Nonprofit · EIN 86-0386343
COMMUNITY ASSOCIATION INSTITUTE
Also known as CENTRAL ARIZONA CHAPTER
Tax-exempt · PHOENIX, AZ 85022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $614,406 | $538,338 | $76,068 | $420,214 | $158,863 | $261,351 |
| December 31, 2024 | 990 | $575,282 | $528,863 | $46,419 | $417,738 | $232,455 | $185,283 |
| December 31, 2023 | 990 | $462,090 | $464,706 | -$2,616 | $337,324 | $198,460 | $138,864 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $436,849
- Program service revenue
- $66,169
- Investment income
- $11,195
- Net income from fundraising events
- $114,548
- Net income from gaming
- -$14,405
- Other revenue
- $100,193
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $237,797
- Salaries, compensation and benefits (total)
- $263,179
- Professional fundraising fees
- $0
- Legal fees
- $18,830
- Occupancy
- $39,547
- Travel
- $15,300
- Depreciation
- $1,670
- Program services (functional)
- $145,357
- Management and general (functional)
- $392,981
Balance sheet and other
- Total assets, start of year
- $417,738
- Total assets, end of year
- $420,214
- Total liabilities, end of year
- $158,863
- Net assets, end of year
- $261,351
- Land, buildings and equipment
- $4,080
- Net assets without donor restrictions
- $260,861
- Net assets with donor restrictions
- $490
- Gross receipts
- $736,668
- Employees
- 3
- Volunteers
- 29
- Year formed
- 1980
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COURTNEY KABINS | DIRECTOR Trustee or director | 1 | $0 |
| JASMIN PEREZ | DIRECTOR Trustee or director | 1 | $0 |
| KAREN VITKOVICH | PRESIDENT Officer | 1 | $0 |
| CHARLES SELLERS | PRESIDENT ELECT Officer | 1 | $0 |
| SARAH DANOWSKI | VICE PRESIDENT Officer | 1 | $0 |
| DR KATHLEEN SARTORIS | SECRETARY Officer | 1 | $0 |
| MIKE WELLS | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAYTE COMES | EXECUTIVE DIRECTOR Key employee | 40 | $176,392 |
| CAROLYN GOLDSCHMIDT | DIRECTOR Trustee or director | 1 | $0 |
| CHARLES SELLERS | PRESIDENT Officer | 1 | $0 |
| KAREN VITKOVICH | PRESIDENT ELECT Officer | 1 | $0 |
| JASMIN PEREZ | SECRETARY Officer | 1 | $0 |
| MIKE WELLS | TREASURER Officer | 1 | $0 |
| SARAH DANOWSKI | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAYTE COMES | EXECUTIVE DIRECTOR Key employee | 40 | $152,000 |
| CAROLYN GOLDSCHMIDT | DIRECTOR Trustee or director | 1 | $0 |
| CHARLES SELLERS | PRESIDENT Officer | 1 | $0 |
| KAREN VITKOVICH | PRESIDENT ELECT Officer | 1 | $0 |
| JASMIN PEREZ | SECRETARY Officer | 1 | $0 |
| MIKE WELLS | TREASURER Officer | 1 | $0 |
| SARAH DANOWSKI | VICE PRESIDENT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 706 E BELL RD STE 128, PHOENIX, AZ 85022-6655
- Principal officer (990 for 2025)
- TRACY SCHIEFERLE, 706 E BELL ROAD 128, PHOENIX, AZ 85022
- Signed the 990
- TRACY SCHIEFERLE, EXECUTIVE DIRECTOR
- Phone
- (602) 388-1159
- Website
- WWW.CAI-AZ.ORG
- Return prepared by
- APRIO ADVISORY GROUP LLC
Mission
PROVIDE HOMEOWNER ASSOCIATION INFORMATION AND EDUCATION TO ASSOCIATION MEMBERS, HOMEOWNERS, AND THE COMMUNITY AT LARGE.
Program accomplishments
- LEGISLATIVE ACTION PROGRAMS: THE ORGANIZATION GENERATES INCOME FROM ITS ELECTRONIC NEWSLETTER BY SELLING AD SPACE TO CUSTOMERS. REVENUE IS RECOGNIZED AT A POINT IN TIME WHEN THE AD SPACE IS GRANTED. PAYMENT IS DUE PRIOR TO AD SPACE BEING PLACED ON THE ORGANIZATION'S WEBSITE.Expenses $83,000 · revenue $19,514
- EDUCATIONAL LUNCHES: THE ORGANIZATION HOLDS MULTIPLE EVENTS AND NETWORKING LUNCHEONS OVER THE YEAR. REVENUES TYPICALLY CONSIST OF REGISTRATIONS, SPONSORSHIPS, AND OTHER FEES ASSOCIATED WITH CONFERENCES, GOLF TOURNAMENTS, TRADE SHOWS, AND FUNDRAISING EVENTS. REVENUE IS GENERALLY RECOGNIZED AT A POINT IN TIME IN WHICH THE APPLICABLE EVENT OCCURS AND THE RELATED SERVICES ARE PROVIDED. PAYMENTS ARE GENERALLY RECEIVED PRIOR TO THE EVENT DATE, AND ARE RECORDED AS DEFERRED REVENUE UNTIL THE EVENT IS HELD.Expenses $44,175 · revenue $16,650
- PROFESSIONAL COURSE OFFERINGS: THE ORGANIZATION HOLDS MULTIPLE PROFESSIONAL COURSES FOR ITS MEMBERS TO ATTEND THROUGHOUT THE YEAR. PROFESSIONAL COURSE REVENUE CONSISTS PRIMARILY OF REGISTRATION FEES AND COURSE SPONSORSHIPS, AND THE ORGANIZATION'S PERFORMANCE OBLIGATION IS FULFILLED UPON DELIVERY OF THE COURSE TO ITS MEMBERS. REGISTRATION FEES ARE GENERALLY COLLECTED IN ADVANCE OF THE COURSE DATE. AMOUNTS RECEIVED BEFORE A COURSE IS CONDUCTED ARE GENERALLY RECOGNIZED AS DEFERRED REVENUE UNTIL THE PERFORMANCE OBLIGATION IS SATISFIED.Expenses $18,182 · revenue $30,005
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0386343
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 3128: COMMUNITY ASSOCIATIONS INSTITUTE
- Assets (IRS master file)
- $420,214
- Income (IRS master file)
- $736,668
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $614,406 | $538,338 | $420,214 | XML |
| 990 | December 2024 | $575,282 | $528,863 | $417,738 | XML |
| 990 | December 2023 | $462,090 | $464,706 | $337,324 | XML |
| 990 | December 2022 | $510,413 | $497,440 | $243,663 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0386343).
Questions about COMMUNITY ASSOCIATION INSTITUTE
- What is the EIN of COMMUNITY ASSOCIATION INSTITUTE?
- The employer identification number (EIN) of COMMUNITY ASSOCIATION INSTITUTE is 86-0386343.
- Is COMMUNITY ASSOCIATION INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1979.
- Are donations to COMMUNITY ASSOCIATION INSTITUTE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COMMUNITY ASSOCIATION INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMUNITY ASSOCIATION INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY ASSOCIATION INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMUNITY ASSOCIATION INSTITUTE?
- The 990 for the year ended December 31, 2025 names TRACY SCHIEFERLE.
- Who are the officers and directors of COMMUNITY ASSOCIATION INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does COMMUNITY ASSOCIATION INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $614,406, expenses of $538,338 and total assets of $420,214 at year end.
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