Civic Intelligence

Alternative Community Training Inc

EIN 43-1069698 • 501(c)3 • Columbia, MO

View Organization Page

Profile

Act provides support to individuals with disabilities as participating members of the community.

1605 Chapel Hill BColumbia, MO 65203

www.actservices.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.34x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$216,894

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

90th percentile

40%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.8%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$17,955,343

Up $5,157,899 (+40%) from 2023

Liabilities

Up

$5,976,189

Up $2,939,954 (+97%) from 2023

Net Assets

Up

$11,979,154

Up $2,217,945 (+23%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin70th percentile

Revenue

Up

$17,550,533

Up $1,263,583 (+7.8%) from 2023

Expenses

Up

$14,639,956

Up $1,422,874 (+11%) from 2023

Net Income

Down

$2,910,577

Down $159,291 (-5.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $1,889,666Liabilities 2010: $534,863Net Assets 2010: $1,354,8032010Assets 2011: $1,808,793Liabilities 2011: $618,523Net Assets 2011: $1,190,2702011Assets 2012: $2,225,652Liabilities 2012: $435,747Net Assets 2012: $1,789,9052012Assets 2013: $2,344,978Liabilities 2013: $392,431Net Assets 2013: $1,952,5472013Assets 2014: $2,421,970Liabilities 2014: $359,321Net Assets 2014: $2,062,6492014Assets 2015: $2,388,144Liabilities 2015: $342,227Net Assets 2015: $2,045,9172015Assets 2016: $2,129,638Liabilities 2016: $342,948Net Assets 2016: $1,786,6902016Assets 2017: $2,994,730Liabilities 2017: $434,665Net Assets 2017: $2,560,0652017Assets 2018: $3,434,057Liabilities 2018: $530,667Net Assets 2018: $2,903,3902018Assets 2019: $3,516,333Liabilities 2019: $486,884Net Assets 2019: $3,029,4492019Assets 2020: $5,130,373Liabilities 2020: $642,821Net Assets 2020: $4,487,5522020Assets 2021: $5,607,092Liabilities 2021: $632,188Net Assets 2021: $4,974,9042021Assets 2022: $7,734,798Liabilities 2022: $1,148,328Net Assets 2022: $6,586,4702022Assets 2023: $12,797,444Liabilities 2023: $3,036,235Net Assets 2023: $9,761,2092023Assets 2024: $17,955,343Liabilities 2024: $5,976,189Net Assets 2024: $11,979,1542024

Highlighted filing

2024

Assets$17,955,343
Liabilities$5,976,189
Net Assets$11,979,154
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,033,1292010Revenue 2011: $6,033,031Expenses 2011: $6,197,564Net Income 2011: -$164,5332011Expenses 2012: $6,527,8922012Expenses 2013: $7,059,4212013Revenue 2014: $7,547,689Expenses 2014: $7,437,587Net Income 2014: $110,1022014Revenue 2015: $7,212,048Expenses 2015: $7,228,780Net Income 2015: -$16,7322015Revenue 2016: $6,876,071Expenses 2016: $7,135,298Net Income 2016: -$259,2272016Revenue 2017: $8,465,340Expenses 2017: $7,703,883Net Income 2017: $761,4572017Revenue 2018: $8,596,345Expenses 2018: $8,249,642Net Income 2018: $346,7032018Revenue 2019: $8,449,868Expenses 2019: $8,339,562Net Income 2019: $110,3062019Revenue 2020: $10,245,871Expenses 2020: $8,802,209Net Income 2020: $1,443,6622020Revenue 2021: $2,664,200Expenses 2021: $2,402,646Net Income 2021: $261,5542021Revenue 2022: $12,675,487Expenses 2022: $10,795,900Net Income 2022: $1,879,5872022Revenue 2023: $16,286,950Expenses 2023: $13,217,082Net Income 2023: $3,069,8682023Revenue 2024: $17,550,533Expenses 2024: $14,639,956Net Income 2024: $2,910,5772024

Highlighted filing

2024

Revenue$17,550,533
Expenses$14,639,956
Net Income$2,910,577
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$17,955,343
Liabilities
$5,976,189
Net assets
$11,979,154
Revenue
$17,550,533
Expenses
$14,639,956
Net income
$2,910,577
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$5.98$12.0$17.6$14.6$2.91
2023Summary only. Only limited summary data is available for this year.$12.8$3.04$9.76$16.3$13.2$3.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.73$1.15$6.59$12.7$10.8$1.88
2021Summary only. Only limited summary data is available for this year.$5.61$0.63$4.97$2.66$2.40$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$0.64$4.49$10.2$8.80$1.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.49$3.03$8.45$8.34$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.53$2.90$8.60$8.25$0.35
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.43$2.56$8.47$7.70$0.76
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.34$1.79$6.88$7.14$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.39$0.34$2.05$7.21$7.23$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.42$0.36$2.06$7.55$7.44$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.39$1.95$7.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.44$1.79$6.53
2011Summary only. Only limited summary data is available for this year.$1.81$0.62$1.19$6.03$6.20$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.53$1.35$6.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$17,550,533
Mission and Program Overview

Mission

Act provides support to individuals with disabilities as participating members of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$353,801$7,620,243▲ $7,266,442
Savings and Temporary Cash Investments$2,172,625$2,343,442▲ $170,817
Cash and Non-Interest-Bearing Accounts$1,471,246$2,308,879▲ $837,633
Pledges and Grants Receivable$1,807,903$2,087,276▲ $279,373
Investments in Publicly Traded Securities$1,824,537$2,067,152▲ $242,615
Prepaid Expenses and Deferred Charges$677,307$602,118▼ $75,189
Intangible Assets$15,770$18,133▲ $2,363
Total Assets$12,797,444$17,955,343▲ $5,157,899
Other Assets Total$4,474,255$908,100▼ $3,566,155
Liabilities
Mortgage Notes Payable Secured by Investment Property$780,388$3,365,716▲ $2,585,328
Deferred Revenue$435,849$1,385,959▲ $950,110
Accounts Payable and Accrued Expenses$1,365,834$889,011▼ $476,823
Other Liabilities$454,164$335,503▼ $118,661
Total Liabilities$3,036,235$5,976,189▲ $2,939,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,761,209$11,979,154▲ $2,217,945
Total Net Assets Fund Balance$9,761,209$11,979,154▲ $2,217,945
Total Liabilities and Net Assets / Fund Balance$12,797,444$17,955,343▲ $5,157,899

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,999,321$1,044,582$8,043,903
Equipment$551,922$814,520$1,366,442
Land$69,000-$69,000
Other Assets Org$550,958--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Don LaffertyExecutive DirectorFT$183,023$33,871$216,894
Melody TroesserFinancial DirectorFT$122,380$17,300$139,680

Board Members and Trustees

NameTitle
Dan KellarPresident
Tony MayfieldVice President
Andrew PopplewellDirector
Courtney PulleyDirector
Dr Vovanti JonesDirector
Jennifer RukstadDirector
Mike DeshazoDirector
Stephanie BartonDirector
Tennille LesterDirector
Tina JonesDirector
Tracie RobertsDirector
Jeanne CollinsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$454,078
Program Service Revenue
$16,933,325
Investment Income
$153,337
Other Revenue
$9,793
All Other Contributions
$35,113
Change in Net Assets
$2,910,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,550,533
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$258,264
Total Revenue per Audited Statements
$17,808,797
Total Revenue per Form 990
$17,550,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,334,187
Other Expenses$2,305,769
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,668,011$1,223,546-$9,891,557
Payroll Taxes$889,319$131,871-$1,021,190
Other Employee Benefits$802,373$155,384-$957,757
Travel$511,454$33,977-$545,431
Occupancy$281,441$54,678-$336,119
Current Officers, Directors, Trustees, and Key Employees-$271,128-$271,128
Depreciation Depletion$122,344$70,535-$192,879
Pension Plan Contributions$148,231$44,324-$192,555
Office Expenses$55,565$120,226-$175,791
Fees for Services Other$20,166$143,354-$163,520
Insurance$129,183$13,439-$142,622
Other Expenses$39,417$69,064-$108,481
Fees for Services Legal$50,314$33,796-$84,110
Fees for Services Accounting-$76,325-$76,325
Interest$63,858--$63,858
Advertising$3,202$1,425-$4,627
All Other Expenses$2,244$222-$2,466
Total Functional Expenses$11,970,976$2,668,980$0$14,639,956

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,640,623
Expenses per Audited Statements$14,639,956
Total Expenses per Form 990$14,639,956
Expenses Not Reported on Form 990$667
Expenses Not Reported on Financial Statements$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability - Operating Short Term$177,315
Rou Liability - Operating Long Term$158,188
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The 990 tax return will be scanned and reviewed by the director of financial operations, who ensures the numbers align with the financial reports and discusses any necessary corrections with the auditing firm. The reviewed return is then emailed to all board members. The email will have the "read receipt" attached to it, so when the board member opens their email, the sender will be notified.”

Form 990, Part VI, Section B, Line 12C

“The executive director distributes a copy of the policy to board members upon membership and then again if any changes are made to the policy. The files are maintained by the executive director. Staff members sign a conflict of interest policy upon hire and then again if any changes are made to the policy. Copies are maintained in employee personnel records.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined based on an agency salary and wages table for each position. All positions have a 6 month introductory period, following which a person may be eligible to receive an increase if they have been successful in the performance of key functions identified in their job and subject to the availability of funds. This policy has been approved by the board of directors. Evaluations are completed based on the anniversary of the hire date.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Alternative Community Training Inc (tax)
EIN
43-1069698
Phone
5734749446
Address
1605 CHAPEL HILL B, COLUMBIA, MO 65203

Signing Officer

Name
Don Lafferty
Title
Executive Director
Phone
5734749446
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Kellar
Formed
1975
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
309
Volunteers
12

Preparer

Firm
Williams-keepers LLC
Address
2005 WEST BROADWAY SUITE 100, COLUMBIA, MO 65203
Preparer
Amanda Schultz
Phone
5734426171
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Employee retention tax credit deferred revenue -950,229.”

Part XII, Line 2C

“The process for selection of the independent auditor and oversight of the audit has not changed from prior year.”

Part XI, Line 9

“Employee retention tax credit deferred revenue. The income was reported on last year's form 990 following irs requirements to recognize the credit as income in the year it was claimed.”

Raw XML AppendixShowing 400 of 550 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/ActivityOrMissionDesc0ACT PROVIDES SUPPORT TO INDIVIDUALS WITH DISABILITIES AS PARTICIPATING MEMBERS OF THE COMMUNITY.
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IRS990/AdvertisingGrp/TotalAmt04627
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IRS990/AllOtherExpensesGrp/TotalAmt02466
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IRS990/BooksInCareOfDetail/PhoneNum05734749446
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01605 CHAPEL HILL SUITE B
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
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IRS990/BusinessRlnWithFamMemInd00
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0153337
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IRS990/CYOtherRevenueAmt09793
IRS990/CYProgramServiceRevenueAmt016933325
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IRS990/Form990PartVIISectionAGrp/PersonNm11STEPHANIE BARTON
IRS990/Form990PartVIISectionAGrp/PersonNm12DON LAFFERTY
IRS990/Form990PartVIISectionAGrp/PersonNm13MELODY TROESSER
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