Civic Intelligence

Marshall County Community Punishment & Corrections Authority

990 • Fiscal year 2023 • EIN 63-1103803

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 13, 2024

Organization Profile
119 Sand Mountain Drive WAlbertville, AL 35950

(256) 894-9969

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

7.5%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$115,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$2,479,170

Up $300,497 (+14%) from 2022

Net Assets

Up

$2,027,144

Up $196,040 (+11%) from 2022

Liabilities

Up

$452,026

Up $104,457 (+30%) from 2022

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin57th percentile

Revenue

Up

$2,604,766

Up $299,871 (+13%) from 2022

Expenses

Up

$2,408,726

Up $135,636 (+6.0%) from 2022

Net Income

Up

$196,040

Up $164,235 (+516%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$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

2023

Assets$2,479,170
Liabilities$452,026
Net Assets$2,027,144
Open 2023 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,604,766
Expenses$2,408,726
Net Income$196,040
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 13, 2024
Return Version
2022v5.0
Gross Receipts
$2,604,766
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$1,071,215$1,424,395▲ $353,180
Cash and Non-Interest-Bearing Accounts$931,677$816,715▼ $114,962
Savings and Temporary Cash Investments$123,010$123,162▲ $152
Accounts Receivable$52,771$114,898▲ $62,127
Total Assets$2,178,673$2,479,170▲ $300,497
Liabilities
Other Liabilities$347,569$452,026▲ $104,457
Total Liabilities$347,569$452,026▲ $104,457
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,831,104$2,027,144▲ $196,040
Total Net Assets Fund Balance$1,831,104$2,027,144▲ $196,040
Total Liabilities and Net Assets / Fund Balance$2,178,673$2,479,170▲ $300,497

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$775,593$1,018,506$1,794,099
Land$459,170-$459,170
Buildings$135,540$101,440$236,980
Leasehold Improvements$54,092$104,090$158,182
Equipment-$99,322$99,322
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marcheta ShawExecutive DiFT$115,000$115,000

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
$2,604,766
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$196,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,221,229
Other Expenses$1,187,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$703,114$346,310-$1,049,424
All Other Expenses$168,945$8,504-$177,449
Depreciation Depletion$106,283$2,692-$108,975
Other Employee Benefits$60,359$29,729-$90,088
Payroll Taxes$54,750$26,967-$81,717
Other Expenses$67,241$16,989-$67,241
Occupancy-$36,706-$36,706
Insurance$33,862--$33,862
Office Expenses-$20,034-$20,034
Travel$12,279--$12,279
Fees for Services Accounting-$6,656-$6,656
Conferences and Meetings-$6,421-$6,421
Total Functional Expenses$1,907,718$501,008$0$2,408,726
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$184,603
Retirement$134,828
Other Withholdings Payable$94,148
Payroll Taxes Payable$38,447
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
2024-08-13

Organization Details

Principal Officer
Marcheta Shaw
Formed
1993
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
37

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.”

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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/PYTotalRevenueAmt02304895
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02604766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02304895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01762631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02362005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02808468
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011842765
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02304895
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02362005
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02808468
IRS990ScheduleA/Total509Grp/TotalAmt011842765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02604766
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0135540
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101440
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0236980
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099322
IRS990ScheduleD/LandGrp/BookValueAmt0459170
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0459170
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt054092
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0104090
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0158182
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0775593
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01018506
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01794099
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0184603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1134828
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt294148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt338447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P WORK RELEASE INMATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RETIREMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER WITHHOLDINGS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01424395
IRS990ScheduleD/TotalLiabilityAmt0452026
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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt02479170
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0501008
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01907718
IRS990/TotalFunctionalExpensesGrp/TotalAmt02408726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0347569
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IRS990/TotalLiabilitiesGrp/BOYAmt0347569
IRS990/TotalLiabilitiesGrp/EOYAmt0452026
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IRS990/TotalProgramServiceExpensesAmt01907718
IRS990/TotalProgramServiceRevenueAmt02604766
IRS990/TotalReportableCompFromOrgAmt0115000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02604766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02604766
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02479170
IRS990/TravelGrp/ProgramServicesAmt012279
IRS990/TravelGrp/TotalAmt012279
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCHETA SHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02568949969
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-13
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/PreparationDt02024-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER WATSON
ReturnHeader/ReturnTs02024-08-13T16:22:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,479,170
Liabilities
$452,026
Net assets
$2,027,144
Revenue
$2,604,766
Expenses
$2,408,726
Net income
$196,040
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