Macon County Specialty Courts Fndn Inc

Nonprofit profile at a glance

EIN
843175756
IRS 990-EZ coverage
2021–2022
Forms available
Form 990-EZ 2022, Form 990-N 2020
Location
Tuskegee, AL, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Crime, Legal Related N.E.C.

Reported finances

Revenue
$113,760
Expenses
$109,750
Assets
$60,795

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • Deborah Biggers (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To reduce drug-related crime in Macon County, Alabama through education, counseling, rehabilitation, and monitoring.

What it reported doing in 2022

Reduced interrelated drug and criminal activity in Macon County. Combat substance abuse that often leads to criminal activity. Offer treatment to individuals. Reduce the overall crime rate in Macon County. Assist individuals learn to live independently of drugs and become self-sufficient. Reintegrate individuals into mainstream society. Timer period varies, but generally 12-24 months.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 93%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.5%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: -23.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 93% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $102K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.