Civic Intelligence

The American Legion Department Of

EIN 63-0008280 • 501(c)19 • Montgomery, AL

Profile

The american legion, department of alabama, is an organizaiton which serves veterans and promotes patriotism.

PO Box 1069Montgomery, AL 36102-1069

americanlegionalabama.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.19x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.69x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$45,500

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

84th percentile

24%

Faster asset growth than 84% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

3.5%

Faster revenue growth than 47% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$3,260,896

Up $627,837 (+24%) from 2023

Liabilities

Up

$631,605

Up $229,587 (+57%) from 2023

Net Assets

Up

$2,629,291

Up $398,250 (+18%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin83rd percentile

Revenue

Up

$909,138

Up $30,671 (+3.5%) from 2023

Expenses

Down

$607,894

Down $21,313 (-3.4%) from 2023

Net Income

Up

$301,244

Up $51,984 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $890,848Liabilities 2011: $278,023Net Assets 2011: $612,8252011Assets 2012: $920,545Liabilities 2012: $259,839Net Assets 2012: $660,7062012Assets 2013: $940,416Liabilities 2013: $308,857Net Assets 2013: $631,5592013Assets 2014: $1,006,356Liabilities 2014: $318,820Net Assets 2014: $687,5362014Assets 2015: $907,456Liabilities 2015: $329,785Net Assets 2015: $577,6712015Assets 2016: $851,699Liabilities 2016: $313,048Net Assets 2016: $538,6512016Assets 2017: $1,398,539Liabilities 2017: $701,095Net Assets 2017: $697,4442017Assets 2018: $1,709,196Liabilities 2018: $937,717Net Assets 2018: $771,4792018Assets 2019: $1,271,535Liabilities 2019: $483,035Net Assets 2019: $788,5002019Assets 2020: $1,365,937Liabilities 2020: $514,514Net Assets 2020: $851,4232020Assets 2021: $1,715,308Liabilities 2021: $495,656Net Assets 2021: $1,219,6522021Assets 2022: $2,398,189Liabilities 2022: $485,554Net Assets 2022: $1,912,6352022Assets 2023: $2,633,059Liabilities 2023: $402,018Net Assets 2023: $2,231,0412023Assets 2024: $3,260,896Liabilities 2024: $631,605Net Assets 2024: $2,629,2912024

Highlighted filing

2024

Assets$3,260,896
Liabilities$631,605
Net Assets$2,629,291
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $496,175Expenses 2011: $486,989Net Income 2011: $9,1862011Expenses 2012: $419,8312012Expenses 2013: $486,2122013Revenue 2014: $426,234Expenses 2014: $528,056Net Income 2014: -$101,8222014Revenue 2015: $484,840Expenses 2015: $547,444Net Income 2015: -$62,6042015Revenue 2016: $547,312Expenses 2016: $524,319Net Income 2016: $22,9932016Revenue 2017: $519,947Expenses 2017: $737,771Net Income 2017: -$217,8242017Revenue 2018: $659,612Expenses 2018: $608,528Net Income 2018: $51,0842018Revenue 2019: $702,963Expenses 2019: $692,965Net Income 2019: $9,9982019Revenue 2020: $659,845Expenses 2020: $598,430Net Income 2020: $61,4152020Revenue 2021: $701,538Expenses 2021: $395,516Net Income 2021: $306,0222021Revenue 2022: $1,252,684Expenses 2022: $507,461Net Income 2022: $745,2232022Revenue 2023: $878,467Expenses 2023: $629,207Net Income 2023: $249,2602023Revenue 2024: $909,138Expenses 2024: $607,894Net Income 2024: $301,2442024

Highlighted filing

2024

Revenue$909,138
Expenses$607,894
Net Income$301,244
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,260,896
Liabilities
$631,605
Net assets
$2,629,291
Revenue
$909,138
Expenses
$607,894
Net income
$301,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.63$2.63$0.91$0.61$0.30
2023Summary only. Only limited summary data is available for this year.$2.63$0.40$2.23$0.88$0.63$0.25
2022Summary only. Only limited summary data is available for this year.$2.40$0.49$1.91$1.25$0.51$0.75
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.50$1.22$0.70$0.40$0.31
2020Summary only. Only limited summary data is available for this year.$1.37$0.51$0.85$0.66$0.60$0.06
2019Summary only. Only limited summary data is available for this year.$1.27$0.48$0.79$0.70$0.69$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.94$0.77$0.66$0.61$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.70$0.70$0.52$0.74$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.31$0.54$0.55$0.52$0.02
2015Summary only. Only limited summary data is available for this year.$0.91$0.33$0.58$0.48$0.55$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.32$0.69$0.43$0.53$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.31$0.63$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.26$0.66$0.42
2011Summary only. Only limited summary data is available for this year.$0.89$0.28$0.61$0.50$0.49$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$1,261,620
Mission and Program Overview

Mission

The american legion, department of alabama, is an organization which serves veterans and promotes patriotism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,742,585$1,888,094▲ $145,509
Land, Buildings, and Equipment, Net$586,791$753,629▲ $166,838
Cash and Non-Interest-Bearing Accounts$290,444$590,128▲ $299,684
Accounts Receivable$13,239$29,045▲ $15,806
Total Assets$2,633,059$3,260,896▲ $627,837
Liabilities
Other Liabilities$238,361$251,794▲ $13,433
Accounts Payable and Accrued Expenses$6,135$224,269▲ $218,134
Deferred Revenue$157,522$155,542▼ $1,980
Total Liabilities$402,018$631,605▲ $229,587
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,386,196$1,498,144▲ $111,948
Net Assets Without Donor Restrictions$844,845$1,131,147▲ $286,302
Total Net Assets Fund Balance$2,231,041$2,629,291▲ $398,250
Total Liabilities and Net Assets / Fund Balance$2,633,059$3,260,896▲ $627,837

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$677,333$158,246$835,579
Buildings-$368,835$368,835
Land$57,277-$57,277
Other Land Buildings$19,019$23,557$42,576
Equipment-$22,191$22,191
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ryan MarshallAdjutantFT$45,500$45,500

Board Members and Trustees

NameTitle
Ron BradstreetAlt Nec/pdc
Charles MarshCommander
Leslie LooneyFinance Offi
Buddy KeenImmed Pdc
Willie RogersJr. Vice COM
Al LottMember
Alan ChambersMember
Benson WebbMember
Bill ElderMember
Bill FergusonMember
Bill HanberryMember
Braxton BridgersMember
Charles DuncanMember
Charles MarshMember
Dave MoselyMember
David DuffeyMember
David HallMember
David HartlineMember
Dee HardinMember
Dennis MurphyMember
Donna StaceyMember
Duke MartinMember
Freddie JonesMember
George KrigbaumMember
Gladys LeonardMember
Gordon SealeMember
Grant AtkinsMember
Harry ChristianMember
James BryantMember
Jan SpitzerMember
Jeff McnairMember
Jim JeffriesMember
Jimmy ManessMember
Joe DozierMember
John DeesMember
John PruettMember
Kenneth CookMember
Larry VannoyMember
Leonard PeevyMember
Michael KinneyMember
Michael SmithMember
Paul GonthierMember
Pete CobbMember
Ron HaygoodMember
Sherrie RogersMember
Steve MooreMember
Tony BerenottoMember
Vann DaughtryMember
Vann HubbardMember
Wayne TurnerMember
Willis FrazierMember
Rico HallNec/pdc
Don MaddenSr. Vice COM
Revenue and Support

Revenue Composition

Contributions and Grants
$318,132
Program Service Revenue
$411,983
Investment Income
$64,318
Other Revenue
$114,705
All Other Contributions
$18,132
Change in Net Assets
$301,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$489,726
Salaries, Compensation, and Employee Benefits$118,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$103,201
Conferences and Meetings---$78,247
Occupancy---$72,344
Office Expenses---$60,732
Travel---$48,547
Fees for Services Accounting---$47,025
Depreciation Depletion---$25,547
Insurance---$19,619
Payroll Taxes---$14,967
All Other Expenses---$13,520
Information Technology---$11,181
Other Expenses---$10,883
Advertising---$5,477
Total Functional Expenses$0$0$0$607,894
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payables$220,171
Oratorical Scholarships$22,000
Accrued Vacation$9,623
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The adjutant of the american legion, department of alabama reviews the form 990. No review was or will be conducted by the governing body.”

Form 990, Page 6, Part VI, Line 12C

“It is the policy of the american legion, department of alabama that its employees shall not have a financial interest in any company which provides goods or services to the american legion, department of alabama. Any violation of this policy may result in disciplinary action up to and including termination of employment.”

Form 990, Page 6, Part VI, Line 19

“Federal law does not require that such documents be made publicly available unless they were included on a form that is publicly available. Therefore, these documents do not have to be made available to the public by the organization.”

Filing and Contact Details

Filer

Filer Name
The American Legion Department of
EIN
63-0008280
Phone
3342626638
Address
PO BOX 1069, MONTGOMERY, AL 36102-1069
Doing Business As
Of Alabama

Signing Officer

Name
Leslie Looney
Title
Finance Officer
Phone
3342626638
Signed
2025-05-05

Organization Details

Principal Officer
Leslie Looney
Voting Board Members
36
Independent Board Members
36
Employees
2
Volunteers
500

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
Jessica L Hudson CPA
Phone
3348346640
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“NATIONAL DISASTER”

Raw XML AppendixShowing 400 of 740 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0THE AMERICAN LEGION, DEPARTMENT OF ALABAMA, IS AN ORGANIZATION WHICH SERVES VETERANS AND PROMOTES PATRIOTISM.
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IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMED PDC
IRS990/Form990PartVIISectionAGrp/TitleTxt2SR. VICE COM
IRS990/Form990PartVIISectionAGrp/TitleTxt3JR. VICE COM
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER

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