2021$1.0M
FY2022$953K
FY2023$511K
FY2024$525K
Expenses
$888K
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$379K
FY2021$465K
FY2022$778K
FY2023$824K
FY2024$888K
Net assets
$340K
FY2024▼ -49%
Tap a bar for its year
Net assets by fiscal year
FY2020$319K
FY2021$812K
FY2022$929K
FY2023$669K
FY2024$340K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1986.

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

Who runs it and what they're paid

12 people listed on the 990; $314K paid to officers and key staff.

Part VII, Section A · reportable compensation
$187,500Pt VII · Sec A
Former CEO
$126,346Pt VII · Sec A
Chairman President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President-Elect
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jaime Roberts$187,500————
Pamela Koester—$157,867$129,615$95,678$101,632
Pam Koester$126,346————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering older adults through leadership, education, advocacy, and collaboration to achieve their missions.

Questions for Leadingage Arizona

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Advocacy advocated on-behalf of provider members by promoting practical and sensible legislation during a challenging legislative session. Hosted our advocacy day, which featured provider member meetings with state legislators, a luncheon with legislators, and participation in the senate health human services committee meeting.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Mercy CareFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$525K
Ln 12
Fees for servicesLn 2g$479K
Gifts and grantsLn 1h$49K
Investment incomeLn 3$12K
Money outPt IX
$888K
Ln 25
Owns and owesPt X
$340K
net assets · Ln 32
Cash and savingsLn 1–2$24K
Total assetsLn 16$495K
LiabilitiesLn 26$155K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Fees for servicesLn 2g$479K
Investment incomeLn 3$12K
Gains on assetsLn 7−$15K
Total revenueLn 12$525K
Assets in detailPt X, end of year
CashLn 1$24K
Cash and savings togetherLn 1–2$24K
InvestmentsLn 11–13$433K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$4K
Total assetsLn 16$495K
LiabilitiesLn 26$155K
Net assetsLn 32$340K
OperationsPt I, VI
EmployeesI 53
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$199K$24K
InvestmentsLn 11–13$519K$433K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$738K$495K
LiabilitiesLn 26$70K$155K
Net assetsLn 32$669K$340K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$321K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$129K
Pension plan contributionsLn 8$4K
Other employee benefitsLn 9$18K
Payroll taxesLn 10$33K
Management feesLn 11a$0
Legal feesLn 11b$72K
Accounting feesLn 11c$11K
Lobbying feesLn 11d$8K
Investment management feesLn 11f$4K
Other fees for servicesLn 11g$28K
Advertising and promotionLn 12$54
Office expensesLn 13$21K
Information technologyLn 14$16K
RoyaltiesLn 15$0
OccupancyLn 16$42K
TravelLn 17$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$165K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$827
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$11K
All other expensesLn 24e$0
Total functional expensesLn 25$888K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 15, 2025 $525K$888K−$364K$340K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $511K$824K−$313K$669K 990 PDF
FY2022Filed with the IRS Oct 23, 2023 $953K$778K$175K$929K 990 PDF
FY2021Filed with the IRS Oct 25, 2022 $1.0M$465K$545K$812K 990 PDF
FY2020Filed with the IRS Oct 26, 2021 $420K$379K$41K$319K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $524,532 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $78,420$49,219
I-9 Program service revenuePrior year $431,588$478,671
I-10 Investment incomePrior year $1,023−$3,358
I-11 Other revenue$0
I-12 Total revenuePrior year $511,031$524,532
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $362,911$504,678
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $460,982$383,762
I-18 Total expensesPrior year $823,893$888,440
I-19 Revenue less expensesPrior year −$312,862−$363,908
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $524,532 across 6 lines filed
VIII-1f All other contributions, gifts and grants$49,219
VIII-1h Total contributions, gifts and grants$49,219
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $478,671$478,671
VIII-3 Investment incomeExcluded from tax $11,684$11,684
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$15,042−$15,042
VIII-12 Total revenueRelated to mission $478,671 · Excluded from tax −$3,358$524,532
Part IX · Statement of functional expenses $888,440 across 30 lines filed
IX-1 Grants to domestic organizations$0
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$320,969
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$128,693
IX-8 Pension plan contributions$4,228
IX-9 Other employee benefits$17,539
IX-10 Payroll taxes$33,249
IX-11a Management fees$0
IX-11b Legal fees$71,993
IX-11c Accounting fees$11,160
IX-11d Lobbying fees$7,981
IX-11f Investment management fees$3,860
IX-11g Other fees for services$27,585
IX-12 Advertising and promotion$54
IX-13 Office expenses$20,920
IX-14 Information technology$16,376
IX-15 Royalties$0
IX-16 Occupancy$41,855
IX-17 Travel$1,744
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$164,925
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$827
IX-23 Insurance$3,585
IX-24 Other expenses (24a–d)$10,897
IX-24e All other expenses$0
IX-25 Total functional expenses$888,440
Part X · Balance sheet $495,222 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $199,089$24,469
X-4 Accounts receivableStart of year $3,170$6,885
X-9 Prepaid expenses and deferred chargesStart of year $10,863$26,118
X-10c Land, buildings and equipment, netStart of year $2,069$1,241
X-11 Publicly traded securitiesStart of year $519,304$432,803
X-15 Other assetsStart of year $3,706$3,706
X-16 Total assetsStart of year $738,201$495,222
X-17 Accounts payable and accrued expensesStart of year $10,388$14,922
X-19 Deferred revenueStart of year $22,607$57,575
X-24 Unsecured notes and loans payableStart of year $36,569$39,448
X-25 Other liabilities$42,831
X-26 Total liabilitiesStart of year $69,564$154,776
X-27 Net assets without donor restrictionsStart of year $668,637$340,446
X-32 Total net assets or fund balancesStart of year $668,637$340,446
X-33 Total liabilities and net assetsStart of year $738,201$495,222
Part XI · Reconciliation of net assets $340,446 net assets at year end
XI-1 Total revenue$524,532
XI-2 Total expenses$888,440
XI-3 Revenue less expenses−$363,908
XI-4 Net assets at start of year$668,637
XI-5 Net unrealized gains (losses) on investments$35,717
XI-10 Net assets at end of year$340,446

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

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