Cherokee County Court Referral Services Inc
Cherokee County Court Referral Services Inc faces declining assets and recent operating deficits.
EIN: 203210678 · Fort Payne, AL · NTEE: I40 · Updated: 2026-03-28
Is Cherokee County Court Referral Services Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cherokee County Court Referral Services Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cherokee County Court Referral Services Inc
Cherokee County Court Referral Services Inc (EIN: 203210678) is a nonprofit organization based in Fort Payne, AL, classified under NTEE code I40. The organization reported total revenue of $171K and total assets of $24K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cherokee County Court Referral Services Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cherokee County Court Referral Services Inc is a small nonprofit that has been operating for 19 years, with 5 years of IRS 990 filings on record (2012–2018). Revenue has grown at a compound annual rate of -2.7%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
| Total Revenue | $171K |
| Total Expenses | $179K |
| Surplus / Deficit | $-7,783 |
| Total Assets | $24K |
| Net Assets | $24K |
| Operating Margin | -4.5% |
| Months of Reserves | 1.6 months |
Financial Health Grade: C
In 2018, Cherokee County Court Referral Services Inc reported a deficit of $8K with expenses exceeding revenue, holds 1.6 months of operating reserves (limited).
Financial Trends
Over 5 years of filings (2012–2018), Cherokee County Court Referral Services Inc's revenue has declined at a compound annual growth rate (CAGR) of -2.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | -0.3% | -18.8% | +50.8% |
| 2016 | -30.6% | -16.6% | -75.7% |
| 2015 | +6.8% | +27.8% | -20.9% |
| 2014 | +14.8% | +6.1% | +137.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cherokee County Court Referral Services Inc with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Cherokee County Court Referral Services Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $8K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either unpaid or their compensation is not reported in a way that is captured by this metric, which is highly unusual for an organization with consistent revenue and expenses.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Cherokee County Court Referral Services Inc's IRS 990 filings:
- Significant decline in assets from $81,494 (201409) to $23,618 (201809)
- Expenses exceeding revenue in multiple recent periods (e.g., 201809, 201609, 201509)
- Lack of detailed expense breakdown (program, admin, fundraising) in summary data
Strengths
The following positive indicators were identified for Cherokee County Court Referral Services Inc:
- Consistent reporting of zero liabilities across all filings
- No reported officer compensation, suggesting low executive overhead
- Consistent revenue generation over multiple years
Frequently Asked Questions about Cherokee County Court Referral Services Inc
Is Cherokee County Court Referral Services Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Cherokee County Court Referral Services Inc (EIN: 203210678) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Cherokee County Court Referral Services Inc spend its money?
Cherokee County Court Referral Services Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Cherokee County Court Referral Services Inc tax-deductible?
Cherokee County Court Referral Services Inc is registered as a tax-exempt nonprofit (EIN: 203210678). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why have assets declined significantly from $81,494 in 201409 to $23,618 in 201809?
The provided data does not specify the reasons for the asset decline, but it coincides with periods where expenses exceeded revenue, suggesting assets may have been used to cover operational deficits.
What are the specific program activities funded by Cherokee County Court Referral Services Inc?
The NTEE code I40 indicates 'Court Related Services', but the summary data does not provide details on specific programs or services offered.
How does the organization cover its operating deficits, such as the $7,783 deficit in 201809?
Operating deficits are likely covered by drawing down on existing assets or through prior period surpluses, as indicated by the declining asset base.
Filing History
IRS 990 filing history for Cherokee County Court Referral Services Inc showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2012–2018), Cherokee County Court Referral Services Inc's revenue has declined by 15.2%, moving from $202K to $171K. Total assets decreased by 31.2% over the same period, from $34K to $24K. Total functional expenses fell by 8.2%, from $195K to $179K. In its most recent filing year (2018), Cherokee County Court Referral Services Inc reported a deficit of $8K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $171K | $179K | $24K | $0 | — | View 990 |
| 2016 | $172K | $221K | $16K | $0 | — | View 990 |
| 2015 | $248K | $265K | $64K | $0 | — | View 990 |
| 2014 | $232K | $207K | $81K | $0 | — | View 990 |
| 2012 | $202K | $195K | $34K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $171K, expenses of $179K, and assets of $24K (revenue -0.3% year-over-year).
- 2016: Revenue of $172K, expenses of $221K, and assets of $16K (revenue -30.6% year-over-year).
- 2015: Revenue of $248K, expenses of $265K, and assets of $64K (revenue +6.8% year-over-year).
- 2014: Revenue of $232K, expenses of $207K, and assets of $81K (revenue +14.8% year-over-year).
- 2012: Revenue of $202K, expenses of $195K, and assets of $34K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cherokee County Court Referral Services Inc:
Data Sources and Methodology
This transparency report for Cherokee County Court Referral Services Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.