2026-08-31T15:19:16-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 80 E RIO SALADO PARKWAY SUITE 200 TEMPE AZ 85281 990 2025-01-01 237172077 100 CLUB OF ARIZONA 100C 6024850100 333 NORTH 44TH STREET 100 PHOENIX AZ 85008 MELISSA KOWALSKI CHIEF EXECUTIVE OFFICER 6024850100 2026-08-28 1 WAYNE M HUNTER P01073139 6022662248 2026-08-28 2025 MELISSA KOWALSKI 333 NORTH 44TH STREET 100 PHOENIX AZ 85008 9054151 0 X WWW.100CLUB.ORG X 1968 AZ TO PROVIDE IMMEDIATE FINANCIAL ASSISTANCE TO FAMILIES OF PUBLIC SAFETY OFFICERS AND FIREFIGHTERS WHO ARE SERIOUSLY INJURED OR KILLED IN THE LINE OF DUTY, AND TO PROVIDE RESOURCES TO ENHANCE THEIR SAFETY AND WELFARE. 16 16 21 62 0 0 5546593 4663477 0 0 633951 425013 283285 -33227 6463829 5055263 3783706 4480471 0 0 963264 1260750 0 0 206141 540175 644668 5287145 6385889 1176684 -1330626 13975143 12802842 1023410 1111061 12951733 11691781 X TO PROVIDE IMMEDIATE FINANCIAL ASSISTANCE TO FAMILIES OF PUBLIC SAFETY OFFICERS AND FIREFIGHTERS WHO ARE SERIOUSLY INJURED OR KILLED IN THE LINE OF DUTY, AND TO PROVIDE RESOURCES TO ENHANCE THEIR SAFETY AND WELFARE. 0 0 4381273 3423158 0 FIRST RESPONDER BENEFITS WERE PROVIDED IN THE FOLLOWING AREAS:- CRITICAL INCIDENTS: FINANCIAL ASSISTANCE PROVIDED TO 500 TOTAL FAMILIES OF PUBLIC SAFETY OFFICERS/FIREFIGHTERS UPON DEATH, LINE OF DUTY INJURY, AND THOSE AFFECTED BY A LIFE ALTERING SITUATION.- MENTAL HEALTH: ASSISTANCE WITH MENTAL HEALTH PREVENTION AND INTERVENTION SERVICES FOR 945 OFFICERS/FIREFIGHTERS STRUGGLING WITH THE IMPACT OF THEIR PUBLIC SAFETY PROFESSION.THESE BENEFITS INCLUDE DIRECT CARE, AND DIRECT ACCESS TO HEALTH AND WELLNESS PROGRAMS.DURING THE YEAR-ENDING 12/31/2025, THE 100 CLUB OF ARIZONA RECEIVED $1,930,316 IN ARIZONA SPECIALTY LICENSE PLATE CONTRIBUTIONS WHICH HELPED FUND THESE BENEFITS. 511275 511275 0 SCHOLARSHIPS: 110 SCHOLARSHIPS WERE PROVIDED FOR UNDERGRADUATE FINANCIAL ASSISTANCE FOR IMMEDIATE FAMILY (SPOUSE AND CHILDREN) OF ACTIVE, RETIRED, OR DECEASED ARIZONA PUBLIC SAFETY OFFICER/FIREFIGHTERS. 546038 546038 0 SES PROGRAM - INJURY PREVENTION: 100 CLUB PROVIDED 37 AGENCIES WITH GRANTS TO OBTAIN CRUCIAL EQUIPMENT AND TRAINING OTHERWISE UNATTAINABLE THROUGH EXISTING RESOURCES. 5438586 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 44 1 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X DEBORAH BUDNICK 6233265458 333 N 44TH STREET SUITE 100 PHOENIX AZ 85008 GERALD DEETZ CHAIR 2.00 X X 0 0 0 AMY HYSELL VICE CHAIR 2.00 X X 0 0 0 CHRIS WODARCYK TREASURER 2.00 X X 0 0 0 REBECCA ARMENDARIZ SECRETARY (THRU 9/18/25) 2.00 X X 0 0 0 REBEKAH BROWDER SECRETARY (AS OF 09/18/25) 2.00 X X 0 0 0 SUHAS CHAUHAN DIRECTOR 2.00 X 0 0 0 ED DRESSELHUYS DIRECTOR 2.00 X 0 0 0 MORRIS FRIEDMAN DIRECTOR 2.00 X 0 0 0 RICH GANLEY DIRECTOR 2.00 X 0 0 0 RODNEY GLASSMAN DIRECTOR (LOA UNTIL 12/31/26) 0.00 X 0 0 0 WILLIAM LANGER DIRECTOR - PAST CHAIR 2.00 X 0 0 0 CHRISTOPHER PETRIE DIRECTOR 2.00 X 0 0 0 REDA RIDDLE-BIGLER DIRECTOR 2.00 X 0 0 0 DANIELLE RUSSELL DIRECTOR 2.00 X 0 0 0 JOE SCHEID DIRECTOR 2.00 X 0 0 0 DR ANUP SHAH DIRECTOR 2.00 X 0 0 0 CATHY SMITH DIRECTOR 2.00 X 0 0 0 ANGELA HARROLLE CHIEF EXECUTIVE OFFICER (THRU 2/10/25) 40.00 X 222553 0 19613 MELISSA KOWALSKI CHIEF EXECUTIVE OFFICER (AS OF 2/10/25) 40.00 X 161760 0 8814 JASON SCHECHTERLE MISSION AMBASSADOR 40.00 X 123000 0 0 507313 0 28427 3 0 1 0 INLIGHTEN WELLNESS LLC 14301 NORTH 87TH STREET SUITE 309 SCOTTSDALE AZ 85260 THERAPY PROGRAM SERVICES 373219 CAROL HENDRICKS TUCSON NORTHSTAR ASSOCIA 7598 NORTH LA CHOLLA BOULEVARD TUCSON AZ 85741 THERAPY PROGRAM SERVICES 181600 ADVANCED WELLNESS AND PAIN 5111 N SCOTTSDALE ROAD SUITE 105 SCOTTSDALE AZ 85250 THERAPY PROGRAM SERVICES 145094 1 113930 322112 1985502 2241933 76368 4663477 422969 422969 3701008 3698964 2044 2044 2044 211649 322112 287516 -75867 -75867 29151 12408 16743 16743 OTHER REVENUE 561499 25897 25897 25897 5055263 0 0 391786 546038 546038 3934433 3934433 395818 231893 101643 62282 764588 358348 349076 57164 10051 10051 2397 2397 87896 46156 32507 9233 12179 12179 97650 97650 9930 9930 210000 148739 29149 32112 3777 3777 133820 63541 55059 15220 14180 11982 2198 7320 7320 31005 13867 16488 650 MISCELLANEOUS 70689 29471 17713 23505 OTHER BENEFITS 54118 54118 6385889 5438586 741162 206141 143794 68283 8468113 9821747 2034585 550000 138395 129216 117029 91531 32818 25498 2104416 1046053 1025024 1147084 27998 14961 13975143 12802842 794318 905183 229092 205878 1023410 1111061 X 9152879 9395018 3798854 2296763 12951733 11691781 13975143 12802842 -1330626 82759 -12085 0 X X 0 1 X 1 0 X 3333411 3421380 8223509 5868836 4663477 25510613 3333411 3421380 8223509 5868836 4663477 25510613 5094349 20416264 68316 61538 284337 433138 422969 1270298 11428 16743 28171 100000 25897 125897 26934979 0.75800 0.76080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2022 AMOUNT: $ 100,000. 2025 AMOUNT: $ 25,897. SCHEDULE A, PART II, SECTION B, LINE 9: PURSUANT TO THE IRS SCHEDULE A INSTRUCTIONS, THE AMOUNTS REPORTED ON LINE 9 REPRESENT THE NET INCOME FROM THE FUNDRAISING AND GAMING ACTIVITIES, IF ANY, THAT ARE DEFINED AS UNRELATED BUSINESS ACTIVITIES THAT ARE NOT REGULARLY CARRIED ON UNDER IRC SECTIONS 512 AND 513. SINCE THEY ARE NOT REGULARLY CARRIED ON, THE NET INCOME IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 535750 47732 583482 311455 200000 24295 535750 300000 11455 311455 0.00000 1.00000 0.00000 0 0 15907 5700 10207 25277 9986 15291 75845 75845 0 25498 INVESTMENTS - ACF POOLED FUNDS 578563 F INVESTMENTS HELD FOR LONG-TERM PURPOSES 568521 F 1147084 X 5310731 82759 160626 243385 5067346 9930 -22013 -12083 5055263 6570683 172711 22013 194724 6375959 9930 9930 6385889 PART V, LINE 4: WHEN THIS FUND GROWS LARGE ENOUGH IT WILL BE USED TO FUND SCHOLARSHIPS. $500,000 IS THE PERMANENT PORTION. PART X, LINE 2: THE CLUB QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE CLUB AT DECEMBER 31, 2025. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED TO REVENUE -22,013. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED TO REVENUE 22,013. 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PUBLIC SAFETY ORGANIZATIONS SUBMIT PAID INVOICES FOR SES GRANT PURCHASES AND REQUEST REIMBURSEMENT. FOR INDIVIDUALS, ASSISTANCE IS REQUESTED BY PUBLIC SAFETY AGENCIES, VERIFIED BY THE CEO OR PROGRAM MANAGER AND ALL AWARDS ARE APPROVED PER THE ORGANIZATION'S POLICY. SCHOLARSHIPS ARE EVALUATED AND RANKED BY A THIRD-PARTY VENDOR. PAYMENTS ARE MADE DIRECTLY TO EDUCATIONAL INSTITUTIONS BY THE THRID PARTY VENDOR. X X X X X 1 0 0 0 0 0 0 0 0 ANGELA HARROLLE CHIEF EXECUTIVE OFFICER (THRU 2/10/2 12021 0 0 0 210532 0 6652 0 12961 0 242166 0 0 0 MELISSA KOWALSKI CHIEF EXECUTIVE OFFICER (AS OF 2/10/ 160760 0 1000 0 0 0 4853 0 3961 0 170574 0 0 0 PART I, LINE 4A ANGELA HARROLE'S OTHER REPORTABLE COMPENSATION REPORTED ON FORM 990 PART VII, INCLUDES AMOUNTS OWED THROUGH SEPARATION OF SERVICES. X 2 15450 FMV X AUCTION/RAFFLE ITEMS 92 60918 FMV 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF AT LEAST FIVE (5) MEMBERS BEING THE CHAIR, THE VICE CHAIR, THE TREASURER, THE SECRETARY, THE IMMEDIATE PAST CHAIR, AND SUCH OTHER DIRECTORS, IF ANY, AS DESIGNATED BY THE BOARD FROM TIME TO TIME. THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION WHILE THE BOARD IS NOT IN SESSION, SUBJECT TO SUCH LIMITATIONS AS MAY BE INCLUDED IN A BOARD RESOLUTION OR AS OTHERWISE PROVIDED IN THE BYLAWS AND THE ARTICLES. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE 990 IS SHARED ELECTRONICALLY WITH ALL BOARD MEMBERS BEFORE FILING. BOARD MEMBERS CAN ASK QUESTIONS OR RAISE CONCERNS. THE AUDIT COMMITTEE MEETS WITH THE AUDIT FIRM PRIOR TO THE FILING OF THE 990 TO ASK QUESTIONS OR RAISE CONCERNS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER SUBMITS A CONFLICT OF INTEREST STATEMENT ANNUALLY. WHERE A POTENTIAL CONFLICT OF INTEREST IS PRESENT, THE BOARD MEMBER IN QUESTION RECUSES HER/HIMSELF FROM ANY DISCUSSION OR ACTION. WHEN A CONFLICT OF INTEREST ARISES CONCERNING A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS OR ONE OF ITS COMMITTEES, THE INTERESTED PARTY SHALL DISCLOSE THE CONFLICT AND SHALL NOT PARTICIPATE IN THE DISCUSSIONS OR DECISION REGARDING THE MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THAT THE INTERESTED PERSON DID NOT PARTICIPATE IN THE DISCUSSION OR VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION IMPLEMENTED THE FOLLOWING CEO COMPENSATION POLICY: THE 100 CLUB OF ARIZONA SHALL (EITHER THE FULL BOARD OR THE EXECUTIVE/COMPENSATION/REVIEW COMMITTEE) ANNUALLY EVALUATE THE CEO/PRESIDENT ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. BOARD APPROVAL - THE (EXECUTIVE/REVIEW COMMITTEE) WILL OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE CEO/PRESIDENT (AND OTHER HIGHLY COMPENSATED EMPLOYEES OR CONSULTANTS) BASED ON A REVIEW OF COMPARABILITY DATA FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. CONCURRENT DOCUMENTATION - TO APPROVE THE COMPENSATION FOR THE CEO/PRESIDENT (OR OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS), THE BOARD MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. INDEPENDENCE IN SETTING COMPENSATION - THE CHAIR OF THE BOARD OF DIRECTORS, WHO IS A VOLUNTEER AND NOT COMPENSATED BY THE 100 CLUB OF ARIZONA, WILL OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE CEO/PRESIDENT. THE CHAIR OF THE BOARD OF DIRECTORS WILL ENGAGE A 3RD PARTY TO CONDUCT SALARY COMPARISONS OF OTHER NONPROFITS OF APPROXIMATE SIZE AS THE 100 CLUB. THIS INFORMATION IS INCLUDED IN THE INFORMATION USED BY THE BOARD TO BASE ITS COMPENSATION DECISIONS FOR THE CEO/PRESIDENT AND OTHER HIGHLY COMPENSATED STAFF MEMBERS OR CONTRACTORS. NO MEMBER OF THE EXECUTIVE OR COMPENSATION/REVIEW COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER, OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. THE CEO PERFORMS ANNUAL REVIEWS ON ALL OTHER EMPLOYEES AND RECOMMENDS SALARY INCREASES TO THE BOARD, WHO ULTIMATELY APPROVE THE CHANGES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS FOR AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.