STERLING CO: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: STERLING CO (EIN 46-2455801)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-07-07
IRS object ID: 202641889349301029
Schema version: 2024v5.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-07T12:04:18-05:00	ReturnTs
Tax Period End	2025-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461498870	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BMSS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 MERIDIAN STREET N 201	AddressLine1Txt
City	HUNTSVILLE	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35801	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	462455801	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STERLING CO INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STER	BusinessNameControlTxt
Phone	2564391575	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1457	AddressLine1Txt
City	GADSDEN	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35902	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATHY WEST	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	2564391975	PhoneNum
Signature	2026-07-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WHITNEY R SETNICKY CPA	PreparerPersonNm
PTIN	P02096520	PTIN
Phone	2565472588	PhoneNum
Preparation	2026-07-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KATHY WEST	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1457	AddressLine1Txt
City	GADSDEN	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35902	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$35,596,144	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTHCARE AND MANAGEMENT SERVICES PRIMARILY TO THOSE ORGANIZATIONS SERVING MENTALLY DISABLED CITIZENS.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	54	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$37,589,353	PYProgramServiceRevenueAmt
CY Program Service Revenue	$35,303,404	CYProgramServiceRevenueAmt
PY Investment Income	$235,478	PYInvestmentIncomeAmt
CY Investment Income	$211,508	CYInvestmentIncomeAmt
PY Other Revenue	$6,158	PYOtherRevenueAmt
CY Other Revenue	-$2,286	CYOtherRevenueAmt
PY Total Revenue	$37,830,989	PYTotalRevenueAmt
CY Total Revenue	$35,512,626	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$461,893	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,479,238	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,892,372	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$32,025,354	PYOtherExpensesAmt
CY Other Expenses	$31,787,422	CYOtherExpensesAmt
PY Total Expenses	$34,504,592	PYTotalExpensesAmt
CY Total Expenses	$35,141,687	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,326,397	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$370,939	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,424,136	TotalAssetsBOYAmt
Total Assets EOY	$13,737,471	TotalAssetsEOYAmt
Total Liabilities BOY	$3,703,605	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,264,352	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,720,531	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,473,119	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTHCARE AND MANAGEMENT SERVICES PRIMARILY TO THOSE ORGANIZATIONS SERVING MENTALLY DISABLED CITIZENS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$34,675,928	ExpenseAmt
Grant	$461,893	GrantAmt
Revenue	$35,303,404	RevenueAmt
Desc	PROVISION OF HEALTHCARE AND MANAGEMENT SERVICES TO THOSE ORGANIZATIONS SERVING MENTALLY DISABLED ADULTS.	Desc
Total Program Service Expenses	$34,675,928	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	54	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STERLING CO INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2564391975	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1457	AddressLine1Txt
City	GADSDEN	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35902	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MIKE SELF
CHAIR	1.00	Yes (X)	$0	$0	$0
TONY SNOW
SECRETARY	1.00	Yes (X)	$0	$0	$0
SCOTT MAYO
MEMBER	1.00	Yes (X)	$0	$0	$0
KATHY WEST
CHIEF EXECUTIVE OFFICER	40.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HAYMON HOMES INC
4693 MAIN STREET POWELL	FYFFE	AL	35971	CONTRACT MANAGEMENT	$23,773,870
NORTH ALABAMA FAMILY SERVICES
203 S EMMETT STREET	ALBERTVILLE	AL	35950	CONTRACT MANAGEMENT	$5,748,395
TRI COUNTY GROUP HOMES
868 CO RD 529	SCOTTSBORO	AL	35768	CONTRACT MANAGEMENT	$3,618,250
EPISCOPAL KYLE HOMES INC
929 CHESTNUT ST	GADSDEN	AL	35901	CONTRACT MANAGEMENT	$2,836,966
GENESIS RESIDENTIAL INC
5161 MOORES MILL RD	HUNTSVILLE	AL	35811	CONTRACT MANAGEMENT	$1,897,733

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BILLING INCOME: FEDERAL	624100	$23,379,232	$23,379,232
BILLING INCOME: STATE	624100	$8,983,635	$8,983,635
CONTRACT SERVICES	624100	$2,940,537	$2,940,537

Field	Value	IRS element (for citing)
Total Program Service Revenue	$35,303,404	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$215,613	TotalRevenueColumnAmt
Exclusion	$215,613	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$3,233	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$7,338	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$4,105	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,105	TotalRevenueColumnAmt
Exclusion	-$4,105	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$73,894	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$76,180	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,286	TotalRevenueColumnAmt
Exclusion	-$2,286	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,512,626	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,303,404	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$209,222	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$461,893	TotalAmt
Program Services	$461,893	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,359,066	TotalAmt
Program Services	$2,359,066	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$38,893	TotalAmt
Program Services	$38,893	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$308,786	TotalAmt
Program Services	$308,786	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$185,627	TotalAmt
Program Services	$185,627	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$32,732	TotalAmt
Management And General	$32,732	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,272	TotalAmt
Management And General	$35,272	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$60,109	TotalAmt
Program Services	$22,000	ProgramServicesAmt
Management And General	$38,109	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$9,873	TotalAmt
Management And General	$9,873	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,660	TotalAmt
Management And General	$48,660	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$29,738	TotalAmt
Management And General	$29,738	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$62,413	TotalAmt
Management And General	$62,413	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$28,354	TotalAmt
Program Services	$22,662	ProgramServicesAmt
Management And General	$5,692	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$113,691	TotalAmt
Management And General	$113,691	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$12,847	TotalAmt
Management And General	$12,847	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DMH PROVIDER CONTRACTS	$31,261,604	$31,261,604
REPAIRS AND MAINTENANCE	$24,546		$24,546
DUES AND MEMBERSHIPS	$17,468		$17,468
MEDICAL EQUIPMENT AND S	$17,168		$17,168

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,947	TotalAmt
Program Services	$15,397	ProgramServicesAmt
Management And General	$17,550	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$35,141,687	TotalAmt
Program Services	$34,675,928	ProgramServicesAmt
Management And General	$465,759	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,496,973	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,000,000	BOYAmt
EOY	$4,551,768	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,296,113	BOYAmt
EOY	$3,531,861	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$150,000	BOYAmt
EOY	$83,070	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$24,517	BOYAmt
EOY	$25,331	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,003,397	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$204,501	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,338,015	BOYAmt
EOY	$2,798,896	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$615,491	BOYAmt
EOY	$1,249,572	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,424,136	BOYAmt
EOY	$13,737,471	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,034,637	BOYAmt
EOY	$4,264,352	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$668,968	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,703,605	BOYAmt
EOY	$4,264,352	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,720,531	BOYAmt
EOY	$9,473,119	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,720,531	BOYAmt
EOY	$9,473,119	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,424,136	BOYAmt
EOY	$13,737,471	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$370,939	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$1,618,351	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$313,286	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$513,798	CurrentTaxYearMinus2YearsAmt
Total	$827,084	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30,408,519	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,132,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,227,999	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$37,589,353	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,303,404	CurrentTaxYearAmt
Total	$159,661,531	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$121,722	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$138,603	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$142,569	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$94,365	CurrentTaxYearMinus1YearAmt
Current Tax Year	$73,894	CurrentTaxYearAmt
Total	$571,153	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30,843,527	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,270,859	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,884,366	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$37,683,718	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,377,298	CurrentTaxYearAmt
Total	$161,059,768	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$161,059,768	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,783	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,804	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,171	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$235,478	CurrentTaxYearMinus1YearAmt
Current Tax Year	$215,613	CurrentTaxYearAmt
Total	$484,849	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,783	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,804	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,171	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$235,478	CurrentTaxYearMinus1YearAmt
Current Tax Year	$215,613	CurrentTaxYearAmt
Total	$484,849	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30,862,310	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,278,663	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,891,537	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$37,919,196	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,592,911	CurrentTaxYearAmt
Total	$161,544,617	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99700	PublicSupportCY509Pct
Public Support PY509	0.99810	PublicSupportPY509Pct
Investment Income CY	0.00300	InvestmentIncomeCYPct
Investment Income PY	0.00190	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,591,344	OtherCostOrOtherBasisAmt
Depreciation	$102,654	DepreciationAmt
Book Value	$2,488,690	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$167,736	OtherCostOrOtherBasisAmt
Depreciation	$20,337	DepreciationAmt
Book Value	$147,399	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$206,603	OtherCostOrOtherBasisAmt
Depreciation	$67,682	DepreciationAmt
Book Value	$138,921	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,714	OtherCostOrOtherBasisAmt
Depreciation	$13,828	DepreciationAmt
Book Value	$23,886	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,798,896	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$35,512,626	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$35,512,626	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$35,512,626	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$35,141,687	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$35,141,687	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$35,141,687	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	TAX POSITIONS ARE INITIALLY RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2025, BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF APPLICABLE TAX LAWS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SUMMIT ETC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	241 S 3RD STREET	AddressLine1Txt
City	GADSDEN	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35901	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	203516756	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$461,893	NonCashAssistanceAmt
Valuation Method Used	BOOK VALUE	ValuationMethodUsedDesc
Non Cash Assistance	TRANSFER OF VEHICLES	NonCashAssistanceDesc
Purpose Of Grant	TO PROVIDE TRANSPORTATION FOR RESIDENTS OF SUMMIT ETC'S GROUP HOMES	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY THE DIRECTOR AND PROVIDED TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	REVIEWED ANNUALLY BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST.
SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION	STERLING CO, INC. PO BOX 1457 GADSDEN, AL 35902 EMPLOYER IDENTIFICATION NUMBER: 46-2455801 FOR THE YEAR ENDING SEPTEMBER 30, 2025 STERLING CO, INC. IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).