ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA (EIN 630821025) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1929

Legal Domicile

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 $2.5M in total revenue in fiscal year 2017. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $399K, a strong 16% operating margin.

Mission

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

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$359,088

Total Directors

Key Employees

Highest Compensated

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

ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA