ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA

EIN: 630821025

MONTGOMERY, AL

Total Revenue
$6,659,442
Total Expenses
$4,714,699
Total Assets
$17,374,133
Net Assets
$6,975,482
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1929
Legal Domicile
AL
Principal Officer
ROBERT BRASFIELD
Phone
3342637594
Tax Period
2023-10-01 to 2024-09-30

ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA, founded in 1929, is a community nonprofit that reported $6.7M in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.9M, a strong 29% operating margin.

Mission

PROVIDE EDUCATIONAL SERVICES AND LEGAL ASSISTANCE TO COUNTY GOVERNMENET IN THE STATE OF ALABAMA.

Program Service Accomplishments

Program 1
Expenses: $4,091,925 Revenue: $4,723,897

COMMUNICATION, EDUCATION, BENEFITS, AND LEGISLATIVE SERVICES PROVIDED TO THE 67 COUNTIES OF THE STATE OF ALABAMA TO ASSIST THEM IN MANAGING COMMUNITY PROGRAMS AND GOALS.

Program 2
Expenses: $551,008 Revenue: $654,469

ANNUAL CONVENTION AND OTHER CONFERENCES CONDUCTED TO PROVIDE INFORMATION REGARDING ECONOMIC DEVELOPMENT, LEGISLATIVE DEVELOPMENTS, LOCAL CHALLANGES, AND OTHER ISSUES OF CONCERN TO ASSIST ALABAMA...

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ANNUAL CONVENTION AND OTHER CONFERENCES CONDUCTED TO PROVIDE INFORMATION REGARDING ECONOMIC DEVELOPMENT, LEGISLATIVE DEVELOPMENTS, LOCAL CHALLANGES, AND OTHER ISSUES OF CONCERN TO ASSIST ALABAMA COMMISSIONS IN MANAGING AND PROVIDING SERVICES TO THEIR COMMUNITIES. APPROXIMATELY 700 PERSONS ATTENDED.

Program 3
Expenses: $35,685

LEGAL AND POLICY ADVICE AND ASSISTANCE PROVIDED TO COUNTY OFFICIALS AND STAFF OF THE 67 COUNTIES OF THE STATE OF ALABAMA ON CASES THAT HAVE AN IMPACT ON ALL COUNTIES THROUGHOUT THE STATE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $616,845
Program Service Revenue $5,394,649
Investment Income $529,766
Other Revenue $118,182
TOTAL REVENUE $6,659,442

Expense Breakdown

Grants Paid $1,837
Salaries & Benefits $2,771,174
Fundraising Expenses $0
Program Expenses $4,678,618
Other Expenses $1,941,688
TOTAL EXPENSES $4,714,699

Year-over-Year Comparison

2023 2022 Change
Revenue $6,659,442 $5,792,826 +0.1%
Expenses $4,714,699 $4,455,831 +0.1%
Net Income $1,944,743 $1,336,995 +0.5%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
29
Independent Members
29
Employees
21
Volunteers
29

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
4
$359,088
Total Directors
29
$0
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ALLEN ARMSTRONG DIRECTOR 0.50
Director
$0 $0 $0
BART MERCER DIRECTOR 0.50
Director
$0 $0 $0
COLLIN DALY VICE PRESIDENT 0.50
Officer Director
$0 $0 $0
CONNIE HUDSON DIRECTOR 0.50
Director
$0 $0 $0
CALVIN MARTIN DIRECTOR 0.50
Director
$0 $0 $0
JAY THOMPSON DIRECTOR 0.50
Director
$0 $0 $0
JOE HACKWORTH DIRECTOR 0.50
Director
$0 $0 $0
JOE KNIGHT DIRECTOR 0.50
Director
$0 $0 $0
LARRY WHITE DIRECTOR 0.50
Director
$0 $0 $0
LEE PATTERSON PRESIDENT 0.50
Officer Director
$0 $0 $0
LEONARD MILLENDER DIRECTOR 0.50
Director
$0 $0 $0
MARCUS CAMPBELL DIRECTOR 0.50
Director
$0 $0 $0
MERCERIA LUDGOOD DIRECTOR 0.50
Director
$0 $0 $0
RANDY VEST DIRECTOR 0.50
Director
$0 $0 $0
RAY LONG DIRECTOR 0.50
Director
$0 $0 $0
RHONDEL RHONE DIRECTOR 0.50
Director
$0 $0 $0
RICK WATSON DIRECTOR 0.50
Director
$0 $0 $0
RICKY HARCROW DIRECTOR 0.50
Director
$0 $0 $0
ROGER HAYES DIRECTOR 0.50
Director
$0 $0 $0
SAM BRADFORD DIRECTOR 0.50
Director
$0 $0 $0
SHEILA TYSON DIRECTOR 0.50
Director
$0 $0 $0
STANLEY BATEMON DIRECTOR 0.50
Director
$0 $0 $0
TOM BRANDON DIRECTOR 0.50
Director
$0 $0 $0
STEVE MCKINNON DIRECTOR 0.50
Director
$0 $0 $0
TIM BURGESS DIRECTOR 0.50
Director
$0 $0 $0
TONY CHERRY DIRECTOR 0.50
Director
$0 $0 $0
MILES ROBINSON PRESIDENT-ELECT 0.50
Officer Director
$0 $0 $0
BRANDON SHOUPE DIRECTOR 0.50
Director
$0 $0 $0
TYRONE MOYE DIRECTOR 0.50
Director
$0 $0 $0
ROBERT BRASFIELD EXECUTIVE DIRECTOR 40.00
Officer
$319,785 $39,303 $359,088
HENRY VAN ARCKEN DIRECTOR OF INSURANCE 40.00
Highest
$163,680 $33,242 $196,922
MARY M FIELDER GENERAL COUNSEL 40.00
Highest
$128,313 $34,690 $163,003
KELLEY GILLIKIN DIRECTOR OF IAC 40.00
Highest
$148,307 $34,018 $182,325
LAUREN HODGE ASSISTANT EXECUTIVE DIRECTOR 40.00
Highest
$122,653 $29,252 $151,905
LAUREN WESTBROOK DIRECTOR OF FINANCE 40.00
Highest
$125,736 $26,149 $151,885
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
2024 $6,659,442 $4,714,699 $17,374,133 $1,944,743
2023 $5,792,826 $4,455,831 $17,391,912 $1,336,995
2022 $5,129,713 $3,531,147 $16,211,514 $1,598,566
2021 $2,836,484 $2,286,626 $4,269,663 $549,858
2020 $2,326,491 $2,051,844 $3,791,035 $274,647
2019 $2,262,076 $2,126,656 $3,484,452 $135,420
2018 $2,479,899 $2,081,277 $3,353,192 $398,622
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