Civic Intelligence

Athens Limestone Assoc for Retarded

EIN 63-0859200 • 501(c)3 • Athens, AL

Profile

To provide employment for mentally challenged individuals.

501 Gale LaneAthens, AL 35611

n/A

Siviq Scores

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

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

49th percentile

3.0%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

34th percentile

-2.1%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Up

$984,014

Up $28,699 (+3.0%) from 2023

Liabilities

Flat

$7,000

Flat from 2023

Net Assets

Up

$977,014

Up $28,699 (+3.0%) from 2023

Revenue

Down

$146,935

Down $3,100 (-2.1%) from 2023

Expenses

Down

$118,236

Down $28,368 (-19%) from 2023

Net Income

Up

$28,699

Up $25,268 (+736%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $859,799Liabilities 2010: $36,568Net Assets 2010: $823,2312010Assets 2011: $830,342Liabilities 2011: $3,000Net Assets 2011: $827,3422011Assets 2012: $837,398Liabilities 2012: $760Net Assets 2012: $836,6382012Assets 2013: $842,678Liabilities 2013: $220Net Assets 2013: $842,4582013Assets 2014: $848,745Liabilities 2014: $893Net Assets 2014: $847,8522014Assets 2015: $856,070Liabilities 2015: $696Net Assets 2015: $855,3742015Assets 2016: $855,181Liabilities 2016: $853Net Assets 2016: $854,3282016Assets 2017: $880,969Liabilities 2017: $2,430Net Assets 2017: $878,5392017Assets 2018: $877,450Liabilities 2018: $2,432Net Assets 2018: $875,0182018Assets 2019: $920,556Liabilities 2019: $4,868Net Assets 2019: $915,6882019Assets 2020: $958,895Liabilities 2020: $0Net Assets 2020: $958,8952020Assets 2021: $956,032Liabilities 2021: $0Net Assets 2021: $956,0322021Assets 2022: $944,884Liabilities 2022: $0Net Assets 2022: $944,8842022Assets 2023: $955,315Liabilities 2023: $7,000Net Assets 2023: $948,3152023Assets 2024: $984,014Liabilities 2024: $7,000Net Assets 2024: $977,0142024

Highlighted filing

2024

Assets$984,014
Liabilities$7,000
Net Assets$977,014

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $146,7232010Revenue 2011: $172,262Expenses 2011: $168,151Net Income 2011: $4,1112011Expenses 2012: $143,7422012Expenses 2013: $157,3212013Revenue 2014: $164,167Expenses 2014: $158,773Net Income 2014: $5,3942014Revenue 2015: $177,439Expenses 2015: $169,917Net Income 2015: $7,5222015Revenue 2016: $161,973Expenses 2016: $163,019Net Income 2016: -$1,0462016Revenue 2017: $171,203Expenses 2017: $146,992Net Income 2017: $24,2112017Revenue 2018: $177,329Expenses 2018: $175,358Net Income 2018: $1,9712018Revenue 2019: $188,783Expenses 2019: $148,113Net Income 2019: $40,6702019Revenue 2020: $203,523Expenses 2020: $148,316Net Income 2020: $55,2072020Revenue 2021: $72,352Expenses 2021: $75,215Net Income 2021: -$2,8632021Revenue 2022: $62,111Expenses 2022: $73,259Net Income 2022: -$11,1482022Revenue 2023: $150,035Expenses 2023: $146,604Net Income 2023: $3,4312023Revenue 2024: $146,935Expenses 2024: $118,236Net Income 2024: $28,6992024

Highlighted filing

2024

Revenue$146,935
Expenses$118,236
Net Income$28,699

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.84$0.07$9.77$1.47$1.18$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.55$0.07$9.48$1.50$1.47$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.45$0.00$9.45$0.62$0.73$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.56$0.00$9.56$0.72$0.75$0.03
2020Detailed filing. Detailed filing data is available for this year.$9.59$0.00$9.59$2.04$1.48$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.21$0.05$9.16$1.89$1.48$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.77$0.02$8.75$1.77$1.75$0.02
2017Detailed filing. Detailed filing data is available for this year.$8.81$0.02$8.79$1.71$1.47$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.55$0.01$8.54$1.62$1.63$0.01
2015Detailed filing. Detailed filing data is available for this year.$8.56$0.01$8.55$1.77$1.70$0.08
2014Detailed filing. Detailed filing data is available for this year.$8.49$0.01$8.48$1.64$1.59$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.43$0.00$8.42$1.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.37$0.01$8.37$1.44
2011Summary only. Only limited summary data is available for this year.$8.30$0.03$8.27$1.72$1.68$0.04
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.60$0.37$8.23$1.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 8, 2025
Return Version
2023v6.0
Gross Receipts
$146,935
Mission and Program Overview

Mission

To provide employment for mentally challenged individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$541,176$566,318▲ $25,142
Land, Buildings, and Equipment, Net$400,229$407,874▲ $7,645
Prepaid Expenses and Deferred Charges$12,987$9,822▼ $3,165
Accounts Receivable$923$0▼ $923
Total Assets$955,315$984,014▲ $28,699
Liabilities
Grants Payable$7,000$7,000→ $0
Total Liabilities$7,000$7,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$948,315$977,014▲ $28,699
Total Net Assets Fund Balance$948,315$977,014▲ $28,699
Total Liabilities and Net Assets / Fund Balance$955,315$984,014▲ $28,699

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,993$421,670$631,663
Leasehold Improvements$152,896$313,125$466,021
Equipment$20,187$211,419$231,606
Land$24,798-$24,798
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie LeggPresident
Bill SwindellDirector
Clint MurphyDirector
Glen PressnellDirector
Hedy Lou CannonDirector
Joseph CannonDirector
Rebecca VaughnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$133,335
Program Service Revenue
$0
Investment Income
$13,600
Other Revenue
$0
All Other Contributions
$78,890
Change in Net Assets
$28,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$133,335
Revenue Not Reported on Financial Statements
$13,600
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$13,600
Total Revenue per Audited Statements
$133,335
Total Revenue per Form 990
$146,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$43,156--$43,156
Insurance$12,241--$12,241
Fees for Services Accounting$3,800$3,800-$7,600
All Other Expenses$953$5,726-$6,679
Other Expenses$7,517$3,293-$3,293
Office Expenses-$490-$490
Advertising-$200-$200
Total Functional Expenses$104,727$13,509$0$118,236

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$118,236
Total Expenses per Audited Statements$118,236
Total Expenses per Form 990$118,236
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
Annual disclosure for covered persons
Yes
Audit committee
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

A copy of form 990 is provided to the board of directors at one of its meetings for it to review prior to filing.

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

The board of directors, at its meetings, monitors and enforces compliance with policies by reviewing policies and instances of potential noncompliance that come to the board's attention.

Form 990, Part VI, Section B, Line 15

The organization currently has no paid employees but, at such time when compensated employees may be hired, the board of directors would serve as both search committee and compensation committee, and is responsible for setting policies and procedures for accomplishing same.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are made available to the general public upon request, as there is no website available for such disclosures.

Filing and Contact Details

Filer

Filer Name
Athenslimestone County Arc Inc
EIN
63-0859200
Phone
2566143818
Address
501 GALE LANE, ATHENS, AL 35611

Signing Officer

Name
Rebecca Vaughn
Title
Treasurer
Phone
2567775802
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Vaughn
Formed
1974
Legal Domicile
Al
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Mauldin & Jenkins LLC
Address
PO BOX 929, ATHENS, AL 35612
Preparer
Mark Abernathy
Phone
2562322260
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The board of directors' audit oversight function has not changed from the previous year.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

INTEREST INCOME 13600.

Raw XML Appendix367 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/Desc0THE PROGRAM SERVICE IS TO PROVIDE A FACILITY TO OPERATE A SHELTERED WORKSHOP AND TEACH SELF HELP SKILLS TO MENTALLY CHALLENGED INDIVIDUALS. MEALS AND TRANSPORTATION ARE ALSO PROVIDED FOR EACH CLIENT.
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IRS990ScheduleA/PublicSupportPY170Pct00.97850
IRS990ScheduleA/PublicSupportTotal170Amt0582385
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0133335
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0143729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt061519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071710
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0172092
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0582385
IRS990ScheduleA/TotalSupportAmt0604965
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0209993
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0421670
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0631663
IRS990ScheduleD/EquipmentGrp/BookValueAmt020187
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0211419
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0231606
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0118236
IRS990ScheduleD/LandGrp/BookValueAmt024798
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024798
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0152896
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0313125
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0466021
IRS990ScheduleD/OtherRevenuesNotIncludedAmt013600
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013600
IRS990ScheduleD/RevenueSubtotalAmt0133335
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTEREST INCOME 13600.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0407874
IRS990ScheduleD/TotalExpensesPerForm990Amt0118236
IRS990ScheduleD/TotalRevenuePerForm990Amt0146935
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0133335
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0118236
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT ONE OF ITS MEETINGS FOR IT TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS, AT ITS MEETINGS, MONITORS AND ENFORCES COMPLIANCE WITH POLICIES BY REVIEWING POLICIES AND INSTANCES OF POTENTIAL NONCOMPLIANCE THAT COME TO THE BOARD'S ATTENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CURRENTLY HAS NO PAID EMPLOYEES BUT, AT SUCH TIME WHEN COMPENSATED EMPLOYEES MAY BE HIRED, THE BOARD OF DIRECTORS WOULD SERVE AS BOTH SEARCH COMMITTEE AND COMPENSATION COMMITTEE, AND IS RESPONSIBLE FOR SETTING POLICIES AND PROCEDURES FOR ACCOMPLISHING SAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST, AS THERE IS NO WEBSITE AVAILABLE FOR SUCH DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS' AUDIT OVERSIGHT FUNCTION HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0955315
IRS990/TotalAssetsEOYAmt0984014
IRS990/TotalAssetsGrp/BOYAmt0955315
IRS990/TotalAssetsGrp/EOYAmt0984014
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0133335
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013509
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104727
IRS990/TotalFunctionalExpensesGrp/TotalAmt0118236
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07000
IRS990/TotalLiabilitiesEOYAmt07000
IRS990/TotalLiabilitiesGrp/BOYAmt07000
IRS990/TotalLiabilitiesGrp/EOYAmt07000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0948315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0977014
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0104727
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0146935
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0955315
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0984014
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025077 IVY CHASE LN
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035613
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA VAUGHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02567775802
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATHENSLIMESTONE COUNTY ARC INC
ReturnHeader/Filer/BusinessNameControlTxt0ATHE
ReturnHeader/Filer/EIN0630859200
ReturnHeader/Filer/PhoneNum02566143818
ReturnHeader/Filer/USAddress/AddressLine1Txt0501 GALE LANE
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035611
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0580692043
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAULDIN & JENKINS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 929
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035612
ReturnHeader/PreparerPersonGrp/PhoneNum02562322260
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK ABERNATHY
ReturnHeader/ReturnTs02025-08-13T09:12:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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