Civic Intelligence

Baldwin County Court Referral Officer Program Inc.

990 • Fiscal year 2021 • EIN 63-1208436

Oct 01, 2020 to Sep 30, 2021 • Filed on Feb 04, 2022

PO Box 1695Bay Minette, AL 36507

(251) 580-1666

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

19th percentile

-7.4%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$90,033

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

24th percentile

-9.3%

Faster revenue growth than 24% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$571,185

Down $68,834 (-11%) from 2020

Net Assets

Down

$566,248

Down $69,840 (-11%) from 2020

Liabilities

Up

$4,937

Up $1,006 (+26%) from 2020

Revenue

Down

$942,523

Down $97,052 (-9.3%) from 2020

Expenses

Up

$1,012,363

Up $36,106 (+3.7%) from 2020

Net Income

Down

-$69,840

Down $133,158 (-210%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $405,326Liabilities 2011: $4,875Net Assets 2011: $400,4512011Assets 2012: $520,084Liabilities 2012: $523Net Assets 2012: $519,5612012Assets 2013: $583,843Liabilities 2013: $4,025Net Assets 2013: $579,8182013Assets 2014: $662,606Liabilities 2014: $1,424Net Assets 2014: $661,1822014Assets 2015: $714,750Liabilities 2015: $3,200Net Assets 2015: $711,5502015Assets 2016: $759,881Liabilities 2016: $8,688Net Assets 2016: $751,1932016Assets 2017: $759,516Liabilities 2017: $9,642Net Assets 2017: $749,8742017Assets 2018: $640,996Liabilities 2018: $1,492Net Assets 2018: $639,5042018Assets 2019: $574,619Liabilities 2019: $1,849Net Assets 2019: $572,7702019Assets 2020: $640,019Liabilities 2020: $3,931Net Assets 2020: $636,0882020Assets 2021: $571,185Liabilities 2021: $4,937Net Assets 2021: $566,2482021Assets 2022: $554,658Liabilities 2022: $13,642Net Assets 2022: $541,0162022Assets 2023: $526,490Liabilities 2023: $12,327Net Assets 2023: $514,1632023Assets 2024: $506,996Liabilities 2024: $2,578Net Assets 2024: $504,4182024Assets 2025: $526,025Liabilities 2025: $759Net Assets 2025: $525,2662025

Highlighted filing

2021

Assets$571,185
Liabilities$4,937
Net Assets$566,248

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $715,876Expenses 2011: $733,656Net Income 2011: -$17,7802011Revenue 2012: $892,895Expenses 2012: $773,785Net Income 2012: $119,1102012Expenses 2013: $835,4042013Revenue 2014: $923,384Expenses 2014: $842,020Net Income 2014: $81,3642014Revenue 2015: $937,130Expenses 2015: $886,762Net Income 2015: $50,3682015Revenue 2016: $976,500Expenses 2016: $936,857Net Income 2016: $39,6432016Revenue 2017: $900,459Expenses 2017: $901,778Net Income 2017: -$1,3192017Revenue 2018: $892,365Expenses 2018: $1,002,735Net Income 2018: -$110,3702018Revenue 2019: $917,700Expenses 2019: $984,434Net Income 2019: -$66,7342019Revenue 2020: $1,039,575Expenses 2020: $976,257Net Income 2020: $63,3182020Revenue 2021: $942,523Expenses 2021: $1,012,363Net Income 2021: -$69,8402021Revenue 2022: $939,092Expenses 2022: $964,324Net Income 2022: -$25,2322022Revenue 2023: $1,016,385Expenses 2023: $1,043,238Net Income 2023: -$26,8532023Revenue 2024: $996,900Expenses 2024: $1,006,645Net Income 2024: -$9,7452024Revenue 2025: $1,042,011Expenses 2025: $1,021,163Net Income 2025: $20,8482025

Highlighted filing

2021

Revenue$942,523
Expenses$1,012,363
Net Income-$69,840
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Feb 4, 2022
Return Version
2020v4.0
Gross Receipts
$942,523
Mission and Program Overview

Mission

The organization provides evaluations and referrals of defendants from courts to educational services and treatment services. They also monitor and track referrals to assure compliance with court orders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$476,971$413,763▼ $63,208
Land, Buildings, and Equipment, Net$162,568$156,942▼ $5,626
Total Assets$640,019$571,185▼ $68,834
Other Assets Total$480$480→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,931$4,937▲ $1,006
Total Liabilities$3,931$4,937▲ $1,006
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$636,088$566,248▼ $69,840
Total Net Assets Fund Balance$636,088$566,248▼ $69,840
Total Liabilities and Net Assets / Fund Balance$640,019$571,185▼ $68,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$134,761$30,054$164,815
Other Land Buildings$22,181$67,015$89,196
Equipment-$24,964$24,964
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan ArmstrongProgram DireFT$87,678$2,355$90,033

Board Members and Trustees

NameTitle
Al TolbertBoard of Director
Chip CasonBoard of Director
Honorable Joe NortonBoard of Director
Karol KempBoard of Director
Michael HoytBoard of Director
Mike DasingerBoard of Director
Richard HiceBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$64,500
Program Service Revenue
$871,915
Investment Income
$108
Other Revenue
$6,000
Change in Net Assets
$-69,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$726,719
Other Expenses$285,644
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$557,061--$557,061
Other Employee Benefits$109,071$20,775-$129,846
Payroll Taxes$33,442$6,370-$39,812
Office Expenses-$35,049-$35,049
Occupancy-$21,289-$21,289
Travel-$12,781-$12,781
Insurance-$11,069-$11,069
Fees for Services Accounting-$9,520-$9,520
Depreciation Depletion-$7,283-$7,283
All Other Expenses-$4,510-$4,510
Other Expenses$146,835$3,913-$3,913
Advertising$1,897--$1,897
Conferences and Meetings-$600-$600
Total Functional Expenses$848,306$164,057$0$1,012,363
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
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
No
Other officer compensation reviewed
No
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 10B

AVAILABLE UPON REQUEST

Form 990, Page 6, Part VI, Line 11B

This return is reviewed by baldwin court services

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Baldwin Court Services Inc
EIN
63-1208436
Phone
2515801666
Address
PO BOX 1695, BAY MINETTE, AL 36507

Signing Officer

Name
Jonathan Armstrong
Title
Program Director
Phone
2515801666
Signed
2022-02-04

Organization Details

Principal Officer
Chip Cason
Formed
1999
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
17

Preparer

Firm
Robertson Andreoli & Covington Pc
Address
100 HAND AVE, BAY MINETTE, AL 36507-4825
Preparer
Michael R Andreoli
Phone
2519375561
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS RETURN IS REVIEWED BY BALDWIN COURT SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/TotalAssetsBOYAmt0640019
IRS990/TotalAssetsEOYAmt0571185
IRS990/TotalAssetsGrp/BOYAmt0640019
IRS990/TotalAssetsGrp/EOYAmt0571185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064500
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0164057
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0848306
IRS990/TotalFunctionalExpensesGrp/TotalAmt01012363
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03931
IRS990/TotalLiabilitiesEOYAmt04937
IRS990/TotalLiabilitiesGrp/BOYAmt03931
IRS990/TotalLiabilitiesGrp/EOYAmt04937
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636088
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0566248
IRS990/TotalOtherCompensationAmt02355
IRS990/TotalProgramServiceExpensesAmt0848306
IRS990/TotalProgramServiceRevenueAmt0871915
IRS990/TotalReportableCompFromOrgAmt087678
IRS990/TotalRevenueGrp/ExclusionAmt0108
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0877915
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0942523
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0640019
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0571185
IRS990/TravelGrp/ManagementAndGeneralAmt012781
IRS990/TravelGrp/TotalAmt012781
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PROGRAM DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02515801666
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BALDWIN COURT SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0BALD
ReturnHeader/Filer/EIN0631208436
ReturnHeader/Filer/PhoneNum02515801666
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1695
ReturnHeader/Filer/USAddress/CityNm0BAY MINETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631238802
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERTSON ANDREOLI & COVINGTON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 HAND AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAY MINETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0365074825
ReturnHeader/PreparerPersonGrp/PhoneNum02519375561
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R ANDREOLI
ReturnHeader/ReturnTs02022-02-08T09:28:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JONATHAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ARMSTRONG
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.04$1.02$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.50$1.00$1.01$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.51$1.02$1.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.94$0.96$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.94$1.01$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$1.04$0.98$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.92$0.98$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.89$1.00$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.90$0.90$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.98$0.94$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.94$0.89$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.92$0.84$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.84
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.89$0.77$0.12
2011Summary only. Only limited summary data is available for this year.$0.41$0.00$0.40$0.72$0.73$0.02