ARIZONA PUBLIC DEFENDER ASSOCIATION (EIN 470879934) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

GARY KULA

Phone

6025067711

Tax Period

2025-01-01 to 2025-12-31

ARIZONA PUBLIC DEFENDER ASSOCIATION, founded in 2002, is a small nonprofit in the Crime & Legal sector that reported $327K in total revenue in fiscal year 2025. Expenses of $377K exceeded revenue, resulting in a 15% operating deficit.

Mission

PROVIDE EDUCATION AND SUPPORT FOR PUBLIC DEFENDERS' OFFICES THROUGHOUT THE STATE OF ARIZONA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $6,800

Program Service Revenue $320,657

Investment Income $0

Other Revenue $0

TOTAL REVENUE $327,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $377,187

Other Expenses $377,187

TOTAL EXPENSES $377,187

Year-over-Year Comparison

	2025	2024	Change
Revenue	$327,457	$337,812	0.0%
Expenses	$377,187	$349,242	+0.1%
Net Income	$-49,730	$-11,430	+3.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHERRI MCGUIRE-LAWSON	DIRECTOR	1.00	Director	$0	$0	$0
DAVID WARD	DIRECTOR	1.00	Director	$0	$0	$0
JAMES FULLIN	DIRECTOR	1.00	Director	$0	$0	$0
GARY KULA	TREASURER	3.00	Officer	$0	$0	$0
MELISSA ACOSTA	DIRECTOR	1.00	Director	$0	$0	$0
CATHRYN WHALEN	DIRECTOR	1.00	Director	$0	$0	$0
MARY TREJO	DIRECTOR	1.00	Director	$0	$0	$0
JON SANDS	DIRECTOR	1.00	Director	$0	$0	$0
RON GILLEO	DIRECTOR	1.00	Director	$0	$0	$0
SANDRA DIEHL	DIRECTOR	1.00	Director	$0	$0	$0
DEAN BRAULT	DIRECTOR	1.00	Director	$0	$0	$0
KATHLEEN BOWMAN	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN BURKE	DIRECTOR	1.00	Director	$0	$0	$0
ROSEMARIE PENA-LYNCH	SECRETARY	1.00	Officer	$0	$0	$0
KENNEDY KLAGGE	VICE PRESIDE	1.00	Officer	$0	$0	$0
VINCENTE BARRAZA	DIRECTOR	1.00	Director	$0	$0	$0
STEVE KOESTNER	DIRECTOR	1.00	Director	$0	$0	$0
JON GILLENWATER	DIRECTOR	1.00	Director	$0	$0	$0
BILL FOX	PRESIDENT	1.00	Officer	$0	$0	$0
MEGAN PAGE	DIRECTOR	1.00	Director	$0	$0	$0
RAY HANNAH	DIRECTOR	1.00	Director	$0	$0	$0
KATE MILEWSKI	DIRECTOR	1.00	Director	$0	$0	$0
RAFAEL GALLEGO	DIRECTOR	1.00	Director	$0	$0	$0
BOBBY SHIN	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES KENDALL	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH CARVER	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH FINCH	DIRECTOR	1.00	Director	$0	$0	$0
MEG LEAL	DIRECTOR	1.00	Director	$0	$0	$0
SHANNON BURNS	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$327,457	$377,187	$78,285	$-49,730
2024	No data	No data	No data	No data
2023	$425,098	$366,203	$139,445	$58,895
2021	$59,716	$67,712	$190,766	$-7,996
2020	$207,381	$24,508	$198,762	$182,873

ARIZONA PUBLIC DEFENDER ASSOCIATION