Civic Intelligence

Winston-Marion County Association for Retarded Citizens

990 • Fiscal year 2023 • EIN 23-7352161

Oct 01, 2022 to Sep 30, 2023 • Filed on Jul 01, 2024

145 CO Hwy 176Haleyville, AL 35565

(205) 486-2178

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$81,382

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

80th percentile

27%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

42%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$517,038

Up $109,547 (+27%) from 2022

Net Assets

Up

$517,038

Up $120,524 (+30%) from 2022

Liabilities

Down

$0

Down $10,977 (-100%) from 2022

Revenue

Up

$960,828

Up $283,093 (+42%) from 2022

Expenses

Up

$853,084

Up $158,743 (+23%) from 2022

Net Income

Up

$107,744

Up $124,350 (+749%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $363,337Liabilities 2012: $465Net Assets 2012: $362,8722012Assets 2013: $407,134Liabilities 2013: $1,141Net Assets 2013: $405,9932013Assets 2014: $427,703Liabilities 2014: $1,395Net Assets 2014: $426,3082014Assets 2021: $498,009Liabilities 2021: $37,135Net Assets 2021: $460,8742021Assets 2022: $407,491Liabilities 2022: $10,977Net Assets 2022: $396,5142022Assets 2023: $517,038Liabilities 2023: $0Net Assets 2023: $517,0382023Assets 2024: $600,338Liabilities 2024: $0Net Assets 2024: $600,3382024

Highlighted filing

2023

Assets$517,038
Liabilities$0
Net Assets$517,038

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $647,2142012Expenses 2013: $650,6692013Revenue 2014: $723,872Expenses 2014: $703,557Net Income 2014: $20,3152014Revenue 2021: $605,626Expenses 2021: $546,006Net Income 2021: $59,6202021Revenue 2022: $677,735Expenses 2022: $694,341Net Income 2022: -$16,6062022Revenue 2023: $960,828Expenses 2023: $853,084Net Income 2023: $107,7442023Revenue 2024: $867,367Expenses 2024: $812,582Net Income 2024: $54,7852024

Highlighted filing

2023

Revenue$960,828
Expenses$853,084
Net Income$107,744
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 1, 2024
Return Version
2022v5.0
Gross Receipts
$960,828
Mission and Program Overview

Mission

Provide day habilitation and other services for developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$41,736$175,417▲ $133,681
Investments in Publicly Traded Securities$140,556$162,496▲ $21,940
Savings and Temporary Cash Investments$187,335$128,928▼ $58,407
Pledges and Grants Receivable$34,447$48,229▲ $13,782
Cash and Non-Interest-Bearing Accounts$3,417$1,968▼ $1,449
Total Assets$407,491$517,038▲ $109,547
Liabilities
Accounts Payable and Accrued Expenses$10,977--
Total Liabilities$10,977$0▼ $10,977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$396,514$517,038▲ $120,524
Total Net Assets Fund Balance$396,514$517,038▲ $120,524
Total Liabilities and Net Assets / Fund Balance$407,491$517,038▲ $109,547

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,383$212,992-
Land$4,980--
Equipment$139,054$229,223-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa BrimerExecutive DirectorFT$81,382$81,382

Board Members and Trustees

NameTitle
David McnuttPresident
Alyssa ElliottDirector
Becky DavisDirector
Christy RiceDirector
Connie WigintonDirector
Evelene FairclothDirector
Jade BiceDirector
Ledena BishopDirector
Mark WakefieldDirector
Nicole CookDirector
Reba HicksDirector
Redos LauderdaleDirector
Renee WilliamsDirector
Shane CookDirector
Stephanie WhiteDirector
Susan RiggsDirector
Vernon MottDirector
Gerita RyeSecretary
Matt LyleTreasurer
Tracy RyeVP
Revenue and Support

Revenue Composition

Contributions and Grants
$189,102
Program Service Revenue
$476,490
Investment Income
$9,227
Other Revenue
$286,009
All Other Contributions
$189,102
Change in Net Assets
$107,744

Audited Revenue Reconciliation

Revenue per Audited Statements
$960,828
Revenue Not Reported on Form 990
$12,780
Total Revenue per Audited Statements
$973,608
Total Revenue per Form 990
$960,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$636,494
Other Expenses$216,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$457,685$14,624-$472,309
Current Officers, Directors, Trustees, and Key Employees-$73,758-$73,758
Payroll Taxes$42,503$7,143-$49,646
Occupancy$44,381$3,063-$47,444
Depreciation Depletion$29,104$3,498-$32,602
Travel$26,824$1,610-$28,434
Pension Plan Contributions$16,707$10,465-$27,172
Insurance$15,377$4,849-$20,226
Other Expenses$11,569$8,510-$20,079
Office Expenses$7,666$5,963-$13,629
Other Employee Benefits$8,823$4,786-$13,609
Fees for Services Accounting-$8,975-$8,975
Conferences and Meetings$256$7,367-$7,623
Total Functional Expenses$693,304$159,780$0$853,084

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$853,084
Total Expenses per Audited Statements$853,084
Total Expenses per Form 990$853,084
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,365
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pagent$15,824$15,824-$15,824
Total Events$15,824$15,824-$15,824
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Related party information among officers - nicole cool/shane cook (member/member spouse), tracy rye/gerita rye (member/treasurer, spouse,

Members or stockholder classes and rights Part VI line 6

Classes of members or stockholders - the arc does not have stockholders or members that would be meant to reflect ownership. Membership in this local arc is open to anyone with a keen interest in being associated with the entitys purpose of delivering services to those individuals that are in need.

Member election for additional members Part VI line 7A

Election of members and their rights - the entitys governing body, the board of directors, is elected from its general membership.

Governing body decisions Part VI line 7B

Decisions subject to approval of members - the organizations members (composed of individuals interest in the delivery of services to those suffering frm intellectual disabilities), delegates the day to day management decisions to an executive director, which they hire. The organziations board of directors meets on a monthly basis to be kept updated with the operations and to assist the director with the making of decisions deemed to be of significant in nature.

Form 990 governing body review Part VI line 11

Organizations process to review form 990 - the executive director thoroughly reviews the 990 and furthermore makes it available for review by the board of directors upon request. The amounts appearing on the 990 are checked against the organizations audited financial statements prior to submission.

Conflict of interest policy compliance Part VI line 12C

Enforcement of conflicts of interest policy - although most of its efforts are not in writing, the organizations board of directors regularly monitors via their monthly meeting any issues that might give rise to conflicts of interest.

CEO executive director top management comp Part VI line 15A

Compensation process for officers - the organizations board of directors reviews and sets the salary of the executive director. Their review occurs during the course of an executive session of the organizations regular monthly board meetings. The executive director reviews the salary levels of other employees and presents the information to the board of directors for approval process.

Governing documents etc available to public Part VI line 19

Governing documents disclose explanation - available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Winston Marion Arc
EIN
23-7352161
Address
145 CO HWY 176, HALEYVILLE, AL 35565

Signing Officer

Name
Melissa Brimer
Title
Executive Direc
Phone
2059328096
Signed
2024-07-01
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Al
Voting Board Members
21
Independent Board Members
21
Employees
0

Preparer

Firm
Mccabe and Associates
Address
321 A 1ST AVE NE, Fayette, AL 35555
Preparer
Richard Mccabe CPA
Phone
2059328096
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