Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2019 • EIN 83-0814426
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 5.5% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$1,175,272
No earlier filing loaded for comparison.
Net Assets
$375,804
No earlier filing loaded for comparison.
Liabilities
$799,468
No earlier filing loaded for comparison.
Revenue
$4,958,259
No earlier filing loaded for comparison.
Expenses
$4,582,455
No earlier filing loaded for comparison.
Net Income
$375,804
No earlier filing loaded for comparison.
The organization's purpose is the provision of administrative, claims and risk management services on behalf of the association of county commissions of alabama self-insurers fund and the association of county commissions of alabama liability self-insurance fund, inc. In montgomery, alabama. The aforementioned funds are nonprofit organizations providing self-insured workers compensation and liability insurance protection for their members. Members of the funds are composed of counties of the state of alabama that have pooled resources and funds to provide the insurance converage.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $675,272 | - |
| Rtn Earn Endowment Incm Other Fnds | - | $375,804 | - |
| Total Assets | $0 | $1,175,272 | ▲ $1,175,272 |
| Other Assets Total | - | $500,000 | - |
| Liabilities | |||
| Other Liabilities | - | $500,000 | - |
| Accounts Payable and Accrued Expenses | - | $299,468 | - |
| Total Liabilities | $0 | $799,468 | ▲ $799,468 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $375,804 | ▲ $375,804 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $1,175,272 | ▲ $1,175,272 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $500,000 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Macon | Employee | FT | $103,615 | $14,084 | $117,699 |
| Mary Kay Fraze | Vice Preside | FT | $95,563 | $9,120 | $104,683 |
| Lauren Westbrook | Secretary/ T | - | - | $92,016 | $92,016 |
| Name | Title |
|---|---|
| Robert D Brasfield | President |
| Chris Green | Director |
| Richie Beyer | Director |
| Ricky Harcrow | Director |
| Tony Cherry | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,937,870 |
| Salaries, Compensation, and Employee Benefits | $1,644,585 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,157,559 | $109,762 | - | $1,267,321 |
| Other Employee Benefits | $156,863 | $27,824 | - | $184,687 |
| Fees for Services Accounting | $147,615 | $26,184 | - | $173,799 |
| Occupancy | $115,783 | $20,538 | - | $136,321 |
| Information Technology | $84,655 | $15,016 | - | $99,671 |
| Payroll Taxes | $82,398 | $14,616 | - | $97,014 |
| Current Officers, Directors, Trustees, and Key Employees | - | $95,563 | - | $95,563 |
| Insurance | $53,951 | $9,570 | - | $63,521 |
| Travel | $35,181 | $6,240 | - | $41,421 |
| Office Expenses | - | $36,985 | - | $36,985 |
| All Other Expenses | $9,122 | $12,641 | - | $21,763 |
| Other Expenses | $12,485 | $11,417 | - | $11,417 |
| Advertising | - | $3,257 | - | $3,257 |
| Total Functional Expenses | $4,132,420 | $450,035 | $0 | $4,582,455 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,582,455 |
| Total Expenses per Audited Statements | $4,582,455 |
| Total Expenses per Form 990 | $4,582,455 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deposit With Local Govt Hlth Ins Bd | $500,000 |
“The board shall consist of five persons. The members of the board of directors shall include two persons appointed by the board of trustees of the association of county commissions of alabama self-insurers fund; two persons appointed by the board of trustees of the association of county commissions of alabama liability self-insurance fund, inc; and the executive director of the association of county commissions of alabama.”
“The form 990 is reviewed by the president. No review was or will be conducted by the organization's governing body.”
“No documents available to the public”
“The organization's purpose is the provision of administrative, claims and risk management services on behalf of the association of county commissions of alabama self-insurers fund and the association of county commissions of alabama liability self-insurance fund, inc. In montgomery, alabama. The aforementioned funds are nonprofit organizations providing self-insured workers compensation and liability insurance protection for their members. Members of the funds are composed of counties of the state of alabama that have pooled resources and funds to provide the insurance converage.”
“The organization implemented the accounting requirements associated with uncertainty in income taxes under current accounting standards. Under those standards, tax positions 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. The standards also provide guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. As of december 31, 2019, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 299468 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION'S PURPOSE IS THE PROVISION OF ADMINISTRATIVE, CLAIMS AND RISK MANAGEMENT SERVICES ON BEHALF OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND AND THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC. IN MONTGOMERY, ALABAMA. THE AFOREMENTIONED FUNDS ARE NONPROFIT ORGANIZATIONS PROVIDING SELF-INSURED WORKERS COMPENSATION AND LIABILITY INSURANCE PROTECTION FOR THEIR MEMBERS. MEMBERS OF THE FUNDS ARE COMPOSED OF COUNTIES OF THE STATE OF ALABAMA THAT HAVE POOLED RESOURCES AND FUNDS TO PROVIDE THE INSURANCE CONVERAGE. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3257 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3257 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12641 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9122 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 21763 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROBERT D BRASFIELD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3343943232 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100 NORTH JACKSON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MONTGOMERY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 36104 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 95563 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 95563 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2311 |
| IRS990/CYOtherExpensesAmt | 0 | 2937870 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4955948 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 375804 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1644585 |
| IRS990/CYTotalExpensesAmt | 0 | 4582455 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4958259 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | RISK MANAGEMENT SERVICES - COMPREHENSIVE RISK MANAGEMENT SERVICES ON A REGUALR BASIS IN ACCORDANCE WITH ACCEPTED RISK MANAGEMENT STANDARDS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 22 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 240716 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26184 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 147615 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 173799 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 32632 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 14084 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 9120 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 4953 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT D BRASFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK MACON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARY KAY FRAZE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LAUREN WESTBROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHIE BEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TONY CHERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRIS GREEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RICKY HARCROW |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 103615 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 95563 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 239278 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 87063 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | EMPLOYEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/ T |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4958259 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 15016 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 84655 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 99671 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 9570 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 53951 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 63521 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2311 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2311 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION'S PURPOSE IS THE PROVISION OF ADMINISTRATIVE, CLAIMS AND RISK MANAGEMENT SERVICES ON BEHALF OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND AND THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC. IN MONTGOMERY, ALABAMA. THE AFOREMENTIONED FUNDS ARE NONPROFIT ORGANIZATIONS PROVIDING SELF-INSURED WORKERS COMPENSATION AND LIABILITY INSURANCE PROTECTION FOR THEIR MEMBERS. MEMBERS OF THE FUNDS ARE COMPOSED OF COUNTIES OF THE STATE OF ALABAMA THAT HAVE POOLED RESOURCES AND FUNDS TO PROVIDE THE INSURANCE CONVERAGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 375804 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 20538 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 115783 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 136321 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 36985 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36985 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 500000 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 27824 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 156863 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 184687 |
| IRS990/OtherExpensesGrp/Desc | 0 | LGHIB CLAIMS AND FEES EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | JANITORIAL |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 58208 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2214 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 11417 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2276808 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12485 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2276808 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 58208 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14699 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11417 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 500000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 109762 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1157559 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1267321 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 14616 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 82398 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 97014 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ROBERT D BRASFIELD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 524292 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 524292 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 524292 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CLAIMS PROCESSING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ASSESSMENT FEE FROM FUNDS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2659140 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2276808 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2659140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2276808 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CLAIMS SERVICES - PROFESSIONAL CLAIMS SERVICES FOR THE FUNDS IN ACCORDANCE WITH ACCEPTED CLAIMS HANDLING STANDARDS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 3891704 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 4608464 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 375804 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 347484 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 375804 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 675272 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4582455 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 500000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEPOSIT WITH LOCAL GOVT HLTH INS BD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 500000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSIT WITH LOCAL GOVT HLTH INS BD |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4958259 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES UNDER CURRENT ACCOUNTING STANDARDS. UNDER THOSE STANDARDS, TAX POSITIONS 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. THE STANDARDS ALSO PROVIDE GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AS OF DECEMBER 31, 2019, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 500000 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4582455 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 500000 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROBERT D BRASFIELD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S PURPOSE IS THE PROVISION OF ADMINISTRATIVE, CLAIMS AND RISK MANAGEMENT SERVICES ON BEHALF OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND AND THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC. IN MONTGOMERY, ALABAMA. THE AFOREMENTIONED FUNDS ARE NONPROFIT ORGANIZATIONS PROVIDING SELF-INSURED WORKERS COMPENSATION AND LIABILITY INSURANCE PROTECTION FOR THEIR MEMBERS. MEMBERS OF THE FUNDS ARE COMPOSED OF COUNTIES OF THE STATE OF ALABAMA THAT HAVE POOLED RESOURCES AND FUNDS TO PROVIDE THE INSURANCE CONVERAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD SHALL CONSIST OF FIVE PERSONS. THE MEMBERS OF THE BOARD OF DIRECTORS SHALL INCLUDE TWO PERSONS APPOINTED BY THE BOARD OF TRUSTEES OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA SELF-INSURERS FUND; TWO PERSONS APPOINTED BY THE BOARD OF TRUSTEES OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA LIABILITY SELF-INSURANCE FUND, INC; AND THE EXECUTIVE DIRECTOR OF THE ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS REVIEWED BY THE PRESIDENT. NO REVIEW WAS OR WILL BE CONDUCTED BY THE ORGANIZATION'S GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2022-01-07 14:23:13Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT D BRASFIELD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-11-12 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUN |
| ReturnHeader/Filer/EIN | 0 | 830814426 |
| ReturnHeader/Filer/PhoneNum | 0 | 3343943232 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 NORTH JACKSON STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MONTGOMERY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AL |
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| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 209.194.9.34 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-16 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 16:29:22 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 630781330 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALDRIDGE BORDEN & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 74 COMMERCE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MONTGOMERY |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 36104 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3348346640 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | M LEIGH MCCALLA CPA |
| ReturnHeader/ReturnTs | 0 | 2020-11-16T16:29:22-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.