Civic Intelligence

Beef Cattle Improvement Assn Inc

990 • Fiscal year 2021 • EIN 63-6065618

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 28, 2021

40 County Road 756Clanton, AL 35045

(205) 646-0115

Siviq Scores

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

Liabilities / Assets

97th percentile

0.47x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

0.27x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

26th percentile

-1.8%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

39th percentile

3.0%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

7.1%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$209,956

Up $6,166 (+3.0%) from 2020

Net Assets

Down

$111,039

Down $6,697 (-5.7%) from 2020

Liabilities

Up

$98,917

Up $12,863 (+15%) from 2020

Revenue

Up

$364,852

Up $24,109 (+7.1%) from 2020

Expenses

Up

$371,549

Up $27,083 (+7.9%) from 2020

Net Income

Down

-$6,697

Down $2,974 (-80%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $127,986Liabilities 2012: $41,400Net Assets 2012: $86,5862012Assets 2013: $154,146Liabilities 2013: $40,200Net Assets 2013: $113,9462013Assets 2014: $178,089Liabilities 2014: $37,525Net Assets 2014: $140,5642014Assets 2015: $209,373Liabilities 2015: $9,926Net Assets 2015: $199,4472015Assets 2016: $228,574Liabilities 2016: $8,600Net Assets 2016: $219,9742016Assets 2017: $243,111Liabilities 2017: $22,601Net Assets 2017: $220,5102017Assets 2018: $192,736Liabilities 2018: $59,812Net Assets 2018: $132,9242018Assets 2019: $314,118Liabilities 2019: $192,657Net Assets 2019: $121,4612019Assets 2020: $203,790Liabilities 2020: $86,054Net Assets 2020: $117,7362020Assets 2021: $209,956Liabilities 2021: $98,917Net Assets 2021: $111,0392021Assets 2022: $235,827Liabilities 2022: $126,327Net Assets 2022: $109,5002022Assets 2023: $327,567Liabilities 2023: $216,936Net Assets 2023: $110,6312023Assets 2024: $261,790Liabilities 2024: $143,614Net Assets 2024: $118,1762024Assets 2025: $281,167Liabilities 2025: $144,589Net Assets 2025: $136,5782025

Highlighted filing

2021

Assets$209,956
Liabilities$98,917
Net Assets$111,039

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $103,962Expenses 2012: $95,028Net Income 2012: $8,9342012Revenue 2013: $839,927Expenses 2013: $782,857Net Income 2013: $57,0702013Revenue 2014: $965,652Expenses 2014: $939,034Net Income 2014: $26,6182014Revenue 2015: $1,115,149Expenses 2015: $1,056,266Net Income 2015: $58,8832015Revenue 2016: $512,515Expenses 2016: $491,989Net Income 2016: $20,5262016Revenue 2017: $315,131Expenses 2017: $314,595Net Income 2017: $5362017Revenue 2018: $344,983Expenses 2018: $432,572Net Income 2018: -$87,5892018Revenue 2019: $329,758Expenses 2019: $341,219Net Income 2019: -$11,4612019Revenue 2020: $340,743Expenses 2020: $344,466Net Income 2020: -$3,7232020Revenue 2021: $364,852Expenses 2021: $371,549Net Income 2021: -$6,6972021Revenue 2022: $396,553Expenses 2022: $398,092Net Income 2022: -$1,5392022Revenue 2023: $433,895Expenses 2023: $432,764Net Income 2023: $1,1312023Revenue 2024: $511,322Expenses 2024: $503,777Net Income 2024: $7,5452024Revenue 2025: $630,621Expenses 2025: $612,219Net Income 2025: $18,4022025

Highlighted filing

2021

Revenue$364,852
Expenses$371,549
Net Income-$6,697
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 28, 2021
Return Version
2020v4.0
Gross Receipts
$364,852
Mission and Program Overview

Mission

To improve the quality of beef cattle herds through registry and bull testing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,620$110,692▲ $6,072
Savings and Temporary Cash Investments$98,209$98,303▲ $94
Land, Buildings, and Equipment, Net$961$961→ $0
Total Assets$203,790$209,956▲ $6,166
Liabilities
Accounts Payable and Accrued Expenses$86,054$98,917▲ $12,863
Total Liabilities$86,054$98,917▲ $12,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,736$111,039▼ $6,697
Total Net Assets Fund Balance$117,736$111,039▼ $6,697
Total Liabilities and Net Assets / Fund Balance$203,790$209,956▲ $6,166

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$961--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie GilmorePresident
Michelle F ElmoreSecretary
John BambargerTreasurer
Bill LipscombVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$8,665
Program Service Revenue
$37,078
Investment Income
$93
Other Revenue
$319,016
Change in Net Assets
$-6,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$371,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$30,058--$30,058
Office Expenses$6,424$4,735-$11,159
Advertising-$9,448-$9,448
Insurance-$2,609-$2,609
Conferences and Meetings-$2,490-$2,490
Fees for Services Accounting-$2,150-$2,150
All Other Expenses$1,297$341-$1,638
Other Expenses$1,175--$1,175
Total Functional Expenses$349,776$21,773$0$371,549
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Beef Cattle Improvement Assn Inc
EIN
63-6065618
Phone
2056460115
Address
40 COUNTY ROAD 756, CLANTON, AL 35045

Signing Officer

Name
Michelle F Elmore
Title
Secretary
Phone
2056460115
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle F Elmore
Legal Domicile
Al
Voting Board Members
20
Independent Board Members
20
Employees
0

Preparer

Firm
Hull & Russell Pc
Address
502 2ND AVENUE SOUTH, CLANTON, AL 35045-3514
Preparer
Janice L Hull
Phone
2057550655
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING ADJUSTMENT 0

Raw XML Appendix287 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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ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.14$0.14$0.63$0.61$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.14$0.12$0.51$0.50$0.01
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.22$0.11$0.43$0.43$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.13$0.11$0.40$0.40$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$0.36$0.37$0.01
2020Summary only. Only limited summary data is available for this year.$0.20$0.09$0.12$0.34$0.34$0.00
2019Summary only. Only limited summary data is available for this year.$0.31$0.19$0.12$0.33$0.34$0.01
2018Summary only. Only limited summary data is available for this year.$0.19$0.06$0.13$0.34$0.43$0.09
2017Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$0.32$0.31$0.00
2016Summary only. Only limited summary data is available for this year.$0.23$0.01$0.22$0.51$0.49$0.02
2015Summary only. Only limited summary data is available for this year.$0.21$0.01$0.20$1.12$1.06$0.06
2014Summary only. Only limited summary data is available for this year.$0.18$0.04$0.14$0.97$0.94$0.03
2013Summary only. Only limited summary data is available for this year.$0.15$0.04$0.11$0.84$0.78$0.06
2012Summary only. Only limited summary data is available for this year.$0.13$0.04$0.09$0.10$0.10$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)5 • <$500k nonprofits