Alabama American Legion Boys State Inc

Nonprofit profile at a glance

EIN
621370560
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
Montgomery, AL, USA
Phone
3342626638
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$138,506
Expenses
$109,193
Assets
$431,584
Liabilities
$30,192

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

People named in this filing

  • BRAXTON BRIDGERS (FINANCE OFFI)
  • MARY DAY SMITH (MEMBER)
  • MICHAEL KINNEY (MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary exempt purpose is to educate young men in the u.s. Government.

What it reported doing in 2024

Boys state sessions promote education in the duties, privileges, rights, and responsibilities of american citizenship to better understand the government.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 82
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 21.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $109K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.