Civic Intelligence

Douglas Macarthur State Technical College Foundation

990 • Fiscal year 2015 • EIN 63-0910794

Jan 01, 2015 to Dec 31, 2015 • Filed on May 15, 2016

PO Box 1418Andalusia, AL 36420

(334) 898-2700

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

87th percentile

35%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

20th percentile

-5.6%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-7.2%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,226,979

Down $73,007 (-5.6%) from 2014

Net Assets

Down

$1,226,979

Down $73,007 (-5.6%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$93,568

Down $7,238 (-7.2%) from 2014

Expenses

Up

$61,015

Up $17,240 (+39%) from 2014

Net Income

Down

$32,553

Down $24,478 (-43%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $802,466Liabilities 2011: $0Net Assets 2011: $802,4662011Assets 2013: $1,162,006Liabilities 2013: $0Net Assets 2013: $1,162,0062013Assets 2014: $1,299,986Liabilities 2014: $0Net Assets 2014: $1,299,9862014Assets 2015: $1,226,979Liabilities 2015: $0Net Assets 2015: $1,226,9792015Assets 2016: $1,365,428Liabilities 2016: $0Net Assets 2016: $1,365,4282016Assets 2017: $1,476,251Liabilities 2017: $7,286Net Assets 2017: $1,468,9652017Assets 2018: $1,339,805Liabilities 2018: $0Net Assets 2018: $1,339,8052018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$1,226,979
Liabilities$0
Net Assets$1,226,979

Operations Trend

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

$300K$200K$100K$0Revenue 2011: $50,029Expenses 2011: $26,686Net Income 2011: $23,3432011Revenue 2013: $290,612Expenses 2013: $40,823Net Income 2013: $249,7892013Revenue 2014: $100,806Expenses 2014: $43,775Net Income 2014: $57,0312014Revenue 2015: $93,568Expenses 2015: $61,015Net Income 2015: $32,5532015Revenue 2016: $138,686Expenses 2016: $72,160Net Income 2016: $66,5262016Revenue 2017: $88,369Expenses 2017: $62,104Net Income 2017: $26,2652017Revenue 2018: $109,462Expenses 2018: $85,620Net Income 2018: $23,8422018Revenue 2019: $130,340Expenses 2019: $41,457Net Income 2019: $88,8832019

Highlighted filing

2015

Revenue$93,568
Expenses$61,015
Net Income$32,553
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 15, 2016
Return Version
2015v2.1
Gross Receipts
$95,787
Mission and Program Overview

Mission

To provide scholarships to students of the lurleen b wallace community college's macarthur campus

Provide scholarships to students of lurleen b wallace community college's macarthur campus

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,153,240$1,056,721▼ $96,519
Cash and Non-Interest-Bearing Accounts$147,205$170,258▲ $23,053
Total Assets$1,300,445$1,226,979▼ $73,466
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$485,137$511,902▲ $26,765
Unrestricted Net Assets$577,559$477,325▼ $100,234
Temporarily Rstr Net Assets$237,749$237,752▲ $3
Total Net Assets Fund Balance$1,300,445$1,226,979▼ $73,466
Total Liabilities and Net Assets / Fund Balance$1,300,445$1,226,979▼ $73,466

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$722,886$26,768--$749,654
2014$725,108$14,622--$722,886
2013$863,468$30,101--$892,569
2012$627,650$236,818--$863,468
2011$624,042$3,608--$627,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda HammerPresident
Shawn ShortVice President
Alan ThrashDirector
Barrett BrooksDirector
Donna YoumansDirector
Doris WismerDirector
Dr Josh DriverDirector
Dr Walt BurgessDirector
John AdamsDirector
Michael SmithartDirector
Scott SimmonsDirector
Sheila SasserDirector
Wade RendelmanDirector
Sharon SpurlinSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,336
Program Service Revenue
$0
Investment Income
$43,451
Other Revenue
$-2,219
All Other Contributions
$33,676
Change in Net Assets
$32,553

Audited Revenue Reconciliation

Revenue per Audited Statements
$95,787
Revenue Not Reported on Financial Statements
$-2,219
Revenue Not Reported on Form 990
$-98,819
Other Revenue Adjustments
$-2,219
Total Revenue per Audited Statements
$-3,032
Total Revenue per Form 990
$93,568
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,732
Grants and Similar Amounts Paid$23,283
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$23,283--$23,283
Fees for Services Accounting-$19,550-$19,550
Fees for Service Investment Mgmnt Fees-$15,626-$15,626
Office Expenses-$1,162-$1,162
Insurance-$1,119-$1,119
Other Expenses-$40-$40
Total Functional Expenses$23,283$37,732$0$61,015

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$70,434
Expenses per Audited Statements$63,234
Total Expenses per Form 990$61,015
Expenses Not Reported on Form 990$7,200
Expenses Not Reported on Financial Statements$-2,219
Other Expense Adjustments$-2,219
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,219
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Clay Shoot$18,660---
Total Events$18,660---
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
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The president reviewed the completed 990 and then distributed to the foundation board of directors via electronic mail.

Form 990, Part VI, Section C, Line 19

The douglas macarthur state technical college foundation makes its governing documents, financial statements, and audits available to the general public for inspection upon request at the office of the organization.

Filing and Contact Details

Filer

Filer Name
Douglas Macarthur State
EIN
63-0910794
Phone
3348982700
Address
PO BOX 1418, ANDALUSIA, AL 36420

Signing Officer

Name
Linda M Hammer
Title
President
Phone
3348982700
Signed
2016-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda M Hammer
Formed
1986
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Mcdaniel & Associates P C
Address
P O BOX 6356, DOTHAN, AL 36302-6356
Preparer
Paula L Steele CPA
Phone
3347922153
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Scholarships, programs or operating expenses as determined the need for within the stipulations of the funds.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct expenses of fundraising events -2,219.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Direct expenses of fundraising events -2,219.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt0-17652
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt0-17652
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt0-15004
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt03317
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt03317
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt023283
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION KEEPS A CLOSE WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION THROUGH EX OFFICIO INDIVIDUALS, SUCH AS THE SUPPORTED ORGANIZATIONS PRESIDENT AND OTHER EMPLOYEES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SECTION D, LINE 2
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0630576487
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd05
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt023283
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0LURLEEN B WALLACE COMMUNITY COLLEGE MACARTHUR CAMPUS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt023283
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0722886
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt026768
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0749654
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0725108
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt014622
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0722886
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt016844
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0863468
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt030101
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0892569
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0627650
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0236818
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0863468
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0624042
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03608
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0627650
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt07200
IRS990ScheduleD/DonatedServicesUseFcltsAmt07200
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt07200
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-2219
IRS990ScheduleD/ExpensesSubtotalAmt063234
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-106019
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-2219

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