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← ARIZONA CENTER FOR LAW IN THE PUBLIC INTEREST

Form 990 for tax year 2024

Filed by ARIZONA CENTER FOR LAW IN THE PUBLIC INTEREST.

Totals

Total revenue
$800,566
Total expenses
$939,744
Contributions and grants received
$622,760
Grants paid
$0
Program service revenue
$75,000
Investment income
$24,450
Other revenue
$78,356
Total assets, end of year
$1,779,408
Total liabilities, end of year
$91,903
Net assets or fund balances, end of year
$1,687,505
Program services expenses (Part IX)
$828,040
Management and general expenses
$76,575
Fundraising expenses
$35,129
Program service expenses (Part III)
$828,040

Program services were 88.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $622,760

  • 2a · Program service revenue: COURT AWARDED FEES

    total $75,000 · related or exempt $75,000

  • 3 · Investment income

    total $24,450 · excluded $24,450

  • 8a · Fundraising events: gross income

    $235,302

  • 8b · Fundraising events: direct expenses

    $156,946

  • 8c · Net income from fundraising events

    total $78,356

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $168,465 · program services $153,303 · management and general $8,423 · fundraising $6,739

  • 7 · Other salaries and wages

    total $481,910 · program services $438,539 · management and general $24,095 · fundraising $19,276

  • 10 · Payroll taxes

    total $131,932 · program services $120,058 · management and general $6,597 · fundraising $5,277

  • 11b · Fees: legal

    total $28,930 · program services $28,930

  • 11c · Fees: accounting

    total $18,964 · management and general $18,964

  • 13 · Office expenses

    total $12,485 · program services $10,438 · management and general $1,086 · fundraising $961

  • 16 · Occupancy

    total $32,690 · program services $29,748 · management and general $1,635 · fundraising $1,307

  • 17 · Travel

    total $1,579 · program services $1,437 · management and general $79 · fundraising $63

  • 19 · Conferences, conventions and meetings

    total $635 · management and general $635

  • 22 · Depreciation, depletion and amortization

    total $3,913 · program services $3,561 · management and general $196 · fundraising $156

  • 23 · Insurance

    total $10,625 · program services $9,669 · management and general $531 · fundraising $425

  • 24a · Other expenses: EQUIPMENT & TECHNOLOGY

    total $16,195 · program services $14,737 · management and general $810 · fundraising $648

  • 24b · Other expenses: BANK CHARGES

    total $12,980 · management and general $12,980

  • 24c · Other expenses: CONSULTING

    total $6,576 · program services $6,379 · management and general $197

  • 24d · Other expenses: MISCELLANEOUS

    total $4,570 · program services $4,158 · management and general $229 · fundraising $183

  • 24e · All other expenses

    total $7,295 · program services $7,083 · management and general $118 · fundraising $94

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $426,981 · end of year $364,918

  • 2 · Savings and temporary cash investments

    beginning of year $43,781 · end of year $30,088

  • 3 · Pledges and grants receivable

    beginning of year $611,219 · end of year $523,263

  • 4 · Accounts receivable

    end of year $4,931

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,101 · end of year $5,597

  • 10a · Land, buildings and equipment: cost or other basis

    $37,485

  • 10b · Land, buildings and equipment: accumulated depreciation

    $33,085

  • 10c · Land, buildings and equipment, net

    beginning of year $8,314 · end of year $4,400

  • 11 · Investments: publicly traded securities

    beginning of year $724,724 · end of year $769,995

  • 15 · Other assets

    beginning of year $101,064 · end of year $76,216

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,899 · end of year $11,474

  • 25 · Other liabilities

    beginning of year $102,989 · end of year $80,429

  • 27 · Net assets without donor restrictions

    beginning of year $421,696 · end of year $460,769

  • 28 · Net assets with donor restrictions

    beginning of year $1,370,600 · end of year $1,226,736

Mission and programs · 2024

Mission

THE ARIZONA CENTER FOR LAW IN THE PUBLIC INTEREST IS A NON-PROFIT LAW FIRM DEDICATED TO ENSURING GOVERNMENT ACCOUNTABILITY AND PROTECTING THE LEGAL RIGHTS OF ARIZONANS.

  • THE ARIZONA CENTER FOR LAW IN THE PUBLIC INTEREST ("ACLPI- OR "THE CENTER") ONLY LITIGATES CASES THAT SERVE THE PUBLIC INTEREST. IN 2024, OUR CASES ALL SERVED THE BROAD PUBLIC INTEREST. IN ALL OF THE CENTER'S CASES, WE DO NOT CHARGE OUR CLIENTS ATTORNEYS' FEES. ARIZONA RECOGNIZES THE PRIVATE ATTORNEY GENERAL DOCTRINE AND HAS SPECIFIC STATUTES THAT PROVIDE FOR AN AWARD OF FEES FOR THE SUCCESSFUL PARTY. UNDER THIS DOCTRINE, THE CENTER WILL SEEK ATTORNEYS' FEES FROM THE ADVERSE PARTY (THE STATE OF ARIZONA). 1. THE CENTER IS LITIGATING A CASE AGAINST THE STATE OF ARIZONA FOR ITS FAILURE TO ADEQUATELY FUND THE CAPITAL NEEDS OF ARIZONAS PUBLIC SCHOOLS. THIS CASE IS ACTUALLY A FOLLOW UP CASE TO ONE THAT THE CENTER SUCCESSFULLY LITIGATED 30 YEARS AGO. AS A RESULT OF THAT CASE, FUNDS WERE PROVIDED TO BRING ALL DILAPIDATED SCHOOLS UP TO STANDARD, AND MONEY WAS TO BE PROVIDED TO KEEP ALL SCHOOLS IN GOOD SHAPE. THE LEGISLATURE SUBSEQUENTLY DE-FUNDED MOST OF THE PROGRAMS THAT WERE ESTABLISHED AS PART OF THE RESOLUTION OF THE OLD CASE, AND ARIZONA IS ONCE AGAIN IN A SYSTEM UNDER WHICH A SCHOOL DISTRICTS ABILITY TO MEET ITS CAPITAL NEEDS DEPENDS TO A VERY LARGE EXTENT ON THE AMOUNT OF PROPERTY WEALTH IN THE DISTRICT. IN 2024 THE CASE FINALLY WENT TO TRIAL. THE CENTER THEN PARTICIPATED IN POST- TRIAL BRIEFING THROUGH THE END OF 2024. (IN 2025 WE RECEIVED A RULING AND WE PREVAILED, THOUGH LEGISLATORS HAVE STATED PUBLICLY THAT THEY WILL APPEAL.) IF THE CENTER IS ULTIMATELY SUCCESSFUL, THEN THE STATE WILL BE FORCED TO IMPLEMENT A SYSTEM THAT COMPLIES WITH THE GENERAL AND UNIFORM CLAUSE IN THE ARIZONA CONSTITUTION. THIS CASE WILL HELP THE APPROXIMATELY 900,000 TO 1,000,000 CHILDREN IN ARIZONAS PUBLIC SCHOOLS. THE CASE IS CAPTIONED, GLENDALE ELEMENTARY SCHOOL DISTRICT V. STATE OF ARIZONA. THE NAMED PLAINTIFFS ARE FOUR ARIZONA SCHOOL DISTRICTS AS WELL AS THE ARIZONA SCHOOL BOARDS ASSOCIATION, THE ARIZONA SCHOOL ADMINISTRATORS ASSOCIATION, THE ARIZONA EDUCATION ASSOCIATION, AND AN INDIVIDUAL TAXPAYER. THE CENTER HAS SUBMITTED A FEE APPLICATION ON SEPTEMBER 12, 2025 AND IS AWAITING A RULING FROM THE COURT. 2. THE CENTER SUCCESSFULLY LITIGATED A CASE AGAINST THE STATE OF ARIZONA ON BEHALF OF ALL OF ARIZONAS FOSTER CHILDREN. THIS CASE IS A CLASS ACTION, WHERE IN ADDITION TO THE GENERAL CLASS OF ALL FOSTER CHILDREN THERE ARE SUBCLASSES THAT PERTAIN TO SUBSETS OF CHILDREN (E.G., THOSE WHO RECEIVE MEDICAID SERVICES, AND THOSE WHO ARE PLACED IN NON-KINSHIP SETTINGS). THE CASE WAS BROUGHT BECAUSE THE STATE (1) FAILS TO PROVIDE REASONABLE AND APPROPRIATE SERVICES TO ARIZONA'S FOSTER CHILDREN; (2) FAILS TO ASSURE THAT FOSTER CHILDREN RECEIVE APPROPRIATE MEDICAL, DENTAL, AND BEHAVIORAL HEALTH CARE; (3) UNREASONABLY PLACES CHILDREN IN CONGREGATE CARE SETTINGS (WHICH NEGATIVELY IMPACT CHILDREN); (4) UNREASONABLY SEPARATES SIBLINGS; AND (5) FAILS TO TIMELY AND ADEQUATELY INVESTIGATE ALLEGATIONS OF ABUSE OF CHILDREN WHILE IN CARE; AND MANY OTHER DEFICIENT PRACTICES. THE STATE VIGOROUSLY CONTESTED WHETHER THIS CASE MAY PROCEED AS A CLASS ACTION. THE CENTER (AND CO-COUNSEL) HAVE ACHIEVED VICTORIES ON THIS QUESTION IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ARIZONA, AND THAT RULING WAS LARGELY AFFIRMED ON APPEAL IN THE 9TH CIRCUIT COURT OF APPEALS. THE CASE IS KNOWN AS B.K. V. MCKAY AND THE STATE OF ARIZONA. THE CASE SOUGHT BROAD RELIEF ON BEHALF OF ALL CURRENT AND FUTURE FOSTER CHILDREN, AND OBVIOUSLY SERVES A BROAD PUBLIC INTEREST. THE PARTIES ENTERED INTO A SETTLEMENT AGREEMENT THAT WAS APPROVED BY THE DISTRICT COURT IN EARLY 2021. THE CENTER WILL CONTINUE TO BE INVOLVED IN MONITORING COMPLIANCE WITH THE SETTLEMENT AGREEMENT. IN 2024, WE INITIATED A MEDIATION/DISPUTE RESOLUTION PROCESS DUE TO THE STATE'S FAILURE TO IMPLEMENT SOLUTIONS TO PROBLEMS AS REQUIRED BY THE SETTLEMENT AGREEMENT. MONITORING IS ONGOING. PURSUANT TO THE COURT-ORDERED SETTLEMENT AGREEMENT, ATTORNEY FEES FOR MONITORING RECEIVED DURING 2024 WERE 75,000. IN AUGUST 2024, THREE YEARS INTO THE SETTLEMENT AGREEMENT, THE PLAINTIFFS INVOKED THE DISPUTE RESOLUTION PROVISIONS OF THE AGREEMENT ALLEGING THAT THE STATE HAD NOT REDUCED PLACEMENT OF CHILDREN IN CONGREGATE CARE, NOR INCREASED FAMILY FOSTER HOME OPTIONS, NOR INCREASED TREATMENT FOSTER HOMES CAPACITY, NOR ENSURED CHILDREN RECEIVED THE BEHAVIORAL HEALTH SERVICES THEY NEED. JUDGE KEN FIELDS IS THE MEDIATOR APPOINTED BY THE COURT. HE ATTEMPTED THROUGH MEDIATION TO REMEDY THE DISPUTE. ULTIMATELY, MEDIATION WAS NOT SUCCESSFUL AND THE ISSUE OF THE STATE'S COMPLIANCE WITH THE AGREEMENT IS BEFORE JUDGE FIELDS. WE EXPECT A RULING BY DECEMBER 31, 2025. 3. THROUGHOUT 2024, THE CENTER CHALLENGED AN ILLEGALLY DISCRIMINATORY "GRID ACCESS CHARGE" CREATED IN THE LAST ARIZONA PUBLIC SERVICE COMPANY ("APS") RATE CASE. IN 2022, APS FILED AN APPLICATION SEEKING AN INCREASE IN CONSUMER ELECTRIC RATES BEFORE THE ARIZONA CORPORATION COMMISSION ("ACC"). THE CENTER INTERVENED ON BEHALF OF MULTIPLE NON-PROFITS. AT THE END OF A SIX-WEEK HEARING, THE ADMINISTRATIVE LAW JUDGE ISSUED A REOMMENDED OPINION AND ORDER THAT CONTAINED, FOR THE FIRST TIME, A "GRID ACCESS CHARGE" THAT WAS SPECIFIC ONLY TO ROOFTOP SOLAR CUSTOMERS (AND THUS ILLEGALLY DISCRIMINATORY UNDER FEDERAL AND STATE LAWS). OVER OBJECTIONS BY NUMEROUS PARTIES (INCLUDING THE CENTER'S CLIENT VOTE SOLAR), THE ACC APPROVED THE GRID ACCESS CHARGE IN DECEMBER 2023. VOTE SOLAR, ALONG WITH THE STATE OF ARIZONA AND ANOTHER INTERVENOR, FILED APPLICATIONS FOR REHEARING, CITING THE ILLEGALITY OF THE DISCRIMINATORY CHARGE UNDER FEDERAL AND STATE LAW, AS WELL AS THE VIOLATION OF DUE PROCESS RIGHTS BECAUSE THE GRID ACCESS CHARGE WAS NEVER LITIGATED IN THE HEARING. IN APRIL 2024, THE ACC GRANTED A LIMITED REHEARING ON THE LEGALITY OF THE GRID ACCESS CHARGE, AND 10 DAYS OF REHEARING WERE HELD IN OCTOBER-NOVEMBER 2024. THE ACC AGAIN APPROVED THE GRID ACCESS CHARGE IN DECEMBER 2024, AND THE PARTIES APPEALED IN JANUARY 2025. THE CENTER WAS ASSISTED IN THE REHEARING AND THE SUBSEQUENT APPEAL BY EARTHJUSTICE. THE APPEAL IS ONGOING, AND WE DO NOT HAVE AN ESTIMATE ON WHEN A RULING FROM THE COURT OF APPEALS WILL BE DELIVERED. THIS CASE REPRESENTS THE FIRST MAJOR LEGAL CHALLENGE AGAINST THE ACC IN A SERIES OF DECISIONS THAT ASSERT THE ACC IS FAILING IN ITS CONSTITUTIONAL DUTIES TO SET JUST AND REASONABLE AND NON-DISCRIMINATORY RATES IN ARIZONA AND THAT THE ACC IS UNFAIRLY BEHOLDEN TO CORPORATE INTERESTS OF THE UTILITIES. 4. IN APRIL 2024, THE CENTER REPRESENTED SWEEP ALONGSIDE MULTIPLE OTHER ALLIED PARTIES IN AN EVIDENTIARY HEARING BEFORE THE ARIZONA POWER PLANT AND LINE SITING COMMITTEE RELATED TO THE PROPOSED EXPANSION BY UNISOURCE ELECTRIC ("UNSE") OF THE BLACK MOUNTAIN GENERATING STATION, A GAS-FIRED POWER STATION IN MOHAVE COUNTY, ARIZONA. USING A NOVEL INTERPRETATION OF ARIZONA LAW, UNSE ARGUED THAT EACH INDIVIDUAL POWER GENERATOR WOULD BE UNDER THE 100 MW THRESHOLD REQUIRED TO OBTAIN A CERTIFICATE OF ENVIRONMENTAL COMPATIBILITY ("CEC"), AND EVEN THOUGH THE NET INCREASE ACROSS MULTIPLE PROPOSED GENERATORS WOULD BE OVER 100 MW, THE LINE SITING COMMITTEE (AND THE ARIZONA CORPORATION COMMISSION) DID NOT HAVE JURISDICTION. THE LINE SITING COMMITTEE VOTED 10-2 AGAINST UNSE AND FOUND THAT IT DID HAVE JURISDICTION AND THAT A CEC WAS NECESSARY. UNSE APPEALED THE DECISION TO THE ARIZONA CORPORATION COMMISSION ("ACC"), WHICH OVERTURNED THE LINE SITING COMMITTEE 4-1 IN JUNE 2024. SWEEP DID NOT APPEAL, BUT THE CENTER ASSISTED IN THE REPRESENTATION OF SIERRA CLUB IN THE SUBSEQUENT APPEAL TO MARICOPA SUPERIOR COURT, ALONGSIDE WESTERN RESOURCE ADVOCATES AND THE STATE OF ARIZONA. APPEALS IN THIS MATTER CONTINUE ONGOING IN 2025, AS DESPITE A POSITIVE RULING FROM THE SUPERIOR COURT IN OCTOBER 2025, THE ACC HAS FILED A NOTICE OF APPEAL TO THE ARIZONA COURT OF APPEALS. THIS CASE REPRESENTS A SIGNIFICANT ISSUE REGARDING GOVERNMENTAL OVERSIGHT OF UTILITIES IN THE STATE WITH RELATION TO THERMAL ENERGY GENERATION (INCLUDING GAS AND NUCLEAR) AND COULD RESULT IN DANGEROUS PRECEDENT, SO IT IS EXPECTED TO BE APPEALED AS FAR AS THE COURTS WILL ALLOW IT. 5. THE CENTER REPRESENTED TWO NON-PROFITS, SWEEP AND WILDFIRE, IN THE MOST RECENT SOUTHWEST GAS RATE CASE. SOUTHWEST GAS SOUGHT AN INCREASE IN CONSUMER GAS RATES, AND A TWO-WEEK HEARING WAS HELD BEFORE AN ADMINISTRATIVE LAW JUDGE WITH THE ACC IN NOVEMBER 2024. THIS WAS PROCEEDED BY MULTIPLE ROUNDS OF WRITTEN EXPERT TESTIMONY AND AT LEAST ONE ATTEMPT AT SETTLEMENT. SWEEP ADVOCATED PRIMARILY AGAINST AN ADJUSTMENT MECHANISM KNOWN AS THE SYSTEM INTEGRITY MECHANISM ("SIM"), WHICH WOULD ALLOW SOUTHWEST GAS TO INCREASE RATES WITHOUT HEARING TO RECOVER SPECIFIC COSTS RELATED TO CAPITAL IMPROVEMENT. WILDFIRE PRIMARILY ADVOCATED FOR PROTECTIONS AND ASSISTANCE PROGRAMS FOR LOW-INCOME CONSUMERS, BUT IT ALSO OPPOSED THE SIM. THE SIM ISSUE WAS BIFURCATED FOLLOWING NEGOTIATIONS BETWEEN SOUTHWEST GAS AND THE MULTIPLE INTERVENORS, AND THE MAJORITY OF THE CASE WAS ADJUDICATED FOLLOWING THE NOVEMBER HEARING. THE ISSUE O

    Expenses $828,040 · Revenue $75,000

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Daniel J Adelman

    EXECUTIVE DI

    Total calculated
    $168,465
    From this org
    $168,465
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,465
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $168,465
  • Anne C Ronan

    ATTORNEY

    Total calculated
    $140,209
    From this org
    $140,209
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Chanele N Reyes

    ATTORNEY

    Total calculated
    $133,962
    From this org
    $133,962
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Michael Aguirre

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Jennifer B Anderson

    PRESIDENT-EL

    Total calculated
    $0
    Hours/week
    0.5
  • Robert Bartels

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Dr Irene Marquez Biggs

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Jason Bliss

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Jenna Laprade Bouchard

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • Rebecca Cain

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Peter S Davis

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Bryn K Defusco

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • James Dufresne

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Paula Durham

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Stanley G Feldman

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Lindsay Fiore

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • Stacy Gabriel

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Andy Gaona

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Joy Herr-Cardillo

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Adriane J Hofmeyer

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Patrick W Mause

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • Bruce Meyerson

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Joel Nomkin

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Tiffani Lucero Pastor

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Susan M Rotkis

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Bruce Samuels

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Nicole Stanton

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Lee Stein

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Geoffrey Sturr

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Karen Treon

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.0
Source object
202503179349311510

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