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People › Board of Equalization

Martin Arias

Board Member, Equalization Board

Running in 2026: Board of Equalization Member District 4 (June 2) “Taxpayer Advocate/Boardmember”

Form 700 statements

StatementFiledWhat it lists
2026 Candidate
Board Member, Equalization Board
2026-03-041 gifts

Findings

None.

Campaign money: Board of Equalization Member District 4

$244,929itemized, 148 contributions
$45,000from the candidate (incl. loans)
Where their outside money comes from

IndividualsBusinessesTrade, professional and issue groupsLabor unionsTribal governmentsPolitical partiesOther candidates and officeholders

Compare with all state candidates →

How it was spent: $233,037

Consultants$88,181
Other (described)$77,265
Internet and email$15,805
Returned contributions$10,000
Contributions to others$8,150
Filing and ballot fees$8,094
Legal and accounting$7,750
Candidate travel and meals$5,916
Staff travel and meals$4,999
Office expenses$3,390

Largest payees: Gartner Public Affairs & Winning Strategies $54,207 Consultants · Fortitude Strategies LLC $35,124 Consultants · AYC Group $25,143 Other (described) · CA Slates $21,178 Other (described) · Landslide Communications $17,464 Other (described) · Voter.Vote $12,500 Internet and email · Pacifica Companies LLC $9,800 Returned contributions · Secretary of State - Political Reform Division $8,094 Filing and ballot fees

Payments on their full reports (Form 460 Schedule E) covering 2025–2026, by the FPPC's expense codes; a consultant's payments to others (ads, mail) show under the consultant.

Top contributorsTypeTotal
Pacifica Companies LLC
San Diego
Business/other$19,600
Dennis Szuberla
Chief Financial Officer · Poseidon · San Diego
Person$10,000
John Boyle
Tax Consultant/Principal · Avid Tax Group · San Diego
Person$9,800
Stephen Cushman
President · Cush Enterprises · San Diego
Person$9,800
Deena Ibrahim
Homemaker · None · El Cajon
Person$9,800
La Playa LLC
San Diego
Business/other$9,800
Wes Nichols
Tax Consultant · Paramount Property Tax Appeal · San Diego
Person$9,800
Scotty Dale
Real Estate Investments · R & V Mgmt Corp · San Diego
Person$7,500
Richard Lemmel
Chief Financial Officer · Wermers Multi-Family Corp · San Diego
Person$7,500
Macias Consulting Services LLC
National City
Business/other$7,500
Gerry Ranglas
Real Estate Investments · R & V Mgmt Corp · San Diego
Person$7,500
Arsalun Tafazoli
Founder · CH Projects · San Diego
Person$7,000
Tustin Chapman Inc
Yorba Linda
Business/other$6,950
AYC Group
Chesapeake
Business/other$5,276.60
1002 Industrial Boulevard LLC
San Diego
Business/other$5,000

Committees: ARIAS FOR STATE BOARD OF EQUALIZATION 2026; MARTIN. From the Secretary of State's Cal-Access export; reports covering 2025–2026.

Their donors also gave to

Their largest donors who also funded other 2026 state candidates.

DonorTo themCandidates fundedBy party
Dennis Szuberla
Chief Financial Officer, Poseidon · San Diego
$10,0002
John Boyle
Tax Consultant/Principal, Avid Tax Group · San Diego
$9,8002
Stephen Cushman
President, n/a · San Diego
$9,8005
Macias Consulting Services LLC
Business · National City
$7,5002
Scotty Dale
Real Estate Investments, R & V Mgmt Corp · San Diego
$7,5002
Tustin Chapman Inc
Business · Yorba Linda
$6,9502
Jordan Marks
Assessor, County of San Diego · San Diego
$5,0004
Richard Sax
Developer, Richard Lee Sax · Carlsbad
$5,0002
Unipan LLC
Business · San Diego
$4,8002
Cal Fire Local 2881 Small Contributor PAC
Labor union · Sacramento
$3,50037
Ryan, LLC
Business · Dallas · registered lobbyist employer
$3,00010
Ronson Shamoun
Founder, RJS Law · San Diego
$2,5003
Dario De Luca
RE Investor, PACIFICA ENTERPRISES · Rancho Santa Fe
$2,5006
RICHARD WOOLSEY
PRESIDENT, RICHARD & RICHARD CONSTRUCTION · San Marcos
$2,5002
Apartment Association of Orange County PAC
Group or PAC · Anaheim
$2,5008