Civic Intelligence

Cepa Management Corporation

EIN 20-5284568 • 501(c)3 • Pell City, AL

Profile

To promote and engage in cultural events and performing arts for the individual citizens of the community

25 Williams DrivePell City, AL 35125

www.pellcitycenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

85%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$62,657

Up $44,439 (+244%) from 2023

Liabilities

Down

$3,334

Down $745 (-18%) from 2023

Net Assets

Up

$59,323

Up $45,184 (+320%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin74th percentile

Revenue

Up

$226,802

Up $36,178 (+19%) from 2023

Expenses

Down

$183,490

Down $73,545 (-29%) from 2023

Net Income

Up

$43,312

Up $109,723 (+165%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2011: $70,607Liabilities 2011: $1,756Net Assets 2011: $68,8512011Assets 2012: $51,941Liabilities 2012: $1,811Net Assets 2012: $50,1302012Assets 2013: $48,840Liabilities 2013: $783Net Assets 2013: $48,0572013Assets 2014: $30,134Liabilities 2014: $781Net Assets 2014: $29,3532014Assets 2015: $26,878Liabilities 2015: $779Net Assets 2015: $26,0992015Assets 2016: $19,759Liabilities 2016: $4,786Net Assets 2016: $14,9732016Assets 2017: $14,061Liabilities 2017: $3,558Net Assets 2017: $10,5032017Assets 2018: $27,666Liabilities 2018: $1,958Net Assets 2018: $25,7082018Assets 2019: $27,772Liabilities 2019: $1,844Net Assets 2019: $25,9282019Assets 2020: $63,660Liabilities 2020: $16,241Net Assets 2020: $47,4192020Assets 2021: $42,151Liabilities 2021: $30,389Net Assets 2021: $11,7622021Assets 2022: $84,064Liabilities 2022: $3,514Net Assets 2022: $80,5502022Assets 2023: $18,218Liabilities 2023: $4,079Net Assets 2023: $14,1392023Assets 2025: $62,657Liabilities 2025: $3,334Net Assets 2025: $59,3232025

Highlighted filing

2025

Assets$62,657
Liabilities$3,334
Net Assets$59,323
Open 2025 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $121,039Expenses 2011: $116,646Net Income 2011: $4,3932011Revenue 2012: $102,071Expenses 2012: $120,792Net Income 2012: -$18,7212012Revenue 2013: $109,432Expenses 2013: $111,505Net Income 2013: -$2,0732013Revenue 2014: $115,798Expenses 2014: $134,502Net Income 2014: -$18,7042014Revenue 2015: $104,610Expenses 2015: $107,864Net Income 2015: -$3,2542015Revenue 2016: $90,528Expenses 2016: $101,654Net Income 2016: -$11,1262016Revenue 2017: $145,880Expenses 2017: $150,350Net Income 2017: -$4,4702017Revenue 2018: $140,046Expenses 2018: $124,841Net Income 2018: $15,2052018Revenue 2019: $127,532Expenses 2019: $127,312Net Income 2019: $2202019Revenue 2020: $235,916Expenses 2020: $214,425Net Income 2020: $21,4912020Revenue 2021: $178,026Expenses 2021: $213,683Net Income 2021: -$35,6572021Revenue 2022: $353,379Expenses 2022: $284,591Net Income 2022: $68,7882022Revenue 2023: $190,624Expenses 2023: $257,035Net Income 2023: -$66,4112023Revenue 2025: $226,802Expenses 2025: $183,490Net Income 2025: $43,3122025

Highlighted filing

2025

Revenue$226,802
Expenses$183,490
Net Income$43,312
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$62,657
Liabilities
$3,334
Net assets
$59,323
Revenue
$226,802
Expenses
$183,490
Net income
$43,312
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.03$0.59$2.27$1.83$0.43
2023Summary only. Only limited summary data is available for this year.$0.18$0.04$0.14$1.91$2.57$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.04$0.81$3.53$2.85$0.69
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.30$0.12$1.78$2.14$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.16$0.47$2.36$2.14$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.02$0.26$1.28$1.27$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.02$0.26$1.40$1.25$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.04$0.11$1.46$1.50$0.04
2016Summary only. Only limited summary data is available for this year.$0.20$0.05$0.15$0.91$1.02$0.11
2015Summary only. Only limited summary data is available for this year.$0.27$0.01$0.26$1.05$1.08$0.03
2014Summary only. Only limited summary data is available for this year.$0.30$0.01$0.29$1.16$1.35$0.19
2013Summary only. Only limited summary data is available for this year.$0.49$0.01$0.48$1.09$1.12$0.02
2012Summary only. Only limited summary data is available for this year.$0.52$0.02$0.50$1.02$1.21$0.19
2011Summary only. Only limited summary data is available for this year.$0.71$0.02$0.69$1.21$1.17$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 16, 2026
Return Version
2024v5.0
Gross Receipts
$226,802
Mission and Program Overview

Mission

To promote and engage in cultural events and performing arts for the individual citizens of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,432$53,596▲ $43,164
Savings and Temporary Cash Investments$9,052$9,061▲ $9
Total Assets$19,484$62,657▲ $43,173
Liabilities
Other Liabilities$3,473$3,334▼ $139
Total Liabilities$3,473$3,334▼ $139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,011$59,323▲ $43,312
Total Net Assets Fund Balance$16,011$59,323▲ $43,312
Total Liabilities and Net Assets / Fund Balance$19,484$62,657▲ $43,173

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$40,756$40,756
Equipment-$7,613$7,613
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Ashley ArringtonExecutive DiFT$50,000$50,000

Board Members and Trustees

NameTitle
Candacey Mitchell BrownPresident
Glen TurtonBoard Member
Henry FisherBoard Member
Jamie CrossonBoard Member
Matthew PopeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$110,912
Program Service Revenue
$104,931
Investment Income
$9
Other Revenue
$10,950
Change in Net Assets
$43,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$95,939
Other Expenses$87,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,121--$89,121
All Other Expenses$10,453$546-$10,999
Other Expenses$8,000--$8,000
Payroll Taxes$6,818--$6,818
Office Expenses$3,257$754-$4,011
Advertising$2,495$832-$3,327
Fees for Services Accounting$1,956$652-$2,608
Conferences and Meetings$2,156--$2,156
Occupancy$226$50-$276
Total Functional Expenses$180,656$2,834$0$183,490
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,950
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Withholding Payable$1,905
Federal Withholding Payable$1,429
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

“Candacey mitchell brown 1816 cogswell avenue pell city, al 35125”

Form 990, Page 6, Part VI, Line 11B

“The review is the responsibility of management.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cepa Management Corporation
EIN
20-5284568
Phone
2053382983
Address
25 WILLIAMS DRIVE, PELL CITY, AL 35125

Signing Officer

Name
Candacey Mitchell Brown
Title
President
Phone
2053381974
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candacey Mitchell Brown
Voting Board Members
5
Independent Board Members
5
Employees
9

Preparer

Firm
BAIN & COMPANY CPA'S PC
Address
PO BOX 1090, PELL CITY, AL 35125-1090
Preparer
Gregory D Bain CPA
Phone
2058842332
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To promote and engage in cultural events and performing arts for the individual citizens of the community. This includes promoting and engaging in cultural events and performing arts for organizations such as the schools located in the community.”

Raw XML Appendix337 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt03327
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0546
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/EmployeeCnt09
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IRS990/ExpenseAmt0178458
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0652
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ASHLEY ARRINGTON
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IRS990/Form990PartVIISectionAGrp/PersonNm2JAMIE CROSSON
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IRS990/Form990PartVIISectionAGrp/PersonNm4MATTHEW POPE
IRS990/Form990PartVIISectionAGrp/PersonNm5GLEN TURTON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingGrossIncomeAmt010950
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0226802
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IRPDocumentCnt015
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CANDACEY MITCHELL BROWN 1816 COGSWELL AVENUE PELL CITY, AL 35125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE REVIEW IS THE RESPONSIBILITY OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CANDACEY MITCHELL BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02053381974
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEPA MANAGEMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0CEPA
ReturnHeader/Filer/EIN0205284568
ReturnHeader/Filer/PhoneNum02053382983
ReturnHeader/Filer/USAddress/AddressLine1Txt025 WILLIAMS DRIVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAIN & COMPANY CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1090
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PELL CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0351251090
ReturnHeader/PreparerPersonGrp/PhoneNum02058842332
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY D BAIN CPA
ReturnHeader/ReturnTs02026-02-11T13:37:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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