Civic Intelligence

Alabama Policy Institute Inc

EIN 63-0809568 • 501(c)3 • Birmingham, AL

Profile

The primary mission of the alabama policy institute, inc. Is to provide information to the people of alabama about primarily statewide legislative activity, and to promote and defend policies that preserve the principles of free markets, limited government, and strong families.

200 Missionary Ridge Dr Ste 110Birmingham, AL 35242

alabamapolicy.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$118,784

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-7.4%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-51%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$982,380

Down $78,822 (-7.4%) from 2023

Liabilities

Down

$13,841

Down $5,111 (-27%) from 2023

Net Assets

Down

$968,539

Down $73,711 (-7.1%) from 2023

Revenue

Down

$728,909

Down $771,877 (-51%) from 2023

Expenses

Down

$802,620

Down $382,296 (-32%) from 2023

Net Income

Down

-$73,711

Down $389,581 (-123%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $611,366Liabilities 2011: $34,485Net Assets 2011: $576,8812011Assets 2012: $536,390Liabilities 2012: $29,893Net Assets 2012: $506,4972012Assets 2013: $503,896Liabilities 2013: $6,542Net Assets 2013: $497,3542013Assets 2014: $472,035Liabilities 2014: $3,116Net Assets 2014: $468,9192014Assets 2015: $515,547Liabilities 2015: $7,030Net Assets 2015: $508,5172015Assets 2016: $540,880Liabilities 2016: $26,650Net Assets 2016: $514,2302016Assets 2017: $496,209Liabilities 2017: $96,030Net Assets 2017: $400,1792017Assets 2018: $272,625Liabilities 2018: $31,873Net Assets 2018: $240,7522018Assets 2019: $270,839Liabilities 2019: $5,655Net Assets 2019: $265,1842019Assets 2020: $363,839Liabilities 2020: $7,024Net Assets 2020: $356,8152020Assets 2021: $699,257Liabilities 2021: $34,393Net Assets 2021: $664,8642021Assets 2022: $756,134Liabilities 2022: $29,754Net Assets 2022: $726,3802022Assets 2023: $1,061,202Liabilities 2023: $18,952Net Assets 2023: $1,042,2502023Assets 2024: $982,380Liabilities 2024: $13,841Net Assets 2024: $968,5392024

Highlighted filing

2024

Assets$982,380
Liabilities$13,841
Net Assets$968,539

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,110,4372011Revenue 2012: $1,148,661Expenses 2012: $1,219,046Net Income 2012: -$70,3852012Expenses 2013: $1,176,0742013Revenue 2014: $1,284,061Expenses 2014: $1,312,496Net Income 2014: -$28,4352014Revenue 2015: $1,091,626Expenses 2015: $1,052,028Net Income 2015: $39,5982015Revenue 2016: $1,023,656Expenses 2016: $1,017,943Net Income 2016: $5,7132016Revenue 2017: $1,076,626Expenses 2017: $1,190,677Net Income 2017: -$114,0512017Revenue 2018: $947,579Expenses 2018: $1,107,006Net Income 2018: -$159,4272018Revenue 2019: $931,674Expenses 2019: $907,242Net Income 2019: $24,4322019Revenue 2020: $962,542Expenses 2020: $956,853Net Income 2020: $5,6892020Revenue 2021: $1,955,003Expenses 2021: $1,646,954Net Income 2021: $308,0492021Revenue 2022: $3,356,326Expenses 2022: $3,294,810Net Income 2022: $61,5162022Revenue 2023: $1,500,786Expenses 2023: $1,184,916Net Income 2023: $315,8702023Revenue 2024: $728,909Expenses 2024: $802,620Net Income 2024: -$73,7112024

Highlighted filing

2024

Revenue$728,909
Expenses$802,620
Net Income-$73,711

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.97$0.73$0.80$0.07
2023Summary only. Only limited summary data is available for this year.$1.06$0.02$1.04$1.50$1.18$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.03$0.73$3.36$3.29$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.03$0.66$1.96$1.65$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.36$0.96$0.96$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.01$0.27$0.93$0.91$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.03$0.24$0.95$1.11$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.10$0.40$1.08$1.19$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.03$0.51$1.02$1.02$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$1.09$1.05$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$1.28$1.31$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.50$1.18
2012Summary only. Only limited summary data is available for this year.$0.54$0.03$0.51$1.15$1.22$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.03$0.58$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$728,909
Mission and Program Overview

Mission

The primary mission of alabama policy institute, inc. Is to provide information to the people of alabama about the legislative issues being debated in montgomery and washington, d.c., and to be a reliable resource to our elected representatives on public policy issues

Sound public policy through research, advocacy, and public non-partisan education efforts

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$825,014-
Cash and Non-Interest-Bearing Accounts$1,029,708$149,451▼ $880,257
Prepaid Expenses and Deferred Charges$28,274$4,695▼ $23,579
Total Assets$1,061,202$982,380▼ $78,822
Other Assets Total$3,220$3,220→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,307$13,841▲ $10,534
Unsecured Notes Loans Payable$10,000--
Other Liabilities$5,645--
Total Liabilities$18,952$13,841▼ $5,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,042,250$968,539▼ $73,711
Total Net Assets Fund Balance$1,042,250$968,539▼ $73,711
Total Liabilities and Net Assets / Fund Balance$1,061,202$982,380▼ $78,822

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,669$4,669
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie SmithPresident/ceFT$118,784$118,784

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$699,732
Program Service Revenue
$21,040
Investment Income
$8,137
Other Revenue
$0
All Other Contributions
$699,732
Change in Net Assets
$-73,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,070
Salaries, Compensation, and Employee Benefits$281,550
Grants and Similar Amounts Paid$25,000
Total Fundraising Expense$18,948
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$83,149$23,757$11,878$118,784
Other Salaries and Wages$65,667$32,167$2,999$100,833
Fees for Services Other$53,000--$53,000
Other Employee Benefits$29,212$14,310$1,334$44,856
Occupancy$30,466$7,617-$38,083
Other Expenses$26,252--$26,252
Grants to Domestic Orgs$25,000--$25,000
Fees for Services Accounting-$19,883-$19,883
Office Expenses$11,486$7,657-$19,143
Payroll Taxes$11,538$4,432$1,107$17,077
Information Technology$13,042$1,630$1,630$16,302
Travel$15,984--$15,984
Fees for Services Legal$14,350--$14,350
Insurance$8,452$2,113-$10,565
Conferences and Meetings$8,590--$8,590
All Other Expenses$1,516--$1,516
Total Functional Expenses$670,106$113,566$18,948$802,620
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alabama Forestry AssociationMontgomery, ALC6Program Services$25,000
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 2

Al worthington nancy worthington director director family alastair muir-taylor lisa ann muir-taylor director director family austin brooks lindsay brooks director director family bob couch mary ann couch director director family brad herold ellen herold director director family bruce dunbar ida dunbar director director family bryan word holly word director director family danny mckinney amy mckinney director director family don hendry janice hendry director director family dr. Gene brabston trinka brabston director director family dr. John collier julie collier director director family dr. Michael brown kay brown director director family garry ard katherine ard director director family greg brown dee brown director director family jerod pilot jordan pilot director director family jim terry darcy terry director director family john parker maymoss parker director director family josh jones jennifer jones director director family kevin o'neill angela o'neill director director family neil kennedy helen kennedy director director family randy pittman daina pittman director director family richard b. Garrett judy garrett director director family richard stimpson leah stimpson director director family rod steakley linda steakley director director family scott stewart kellie stewart director director family stephanie smith dalton smith director/ceo director family tom bradford mary anne bradford director director family

Form 990, Page 6, Part VI, Line 11B

Form 990 is made available to the board for review prior to its filing each year. The chief executive officer is responsible for signing and filing form 990.

Form 990, Page 6, Part VI, Line 12C

The organization has an employee handbook which includes a conflict of interest policy and the employee requirements in relation to that policy. The organization monitors and enforces compliance by requiring officers, directors, and key employees to annually disclose interests that could give rise to conflicts via an electronically signed written statement.

Form 990, Page 6, Part VI, Line 15A

The organization has a compensation review committee that reviews annually the compensation of the executive director, officers, and key employees. The committee utilizes comparative nonprofit organization salaries as published by the state policy network for similar size state policy organizations.

Form 990, Page 6, Part VI, Line 15B

The organization has a compensation review committee that reviews annually the compensation of the executive director, officers, and key employees. The committee utilizes comparative nonprofit organization salaries as published by the state policy network for similar size state policy organizations.

Form 990, Page 6, Part VI, Line 19

The organization makes its financial statements and other governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Alabama Policy Institute Inc
EIN
63-0809568
Phone
2058709900
Address
200 MISSIONARY RIDGE DR STE 110, BIRMINGHAM, AL 35242

Signing Officer

Name
Stephanie Smith
Title
President/CEO
Phone
2058709900
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Smith
Formed
1981
Legal Domicile
Al
Voting Board Members
55
Independent Board Members
54
Employees
3
Volunteers
54

Preparer

Firm
Luca
Address
3212 6TH AVE S STE 100, BIRMINGHAM, AL 35222
Preparer
Talmadge Fulmer Iii
Phone
2057194151
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary mission of the alabama policy institute, inc. Is to provide information to the people of alabama about primarily statewide legislative activity, and to promote and defend policies that preserve the principles of free markets, limited government, and strong families.

Raw XML AppendixShowing 400 of 758 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm7LINDSAY BROOKS
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IRS990/Form990PartVIISectionAGrp/PersonNm9DR MICHAEL BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm10GREG BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm11KAY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm12DR GENE BRABSTON
IRS990/Form990PartVIISectionAGrp/PersonNm13MARY ANNE BRADFORD
IRS990/Form990PartVIISectionAGrp/PersonNm14DR JOHN COLLIER
IRS990/Form990PartVIISectionAGrp/PersonNm15JULIE COLLIER
IRS990/Form990PartVIISectionAGrp/PersonNm16BOB COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm17MARY ANN COUCH
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IRS990/Form990PartVIISectionAGrp/PersonNm23ELLEN HEROLD
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IRS990/Form990PartVIISectionAGrp/PersonNm25JOSH JONES
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IRS990/Form990PartVIISectionAGrp/PersonNm30LISA ANN MUIR-TAYLOR
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IRS990/Form990PartVIISectionAGrp/PersonNm33KEVIN O'NEILL
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IRS990/Form990PartVIISectionAGrp/PersonNm50MARY WILLIAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm51BRYAN WORD
IRS990/Form990PartVIISectionAGrp/PersonNm52HOLLY WORD
IRS990/Form990PartVIISectionAGrp/PersonNm53AL WORTHINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm54NANCY WORTHINGTON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt360
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt480

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