Civic Intelligence

Court Referral Services

EIN 63-1137037 • 501(c)3 • Fayette, AL

Profile

DEFENDANT COURT SERVICES

310 1st Court NWFayette, AL 35555
Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

66th percentile

$47,535

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

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

Asset Growth

23rd percentile

-8.4%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

15th percentile

-24%

Faster revenue growth than 15% of similar nonprofits.

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

Assets

Down

$696,330

Down $63,876 (-8.4%) from 2023

Liabilities

Up

$6,017

Up $3,238 (+117%) from 2023

Net Assets

Down

$690,313

Down $67,114 (-8.9%) from 2023

Revenue

Down

$383,578

Down $121,020 (-24%) from 2023

Expenses

Up

$500,253

Up $26,385 (+5.6%) from 2023

Net Income

Down

-$116,675

Down $147,405 (-480%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $778,016Liabilities 2011: $0Net Assets 2011: $778,0162011Assets 2012: $864,886Liabilities 2012: $0Net Assets 2012: $864,8862012Assets 2013: $973,640Liabilities 2013: $0Net Assets 2013: $973,6402013Assets 2014: $1,046,717Liabilities 2014: $0Net Assets 2014: $1,046,7172014Assets 2015: $1,034,058Liabilities 2015: $0Net Assets 2015: $1,034,0582015Assets 2016: $1,020,230Liabilities 2016: $37Net Assets 2016: $1,020,1932016Assets 2017: $1,039,598Liabilities 2017: $0Net Assets 2017: $1,039,5982017Assets 2018: $1,037,023Liabilities 2018: $891Net Assets 2018: $1,036,1322018Assets 2019: $1,031,825Liabilities 2019: $835Net Assets 2019: $1,030,9902019Assets 2020: $1,000,980Liabilities 2020: $64,081Net Assets 2020: $936,8992020Assets 2021: $874,606Liabilities 2021: $0Net Assets 2021: $874,6062021Assets 2022: $723,361Liabilities 2022: $12,026Net Assets 2022: $711,3352022Assets 2023: $760,206Liabilities 2023: $2,779Net Assets 2023: $757,4272023Assets 2024: $696,330Liabilities 2024: $6,017Net Assets 2024: $690,3132024

Highlighted filing

2024

Assets$696,330
Liabilities$6,017
Net Assets$690,313

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,150,8882011Expenses 2012: $1,188,1342012Expenses 2013: $1,269,6182013Revenue 2014: $1,243,647Expenses 2014: $1,170,570Net Income 2014: $73,0772014Revenue 2015: $1,212,986Expenses 2015: $1,221,188Net Income 2015: -$8,2022015Revenue 2016: $1,159,570Expenses 2016: $1,179,348Net Income 2016: -$19,7782016Revenue 2017: $1,043,010Expenses 2017: $1,026,366Net Income 2017: $16,6442017Revenue 2018: $1,046,064Expenses 2018: $1,039,232Net Income 2018: $6,8322018Revenue 2019: $994,142Expenses 2019: $1,002,362Net Income 2019: -$8,2202019Revenue 2020: $862,037Expenses 2020: $955,813Net Income 2020: -$93,7762020Revenue 2021: $652,989Expenses 2021: $752,549Net Income 2021: -$99,5602021Revenue 2022: $411,740Expenses 2022: $525,846Net Income 2022: -$114,1062022Revenue 2023: $504,598Expenses 2023: $473,868Net Income 2023: $30,7302023Revenue 2024: $383,578Expenses 2024: $500,253Net Income 2024: -$116,6752024

Highlighted filing

2024

Revenue$383,578
Expenses$500,253
Net Income-$116,675

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.69$0.38$0.50$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.50$0.47$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.41$0.53$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$0.65$0.75$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.06$0.94$0.86$0.96$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.99$1.00$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$1.05$1.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$1.04$1.03$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.16$1.18$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$1.21$1.22$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$1.24$1.17$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$1.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$701,832
Mission and Program Overview

Mission

DEFENDANT COURT SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$258,465$321,131▲ $62,666
Cash and Non-Interest-Bearing Accounts$137,195$312,370▲ $175,175
Accounts Receivable$30,777$53,086▲ $22,309
Land, Buildings, and Equipment, Net$333,769$9,743▼ $324,026
Total Assets$760,206$696,330▼ $63,876
Liabilities
Accounts Payable and Accrued Expenses$2,779$6,017▲ $3,238
Total Liabilities$2,779$6,017▲ $3,238
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$757,427$690,313▼ $67,114
Total Net Assets Fund Balance$757,427$690,313▼ $67,114
Total Liabilities and Net Assets / Fund Balance$760,206$696,330▼ $63,876

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,743$230,874-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jesse ChristianDirectorFT$47,535$47,535

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$117,230
Program Service Revenue
$416,697
Investment Income
$-155,149
Other Revenue
$4,800
Change in Net Assets
$-116,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,167
Other Expenses$181,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$242,813--$242,813
Insurance$57,003--$57,003
Current Officers, Directors, Trustees, and Key Employees-$47,555-$47,555
Occupancy$34,323--$34,323
Office Expenses-$22,590-$22,590
Payroll Taxes$18,682$3,638-$22,320
Travel$11,412--$11,412
Pension Plan Contributions$5,179$1,300-$6,479
Fees for Services Accounting-$5,875-$5,875
Other Expenses$5,793--$5,793
Depreciation Depletion$5,772--$5,772
Fees for Services Legal-$1,600-$1,600
Total Functional Expenses$417,695$82,558$0$500,253
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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 governing body review Part VI line 11

Copies of the 990 are provided to the board as requested.

Conflict of interest policy compliance Part VI line 12C

The board maintains a conflict of interest policy that is reviewed annually with all employees and board members.

CEO executive director top management comp Part VI line 15A

The salary of the executive director is set by the board and reviewed annually. The board comparesthe directors compensation package with other directors located within the state.

Governing documents etc available to public Part VI line 19

The board posts a notice within the organization that the form 990 is avaiable for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Court Referral Services
EIN
63-1137037
Address
310 1ST COURT NW, FAYETTE, AL 35555

Signing Officer

Name
Jesse Christian
Title
Director
Phone
2059325624
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judge Sam Junkin
Formed
1999
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Mccabe and Associates
Address
321 A 1ST AVE NE, Fayette, AL 35555
Preparer
Richard Mccabe CPA
Phone
2059328096
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE 990 ARE PROVIDED TO THE BOARD AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY THAT IS REVIEWED ANNUALLY WITH ALL EMPLOYEES AND BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARY OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD AND REVIEWED ANNUALLY. THE BOARD COMPARESTHE DIRECTORS COMPENSATION PACKAGE WITH OTHER DIRECTORS LOCATED WITHIN THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD POSTS A NOTICE WITHIN THE ORGANIZATION THAT THE FORM 990 IS AVAIABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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