Civic Intelligence

Marshall County Community Punishment and Corrections

EIN 63-1103803 • 501(c)3 • Albertville, AL

Profile

Marshall county community punishment and corrections was developed to house non-violent offenders. The program is designed to offer the courts an alternative sentence for defendants in place of county jails and prison. The facility also maintains an electronic monitoring program, which closely oversees the monitoring of high risk defendants out on bond.

119 Sand Mountain Drive WAlbertville, AL 35950
Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.18x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$140,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

50th percentile

3.9%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.0%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$2,575,156

Up $95,986 (+3.9%) from 2023

Liabilities

Up

$512,333

Up $60,307 (+13%) from 2023

Net Assets

Up

$2,062,823

Up $35,679 (+1.8%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin43rd percentile

Revenue

Up

$2,813,900

Up $209,134 (+8.0%) from 2023

Expenses

Up

$2,778,221

Up $369,495 (+15%) from 2023

Net Income

Down

$35,679

Down $160,361 (-82%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $944,387Liabilities 2011: $117,665Net Assets 2011: $826,7222011Assets 2012: $963,690Liabilities 2012: $123,985Net Assets 2012: $839,7052012Assets 2013: $922,557Liabilities 2013: $121,644Net Assets 2013: $800,9132013Assets 2014: $915,695Liabilities 2014: $163,833Net Assets 2014: $751,8622014Assets 2015: $1,044,267Liabilities 2015: $214,292Net Assets 2015: $829,9752015Assets 2016: $1,774,554Liabilities 2016: $559,381Net Assets 2016: $1,215,1732016Assets 2017: $1,813,710Liabilities 2017: $127,084Net Assets 2017: $1,686,6262017Assets 2018: $1,965,366Liabilities 2018: $185,169Net Assets 2018: $1,780,1972018Assets 2019: $2,066,336Liabilities 2019: $260,354Net Assets 2019: $1,805,9822019Assets 2020: $2,162,249Liabilities 2020: $155,914Net Assets 2020: $2,006,3352020Assets 2021: $2,042,198Liabilities 2021: $242,899Net Assets 2021: $1,799,2992021Assets 2022: $2,178,673Liabilities 2022: $347,569Net Assets 2022: $1,831,1042022Assets 2023: $2,479,170Liabilities 2023: $452,026Net Assets 2023: $2,027,1442023Assets 2024: $2,575,156Liabilities 2024: $512,333Net Assets 2024: $2,062,8232024

Highlighted filing

2024

Assets$2,575,156
Liabilities$512,333
Net Assets$2,062,823
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $740,838Expenses 2011: $774,361Net Income 2011: -$33,5232011Revenue 2012: $764,102Expenses 2012: $751,119Net Income 2012: $12,9832012Expenses 2013: $842,6572013Revenue 2014: $819,288Expenses 2014: $868,339Net Income 2014: -$49,0512014Revenue 2015: $905,948Expenses 2015: $827,835Net Income 2015: $78,1132015Revenue 2016: $2,272,778Expenses 2016: $1,924,565Net Income 2016: $348,2132016Revenue 2017: $2,678,856Expenses 2017: $2,207,403Net Income 2017: $471,4532017Revenue 2018: $2,492,682Expenses 2018: $2,399,111Net Income 2018: $93,5712018Revenue 2019: $2,808,468Expenses 2019: $2,782,683Net Income 2019: $25,7852019Revenue 2020: $2,362,005Expenses 2020: $2,161,652Net Income 2020: $200,3532020Revenue 2021: $1,762,631Expenses 2021: $1,969,667Net Income 2021: -$207,0362021Revenue 2022: $2,304,895Expenses 2022: $2,273,090Net Income 2022: $31,8052022Revenue 2023: $2,604,766Expenses 2023: $2,408,726Net Income 2023: $196,0402023Revenue 2024: $2,813,900Expenses 2024: $2,778,221Net Income 2024: $35,6792024

Highlighted filing

2024

Revenue$2,813,900
Expenses$2,778,221
Net Income$35,679
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,575,156
Liabilities
$512,333
Net assets
$2,062,823
Revenue
$2,813,900
Expenses
$2,778,221
Net income
$35,679
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.51$2.06$2.81$2.78$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.48$0.45$2.03$2.60$2.41$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.35$1.83$2.30$2.27$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.24$1.80$1.76$1.97$0.21
2020Detailed filing. Detailed filing data is available for this year.$2.16$0.16$2.01$2.36$2.16$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.26$1.81$2.81$2.78$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.19$1.78$2.49$2.40$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.81$0.13$1.69$2.68$2.21$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.56$1.22$2.27$1.92$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.21$0.83$0.91$0.83$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.16$0.75$0.82$0.87$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.12$0.80$0.84
2012Summary only. Only limited summary data is available for this year.$0.96$0.12$0.84$0.76$0.75$0.01
2011Summary only. Only limited summary data is available for this year.$0.94$0.12$0.83$0.74$0.77$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,813,900
Mission and Program Overview

Mission

Marshall county community punishment and corrections was developed to house non-violent offenders. The program is designed to offer the courts an alternative sentence for defendants in place of county jails and prison. The facility also maintains an electronic monitoring program, which closely oversees the monitoring of high risk defendants out on bond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,424,395$1,430,322▲ $5,927
Cash and Non-Interest-Bearing Accounts$816,715$946,431▲ $129,716
Savings and Temporary Cash Investments$123,162$124,129▲ $967
Accounts Receivable$114,898$74,274▼ $40,624
Total Assets$2,479,170$2,575,156▲ $95,986
Liabilities
Other Liabilities$452,026$512,333▲ $60,307
Total Liabilities$452,026$512,333▲ $60,307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,027,144$2,062,823▲ $35,679
Total Net Assets Fund Balance$2,027,144$2,062,823▲ $35,679
Total Liabilities and Net Assets / Fund Balance$2,479,170$2,575,156▲ $95,986

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$794,258$1,104,675$1,898,933
Land$459,170-$459,170
Buildings$127,287$109,693$236,980
Leasehold Improvements$49,607$108,575$158,182
Equipment-$99,322$99,322
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marcheta ShawExecutive DiFT$140,000$140,000

Board Members and Trustees

NameTitle
Chris AbelChairman
Charles WhisenantPresident
Colette GulleyBoard Member
Honorable Tim JolleyBoard Member
Phil SimsBoard Member
Ronnie ShumateBoard Member
Wes KitchensBoard Member
Honorable Mitch FloydSecretary
Jennifer BrayVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,811,400
Investment Income
$2,500
Other Revenue
$0
Change in Net Assets
$35,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,462,886
Salaries, Compensation, and Employee Benefits$1,315,335
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$774,170$381,307-$1,155,477
All Other Expenses$188,698$18,112-$206,810
Depreciation Depletion$119,825$2,692-$122,517
Other Expenses$78,678$19,670-$98,348
Payroll Taxes$60,479$29,788-$90,267
Insurance$80,688--$80,688
Other Employee Benefits$46,626$22,965-$69,591
Occupancy-$65,578-$65,578
Office Expenses-$32,488-$32,488
Travel$17,047--$17,047
Conferences and Meetings-$10,787-$10,787
Fees for Services Accounting-$8,689-$8,689
Total Functional Expenses$2,186,145$592,076$0$2,778,221
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
A/p Work Release Inmates$201,176
Retirement$163,427
Other Withholdings Payable$109,523
Payroll Taxes Payable$38,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 11B

“No review was or will be conducted.”

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

“The board reviews and approves the salaries of all employees.”

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

“The board reviews and approves the salaries of all employees.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Marshall County Community
EIN
63-1103803
Phone
2568949969
Address
119 SAND MOUNTAIN DRIVE W, ALBERTVILLE, AL 35950

Signing Officer

Name
Marcheta Shaw
Title
Executive Director
Phone
2568949969
Signed
2025-08-14

Organization Details

Principal Officer
Marcheta Shaw
Formed
1993
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
34

Preparer

Firm
Dollar & Watson LLC
Address
PO BOX 143, GUNTERSVILLE, AL 35976
Preparer
Roger Watson
Phone
2565821266
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Marshall county community punishment and corrections was developed to house non-violent offenders. The program is designed to offer the courts an alternative sentence for defendants in place of county jails and prison. The facility also maintains an electronic monitoring program, which closely oversees the monitoring of high risk defendants out on bond.”

Raw XML Appendix393 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt0114898
IRS990/AccountsReceivableGrp/EOYAmt074274
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MARSHALL COUNTY COMMUNITY PUNISHMENT AND CORRECTIONS WAS DEVELOPED TO HOUSE NON-VIOLENT OFFENDERS. THE PROGRAM IS DESIGNED TO OFFER THE COURTS AN ALTERNATIVE SENTENCE FOR DEFENDANTS IN PLACE OF COUNTY JAILS AND PRISON. THE FACILITY ALSO MAINTAINS AN ELECTRONIC MONITORING PROGRAM, WHICH CLOSELY OVERSEES THE MONITORING OF HIGH RISK DEFENDANTS OUT ON BOND.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt018112
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0188698
IRS990/AllOtherExpensesGrp/TotalAmt0206810
IRS990/BooksInCareOfDetail/PersonNm0MARCHETA SHAW
IRS990/BooksInCareOfDetail/PhoneNum02568949969
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0119 SAND MOUNTAIN DRIVE W
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALBERTVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd035950
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0816715
IRS990/CashNonInterestBearingGrp/EOYAmt0946431
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt010787
IRS990/ConferencesMeetingsGrp/TotalAmt010787
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02500
IRS990/CYOtherExpensesAmt01462886
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02811400
IRS990/CYRevenuesLessExpensesAmt035679
IRS990/CYSalariesCompEmpBnftPaidAmt01315335
IRS990/CYTotalExpensesAmt02778221
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02813900
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02692
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0119825
IRS990/DepreciationDepletionGrp/TotalAmt0122517
IRS990/Desc0THE PROGRAM OFFERS THE COURTS AN ALTERNATIVE SENTENCE FOR DEFENDANTS IN PLACE OF COUNTY JAILS AND PRISON, AND ALSO MAINTAINS AN ELECTRONIC MONITORING PROGRAM FOR HIGH RISK DEFENDANTS OUT ON BOND.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt034
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02186145
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08689
IRS990/FeesForServicesAccountingGrp/TotalAmt08689
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MARCHETA SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRIS ABEL
IRS990/Form990PartVIISectionAGrp/PersonNm2JENNIFER BRAY
IRS990/Form990PartVIISectionAGrp/PersonNm3HONORABLE MITCH FLOYD
IRS990/Form990PartVIISectionAGrp/PersonNm4COLETTE GULLEY
IRS990/Form990PartVIISectionAGrp/PersonNm5HONORABLE TIM JOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm6WES KITCHENS
IRS990/Form990PartVIISectionAGrp/PersonNm7RONNIE SHUMATE
IRS990/Form990PartVIISectionAGrp/PersonNm8PHIL SIMS
IRS990/Form990PartVIISectionAGrp/PersonNm9CHARLES WHISENANT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0140000
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/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt02500
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02500
IRS990/GrossReceiptsAmt02813900
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt080688
IRS990/InsuranceGrp/TotalAmt080688
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01422265
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01424395
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01430322
IRS990/LandBldgEquipCostOrOtherBssAmt02852587
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MARSHALL COUNTY COMMUNITY PUNISHMENT AND CORRECTIONS WAS DEVELOPED TO HOUSE NON-VIOLENT OFFENDERS. THE PROGRAM IS DESIGNED TO OFFER THE COURTS AN ALTERNATIVE SENTENCE FOR DEFENDANTS IN PLACE OF COUNTY JAILS AND PRISON. THE FACILITY ALSO MAINTAINS AN ELECTRONIC MONITORING PROGRAM, WHICH CLOSELY OVERSEES THE MONITORING OF HIGH RISK DEFENDANTS OUT ON BOND.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02027144
IRS990/NetAssetsOrFundBalancesEOYAmt02062823
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02500
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02027144
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02062823
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt065578
IRS990/OccupancyGrp/TotalAmt065578
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032488
IRS990/OfficeExpensesGrp/TotalAmt032488
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022965
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt046626
IRS990/OtherEmployeeBenefitsGrp/TotalAmt069591
IRS990/OtherExpensesGrp/Desc0DRUG TESTING
IRS990/OtherExpensesGrp/Desc1CONTRACT/GRANT EXPENSE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019670
IRS990/OtherExpensesGrp/ProgramServicesAmt0559687
IRS990/OtherExpensesGrp/ProgramServicesAmt1158809
IRS990/OtherExpensesGrp/ProgramServicesAmt2101438
IRS990/OtherExpensesGrp/ProgramServicesAmt378678
IRS990/OtherExpensesGrp/TotalAmt0559687
IRS990/OtherExpensesGrp/TotalAmt1158809
IRS990/OtherExpensesGrp/TotalAmt2101438
IRS990/OtherExpensesGrp/TotalAmt398348
IRS990/OtherLiabilitiesGrp/BOYAmt0452026
IRS990/OtherLiabilitiesGrp/EOYAmt0512333
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0381307
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0774170
IRS990/OtherSalariesAndWagesGrp/TotalAmt01155477
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029788
IRS990/PayrollTaxesGrp/ProgramServicesAmt060479
IRS990/PayrollTaxesGrp/TotalAmt090267
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARCHETA SHAW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WORK RELEASE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1OUTSIDE DRUG TESTING INCOME
IRS990/ProgramServiceRevenueGrp/Desc2STATE CONTRACTS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc4VENDING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01240212
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1953384
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2512869
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt391468
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt413467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01240212
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1953384
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2512869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt391468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413467
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01187497
IRS990/PYProgramServiceRevenueAmt02604766
IRS990/PYRevenuesLessExpensesAmt0196040
IRS990/PYSalariesCompEmpBnftPaidAmt01221229
IRS990/PYTotalExpensesAmt02408726
IRS990/PYTotalRevenueAmt02604766
IRS990/ReconcilationRevenueExpnssAmt035679
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02811400
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123162
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02811400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02604766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02304895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01762631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02362005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011845697
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt011845697
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02811400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02604766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02304895
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01762631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02362005
IRS990ScheduleA/Total509Grp/TotalAmt011845697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02811400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02604766
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02304895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01762631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02362005
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011845697
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0127287
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0109693
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0236980
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099322
IRS990ScheduleD/LandGrp/BookValueAmt0459170
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0459170
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt049607
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0108575
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0158182
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0794258
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01104675
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01898933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0201176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1163427
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2109523
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt338207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P WORK RELEASE INMATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RETIREMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER WITHHOLDINGS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01430322
IRS990ScheduleD/TotalLiabilityAmt0512333
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARSHALL COUNTY COMMUNITY PUNISHMENT AND CORRECTIONS WAS DEVELOPED TO HOUSE NON-VIOLENT OFFENDERS. THE PROGRAM IS DESIGNED TO OFFER THE COURTS AN ALTERNATIVE SENTENCE FOR DEFENDANTS IN PLACE OF COUNTY JAILS AND PRISON. THE FACILITY ALSO MAINTAINS AN ELECTRONIC MONITORING PROGRAM, WHICH CLOSELY OVERSEES THE MONITORING OF HIGH RISK DEFENDANTS OUT ON BOND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES THE SALARIES OF ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND APPROVES THE SALARIES OF ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02479170
IRS990/TotalAssetsEOYAmt02575156
IRS990/TotalAssetsGrp/BOYAmt02479170
IRS990/TotalAssetsGrp/EOYAmt02575156
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0592076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02186145
IRS990/TotalFunctionalExpensesGrp/TotalAmt02778221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0452026
IRS990/TotalLiabilitiesEOYAmt0512333
IRS990/TotalLiabilitiesGrp/BOYAmt0452026
IRS990/TotalLiabilitiesGrp/EOYAmt0512333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02027144
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02062823
IRS990/TotalProgramServiceExpensesAmt02186145
IRS990/TotalProgramServiceRevenueAmt02811400
IRS990/TotalReportableCompFromOrgAmt0140000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02813900
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02813900
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02479170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02575156
IRS990/TravelGrp/ProgramServicesAmt017047
IRS990/TravelGrp/TotalAmt017047
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0119 SAND MOUNTAIN DRIVE W
IRS990/USAddress/CityNm0ALBERTVILLE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035950
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCHETA SHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02568949969
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARSHALL COUNTY COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PUNISHMENT AND CORRECTIONS
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0631103803
ReturnHeader/Filer/PhoneNum02568949969
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 SAND MOUNTAIN DRIVE W
ReturnHeader/Filer/USAddress/CityNm0ALBERTVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035950
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631214083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOLLAR & WATSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 143
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GUNTERSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035976
ReturnHeader/PreparerPersonGrp/PhoneNum02565821266
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER WATSON
ReturnHeader/ReturnTs02025-08-14T18:01:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.