Civic Intelligence

County Risk Services Inc

990 • Fiscal year 2022 • EIN 83-0814426

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 09, 2023

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

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.36x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2022

Net Margin

34th percentile

0.4%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

84th percentile

$279,585

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2022

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

7.9%

Faster revenue growth than 56% of similar nonprofits.

2022 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,585,043

Up $542,786 (+27%) from 2021

Net Assets

Up

$690,697

Up $19,670 (+2.9%) from 2021

Liabilities

Up

$1,894,346

Up $523,116 (+38%) from 2021

Revenue

Up

$5,325,520

Up $388,963 (+7.9%) from 2021

Expenses

Up

$5,305,850

Up $380,944 (+7.7%) from 2021

Net Income

Up

$19,670

Up $8,019 (+69%) from 2021

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

2022

Assets$2,585,043
Liabilities$1,894,346
Net Assets$690,697

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

2022

Revenue$5,325,520
Expenses$5,305,850
Net Income$19,670
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$5,325,520
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$1,401,383$1,029,952▼ $371,431
Rtn Earn Endowment Incm Other Fnds$671,027$690,697▲ $19,670
Land, Buildings, and Equipment, Net$114,951$120,897▲ $5,946
Prepaid Expenses and Deferred Charges$25,923$44,906▲ $18,983
Total Assets$2,042,257$2,585,043▲ $542,786
Other Assets Total$500,000$1,389,288▲ $889,288
Liabilities
Accounts Payable and Accrued Expenses$1,286,622$1,005,205▼ $281,417
Other Liabilities$84,608$889,141▲ $804,533
Total Liabilities$1,371,230$1,894,346▲ $523,116
Net Assets / Fund Balance
Total Net Assets Fund Balance$671,027$690,697▲ $19,670
Total Liabilities and Net Assets / Fund Balance$2,042,257$2,585,043▲ $542,786

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$87,332$22,023$109,355
Equipment$33,565$5,913$39,478
Other Assets Org$500,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Kay FrazeVice Pres./tFT$115,338$115,338
Marcia CollierSecretaryFT$67,316$67,316

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
$5,319,789
Investment Income
$5,731
Other Revenue
$0
Change in Net Assets
$19,670

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,325,520
Total Revenue per Audited Statements
$5,325,520
Total Revenue per Form 990
$5,325,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,238,240
Salaries, Compensation, and Employee Benefits$2,067,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,423,415$293,197-$1,716,612
Other Employee Benefits$184,175$37,937-$222,112
Occupancy$116,595$24,017-$140,612
Fees for Services Accounting$113,420$23,362-$136,782
Payroll Taxes$106,872$22,014-$128,886
All Other Expenses$47,507$48,468-$95,975
Travel$40,532$8,349-$48,881
Insurance$34,750$7,158-$41,908
Advertising-$40,420-$40,420
Other Expenses$28,260$5,821-$34,081
Office Expenses-$28,997-$28,997
Depreciation Depletion-$14,646-$14,646
Interest-$183-$183
Total Functional Expenses$4,704,102$601,748$0$5,305,850

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,305,850
Total Expenses per Audited Statements$5,305,850
Total Expenses per Form 990$5,305,850
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
Lease Liability - Lt$772,931
Accrued Liabilities$116,210
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
Mary Kay Fraze
Title
Vice Pres./treasurer
Phone
3343943232
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert D Brasfield
Formed
2018
Legal Domicile
Al
Voting Board Members
4
Independent Board Members
4
Employees
28

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
William L Cox 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.

Raw XML AppendixShowing 400 of 404 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01286622
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01005205
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/ManagementAndGeneralAmt040420
IRS990/AdvertisingGrp/TotalAmt040420
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt048468
IRS990/AllOtherExpensesGrp/ProgramServicesAmt047507
IRS990/AllOtherExpensesGrp/TotalAmt095975
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ROBERT D BRASFIELD
IRS990/BooksInCareOfDetail/PhoneNum03343943232
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 NORTH JACKSON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MONTGOMERY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd036104
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05731
IRS990/CYOtherExpensesAmt03238240
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05319789
IRS990/CYRevenuesLessExpensesAmt019670
IRS990/CYSalariesCompEmpBnftPaidAmt02067610
IRS990/CYTotalExpensesAmt05305850
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05325520
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014646
IRS990/DepreciationDepletionGrp/TotalAmt014646
IRS990/Desc0RISK MANAGEMENT SERVICES - COMPREHENSIVE RISK MANAGEMENT SERVICES ON A REGULAR BASIS IN ACCORDANCE WITH ACCEPTED RISK MANAGEMENT STANDARDS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0281957
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt023362
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0113420
IRS990/FeesForServicesAccountingGrp/TotalAmt0136782
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT D BRASFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm1MARY KAY FRAZE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARCIA COLLIER
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHIE BEYER
IRS990/Form990PartVIISectionAGrp/PersonNm4TONY CHERRY
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRIS GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm6RICKY HARCROW
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1115338
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt267316
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0279585
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES./T
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05325520
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07158
IRS990/InsuranceGrp/ProgramServicesAmt034750
IRS990/InsuranceGrp/TotalAmt041908
IRS990/InterestGrp/ManagementAndGeneralAmt0183
IRS990/InterestGrp/TotalAmt0183
IRS990/InvestmentIncomeGrp/ExclusionAmt05731
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05731
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt027936
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0114951
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0120897
IRS990/LandBldgEquipCostOrOtherBssAmt0148833
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0671027
IRS990/NetAssetsOrFundBalancesEOYAmt0690697
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt024017
IRS990/OccupancyGrp/ProgramServicesAmt0116595
IRS990/OccupancyGrp/TotalAmt0140612
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028997
IRS990/OfficeExpensesGrp/TotalAmt028997
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0500000
IRS990/OtherAssetsTotalGrp/EOYAmt01389288
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt037937
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0184175
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0222112
IRS990/OtherExpensesGrp/Desc0LGHIB CLAIMS AND FEES EXP
IRS990/OtherExpensesGrp/Desc1EQUIPMENT
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3STAFFING AND RECRUITING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07359
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt139820
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25821
IRS990/OtherExpensesGrp/ProgramServicesAmt02572848
IRS990/OtherExpensesGrp/ProgramServicesAmt135728
IRS990/OtherExpensesGrp/ProgramServicesAmt228260
IRS990/OtherExpensesGrp/TotalAmt02572848
IRS990/OtherExpensesGrp/TotalAmt143087
IRS990/OtherExpensesGrp/TotalAmt239820
IRS990/OtherExpensesGrp/TotalAmt334081
IRS990/OtherLiabilitiesGrp/BOYAmt084608
IRS990/OtherLiabilitiesGrp/EOYAmt0889141
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0293197
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01423415
IRS990/OtherSalariesAndWagesGrp/TotalAmt01716612
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022014
IRS990/PayrollTaxesGrp/ProgramServicesAmt0106872
IRS990/PayrollTaxesGrp/TotalAmt0128886
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025923
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt044906
IRS990/PrincipalOfficerNm0ROBERT D BRASFIELD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524292
IRS990/ProgramServiceRevenueGrp/BusinessCd1524292
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1CLAIMS PROCESSING FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02746941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12572848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02746941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12572848
IRS990/ProgSrvcAccomActy2Grp/Desc0CLAIMS SERVICES - PROFESSIONAL CLAIMS SERVICES FOR THE FUNDS IN ACCORDANCE WITH ACCEPTED CLAIMS HANDLING STANDARDS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04422145
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04956368
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01977
IRS990/PYOtherExpensesAmt03313286
IRS990/PYProgramServiceRevenueAmt04934580
IRS990/PYRevenuesLessExpensesAmt011651
IRS990/PYSalariesCompEmpBnftPaidAmt01611620
IRS990/PYTotalExpensesAmt04924906
IRS990/PYTotalRevenueAmt04936557
IRS990/ReconcilationRevenueExpnssAmt019670
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0363420
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0671027
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0690697
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01401383
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01029952
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05913
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039478
IRS990ScheduleD/ExpensesSubtotalAmt05305850
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087332
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022023
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0109355
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0889288
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1500000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT WITH LOCAL GOVT HLTH INS BD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0772931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1116210
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - LT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt05325520
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0120897
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01389288
IRS990ScheduleD/TotalExpensesPerForm990Amt05305850
IRS990ScheduleD/TotalLiabilityAmt0889141
IRS990ScheduleD/TotalRevenuePerForm990Amt05325520
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05325520
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05305850
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0279585
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT D BRASFIELD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0279585
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATION OF COUNTY COMMISSIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF ALABAMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630821025
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDU SVC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02 N JACKSON ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONTGOMERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd036104
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02042257
IRS990/TotalAssetsEOYAmt02585043
IRS990/TotalAssetsGrp/BOYAmt02042257
IRS990/TotalAssetsGrp/EOYAmt02585043
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0601748
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04704102
IRS990/TotalFunctionalExpensesGrp/TotalAmt05305850
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01371230
IRS990/TotalLiabilitiesEOYAmt01894346
IRS990/TotalLiabilitiesGrp/BOYAmt01371230
IRS990/TotalLiabilitiesGrp/EOYAmt01894346
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0671027
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0690697
IRS990/TotalProgramServiceExpensesAmt04704102
IRS990/TotalProgramServiceRevenueAmt05319789
IRS990/TotalReportableCompFromOrgAmt0182654
IRS990/TotalRevenueGrp/ExclusionAmt05731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05319789
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05325520
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02042257
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02585043
IRS990/TotReportableCompRltdOrgAmt0279585
IRS990/TravelGrp/ManagementAndGeneralAmt08349
IRS990/TravelGrp/ProgramServicesAmt040532
IRS990/TravelGrp/TotalAmt048881
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 NORTH JACKSON STREET
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036104
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.COUNTYRISK.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY KAY FRAZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRES./TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03343943232
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM L COX CPA
ReturnHeader/ReturnTs02023-11-14T15:00:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARY KAY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings