2025-10-31T13:55:28-07:00 2024-06-30 Eric J Runberg CPA 8790 E Via de Ventura Unit 4174 Scottsdale AZ 85261 990 2023-07-01 562430117 COCHISE ASSOCIATION OF PARENTS & TEACHERS COCH 4804841100 9451 N 84th Street Scottsdale AZ 85258 Emily Tracy President 4804841100 2025-10-31 1 1 Eric Runberg P03368364 4807124014 2025-10-30 X 2023 2025-03-06 01:10:19Z Emily Tracy 9451 N 84th Street Scottsdale AZ 85258 335221 0 X cochiseapt.org X 1993 AZ To encourage and promote the welfare and enrichment of the children attending Cochise Elementary School and to cooperate with the workings of the school administration and teaching staff. 18 18 0 100 0 0 92850 90100 0 0 0 0 185671 184182 278521 274282 299022 161208 0 0 0 0 0 0 0 19253 19904 318275 181112 -39754 93170 88068 180758 480 0 87588 180758 To encourage and promote the welfare and enrichment of the children attending Cochise Elementary School and to cooperate with the workings of the school administration and teaching staff. 0 0 181112 161208 274282 Allocation of funds for classroom related activities 0 0 0 181112 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 X Emily Tracy 4804841100 9451 N 84th Street Scottsdale AZ 85258 X Laura Whitney President 2 X X 0 0 0 Kristen Youn Treasurer 2 X X 0 0 0 Lauren Schollenberger Secretary 2 X X 0 0 0 Stephanie Fitzgerald VP of Communications 2 X X 0 0 0 Nicole Goodman VP of Communications 2 X X 0 0 0 Julia Fink VP of Community and School Events 2 X X 0 0 0 Holly Zieky VP of Community and School Events 2 X X 0 0 0 Cat Noyes VP of Student Activities 2 X X 0 0 0 Liz Haven VP of Student Activities 2 X X 0 0 0 Nicole Horwitz VP of Community Connections 2 X X 0 0 0 Kate Mcmillen VP of Community Connections 2 X X 0 0 0 Emily Tracy VP of Hospitality 2 X X 0 0 0 Erin Kasper VP of Hospitality 2 X X 0 0 0 Colleen Abrams VP of Membership/ Sponsorship 2 X X 0 0 0 Jenny Rudd VP of Membership/ Sponsorship 2 X X 0 0 0 Laura Grabowy VP of Parent Engagement 2 X X 0 0 0 Joe Chason VP of Parent Engagement 2 X X 0 0 0 Jenny Derr Parlimentarian 2 X X 0 0 0 0 0 0 0 0 0 0 0 0 41810 0 0 0 48290 0 90100 0 0 0 0 0 245121 0 60939 184182 0 184182 0 274282 0 0 184182 161208 161208 222 222 2709 2709 APT Purchases 5550 5550 0 0 Dues 3261 3261 0 0 Merchant Processing Fees 1142 1142 0 0 Misc 7020 7020 0 0 181112 181112 0 0 18100 112392 68342 68366 1626 88068 180758 480 480 0 X 0 0 0 0 87588 180758 87588 180758 88068 180758 93170 0 0 0 0 0 X 0 0 0 X 60483 55716 75101 92850 90100 374250 199214 96336 301576 307264 245121 1149511 259697 152052 376677 400114 335221 1523761 1523761 259697 152052 376677 400114 335221 1523761 1 1 0 0 X Bobcat Bash 165671 0 165671 0 0 0 0 0 47601 Read-A-Thon 37954 0 37954 0 0 0 0 0 2802 3 41496 0 41496 0 0 0 0 0 10536 245121 0 245121 0 0 0 0 0 60939 60939 184182 1 Cochise Elementary School 9451 N 84th St Scottsdale AZ 85258 866000535 501 (c) 3 161208 1 0 Schedule I, Part I, Line 2 Grant funds are controlled and monitored through detailed budgeting and disbursement processes. An annual budget is prepared and approved by the Board each fiscal year which details how funds are expected to be disbursed. All requests for payment require support are reviewed against the budget prior to approval. Form 990, Part VI, Section B, Line 11b The Treasurer reviews the completed return with the Board President, at a minimum, prior to filing. In addition, as part of their update at the next scheduled Board meeting, the Treasurer informs the full Board that the return was filed and the return available for inspection. This is documented in the minutes of the meeting. This is a new process being implemented effective with this filing. Form 990, Part VI, Section C, Line 19 The noted documents are available to the public via website at cochiseapt.org. The Cochise Elementary APT is requesting an abatement of penalties for late filing due to reasonable cause. The current Board at the time of this filing assumed their roles as of July 1, 2025 and was under the belief that the 2023 Form 990 had been timely filed based on the assurances of the prior Board. In particular, the prior Treasurer responsible for filing the 2023 return had represented to the current Treasurer that all filings were up to date and were saved in the APT's e-mail servers at the time of the leadership transition. This was also confirmed through conversations with the Previous Treasurer and incoming current President and Vice President during transition meetings April-July 2025. The fact that the return for the 2023 tax year had not been filed was not discovered until October 29, 2025. This discovery was made as a result of the current Treasurer looking for the 2023 return based on a request from the CPA assisting with the 2024 return. When confronted about the missing records, the prior Treasurer admitted that they had never filed the 2023 return, had not filed for an extension, and had attempted to conceal this fact from the rest of the Board. The prior Treasurer noted that the reason they concealed the fact they had not filed the return was that they had fallen behind due to personal reasons which they did not want to disclose to their fellow Board members. The current Treasurer has concluded that the root cause of the late filing was that the prior Board members did not attempt to validate the prior Treasurer's statement that the return had been filed. Accordingly, the current Treasurer is implementing a process where this and all future returns will be reviewed with the Board President, at a minimum, before filing. After filing, the Treasurer will provide a formal update at the next regular Board meeting that the return was filed and make copies of the return available for review at that time. The completion of these activities will be documented in the meeting minutes and the requirement to do this will be added to the Board's standing annual agenda. To summarize, this return is being filed late due to the individual actions of the prior Treasurer, which went undetected by the prior Board. The Cochise Elementary APT is requesting that penalties for late filing be waived based on the individual nature of these actions, the corrective actions that have been put in place to prevent this from happening in the future, and the urgency that was placed on preparing and filing this return as soon as possible after it was discovered that it had not been filed.