Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 58-1889101 • 501(c)3 • Golden, MS
Profile
The association operates an adult training center that provides day habilitation services to individuals with intellectual and developmental disabilities in franklin county, alabama.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$81,164
Up $6,879 (+9.3%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$81,164
Up $6,879 (+9.3%) from 2023
Revenue
Up$6,880
Up $1,512 (+28%) from 2023
Expenses
Flat$0
Flat from 2023
Net Income
Up$6,880
Up $1,512 (+28%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The association operates an adult training center that provides day habilitation services to individuals with intellectual and developmental disabilities in franklin county, alabama.
The association operates an adult training center that provides day habilitation services to individuals with intellectual and developmental disabilities in franklin county, alabama. Agreement with scope 310 authority was terminated on july 11, 2022. Effective october 1, 2022 the board's mission is to support scholarship funds used to support scholarships for high school seniors who are training in the field of developmental educators to serve in the field for individuals with intellectual and developmental disabilities, both children and adults.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $37,529 | $37,677 | ▲ $148 |
| Land, Buildings, and Equipment, Net | $28,482 | $28,227 | ▼ $255 |
| Cash and Non-Interest-Bearing Accounts | $7,834 | $14,820 | ▲ $6,986 |
| Total Assets | $74,285 | $81,164 | ▲ $6,879 |
| Other Assets Total | $440 | $440 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $74,285 | $81,164 | ▲ $6,879 |
| Total Net Assets Fund Balance | $74,285 | $81,164 | ▲ $6,879 |
| Total Liabilities and Net Assets / Fund Balance | $74,285 | $81,164 | ▲ $6,879 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $227 | $60,290 | $60,517 |
| Land | $28,000 | - | $28,000 |
| Name | Title |
|---|---|
| Ralph Winchester | President |
| Stacy Day | Director |
| Cheryl Winchester | Trustee/dire |
| Shara Allison | Secretary |
| Peggy Vick | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Ralph winchester cheryl winchester president director spouses larry smith shelia smith director director spouse”
“Arc of franklin county hires its executive director who manages the day to day operations of the center. Arc has an agreement with shoals committee on programs and employment for mental retardation inc (another not for profit organization - scope 310 authority 63-1048330)for assistance with financial, employment, payroll and support services.”
“Members are volunteers and are elected by the present board members.”
“President is allowed to operate the day to day operations and the board of directors support and assist. Major decisions are approved by the board of directors as to financial activities and the overall operations.”
“Board members are notified that 990 has been completed and executive director provides copy to board for their review. No longer has an executive director as of july 11, 2022 agreement with scope 310 authority was terminated on july 11, 2022.”
“The conflicts policy is in the board manual of policies and procedures and the employees policies and procedures as provided by the scope 31o authority. Arc has an agreement with scope 310 authority for the provision of financial, employment, payroll and support activities. The executive director of scope 310 authority and the executive director of arc of franklin county have overall responsibility for the enforcement of the conflicts policy. Agreement with scope 310 authority was terminated on july 11, 2022.”
“Subject to approval of the board of directors. No one receives any compensation effective july 11, 2022”
“Subject to approval of the board of directors and the executive director. Agreement with scope 310 authority was terminated on july 11, 2022.”
“Available upon request to the board president.”
“The association operates an adult training center that provides day habilitation services to individuals with intellectual and developmental disabilities in franklin county, alabama. Agreement with scope 310 authority was terminated on july 11, 2022. Effective october 1, 2022 the board's mission is to support scholarship funds used to support scholarships for high school seniors who are training in the field of developmental educators to serve in the field for individuals with intellectual and developmental disabilities, both children and adults.”
“Training center was closed as of july 11, 2022. Volunteers help with selection process for scholarship recipients.”
“Provide adult training center for individuals with intellectual and developmental disabilities in franklin county, alabama. Funds used to support scholarships for high school seniors who are training in the field of developmental educators to serve in the field for individuals with intellectual and developmental disabilities, both children and adults.”
“ROUNDING -1”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE ADULT TRAINING CENTER FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA. FUNDS USED TO SUPPORT SCHOLARSHIPS FOR HIGH SCHOOL SENIORS WHO ARE TRAINING IN THE FIELD OF DEVELOPMENTAL EDUCATORS TO SERVE IN THE FIELD FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, BOTH CHILDREN AND ADULTS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION OPERATES AN ADULT TRAINING CENTER THAT PROVIDES DAY HABILITATION SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA. AGREEMENT WITH SCOPE 310 AUTHORITY WAS TERMINATED ON JULY 11, 2022. EFFECTIVE OCTOBER 1, 2022 THE BOARD'S MISSION IS TO SUPPORT SCHOLARSHIP FUNDS USED TO SUPPORT SCHOLARSHIPS FOR HIGH SCHOOL SENIORS WHO ARE TRAINING IN THE FIELD OF DEVELOPMENTAL EDUCATORS TO SERVE IN THE FIELD FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, BOTH CHILDREN AND ADULTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRAINING CENTER WAS CLOSED AS OF JULY 11, 2022. VOLUNTEERS HELP WITH SELECTION PROCESS FOR SCHOLARSHIP RECIPIENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDE ADULT TRAINING CENTER FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA. FUNDS USED TO SUPPORT SCHOLARSHIPS FOR HIGH SCHOOL SENIORS WHO ARE TRAINING IN THE FIELD OF DEVELOPMENTAL EDUCATORS TO SERVE IN THE FIELD FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, BOTH CHILDREN AND ADULTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RALPH WINCHESTER CHERYL WINCHESTER PRESIDENT DIRECTOR SPOUSES LARRY SMITH SHELIA SMITH DIRECTOR DIRECTOR SPOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ARC OF FRANKLIN COUNTY HIRES ITS EXECUTIVE DIRECTOR WHO MANAGES THE DAY TO DAY OPERATIONS OF THE CENTER. ARC HAS AN AGREEMENT WITH SHOALS COMMITTEE ON PROGRAMS AND EMPLOYMENT FOR MENTAL RETARDATION INC (ANOTHER NOT FOR PROFIT ORGANIZATION - SCOPE 310 AUTHORITY 63-1048330)FOR ASSISTANCE WITH FINANCIAL, EMPLOYMENT, PAYROLL AND SUPPORT SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MEMBERS ARE VOLUNTEERS AND ARE ELECTED BY THE PRESENT BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PRESIDENT IS ALLOWED TO OPERATE THE DAY TO DAY OPERATIONS AND THE BOARD OF DIRECTORS SUPPORT AND ASSIST. MAJOR DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS AS TO FINANCIAL ACTIVITIES AND THE OVERALL OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | BOARD MEMBERS ARE NOTIFIED THAT 990 HAS BEEN COMPLETED AND EXECUTIVE DIRECTOR PROVIDES COPY TO BOARD FOR THEIR REVIEW. NO LONGER HAS AN EXECUTIVE DIRECTOR AS OF JULY 11, 2022 AGREEMENT WITH SCOPE 310 AUTHORITY WAS TERMINATED ON JULY 11, 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE CONFLICTS POLICY IS IN THE BOARD MANUAL OF POLICIES AND PROCEDURES AND THE EMPLOYEES POLICIES AND PROCEDURES AS PROVIDED BY THE SCOPE 31O AUTHORITY. ARC HAS AN AGREEMENT WITH SCOPE 310 AUTHORITY FOR THE PROVISION OF FINANCIAL, EMPLOYMENT, PAYROLL AND SUPPORT ACTIVITIES. THE EXECUTIVE DIRECTOR OF SCOPE 310 AUTHORITY AND THE EXECUTIVE DIRECTOR OF ARC OF FRANKLIN COUNTY HAVE OVERALL RESPONSIBILITY FOR THE ENFORCEMENT OF THE CONFLICTS POLICY. AGREEMENT WITH SCOPE 310 AUTHORITY WAS TERMINATED ON JULY 11, 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS. NO ONE RECEIVES ANY COMPENSATION EFFECTIVE JULY 11, 2022 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. AGREEMENT WITH SCOPE 310 AUTHORITY WAS TERMINATED ON JULY 11, 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | AVAILABLE UPON REQUEST TO THE BOARD PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | ROUNDING -1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 74285 |
| IRS990/TotalAssetsEOYAmt | 0 | 81164 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 74285 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 81164 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 74285 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 81164 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6880 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6880 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 74285 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 81164 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 777 DOUBLE H AVE |
| IRS990/USAddress/CityNm | 0 | RED BAY |
| IRS990/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990/USAddress/ZIPCd | 0 | 35582 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RALPH WINCHESTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2566680247 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION FOR RETARDED CITIZENS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ARC OF FRANKLIN COUNTY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ASSO |
| ReturnHeader/Filer/EIN | 0 | 581889101 |
| ReturnHeader/Filer/PhoneNum | 0 | 6627061210 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 332 COUNTY LINE RD NE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GOLDEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38847 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 631014464 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JOE M TUCKER CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 866 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RUSSELLVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 35653 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2563322004 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOE M TUCKER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-14T14:43:47-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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