Business Council of Alabama

Nonprofit profile at a glance

EIN
630922835
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Montgomery, AL, USA
Phone
3348346000
Rating confidence
Limited

Official website

Reported finances

Revenue
$5,356,024
Expenses
$5,208,895
Assets
$8,625,848
Liabilities
$14,105

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

164 people listed

Executive titles in this filing

  • HELENA DUNCAN (PRESIDENT & CEO)
  • CLAY SCOFIELD (EXECUTIVE VICE PRESIDENT)
  • SCOTT MCCLINTOCK (VICE PRESIDENT OF POLICY AND POLITICAL AFFAIRS)
  • BRADSHAW TYSON (VICE PRESIDENT OF EXTERNAL AFFAIRS)

Highest reported compensation

  • HELENA DUNCAN (PRESIDENT & CEO): $435,950 total reported compensation
  • MICHELLE HOPSON (CFO & SVP OPERATIONS): $239,712 total reported compensation
  • CLAY SCOFIELD (EXECUTIVE VICE PRESIDENT): $226,421 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve industry and labor conditions for the state of Alabama through the provision of educational programs for members and advocacy efforts on the behalf of members.

What it reported doing in 2025

Educational programs for members and advocacy efforts on behalf of members.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 70
  • Accountability: 76
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 99.4%; rating input score 99; 27th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 27.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 158 of 159 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $436K · 164 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.