CHILTON COUNTY COURT SERVICES INC

EIN: 203466226 501(c)(3) 501(c)(3) Corporation

PO BOX 1019, CLANTON, AL, 350461019

Total Revenue
$339,787
Total Expenses
$311,427
Total Assets
$172,829
Net Assets
$167,367

Tuckman-Chang Vulnerability Assessment

Research-Based

Academic framework for nonprofit financial sustainability (Tuckman & Chang, 1991)

Equity Deficiency
0.54
✓ Strong — 6+ mo. reserves
Revenue Concentration
0.51
~ Moderate
Admin Flexibility
15.0%
~ Limited — Little flexibility
Operating Sustainability
8.3%
✓ Healthy — Sustainable
Overall Vulnerability Assessment
Based on 4 vulnerability indicators
✓ LOW RISK
0/4 flags
Equity deficiency (<0.25) ✓ Pass
Revenue concentration (>0.60) ✓ Pass
Admin too lean (<10%) ✓ Pass
Operating deficit (<0%) ✓ Pass

About: The Tuckman-Chang framework identifies four key indicators of financial vulnerability. 0 flags = low risk, 1–2 = moderate risk, 3–4 = high risk. Validated across thousands of nonprofits since 1991.

Learn more about the Tuckman-Chang methodology →

Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
AL
Principal Officer
CHERYL MADDOX
Phone
2052801030
Tax Period
October 2024 - September 2025

CHILTON COUNTY COURT SERVICES INC is a 501(c)(3) with EIN 203466226, based in PO BOX 1019, CLANTON, AL, 350461019. Founded in 2005, the organization files IRS Form 990 and reported its most recent data for fiscal year 2024. In that period, it reported $339,787 in total revenue and $311,427 in total expenses, with net assets of $167,367. Its Trantor Score is 665 (Fair), reflecting its financial health based on liquidity, solvency, and operational efficiency.

Mission

PERFORMS A PUBLIC SERVICE FOR REHABILITATION OF DRUG AND ALCOHOL INMATES IN LIEU OF PRISON TERMS.

Trantor Score

Financial Health & Payment Capacity Assessment

Score based on: Liquidity (40%), Solvency (30%), Sustainability (20%), Efficiency (10%)

665
Fair
Moderate Risk
FICO Scale: 300–850

Liquidity (40%)
0.53
+116 pts
Solvency (30%)
0.81
+133 pts
Sustainability (20%)
0.73
+80 pts
Efficiency (10%)
0.65
+35 pts
Learn more about the Trantor Score methodology →

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $145,229
Program Service Revenue $194,558
Investment Income $0
Other Revenue $0
TOTAL REVENUE $339,787

Expense Breakdown

Grants Paid $0
Salaries & Benefits $219,237
Fundraising Expenses $0
Program Expenses $264,773
Other Expenses $92,190
TOTAL EXPENSES $311,427

Year-over-Year Comparison

2024 2023 Change
Revenue $339,787 $262,175 +29.6%
Expenses $311,427 $295,529 +5.4%
Net Income $28,360 $-33,354 +185.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required

Financial Health Indicators

Financial Distress Indicator (Altman Z-Score)
✓ Safe Zone — Low probability of financial distress
10.98
>2.6 safe · 1.1–2.6 gray · <1.1 distress

Learn about the Altman Z-Score methodology adapted for nonprofits →

Liquidity & Cash Position

Cash Reserve
6.2
Months of expenses covered
Cash to Assets
93.0%
Liquid asset ratio
Working Capital
$160,661
Current assets − liabilities

Solvency & Debt Position

Solvency Ratio
31.64
Assets / Liabilities (>1 is solvent)
Debt Ratio
3.2%
Liabilities / Assets (lower is better)
Debt to Net Assets
0.03
Leverage ratio

Revenue Sustainability & Diversification

Self-Sufficiency
57.3%
Program revenue / Total revenue
Donation Dependence
42.7%
Contributions / Total revenue
Revenue Concentration
57.3%
Largest source (lower = more diverse)

Operational Performance

Admin Efficiency
15.0%
Target: 10–20% is optimal
Asset Turnover
1.97x
Revenue / Assets
Expense Coverage
6.4
Months can operate w/o income
Surplus Margin
8.3%
Net income / Revenue

Growth Indicators

Net Assets Growth
20.4%
Year-over-year change

Governance

Voting Members
7
Independent Members
7
Employees
5
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$0
Total Directors
1
$28,440
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CHERYL MADDOX EXECUTIVE DI 40.00
Director
$28,440 $0 $28,440
JAMES GREENE SECRETARY 0.00
Officer
$0 $0 $0
RENEE POWERS PRESIDENT 0.00
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $339,787 $311,427 $172,829 $28,360
2024 $262,175 $295,529 $144,641 $-33,354
2023 $300,260 $317,657 $178,350 $-17,397
2022 $305,222 $300,302 $196,196 $4,920
2021 $292,542 $282,901 $188,809 $9,641
2020 $301,773 $285,626 $179,242 $16,147
2019 $338,006 $292,573 $163,973 $45,433
2018 $270,950 $255,052 $117,629 $15,898
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