Civic Intelligence

Ruff Wilson Youth Organization Inc

EIN 27-0259523 • 501(c)3 • Daphne, AL

Profile

The organization mission is a youth boy's and girl's club. The club has various programs for the children which consists of tutoring in computer use and operation, reading, math, art, athletics, field trips plus counseling by educated, licensed and approved individuals.

1317 Johnson RoadDaphne, AL 36526-4118

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$46,930

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

28th percentile

-27%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-34%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$86,464

Down $32,032 (-27%) from 2023

Liabilities

Down

$0

Down $32 (-100%) from 2023

Net Assets

Down

$86,464

Down $32,000 (-27%) from 2023

Revenue

Down

$222,606

Down $112,822 (-34%) from 2023

Expenses

Down

$254,606

Down $47,698 (-16%) from 2023

Net Income

Down

-$32,000

Down $65,124 (-197%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $22,129Liabilities 2013: $1,990Net Assets 2013: $20,1392013Assets 2014: $55,231Liabilities 2014: $2,822Net Assets 2014: $52,4092014Assets 2015: $75,071Liabilities 2015: $2,275Net Assets 2015: $72,7962015Assets 2016: $65,971Liabilities 2016: $2,206Net Assets 2016: $63,7652016Assets 2017: $23,450Liabilities 2017: $2,244Net Assets 2017: $21,2062017Assets 2018: $19,766Liabilities 2018: $1,016Net Assets 2018: $18,7502018Assets 2019: $43,301Liabilities 2019: $1,761Net Assets 2019: $41,5402019Assets 2020: $48,128Liabilities 2020: $0Net Assets 2020: $48,1282020Assets 2021: $55,932Liabilities 2021: $58Net Assets 2021: $55,8742021Assets 2022: $85,986Liabilities 2022: $646Net Assets 2022: $85,3402022Assets 2023: $118,496Liabilities 2023: $32Net Assets 2023: $118,4642023Assets 2024: $86,464Liabilities 2024: $0Net Assets 2024: $86,4642024

Highlighted filing

2024

Assets$86,464
Liabilities$0
Net Assets$86,464

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $117,982Expenses 2013: $138,581Net Income 2013: -$20,5992013Revenue 2014: $163,324Expenses 2014: $131,054Net Income 2014: $32,2702014Revenue 2015: $168,534Expenses 2015: $148,147Net Income 2015: $20,3872015Revenue 2016: $155,115Expenses 2016: $164,146Net Income 2016: -$9,0312016Revenue 2017: $102,833Expenses 2017: $145,392Net Income 2017: -$42,5592017Revenue 2018: $138,586Expenses 2018: $141,042Net Income 2018: -$2,4562018Revenue 2019: $171,574Expenses 2019: $148,784Net Income 2019: $22,7902019Revenue 2020: $168,720Expenses 2020: $163,590Net Income 2020: $5,1302020Revenue 2021: $189,740Expenses 2021: $181,993Net Income 2021: $7,7472021Revenue 2022: $238,202Expenses 2022: $208,736Net Income 2022: $29,4662022Revenue 2023: $335,428Expenses 2023: $302,304Net Income 2023: $33,1242023Revenue 2024: $222,606Expenses 2024: $254,606Net Income 2024: -$32,0002024

Highlighted filing

2024

Revenue$222,606
Expenses$254,606
Net Income-$32,000

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$222,606
Mission and Program Overview

Mission

The organization mission is a youth boy's and girl's club. The club has various programs for the children which consists of tutoring in computer use and operation, reading, math, art, athletics, field trips plus conseling by educated, licensed and approved individuals.

Providing a safe haven in order to provide engaging activities for young people ages 5-14.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$75,879$64,882▼ $10,997
Cash and Non-Interest-Bearing Accounts$42,617$21,582▼ $21,035
Total Assets$118,496$86,464▼ $32,032
Liabilities
Accounts Payable and Accrued Expenses$32$0▼ $32
Total Liabilities$32$0▼ $32
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,464$86,464▼ $32,000
Total Net Assets Fund Balance$118,464$86,464▼ $32,000
Total Liabilities and Net Assets / Fund Balance$118,496$86,464▼ $32,032

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,624$71,605$110,229
Equipment$26,258$79,638$105,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracie BrownExecutive DirectorFT$46,930$46,930

Board Members and Trustees

NameTitle
Richard PerryPresident
Meghan BattlesVice President
John FenceroyDirector
Marie SaffordDirector
Rose FenceroyDirector
Scott KoserDirector
Stark IrvineTrustee
Mildred Lewis-rudolphSecretary
Thom LottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,525
Program Service Revenue
$45,081
Investment Income
$0
Other Revenue
$0
All Other Contributions
$93,184
Change in Net Assets
$-32,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$222,606
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$222,606
Total Revenue per Form 990
$222,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,801
Salaries, Compensation, and Employee Benefits$116,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,184--$61,184
Current Officers, Directors, Trustees, and Key Employees$35,456$11,764-$47,220
Occupancy$24,750--$24,750
Depreciation Depletion$22,743--$22,743
Insurance$14,302$1,589-$15,891
Fees for Services Accounting$8,432$2,111-$10,543
Payroll Taxes$7,496$905-$8,401
Office Expenses$5,082$827-$5,909
Travel$5,639--$5,639
Other Expenses$2,000--$2,000
Conferences and Meetings$633--$633
Fees for Services Other$395--$395
Total Functional Expenses$237,410$17,196$0$254,606

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$254,606
Total Expenses per Audited Statements$254,606
Total Expenses per Form 990$254,606
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Audit committee
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two directors, rose and john fenceroy are related through marriage.

Form 990, Part VI, Section B, Line 11B

A copy of the 990 is given to each board member for review before being filed.

Form 990, Part VI, Section B, Line 15

Executive director and key employee compensation is established by the board of directors

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Ruff Wilson Youth Organization Inc
EIN
27-0259523
Phone
2516217171
Address
1317 JOHNSON ROAD, DAPHNE, AL 36526-4118

Signing Officer

Name
Thomas S Lott
Title
Treasurer
Phone
2516217171
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracie Brown
Formed
2009
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
9
Employees
7
Volunteers
12

Preparer

Firm
Crow Shields Bailey Pc
Address
3742 PROFESSIONAL PARKWAY, MOBILE, AL 36609
Preparer
Kristi Daughtery
Phone
2513431012
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

A policy for accounting for uncertainty in income taxes was adopted in prior years that requires the organization to determine whether it is more likely than not that a tax position will be sustained upon examination based on the technical merits of the position. The organization has no uncertain tax positions that qualified for either recognition or disclosure in the financial statements at december 31, 2024 or 2023.

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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt024750
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt024750
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt024750
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0123750
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04680
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04680
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt045081
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt032279
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt029485
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt027015
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt018291
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0152151
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04680
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04680
IRS990ScheduleA/InvestmentIncomeCYPct00.00400
IRS990ScheduleA/InvestmentIncomePYPct00.00980
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct00.99020
IRS990ScheduleA/PublicSupportTotal509Amt01159682
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0222606
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0335428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0238202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0199406
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0164040
IRS990ScheduleA/Total509Grp/TotalAmt01159682
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0222606
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0335428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0238202
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0199406
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0168720
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01164362
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt026258
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105896
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0254606
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038624
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt071605
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0110229
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0222606
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A POLICY FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WAS ADOPTED IN PRIOR YEARS THAT REQUIRES THE ORGANIZATION TO DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0254606
IRS990ScheduleD/TotalRevenuePerForm990Amt0222606
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0222606
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0254606
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO DIRECTORS, ROSE AND JOHN FENCEROY ARE RELATED THROUGH MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS GIVEN TO EACH BOARD MEMBER FOR REVIEW BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND KEY EMPLOYEE COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0118496
IRS990/TotalAssetsGrp/EOYAmt086464
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0177525
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017196
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237410
IRS990/TotalFunctionalExpensesGrp/TotalAmt0254606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt032
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118464
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt086464
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0237410
IRS990/TotalProgramServiceRevenueAmt045081
IRS990/TotalReportableCompFromOrgAmt046930
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt045081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222606
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0118496
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt086464
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05639
IRS990/TravelGrp/TotalAmt05639
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01317 JOHNSON ROAD
IRS990/USAddress/CityNm0DAPHNE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036526
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS S LOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

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