ARIZONA CREDITOR BAR ASSOCIATION INC Charity Report

Public IRS 990 nonprofit record

ARIZONA CREDITOR BAR ASSOCIATION INC

EIN 32-0350854 · Professional Societies & Associations - Mutual & Membership Benefit (Y03)

What they do

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 ARIZONAS 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 COURTS COMMITTEE DEALING

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $89.30 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2025The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders9 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

93.80%of revenue went to mission work89.3% of expenses · Program services

$71.77spent for every $100 of revenueRevenue covered expenses this year.

11.20%of revenue went to management and office costs10.7% of expenses

$3.53in assets for every $1 spent this yearSome assets cannot be spent right away.

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Is this really the charity? Give only through its official website or confirmed phone number.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2025

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$307,048

Mission workProgram services$287,99893.80% of revenue89.3% of expenses

ManagementOffice and general costs$34,39611.20% of revenue10.7% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Total expenses$322,394105.00% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2022CurrentExpense mix: 89.3% mission · 10.7% management · 0.0% fundraisingTotal expenses: 105.00% of revenue

2018Expense mix: 100.0% mission · 0.0% management · 0.0% fundraisingTotal expenses: 84.50% of revenue

2017Expense mix: 100.0% mission · 0.0% management · 0.0% fundraisingTotal expenses: 93.02% of revenue

2016Expense mix: 100.0% mission · 0.0% management · 0.0% fundraisingTotal expenses: 59.42% of revenue

Money in and money out

Revenue$15,000

Expenses$10,766

Annual surplus $4,234 Revenue was higher than expenses for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$287,998 · 2,675.1% of expenses

This source amount exceeds total expenses; compare the filing details carefully.

Management and office costs$34,396 · 319.5% of expenses

This source amount exceeds total expenses; compare the filing details carefully.

See all reported dollar amounts

Revenue$15,000

Expenses$10,766

Assets$38,035

Income$15,000

Mission work (program services)$287,998

People

Leadership and board

Tax year 2025

Names, titles, time, and compensation below are reported by the organization on its Form 990.

No compensation was reported for these leaders. The complete board and leadership roster is shown below.

Board and leadership roster (9)

DAVID E HAMEROFFTREASURER/DIRECTOR

ERIC LOGVINPRESIDENT/DIRECTOR

HARVEY MOOREDIRECTOR

JARED L BUCHANANVICE PRESIDENT/DIRECTOR

JASON J LEROYDIRECTOR

JOHN A DADDONASECRETARY/DIRECTOR

STEVEN J ITKINDIRECTOR

THAYNE K CULLIMOREDIRECTOR

TODD GURSTELDIRECTOR

About this charity

Recognized since: January 2017
Location: 135 W COUNCIL ST, TUCSON, AZ 85701-1001
County: Pima
In care of: % DAVID E HAMEROFF
Primary officer: DAVID E HAMEROFF, TREASURER

How to reach them

Phone(520) 792-4700

Filing and classification

Latest tax year: 2025
Tax period began: January 1, 2025
Return type: 990EZ
Tax preparer: HBL CPAS PC
NTEE classification: Professional Societies & Associations - Mutual & Membership Benefit (Y03)
IRS tax category: Professional Societies & Associations