Civic Intelligence

Educational Foundation of the Alabama Society of Certified Publi

990 • Fiscal year 2020 • EIN 63-6063630

May 01, 2019 to Apr 30, 2020 • Filed on Sep 03, 2020

Organization ProfileWWW.ASCPA.ORG
1041 Longfield CourtMontgomery, AL 36117

(334) 834-7650

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$220,666

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 267.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

29th percentile

-0.7%

Faster asset growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-45%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$1,728,521

Down $12,155 (-0.7%) from 2019

Net Assets

Down

$1,727,721

Down $10,705 (-0.6%) from 2019

Liabilities

Down

$800

Down $1,450 (-64%) from 2019

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin10th percentile

Revenue

Down

$82,509

Down $68,033 (-45%) from 2019

Expenses

Up

$112,695

Up $4,535 (+4.2%) from 2019

Net Income

Down

-$30,186

Down $72,568 (-171%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,572,169Liabilities 2012: $0Net Assets 2012: $1,572,1692012Assets 2013: $1,656,758Liabilities 2013: $0Net Assets 2013: $1,656,7582013Assets 2014: $1,682,269Liabilities 2014: $0Net Assets 2014: $1,682,2692014Assets 2015: $1,679,971Liabilities 2015: $0Net Assets 2015: $1,679,9712015Assets 2016: $1,654,588Liabilities 2016: $0Net Assets 2016: $1,654,5882016Assets 2017: $1,665,274Liabilities 2017: $0Net Assets 2017: $1,665,2742017Assets 2018: $1,692,146Liabilities 2018: $0Net Assets 2018: $1,692,1462018Assets 2019: $1,740,676Liabilities 2019: $2,250Net Assets 2019: $1,738,4262019Assets 2020: $1,728,521Liabilities 2020: $800Net Assets 2020: $1,727,7212020Assets 2021: $2,009,940Liabilities 2021: $500Net Assets 2021: $2,009,4402021Assets 2022: $1,880,733Liabilities 2022: $300Net Assets 2022: $1,880,4332022Assets 2023: $1,854,990Liabilities 2023: $75Net Assets 2023: $1,854,9152023Assets 2024: $1,953,155Liabilities 2024: $75Net Assets 2024: $1,953,0802024Assets 2025: $2,114,669Liabilities 2025: $1,125Net Assets 2025: $2,113,5442025

Highlighted filing

2020

Assets$1,728,521
Liabilities$800
Net Assets$1,727,721
Open 2020 Filing

Operations Trend

Revenue Growth9th percentile

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

$600K$400K$200K$0-$200KRevenue 2012: $553,747Expenses 2012: $103,687Net Income 2012: $450,0602012Expenses 2013: $86,6762013Revenue 2014: $100,261Expenses 2014: $101,778Net Income 2014: -$1,5172014Revenue 2015: $78,741Expenses 2015: $110,224Net Income 2015: -$31,4832015Revenue 2016: $86,618Expenses 2016: $99,103Net Income 2016: -$12,4852016Revenue 2017: $62,841Expenses 2017: $112,140Net Income 2017: -$49,2992017Revenue 2018: $76,294Expenses 2018: $93,083Net Income 2018: -$16,7892018Revenue 2019: $150,542Expenses 2019: $108,160Net Income 2019: $42,3822019Revenue 2020: $82,509Expenses 2020: $112,695Net Income 2020: -$30,1862020Revenue 2021: $130,315Expenses 2021: $151,753Net Income 2021: -$21,4382021Revenue 2022: $106,803Expenses 2022: $95,378Net Income 2022: $11,4252022Revenue 2023: $72,817Expenses 2023: $81,989Net Income 2023: -$9,1722023Revenue 2024: $128,214Expenses 2024: $140,896Net Income 2024: -$12,6822024Revenue 2025: $121,978Expenses 2025: $55,731Net Income 2025: $66,2472025

Highlighted filing

2020

Revenue$82,509
Expenses$112,695
Net Income-$30,186
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2019 to Apr 30, 2020
Signed
Sep 3, 2020
Return Version
2019v5.0
Gross Receipts
$264,716
Mission and Program Overview

Mission

The foundation's mission is to encourage qualified students to enter the field of accounting and to provide financial assistance to those students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,513,387$1,591,718▲ $78,331
Savings and Temporary Cash Investments$169,599$99,139▼ $70,460
Cash and Non-Interest-Bearing Accounts$46,615$35,884▼ $10,731
Accounts Receivable$11,075$1,780▼ $9,295
Total Assets$1,740,676$1,728,521▼ $12,155
Liabilities
Grants Payable$2,250$800▼ $1,450
Total Liabilities$2,250$800▼ $1,450
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,487,751$1,553,754▲ $66,003
Net Assets With Donor Restrictions$250,675$173,967▼ $76,708
Total Net Assets Fund Balance$1,738,426$1,727,721▼ $10,705
Total Liabilities and Net Assets / Fund Balance$1,740,676$1,728,521▼ $12,155
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Gerald G Pentecost JrPresident
Dennis SherrinBoard Member
James R CarrollBoard Member
Karen a MooreBoard Member
Keina C HouserBoard Member
Kevin D CookBoard Member
Lynne BozemanBoard Member
Marc HamiltonBoard Member
Jeannine BirminghamCEO
Amanda N PaulSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$21,478
Program Service Revenue
$0
Investment Income
$61,031
Other Revenue
$0
All Other Contributions
$21,478
Change in Net Assets
$-30,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$99,936
Other Expenses$12,759
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$99,936--$99,936
Other Expenses-$12,759-$12,759
Total Functional Expenses$99,936$12,759$0$112,695
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
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A draft copy of the form 990 is made available to the governing body for review; however, the president/ceo reviews and approves the form 990 prior to filing the return.”

Form 990, Page 6, Part VI, Line 19

“Federal law does not require that such documents be made publicly available unless they were included on a form that is publicly available. Therefore, the society does not make such documents publicly available.”

Filing and Contact Details

Filer

Filer Name
Educational Foundation of the
EIN
63-6063630
Phone
3348347650
Address
1041 LONGFIELD COURT, MONTGOMERY, AL 36117

Signing Officer

Name
Jeannine Birmingham
Title
CEO
Phone
3348347650
Signed
2020-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeannine Birmingham
Formed
1967
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
William L Cox CPA
Phone
3348346640
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The foundation has implemented the accounting guidance for uncertainty in income taxes. Using that guidance, tax positiions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. As of april 30, 2020, the foundation had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”

Raw XML Appendix395 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FEDERAL LAW DOES NOT REQUIRE THAT SUCH DOCUMENTS BE MADE PUBLICLY AVAILABLE UNLESS THEY WERE INCLUDED ON A FORM THAT IS PUBLICLY AVAILABLE. THEREFORE, THE SOCIETY DOES NOT MAKE SUCH DOCUMENTS PUBLICLY AVAILABLE.
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-09-14
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ReturnHeader/ReturnTs02020-09-15T13:52:06-05:00
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ReturnHeader/TaxPeriodBeginDt02019-05-01
ReturnHeader/TaxPeriodEndDt02020-04-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,728,521
Liabilities
$800
Net assets
$1,727,721
Revenue
$82,509
Expenses
$112,695
Net income
-$30,186
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.12$0.06$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.13$0.14$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.07$0.08$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$0.11$0.10$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.13$0.15$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.08$0.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.15$0.11$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.08$0.09$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.06$0.11$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.09$0.10$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.08$0.11$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.10$0.10$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.09
2012Summary only. Only limited summary data is available for this year.$1.57$0.00$1.57$0.55$0.10$0.45