Civic Intelligence

Alabama Counseling Association

990 • Fiscal year 2018 • EIN 23-7225340

May 01, 2017 to Apr 30, 2018 • Filed on Sep 15, 2018

PO Box 131425Birmingham, AL 35213

(205) 423-5989

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

57th percentile

6.4%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$31,600

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

56th percentile

3.6%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-5.0%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$650,168

Up $22,475 (+3.6%) from 2017

Net Assets

Up

$650,168

Up $22,475 (+3.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$350,418

Down $18,541 (-5.0%) from 2017

Expenses

Up

$327,943

Up $27,349 (+9.1%) from 2017

Net Income

Down

$22,475

Down $45,890 (-67%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2015: $505,223Liabilities 2015: $0Net Assets 2015: $505,2232015Assets 2016: $559,328Liabilities 2016: $0Net Assets 2016: $559,3282016Assets 2017: $627,693Liabilities 2017: $0Net Assets 2017: $627,6932017Assets 2018: $650,168Liabilities 2018: $0Net Assets 2018: $650,1682018Assets 2019: $705,086Liabilities 2019: $0Net Assets 2019: $705,0862019Assets 2020: $731,466Liabilities 2020: $0Net Assets 2020: $731,4662020Assets 2021: $800,291Liabilities 2021: $0Net Assets 2021: $800,2912021Assets 2022: $839,642Liabilities 2022: $0Net Assets 2022: $839,6422022Assets 2023: $934,318Liabilities 2023: $0Net Assets 2023: $934,3182023Assets 2024: $1,011,517Liabilities 2024: $0Net Assets 2024: $1,011,5172024Assets 2025: $1,065,770Liabilities 2025: $0Net Assets 2025: $1,065,7702025

Highlighted filing

2018

Assets$650,168
Liabilities$0
Net Assets$650,168

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2015: $307,828Expenses 2015: $269,844Net Income 2015: $37,9842015Revenue 2016: $332,716Expenses 2016: $278,611Net Income 2016: $54,1052016Revenue 2017: $368,959Expenses 2017: $300,594Net Income 2017: $68,3652017Revenue 2018: $350,418Expenses 2018: $327,943Net Income 2018: $22,4752018Revenue 2019: $344,642Expenses 2019: $284,122Net Income 2019: $60,5202019Revenue 2020: $340,586Expenses 2020: $314,206Net Income 2020: $26,3802020Revenue 2021: $280,966Expenses 2021: $212,141Net Income 2021: $68,8252021Revenue 2022: $329,403Expenses 2022: $290,052Net Income 2022: $39,3512022Revenue 2023: $412,349Expenses 2023: $317,673Net Income 2023: $94,6762023Revenue 2024: $464,303Expenses 2024: $387,104Net Income 2024: $77,1992024Revenue 2025: $435,298Expenses 2025: $381,045Net Income 2025: $54,2532025

Highlighted filing

2018

Revenue$350,418
Expenses$327,943
Net Income$22,475
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Sep 15, 2018
Return Version
2017v2.3
Gross Receipts
$350,418
Mission and Program Overview

Mission

The association provides training, support, current updates & educational workshops for school counselors and others in the counseling profession

The association provides training, support, current updates & educational workshops for school counselors and others in the counseling profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$406,397$439,809▲ $33,412
Cash and Non-Interest-Bearing Accounts$221,296$210,359▼ $10,937
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$627,693$650,168▲ $22,475
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$627,693$650,168▲ $22,475
Total Liabilities and Net Assets / Fund Balance$627,693$650,168▲ $22,475
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Ervin L WoodExecutive DirectorPT$31,600$31,600

Board Members and Trustees

NameTitle
Dr Tomeka W McgheePresident
Dr Monica MackPresident-elect
Leslie N Weaver-martinHistorian
Judy ChildressParliamentarian
Starrah G HuffmanSecretary
Sheryl W SmithTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$117,690
Program Service Revenue
$203,720
Investment Income
$2,771
Other Revenue
$26,237
Change in Net Assets
$22,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,323
Salaries, Compensation, and Employee Benefits$51,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$210,802$43,511-$254,313
Current Officers, Directors, Trustees, and Key Employees-$26,208-$26,208
Payroll Taxes-$15,669-$15,669
Other Salaries and Wages-$9,743-$9,743
Other Expenses-$1,171-$1,171
Travel-$991-$991
Total Functional Expenses$210,802$117,141$0$327,943
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Alabama Counseling Association
EIN
23-7225340
In Care Of
% NANCY J FOX
Phone
2054235989
Address
PO BOX 131425, BIRMINGHAM, AL 35213

Signing Officer

Name
Nancy J Fox
Title
Executive Director
Phone
6016529661
Signed
2018-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy J Fox
Formed
1966
Legal Domicile
Al
Voting Board Members
56
Independent Board Members
56
Employees
2
Volunteers
75

Preparer

Firm
Rea Shaw Giffin & Stuart Llp
Address
PO Box 2090, MERIDIAN, MS 39302
Preparer
George R Rea Jr
Phone
6016932841
Supplemental Narrative

Additional Explanations

1

Director reviews the return once it is prepared by the accountants

2

Compensation is determined by the board of directors.

3

The association does not make financial statements available to the public.

Form 990 Part IX Line 24 - Other Expenses

Description:publications total expenses:1125 management and general:1125

Form 990 Part IX Line 24 - Other Expenses

Description:workshops & seminars expense total expenses:210802 program services:210802

Form 990 Part IX Line 24 - Other Expenses

Description:admin expense total expenses:34912 management and general:34912

Form 990 Part IX Line 24 - Other Expenses

Description:insurance total expenses:5134 management and general:5134

Form 990 Part IX Line 24 - Other Expenses

Description:chapter donations/gifts total expenses:1950 management and general:1950

Form 990 Part IX Line 24 - Other Expenses

Description:supplies total expenses:185 management and general:185

Form 990 Part IX Line 24 - Other Expenses

Description:miscellaneous total expenses:205 management and general:205

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IRS990/PYInvestmentIncomeAmt0-433
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IRS990/PYOtherExpensesAmt0250114
IRS990/PYOtherRevenueAmt012133
IRS990/PYProgramServiceRevenueAmt0236011
IRS990/PYRevenuesLessExpensesAmt068365
IRS990/PYSalariesCompEmpBnftPaidAmt050480
IRS990/PYTotalExpensesAmt0300594
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0368959
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt022475
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IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406397
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0439809
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0117690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0121248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0117431
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0132176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0136602
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0625147
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt029008
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0781
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt045381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0203720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0236011
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0212651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0171128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0187613
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01011123
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt029008
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0781
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IRS990ScheduleA/InvestmentIncomeCYPct00.02699
IRS990ScheduleA/InvestmentIncomePYPct00.01220
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.97301
IRS990ScheduleA/PublicSupportPY509Pct00.98780
IRS990ScheduleA/PublicSupportTotal509Amt01636270
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0303304
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0324215
IRS990ScheduleA/Total509Grp/TotalAmt01636270
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR REVIEWS THE RETURN ONCE IT IS PREPARED BY THE ACCOUNTANTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION DOES NOT MAKE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:PUBLICATIONS TOTAL EXPENSES:1125 MANAGEMENT AND GENERAL:1125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:WORKSHOPS & SEMINARS EXPENSE TOTAL EXPENSES:210802 PROGRAM SERVICES:210802
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:ADMIN EXPENSE TOTAL EXPENSES:34912 MANAGEMENT AND GENERAL:34912
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:INSURANCE TOTAL EXPENSES:5134 MANAGEMENT AND GENERAL:5134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:CHAPTER DONATIONS/GIFTS TOTAL EXPENSES:1950 MANAGEMENT AND GENERAL:1950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:SUPPLIES TOTAL EXPENSES:185 MANAGEMENT AND GENERAL:185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:205 MANAGEMENT AND GENERAL:205
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc01
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART IX LINE 24 - OTHER EXPENSES
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0627693

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