County Risk Services INC FY2020 filing

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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.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
93¢ of each $1 spent went to programs.
$206K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $103K a year · 2% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$206K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$874K
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.6M
Spent
$5.3M
To programs
93%
Net assets
$659K
By yearFY2020–FY2024
Revenue
$5.6M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$5.6M
FY2021$4.9M
FY2022$5.3M
FY2023$5.7M
FY2024$6.7M
Expenses
$5.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$5.3M
FY2021$4.9M
FY2022$5.3M
FY2023$5.6M
FY2024$6.6M
Net assets
$659K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$659K
FY2021$671K
FY2022$691K
FY2023$781K
FY2024$892K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $4.9M Management & general 7% · $377K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $206K paid to officers and key staff.

Part VII, Section A · reportable compensation
Employee
$108,901Pt VII · Sec A
Vice Preside
$97,368Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mary Kay Fraze’s $140K as Vice Pres is at the 67th percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mary Kay Fraze$139,873$133,689$115,338$117,408$97,368
Mark Macon————$108,901
Marcia Collier——$67,316$67,187—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides administrative, claims, and risk management services for Alabama county self-insurance funds.

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Provided by the organization

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2 programs · $4.9M · in their own filed words · FY2020
01

Claims Services

Professional claims services for the funds in accordance with accepted claims handling standards.

$4.6Mprogram expense
02

Risk Management Services

Comprehensive risk management services on a regualr basis in accordance with accepted risk management standards.

$259Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Fees for servicesLn 2g$5.6M
Investment incomeLn 3$3K
Money outPt IX
$5.3M
Ln 25
Programscol B$4.9M
Managementcol C$377K
Owns and owesPt X
$659K
net assets · Ln 32
Cash and savingsLn 1–2$926K
Total assetsLn 16$1.5M
LiabilitiesLn 26$874K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.6M
Investment incomeLn 3$3K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
SavingsLn 2$926K
Cash and savings togetherLn 1–2$926K
Land, buildings, equipmentLn 10c$75K
Other assetsLn 15$500K
Total assetsLn 16$1.5M
LiabilitiesLn 26$874K
Net assetsLn 32$659K
OperationsPt I, VI
EmployeesI 523
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$675K$926K
Land, buildings, equipmentLn 10c$75K
Total assetsLn 16$1.2M$1.5M
LiabilitiesLn 26$799K$874K
Net assetsLn 32$376K$659K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.4M$1.2M$213K
Other employee benefitsLn 9$189K$161K$28K
Payroll taxesLn 10$96K$81K$14K
Accounting feesLn 11c$125K$106K$19K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$25K$25K
OccupancyLn 16$135K$115K$20K
TravelLn 17$34K$29K$5K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$21K$18K$3K
Other expenses (24a–d)Ln 24$3.2M$3.2M$25K
All other expensesLn 24e$23K$8K$15K
Total functional expensesLn 25$5.3M$4.9M$377K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $6.7M$6.6M$111K$892K 990 PDF
FY2023 $5.7M$5.6M$91K$781K 990 PDF
FY2022 $5.3M$5.3M$20K$691K 990 PDF
FY2021 $4.9M$4.9M$12K$671K 990 PDF
FY2020 Viewing $5.6M$5.3M$284K$659K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $5,563,762 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $4,955,948$5,560,882
I-10 Investment incomePrior year $2,311$2,880
I-11 Other revenue$0
I-12 Total revenuePrior year $4,958,259$5,563,762
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,644,585$1,705,991
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,937,870$3,574,199
I-18 Total expensesPrior year $4,582,455$5,280,190
I-19 Revenue less expensesPrior year $375,804$283,572
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $5,563,762 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,560,882$5,560,882
VIII-3 Investment incomeExcluded from tax $2,880$2,880
VIII-12 Total revenueRelated to mission $5,560,882 · Excluded from tax $2,880$5,563,762
Part IX · Statement of functional expenses $5,280,190 across 12 lines filed
IX-7 Other salaries and wagesPrograms $1,207,756 · Management $213,133$1,420,889
IX-9 Other employee benefitsPrograms $161,004 · Management $28,412$189,416
IX-10 Payroll taxesPrograms $81,333 · Management $14,353$95,686
IX-11c Accounting feesPrograms $106,007 · Management $18,707$124,714
IX-12 Advertising and promotionManagement $5,139$5,139
IX-13 Office expensesManagement $25,071$25,071
IX-16 OccupancyPrograms $114,740 · Management $20,248$134,988
IX-17 TravelPrograms $28,836 · Management $5,089$33,925
IX-22 Depreciation, depletion and amortizationManagement $3,010$3,010
IX-23 InsurancePrograms $17,635 · Management $3,112$20,747
IX-24 Other expenses (24a–d)Programs $3,178,623 · Management $25,070$3,203,693
IX-24e All other expensesPrograms $7,606 · Management $15,306$22,912
IX-25 Total functional expensesPrograms $4,903,540 · Management $376,650 · Fundraising $0$5,280,190
Part X · Balance sheet $1,533,322 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $675,272$926,023
X-9 Prepaid expenses and deferred charges$32,473
X-10c Land, buildings and equipment, net$74,826
X-15 Other assetsStart of year $500,000$500,000
X-16 Total assetsStart of year $1,175,272$1,533,322
X-17 Accounts payable and accrued expensesStart of year $299,468$755,331
X-25 Other liabilitiesStart of year $500,000$118,615
X-26 Total liabilitiesStart of year $799,468$873,946
X-32 Total net assets or fund balancesStart of year $375,804$659,376
X-33 Total liabilities and net assetsStart of year $1,175,272$1,533,322
Part XI · Reconciliation of net assets $659,376 net assets at year end
XI-1 Total revenue$5,563,762
XI-2 Total expenses$5,280,190
XI-3 Revenue less expenses$283,572
XI-4 Net assets at start of year$375,804
XI-10 Net assets at end of year$659,376

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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