FOUNDATION FOR MORAL LAW INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FOUNDATION FOR MORAL LAW INC (EIN 03-0502850)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-25
- IRS object ID
- 202542069349300734
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-25T12:37:08-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 630681783 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MDA PROFESSIONAL GROUP PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 768 | AddressLine1Txt |
| City | GADSDEN | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 359020768 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030502850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUNDATION FOR MORAL LAW INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOUN | BusinessNameControlTxt |
| Phone | 3342621245 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 148 | AddressLine1Txt |
| City | GALLANT | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35972 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAYLA MOORE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3342621245 | PhoneNum |
| Signature | 2025-07-17 | SignatureDt |
| Discuss With Paid Preparer | 0 | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOELLA BOGLE CPA | PreparerPersonNm |
| PTIN | P01828204 | PTIN |
| Phone | 2565463371 | PhoneNum |
| Preparation | 2025-07-13 | 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 | KAYLA MOORE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 148 | AddressLine1Txt |
| City | GALLANT | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35972 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,621,280 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MORALLAW.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | EDUCATING THE PUBLIC AND PROMOTING CURRENT LITIGATION ACTIVITY AIMED AS SUPPORTING AND DEFENDING MORAL AND RELIGIOUS ISSUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $344,274 | PYContributionsGrantsAmt |
| CY Contributions Grants | $202,103 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $444,877 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $523,711 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,514 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,237,373 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $790,665 | PYTotalRevenueAmt |
| CY Total Revenue | $1,963,187 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $399,317 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $466,924 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $142,634 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $273,402 | PYOtherExpensesAmt |
| CY Other Expenses | $240,274 | CYOtherExpensesAmt |
| PY Total Expenses | $672,719 | PYTotalExpensesAmt |
| CY Total Expenses | $707,198 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $117,946 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,255,989 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $842,256 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,133,829 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $985,067 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,651 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$142,811 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,113,178 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EDUCATING THE PUBLIC AND PROMOTING CURRENT LITIGATION ACTIVITY AIMED AS SUPPORTING AND DEFENDING MORAL AND RELIGIOUS ISSUES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $199,608 | ExpenseAmt |
| Revenue | $523,711 | RevenueAmt |
| Desc | LITIGATION: PROVIDED THE PUBLIC WITH SUPPORT FOR MORAL AND RELIGIOUS LITIGATION CONDUCTED IN THE THE BATTLE TO RAISE THE LEVEL OF OUR COUNTRY'S STANDARD OF MORALS AND RELIGIOUS INFLUENCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $33,736 | ExpenseAmt |
| Revenue | $22,966 | RevenueAmt |
| Desc | PUBLICATIONS: DEVELOPED PUBLICATIONS, BROCHURES, AND OTHER PRINTED MATERIALS TO PROVIDE EDUCATIONAL INFORMATION AND INCREASE AWARENESS THAT IN RECENT YEARS, THE COURTS HAVE INCREASINGLY RULED TO PROHIBIT REFERENCES TO MORALS AND RELIGION IN THE PUBLIC ARENA. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $105,018 | ExpenseAmt |
| Desc | EDUCATION: CONDUCTED ACTIVITY TO EDUCATE THE PUBLIC ABOUT ON-GOING ISSUES PERTAINING TO MORAL AND RELIGIOUS LITIGATION AROUND THE COUNTRY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $1,214,407 | RevenueAmt |
| Desc | SOLD BUILDING IN CURRENT YEAR | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $1,214,407 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $338,362 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 8 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAYLA MOORE | PersonNm |
| Phone | 3342621245 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 148 | AddressLine1Txt |
| City | GALLANT | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35972 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ROY S MOORE | ||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BONNIE SACHS | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE ALVIS | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PHILLIP BATTLES | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SONYA CONE | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KANDI PHILLIPS | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY MOORE | ||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TERESA LEDBETTER | ||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TONI MARTIN | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KAYLA MOORE | ||||||
| PRESIDENT | 40.00 | Yes (X) | $106,272 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $106,272 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $202,103 | AllOtherContributionsAmt |
| Total Contributions | $202,103 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AUTO TAG FEES -STATE OF AL | Desc |
| Business | 480000 | BusinessCd |
| Total Revenue Column | $523,711 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $523,711 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $523,711 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,966 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,966 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,872,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $658,093 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,214,407 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,214,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,214,407 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,963,187 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,761,084 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,272 | TotalAmt |
| Fundraising | $106,272 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,292 | TotalAmt |
| Program Services | $186,175 | ProgramServicesAmt |
| Management And General | $124,117 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,377 | TotalAmt |
| Program Services | $11,026 | ProgramServicesAmt |
| Management And General | $7,351 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,983 | TotalAmt |
| Program Services | $13,433 | ProgramServicesAmt |
| Management And General | $8,955 | ManagementAndGeneralAmt |
| Fundraising | $9,595 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,224 | TotalAmt |
| Program Services | $3,734 | ProgramServicesAmt |
| Management And General | $2,490 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,263 | TotalAmt |
| Program Services | $10,958 | ProgramServicesAmt |
| Management And General | $7,305 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,667 | TotalAmt |
| Program Services | $8,200 | ProgramServicesAmt |
| Management And General | $5,467 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,481 | TotalAmt |
| Program Services | $5,689 | ProgramServicesAmt |
| Management And General | $3,792 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,812 | TotalAmt |
| Program Services | $10,687 | ProgramServicesAmt |
| Management And General | $7,125 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,360 | TotalAmt |
| Program Services | $5,616 | ProgramServicesAmt |
| Management And General | $3,744 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,110 | TotalAmt |
| Program Services | $7,866 | ProgramServicesAmt |
| Management And General | $5,244 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| POSTAGE AND SHIPPING | $54,884 | $23,051 | $15,368 | $16,465 |
| TELEPHONE | $18,786 | $9,017 | $6,012 | $3,757 |
| FUEL | $14,409 | $8,645 | $5,764 | |
| DUES | $11,820 | $7,092 | $4,728 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,458 | TotalAmt |
| Program Services | $27,173 | ProgramServicesAmt |
| Management And General | $18,740 | ManagementAndGeneralAmt |
| Fundraising | $6,545 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $707,198 | TotalAmt |
| Program Services | $338,362 | ProgramServicesAmt |
| Management And General | $226,202 | ManagementAndGeneralAmt |
| Fundraising | $142,634 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,143 | BOYAmt |
| EOY | $336,413 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $379,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $66,021 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,359 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $525,311 | BOYAmt |
| EOY | $2,662 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $407,450 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,802 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,289 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $842,256 | BOYAmt |
| EOY | $1,133,829 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,205 | BOYAmt |
| EOY | $12,118 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $540,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $426,862 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,533 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $985,067 | BOYAmt |
| EOY | $20,651 | 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 | -$142,811 | BOYAmt |
| EOY | $1,113,178 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$142,811 | BOYAmt |
| EOY | $1,113,178 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $842,256 | BOYAmt |
| EOY | $1,133,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,255,989 | ReconcilationRevenueExpnssAmt |
| 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 | $354,677 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $280,629 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $249,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $344,274 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $202,103 | CurrentTaxYearAmt |
| Total | $1,431,411 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $354,677 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $280,629 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $249,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $344,274 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $202,103 | CurrentTaxYearAmt |
| Total | $1,431,411 | 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 | $1,431,411 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $291 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,514 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,966 | CurrentTaxYearAmt |
| Total | $25,589 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $291 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $564 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,514 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,966 | CurrentTaxYearAmt |
| Total | $25,589 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $137,715 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266,254 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $375,996 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $444,877 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,738,118 | CurrentTaxYearAmt |
| Total | $2,962,960 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $492,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $547,174 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $626,288 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $790,665 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,963,187 | CurrentTaxYearAmt |
| Total | $4,419,960 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.32390 | PublicSupportCY509Pct |
| Public Support PY509 | 0.53630 | PublicSupportPY509Pct |
| Investment Income CY | 0.00580 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00110 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests PY509 | Yes (X) | ThirtyThrPctSuprtTestsPY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | TAG REVENUE - STATE OF AL - 2020 AMOUNT: $ 137,715. 2021 AMOUNT: $ 266,254. 2022 AMOUNT: $ 375,996. 2023 AMOUNT: $ 444,877. 2024 AMOUNT: $ 523,711. GAIN ON SALE OF BUILDING - 2024 AMOUNT: $ 1,214,407. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,021 | OtherCostOrOtherBasisAmt |
| Depreciation | $63,359 | DepreciationAmt |
| Book Value | $2,662 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,662 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CHARLES SCHWAB | $49,832 | F |
| COMMERCIAL ANNUITY CONTRACTS | $357,618 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $407,450 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $8,533 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,533 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,963,187 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,963,187 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,963,187 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $707,198 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $707,198 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $707,198 | TotalExpensesPerForm990Amt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROY MOORE | PersonNm |
| Relationship With Org | FORMER PRESIDENT AND CURRENT CHAIRMAN | RelationshipWithOrgTxt |
| Loan Purpose | UNPAID SALARY FROM PAST DUTIES AS PRESIDENT | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $540,000 | OriginalPrincipalAmt |
| Balance Due | $0 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| KAYLA MOORE | ||
| SPOUSE | MARRIED TO THE CHAIRMAN AND FORMER PRESIDENT. | 0 |
| ROY MOORE | ||
| SPOUSE | MARRIED TO THE CURRENT PRESIDENT | 0 |
| CALEB MOORE AND HEATHER MAYO | ||
| CHILD | CHILD TO THE PRESIDENT AND CHAIRMAN | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CURRENT PRESIDENT, KAYLA MOORE IS MARRIED TO FORMER PRESIDENT AND CURRENT CHAIRMAN, JUDGE ROY MOORE, AND THEIR SON CALEB MOORE IS THE EXECUTIVE DIRECTOR OF THE FOUNDATION. ANOTHER BOARD MEMBER, JERRY MOORE IS RELATED TO PRESIDENT, CHAIRMAN, AND EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT OF THE FOUNDATION REVIEWS AND APPROVES ALL INFORMATION BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICIAL GOVERNING DOCUMENTS INCLUDING THE ARTICLES OF INCORPORATION, GOVERNING POLICIES, ETC. ARE MADE AVAILABLE TO THE PUBLIC, UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 15 | TOP STAFF MEMBERS ARE EVALUATED AND SET BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | OFFICIAL DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | UPON COMPLETION OF THE AUDITED FINANCIAL STATEMENTS, THE INDEPENDENT AUDITOR SUBMITS A DRAFT COPY OF THE FINANCIAL STATEMENTS TO MANAGEMENT AND THE BOARD OF DIRECTORS FOR REVIEW. UPON ACCEPTANCE, THE FINANCIAL STATEMENTS ARE FINALIZED AND PRESENTED TO THE BOARD. |
Comments