Civic Intelligence

County Risk Services Inc

990 • Fiscal year 2019 • EIN 83-0814426

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

100 North Jackson StreetMontgomery, AL 36104

(334) 394-3232

Siviq Scores

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

Liabilities / Assets

90th percentile

0.68x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.16x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

51st percentile

7.6%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

95th percentile

$271,910

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

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.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2019: $1,175,272Liabilities 2019: $799,468Net Assets 2019: $375,8042019Assets 2020: $1,533,322Liabilities 2020: $873,946Net Assets 2020: $659,3762020Assets 2021: $2,042,257Liabilities 2021: $1,371,230Net Assets 2021: $671,0272021Assets 2022: $2,585,043Liabilities 2022: $1,894,346Net Assets 2022: $690,6972022Assets 2023: $2,599,775Liabilities 2023: $1,818,551Net Assets 2023: $781,2242023Assets 2024: $2,612,594Liabilities 2024: $1,720,783Net Assets 2024: $891,8112024

Highlighted filing

2019

Assets$1,175,272
Liabilities$799,468
Net Assets$375,804

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2019: $4,958,259Expenses 2019: $4,582,455Net Income 2019: $375,8042019Revenue 2020: $5,563,762Expenses 2020: $5,280,190Net Income 2020: $283,5722020Revenue 2021: $4,936,557Expenses 2021: $4,924,906Net Income 2021: $11,6512021Revenue 2022: $5,325,520Expenses 2022: $5,305,850Net Income 2022: $19,6702022Revenue 2023: $5,651,069Expenses 2023: $5,560,542Net Income 2023: $90,5272023Revenue 2024: $6,724,048Expenses 2024: $6,613,461Net Income 2024: $110,5872024

Highlighted filing

2019

Revenue$4,958,259
Expenses$4,582,455
Net Income$375,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$4,958,259
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Assets Org$500,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark MaconEmployeeFT$103,615$14,084$117,699
Mary Kay FrazeVice PresideFT$95,563$9,120$104,683
Lauren WestbrookSecretary/ T--$92,016$92,016

Board Members and Trustees

NameTitle
Robert D BrasfieldPresident
Chris GreenDirector
Richie BeyerDirector
Ricky HarcrowDirector
Tony CherryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,955,948
Investment Income
$2,311
Other Revenue
$0
Change in Net Assets
$375,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,958,259
Total Revenue per Audited Statements
$4,958,259
Total Revenue per Form 990
$4,958,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,582,455
Total Expenses per Audited Statements$4,582,455
Total Expenses per Form 990$4,582,455
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposit With Local Govt Hlth Ins Bd$500,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 7A

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.

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

The form 990 is reviewed by the president. No review was or will be conducted by the organization's governing body.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
County Risk Services Inc
EIN
83-0814426
Phone
3343943232
Address
100 NORTH JACKSON STREET, MONTGOMERY, AL 36104

Signing Officer

Name
Robert D Brasfield
Title
President
Phone
3343943232
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert D Brasfield
Formed
2018
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
22

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
M Leigh Mccalla CPA
Phone
3348346640
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt04582455
IRS990ScheduleD/TotalLiabilityAmt0500000
IRS990ScheduleD/TotalRevenuePerForm990Amt04958259
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0237654
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt017162
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt015470
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT D BRASFIELD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0271910
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE PRESIDENT. NO REVIEW WAS OR WILL BE CONDUCTED BY THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF ALABAMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630821025
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C4
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDU SVC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02 N JACKSON ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONTGOMERY
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IRS990/TotalAssetsGrp/EOYAmt01175272
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IRS990/TotalEmployeeCnt022
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04132420
IRS990/TotalFunctionalExpensesGrp/TotalAmt04582455
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0799468
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375804
IRS990/TotalOtherCompensationAmt060789
IRS990/TotalProgramServiceExpensesAmt04132420
IRS990/TotalProgramServiceRevenueAmt04955948
IRS990/TotalReportableCompFromOrgAmt0199178
IRS990/TotalRevenueGrp/ExclusionAmt02311
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04955948
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04958259
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01175272
IRS990/TotReportableCompRltdOrgAmt0326341
IRS990/TravelGrp/ManagementAndGeneralAmt06240
IRS990/TravelGrp/ProgramServicesAmt035181
IRS990/TravelGrp/TotalAmt041421
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 NORTH JACKSON STREET
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.COUNTYRISK.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT D BRASFIELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03343943232
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNTY RISK SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0830814426
ReturnHeader/Filer/PhoneNum03343943232
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 NORTH JACKSON STREET
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036104
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B7865137AA35DD0AECC9FFF2A03E999FA69AD860
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId081D06C4A74399BB2F08A52CC06FAAF24662252F7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.9.34
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:29:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630781330
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALDRIDGE BORDEN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt074 COMMERCE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTGOMERY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036104
ReturnHeader/PreparerPersonGrp/PhoneNum03348346640
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M LEIGH MCCALLA CPA
ReturnHeader/ReturnTs02020-11-16T16:29:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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