Civic Intelligence

Leadership Birmingham Inc. An

990 • Fiscal year 2020 • EIN 63-0833118

Jul 01, 2019 to Jun 30, 2020 • Filed on May 07, 2021

PO Box 2641Birmingham, AL 35291

(205) 252-4496

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$101,500

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 30.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

44th percentile

0.4%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

8.2%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$447,969

Up $1,679 (+0.4%) from 2019

Net Assets

Up

$446,783

Up $1,779 (+0.4%) from 2019

Liabilities

Down

$1,186

Down $100 (-7.8%) from 2019

Revenue

Up

$335,137

Up $25,373 (+8.2%) from 2019

Expenses

Down

$333,358

Down $27,133 (-7.5%) from 2019

Net Income

Up

$1,779

Up $52,506 (+104%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $404,067Liabilities 2011: $47,827Net Assets 2011: $356,2402011Assets 2012: $435,784Liabilities 2012: $50,450Net Assets 2012: $385,3342012Assets 2013: $498,809Liabilities 2013: $59,271Net Assets 2013: $439,5382013Assets 2014: $530,144Liabilities 2014: $69,935Net Assets 2014: $460,2092014Assets 2015: $531,283Liabilities 2015: $65,095Net Assets 2015: $466,1882015Assets 2016: $512,477Liabilities 2016: $63,818Net Assets 2016: $448,6592016Assets 2017: $504,646Liabilities 2017: $63,773Net Assets 2017: $440,8732017Assets 2018: $496,981Liabilities 2018: $1,250Net Assets 2018: $495,7312018Assets 2019: $446,290Liabilities 2019: $1,286Net Assets 2019: $445,0042019Assets 2020: $447,969Liabilities 2020: $1,186Net Assets 2020: $446,7832020Assets 2021: $451,524Liabilities 2021: $44,250Net Assets 2021: $407,2742021Assets 2022: $430,831Liabilities 2022: $21,750Net Assets 2022: $409,0812022Assets 2023: $439,032Liabilities 2023: $55,000Net Assets 2023: $384,0322023Assets 2024: $408,766Liabilities 2024: $4,870Net Assets 2024: $403,8962024

Highlighted filing

2020

Assets$447,969
Liabilities$1,186
Net Assets$446,783

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $250,866Expenses 2011: $218,280Net Income 2011: $32,5862011Revenue 2012: $241,183Expenses 2012: $212,089Net Income 2012: $29,0942012Revenue 2013: $266,847Expenses 2013: $212,643Net Income 2013: $54,2042013Revenue 2014: $249,389Expenses 2014: $228,718Net Income 2014: $20,6712014Revenue 2015: $234,496Expenses 2015: $228,517Net Income 2015: $5,9792015Revenue 2016: $221,223Expenses 2016: $238,752Net Income 2016: -$17,5292016Revenue 2017: $246,354Expenses 2017: $254,140Net Income 2017: -$7,7862017Revenue 2018: $321,370Expenses 2018: $266,512Net Income 2018: $54,8582018Revenue 2019: $309,764Expenses 2019: $360,491Net Income 2019: -$50,7272019Revenue 2020: $335,137Expenses 2020: $333,358Net Income 2020: $1,7792020Revenue 2021: $250,336Expenses 2021: $289,845Net Income 2021: -$39,5092021Revenue 2022: $371,152Expenses 2022: $369,345Net Income 2022: $1,8072022Revenue 2023: $361,810Expenses 2023: $386,859Net Income 2023: -$25,0492023Revenue 2024: $444,707Expenses 2024: $424,843Net Income 2024: $19,8642024

Highlighted filing

2020

Revenue$335,137
Expenses$333,358
Net Income$1,779
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.2
Gross Receipts
$335,137
Mission and Program Overview

Mission

Leadership birmingham educates leaders about greater birmingham's issues and challenges to inspire them to greater individual and group action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$372,884$377,569▲ $4,685
Savings and Temporary Cash Investments$70,000$70,000→ $0
Accounts Receivable$1,500$0▼ $1,500
Land, Buildings, and Equipment, Net$600$400▼ $200
Total Assets$446,290$447,969▲ $1,679
Other Assets Total$1,306$0▼ $1,306
Liabilities
Other Liabilities$1,250$0▼ $1,250
Accounts Payable and Accrued Expenses$36$1,186▲ $1,150
Total Liabilities$1,286$1,186▼ $100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$432,929$438,208▲ $5,279
Net Assets With Donor Restrictions$12,075$8,575▼ $3,500
Total Net Assets Fund Balance$445,004$446,783▲ $1,779
Total Liabilities and Net Assets / Fund Balance$446,290$447,969▲ $1,679

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$400$18,839$19,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Libba VaughanExecutive DirectorFT$101,500$101,500
Revenue and Support

Revenue Composition

Contributions and Grants
$199,086
Program Service Revenue
$87,161
Investment Income
$3,490
Other Revenue
$45,400
All Other Contributions
$199,086
Change in Net Assets
$1,779

Audited Revenue Reconciliation

Revenue per Audited Statements
$335,137
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,000
Total Revenue per Audited Statements
$353,137
Total Revenue per Form 990
$335,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,433
Other Expenses$114,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$97,750$3,750-$101,500
Other Salaries and Wages$97,660$3,750-$101,410
Conferences and Meetings$21,772--$21,772
Payroll Taxes$11,642$3,881-$15,523
Other Expenses$7,160$2,386-$9,546
Fees for Services Accounting-$9,319-$9,319
All Other Expenses$1,764$7,542-$9,306
Office Expenses-$4,487-$4,487
Information Technology-$4,337-$4,337
Insurance-$2,306-$2,306
Depreciation Depletion-$200-$200
Total Functional Expenses$275,411$57,947$0$333,358

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$351,358
Expenses per Audited Statements$333,358
Total Expenses per Form 990$333,358
Expenses Not Reported on Form 990$18,000
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
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

Due to the large number of board members, the organization's financial committee reviews and approves the 990 prior to filing.

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

Each director must acknowledge adherence to the policy in writing on an annual basis. Likewise, as administered by the executive director for leadership birmingham, each staff member must complete such a certification upon his or her employment and on an annual basis thereafter.

Form 990, Part VI, Section B, Line 15

Leadership birmingham has a process in place in which the compensation for the executive director and other employees is determined for each year in question. The first part of determining the compensation for each employee is to compare the prior year salary to the salaries paid by other foundations who operate for similar tax-exempt purposes. Once the comparison has been made, the chairman of the board makes a recommendation to the board of directors as to any changes in the compensation paid from prior years. The deliberation and ultimate decision by the board is documented within meeting minutes.

Form 990, Part VI, Section C, Line 19

Leadership birmingham makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Leadership Birmingham Inc
EIN
63-0833118
Phone
2052524496
Address
PO BOX 2641, BIRMINGHAM, AL 35291

Signing Officer

Name
Libba Vaughan
Title
Executive Director
Phone
2052524496
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Libba Vaughan
Formed
1981
Legal Domicile
Al
Voting Board Members
60
Independent Board Members
59
Employees
3
Volunteers
550

Preparer

Firm
Dipiazza Larocca Heeter & Co LLC
Address
P O BOX 530095, BIRMINGHAM, AL 35253-0095
Preparer
Monty S Waites CPA
Phone
2058719973
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization applies authoritative guidance relating to uncertainty in income taxes. This guidance requires entities to assess their tax positions for the likelihood that they would be overturned upon internal revenue service (irs) examination or upon examination by state taxing authorities. In accordance with this guidance, the organization has assessed its tax positions and determined that it does not have any positions at june 30, 2020 that it would be unable to substantiate. Under statute, the organization is subject to irs and state taxing authority review for tax years 2014 through 2019. The organization has filed tax returns through 2019.

Raw XML AppendixShowing 400 of 804 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/ActivityOrMissionDesc0LEADERSHIP BIRMINGHAM EDUCATES LEADERS ABOUT GREATER BIRMINGHAM'S ISSUES AND CHALLENGES TO INSPIRE THEM TO GREATER INDIVIDUAL AND GROUP ACTION.
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IRS990/Desc0DURING THE 2019-2020 PROGRAM YEAR, LEADERSHIP BIRMINGHAM PROVIDED OVER 200 HOURS OF ENGAGING EDUCATIONAL CONTENT TO A CLASS OF 58 DIVERSE LEADERS FROM THE CORPORATE, CIVIC, SMALL BUSINESS, CREATIVE, NONPROFIT, HEALTHCARE, JUDICIAL, GOVERNMENT, RELIGIOUS AND ACADEMIC INSTITUTIONS, SECTORS, AND COMMUNITIES. THE LEADERSHIP BIRMINGHAM CLASS OF 2020 LEARNED ABOUT OUR AREA'S CRITICAL ISSUES IN EDUCATION, ECONOMIC DEVELOPMENT, JUSTICE, LOCAL AND REGIONAL GOVERNMENT, HEALTH, DIVERSITY AND INCLUSION, HUMAN SERVICES AND QUALITY OF LIFE FROM OVER 300 EXPERTS. FOR THEIR FINAL GROUP PROJECT, THEY HOSTED A SERIES OF VIRTUAL COMMUNITY DISCUSSIONS ON RACE AND SYSTEMIC RACISM.
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IRS990/Form990PartVIISectionAGrp/PersonNm3DR RAY L WATTS
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IRS990/Form990PartVIISectionAGrp/PersonNm5HON RANDALL WOODFIN
IRS990/Form990PartVIISectionAGrp/PersonNm6HON SHARON L BLACKBURN
IRS990/Form990PartVIISectionAGrp/PersonNm7HON U W CLEMON
IRS990/Form990PartVIISectionAGrp/PersonNm8MR ALAN ZEIGLER
IRS990/Form990PartVIISectionAGrp/PersonNm9MR ANTHONY JOSEPH
IRS990/Form990PartVIISectionAGrp/PersonNm10MR CHRISTOPHER NANNI
IRS990/Form990PartVIISectionAGrp/PersonNm11MR CLAUDE B NIELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm12MS MYEISHA D HUTCHINSON
IRS990/Form990PartVIISectionAGrp/PersonNm13DR NATALIE DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm14MR CRAFT O'NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm15MR DREW LANGLOH
IRS990/Form990PartVIISectionAGrp/PersonNm16MR EDGAR MARX
IRS990/Form990PartVIISectionAGrp/PersonNm17MR G RUFFNER PAGE JR
IRS990/Form990PartVIISectionAGrp/PersonNm18MR GUIN ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm19MR HERSCHELL HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm20MR J MASON DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm21MR J THOMAS HILL
IRS990/Form990PartVIISectionAGrp/PersonNm22MR JEFFREY A BAYER
IRS990/Form990PartVIISectionAGrp/PersonNm23MR JIM GORRIE
IRS990/Form990PartVIISectionAGrp/PersonNm24MR JIM SOKOL
IRS990/Form990PartVIISectionAGrp/PersonNm25MR JOE HAMPTON
IRS990/Form990PartVIISectionAGrp/PersonNm26MR DANIEL COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm27MR DON LOGAN
IRS990/Form990PartVIISectionAGrp/PersonNm28MR JOEL ROTENSTREICH
IRS990/Form990PartVIISectionAGrp/PersonNm29MR JOHN D JOHNS
IRS990/Form990PartVIISectionAGrp/PersonNm30MR JOHN J MCMAHON JR
IRS990/Form990PartVIISectionAGrp/PersonNm31DR ANDREW WESTMORELAND
IRS990/Form990PartVIISectionAGrp/PersonNm32MR LARRY THORNTON
IRS990/Form990PartVIISectionAGrp/PersonNm33MR MARK CROSSWHITE
IRS990/Form990PartVIISectionAGrp/PersonNm34MR NELSON S BEAN
IRS990/Form990PartVIISectionAGrp/PersonNm35MR NICK WILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm36MR PHILIPPE W LATHROP
IRS990/Form990PartVIISectionAGrp/PersonNm37MR R LEE SMITH JR
IRS990/Form990PartVIISectionAGrp/PersonNm38MR RICHARD ARRINGTON JR
IRS990/Form990PartVIISectionAGrp/PersonNm39MR RICHARD J BIELEN
IRS990/Form990PartVIISectionAGrp/PersonNm40MR RICHARD PIZITZ
IRS990/Form990PartVIISectionAGrp/PersonNm41MR ROBERT KELLY
IRS990/Form990PartVIISectionAGrp/PersonNm42MR TIM VINES
IRS990/Form990PartVIISectionAGrp/PersonNm43MR WAYNE HUTCHENS
IRS990/Form990PartVIISectionAGrp/PersonNm44MR WILLIAM D RITTER
IRS990/Form990PartVIISectionAGrp/PersonNm45MR WILLIAM E SMITH JR
IRS990/Form990PartVIISectionAGrp/PersonNm46MR WM MICHAEL WARREN JR
IRS990/Form990PartVIISectionAGrp/PersonNm47MS CATHY O FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm48MS CATHY SLOSS JONES
IRS990/Form990PartVIISectionAGrp/PersonNm49MS CATHY WRIGHT ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm50MS EMILY HESS LEVINE
IRS990/Form990PartVIISectionAGrp/PersonNm51MS JOYCE SHEVIN
IRS990/Form990PartVIISectionAGrp/PersonNm52MS JUDITH S CRITTENDEN
IRS990/Form990PartVIISectionAGrp/PersonNm53MS KATE NIELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm54MS KELLY CARUSO
IRS990/Form990PartVIISectionAGrp/PersonNm55MS LEIGH COLLIER
IRS990/Form990PartVIISectionAGrp/PersonNm56MS ODESSA WOOLFOLK
IRS990/Form990PartVIISectionAGrp/PersonNm57MR JOHN TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm58MS BOBBIE KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm59MS ANN D FLORIE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt360
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt460
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt470
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt510
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt520
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt530
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt540
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt560
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt590
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.09$0.05$4.04$4.45$4.25$0.20
2023Detailed filing. Detailed filing data is available for this year.$4.39$0.55$3.84$3.62$3.87$0.25
2022Detailed filing. Detailed filing data is available for this year.$4.31$0.22$4.09$3.71$3.69$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.52$0.44$4.07$2.50$2.90$0.40
2020Detailed filing. Detailed filing data is available for this year.$4.48$0.01$4.47$3.35$3.33$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.46$0.01$4.45$3.10$3.60$0.51
2018Detailed filing. Detailed filing data is available for this year.$4.97$0.01$4.96$3.21$2.67$0.55
2017Detailed filing. Detailed filing data is available for this year.$5.05$0.64$4.41$2.46$2.54$0.08
2016Summary only. Only limited summary data is available for this year.$5.12$0.64$4.49$2.21$2.39$0.18
2015Summary only. Only limited summary data is available for this year.$5.31$0.65$4.66$2.34$2.29$0.06
2014Summary only. Only limited summary data is available for this year.$5.30$0.70$4.60$2.49$2.29$0.21
2013Summary only. Only limited summary data is available for this year.$4.99$0.59$4.40$2.67$2.13$0.54
2012Summary only. Only limited summary data is available for this year.$4.36$0.50$3.85$2.41$2.12$0.29
2011Summary only. Only limited summary data is available for this year.$4.04$0.48$3.56$2.51$2.18$0.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits