Civic Intelligence

St. Clair County D a Y Program Inc.

990 • Fiscal year 2023 • EIN 63-1211993

Jul 01, 2022 to Jun 30, 2023 • Filed on May 06, 2024

P O Box 1653Ashville, AL 35953

(205) 594-2280

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

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

Net Margin

51st percentile

4.4%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

48th percentile

5.4%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Flat

$386,921

Flat from 2023

Net Assets

Flat

$376,125

Flat from 2023

Liabilities

Flat

$10,796

Flat from 2023

Revenue

Flat

$1,047,475

Flat from 2023

Expenses

Flat

$1,001,733

Flat from 2023

Net Income

Flat

$45,742

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $415,824Liabilities 2011: $17,885Net Assets 2011: $397,9392011Assets 2012: $442,267Liabilities 2012: $75,274Net Assets 2012: $366,9932012Assets 2013: $371,272Liabilities 2013: $48,277Net Assets 2013: $322,9952013Assets 2014: $275,748Liabilities 2014: $25,872Net Assets 2014: $249,8762014Assets 2015: $260,223Liabilities 2015: $44,409Net Assets 2015: $215,8142015Assets 2016: $351,951Liabilities 2016: $52,033Net Assets 2016: $299,9182016Assets 2017: $350,499Liabilities 2017: $114,793Net Assets 2017: $235,7062017Assets 2018: $277,729Liabilities 2018: $105,712Net Assets 2018: $172,0172018Assets 2019: $250,373Liabilities 2019: $7,372Net Assets 2019: $243,0012019Assets 2020: $284,859Liabilities 2020: $0Net Assets 2020: $284,8592020Assets 2021: $305,044Liabilities 2021: $0Net Assets 2021: $305,0442021Assets 2022: $334,427Liabilities 2022: $4,044Net Assets 2022: $330,3832022Assets 2023: $386,921Liabilities 2023: $10,796Net Assets 2023: $376,1252023Assets 2023: $386,921Liabilities 2023: $10,796Net Assets 2023: $376,1252023Assets 2024: $571,266Liabilities 2024: $6,299Net Assets 2024: $564,9672024

Highlighted filing

2023

Assets$386,921
Liabilities$10,796
Net Assets$376,125

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,053,690Expenses 2011: $1,133,780Net Income 2011: -$80,0902011Expenses 2012: $915,6272012Expenses 2013: $885,6072013Revenue 2014: $573,974Expenses 2014: $647,093Net Income 2014: -$73,1192014Revenue 2015: $896,440Expenses 2015: $930,502Net Income 2015: -$34,0622015Revenue 2016: $1,058,837Expenses 2016: $974,733Net Income 2016: $84,1042016Revenue 2017: $680,336Expenses 2017: $1,041,438Net Income 2017: -$361,1022017Revenue 2018: $850,277Expenses 2018: $913,966Net Income 2018: -$63,6892018Revenue 2019: $1,081,238Expenses 2019: $1,010,254Net Income 2019: $70,9842019Revenue 2020: $1,074,293Expenses 2020: $1,032,436Net Income 2020: $41,8572020Revenue 2021: $750,837Expenses 2021: $730,652Net Income 2021: $20,1852021Revenue 2022: $993,659Expenses 2022: $968,320Net Income 2022: $25,3392022Revenue 2023: $1,047,475Expenses 2023: $1,001,733Net Income 2023: $45,7422023Revenue 2023: $1,047,475Expenses 2023: $1,001,733Net Income 2023: $45,7422023Revenue 2024: $1,251,930Expenses 2024: $1,063,088Net Income 2024: $188,8422024

Highlighted filing

2023

Revenue$1,047,475
Expenses$1,001,733
Net Income$45,742
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 6, 2024
Return Version
2022v5.0
Gross Receipts
$1,047,475
Mission and Program Overview

Mission

Youth counseling for troubled adolescents and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$169,468$199,890▲ $30,422
Cash and Non-Interest-Bearing Accounts$117,190$119,226▲ $2,036
Savings and Temporary Cash Investments$41,654$62,242▲ $20,588
Prepaid Expenses and Deferred Charges$5,010$5,010→ $0
Land, Buildings, and Equipment, Net$1,105$553▼ $552
Total Assets$334,427$386,921▲ $52,494
Liabilities
Accounts Payable and Accrued Expenses$0$6,615▲ $6,615
Other Liabilities$4,044$4,181▲ $137
Total Liabilities$4,044$10,796▲ $6,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$330,383$355,530▲ $25,147
Net Assets With Donor Restrictions-$20,595-
Total Net Assets Fund Balance$330,383$376,125▲ $45,742
Total Liabilities and Net Assets / Fund Balance$334,427$386,921▲ $52,494

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$553$191,634$192,187
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,015,546
Program Service Revenue
$28,462
Investment Income
$741
Other Revenue
$2,726
All Other Contributions
$923,060
Change in Net Assets
$45,742

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$193,285Fair value
Total Noncash Contributions$193,285-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$859,551
Other Expenses$142,182
Total Fundraising Expense$34,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$765,821$51,055$34,036$850,912
Occupancy$35,775$3,975-$39,750
Travel$13,570$13,571-$27,141
Fees for Services Accounting-$15,600-$15,600
Insurance$13,588--$13,588
Pension Plan Contributions$7,947$432$260$8,639
Other Expenses$1,063$1,064-$2,127
All Other Expenses$1,050$1,050-$2,100
Office Expenses$1,399$155-$1,554
Depreciation Depletion$497$55-$552
Total Functional Expenses$880,219$87,218$34,296$1,001,733
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
Payroll liabilities$4,181
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

There is no committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

A draft of Form 990 is reviewed by the Board. Then, upon approval of the draft, Form 990 is transmitted for filing.

Form 990, Part VI, Section C, line 19

The organization makes its financial statements and Form 990 available to the public through the website, guidestar.com. Its governing documents and conflict of interest policy are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
St Clair County Day Program Inc
EIN
63-1211993
Phone
2055942280
Address
P O Box 1653, Ashville, AL 35953

Signing Officer

Name
David Gray
Title
Executive Director
Phone
2055942280
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Gray
Formed
1999
Legal Domicile
Al
Voting Board Members
16
Independent Board Members
16
Employees
24
Volunteers
0

Preparer

Firm
Haynes Downard LLP
Address
3161 Cahaba Heights Road Suite 203, Birmingham, AL 35243
Preparer
J Max Campbell Jr
Phone
2052543380
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization has not changed its selection process of oversight process of the audit.

Financial Statement Notes

Part X, Line 2:

As of June 30, 2023, the organization has no uncertain tax positions that qualify for recognition or disclosure in the financial statements.

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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/OtherRevenueMiscGrp/Desc0Miscellaneous income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02726
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02726
IRS990/OtherRevenueTotalAmt02726
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034036
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051055
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0765821
IRS990/OtherSalariesAndWagesGrp/TotalAmt0850912
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PensionPlanContributionsGrp/FundraisingAmt0260
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0432
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07947
IRS990/PensionPlanContributionsGrp/TotalAmt08639
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0169468
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0199890
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05010
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05010
IRS990/PrincipalOfficerNm0David Gray
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Fees for service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028462
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0950360
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0726
IRS990/PYOtherExpensesAmt0138029
IRS990/PYOtherRevenueAmt01045
IRS990/PYProgramServiceRevenueAmt041528
IRS990/PYRevenuesLessExpensesAmt025339
IRS990/PYSalariesCompEmpBnftPaidAmt0830291
IRS990/PYTotalExpensesAmt0968320
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0993659
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt045742
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt031188
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041654
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01032878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0951405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0749576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01017975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01040078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04791912
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt028462
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt041528
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt054643
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt039750
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0164383
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0741
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0726
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01675
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01410
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05813
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99880
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt04956295
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01061340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0992933
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0749576
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01072618
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01079828
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04956295
IRS990ScheduleA/TotalSupportAmt04962108
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/EquipmentGrp/BookValueAmt0553
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0191634
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0192187
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0As of June 30, 2023, the organization has no uncertain tax positions that qualify for recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0553
IRS990ScheduleD/TotalLiabilityAmt04181
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0In-kind services
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Fair value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0193285
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is no committee with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft of Form 990 is reviewed by the Board. Then, upon approval of the draft, Form 990 is transmitted for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its financial statements and Form 990 available to the public through the website, guidestar.com. Its governing documents and conflict of interest policy are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization has not changed its selection process of oversight process of the audit.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0334427
IRS990/TotalAssetsEOYAmt0386921
IRS990/TotalAssetsGrp/BOYAmt0334427
IRS990/TotalAssetsGrp/EOYAmt0386921

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.01$0.56$1.25$1.06$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$1.05$1.00$0.05
2023Summary only. Only limited summary data is available for this year.$0.39$0.01$0.38$1.05$1.00$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$0.99$0.97$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.31$0.75$0.73$0.02
2020Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$1.07$1.03$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.01$0.24$1.08$1.01$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.11$0.17$0.85$0.91$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.11$0.24$0.68$1.04$0.36
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.05$0.30$1.06$0.97$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.22$0.90$0.93$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.25$0.57$0.65$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.05$0.32$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.08$0.37$0.92
2011Summary only. Only limited summary data is available for this year.$0.42$0.02$0.40$1.05$1.13$0.08