Legacy INC FY2021 filing

Tax-deductible

Montgomery, AL501(c)(3)EnvironmentEIN 63-1078376Revenue $361K in FY2021

On file with the IRSlegacyenved.orgPo Box 3813, 36109-0813 · Montgomery, ALTax-exempt since Mar 1993Publicly supported charity — 170(b)(1)(A)(vi)

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To promote and develop a statewide program of environmental education in alabama.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$93K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $64K a year · 18% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
Cash reserves
37 mo
of spending, in cash
Looks good: 36.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$11K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$361K
+2% vs prior year
Spent
$266K
To programs
69%
Net assets
$823K
By yearFY2020–FY2024
Revenue
$361K
FY2021▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$355K
FY2021$361K
FY2022$339K
FY2023$356K
FY2024$396K
Expenses
$266K
FY2021-0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$266K
FY2021$266K
FY2022$204K
FY2023$357K
FY2024$396K
Net assets
$823K
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$727K
FY2021$823K
FY2022$958K
FY2023$957K
FY2024$956K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $184K Management & general 28% · $75K Fundraising 3% · $7K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $93K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Directo
$92,814Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Past Preside
$0Pt VII · Sec A
Chair - Ed C
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Toni Bruner’s $52K as Exec Directo is at the 32nd percentile of top reported officer pay among 1990 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2020
H Paige Moreland—$92,814$93,078
Toni Bruner$51,736——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes and develops environmental education programs across Alabama.

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Provided by the organization

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3 programs · $184K · in their own filed words · FY2021
01

Environmental Education

The development of environmental education programs and materials for use in school grades k-12 including teacher training. Focus is on environmental issues and water sources.

$87Kprogram expense
02

Marketing Publications Distributed to the Public

Drops and watts - tips on how to conserve water and energy helping yourself to a healthy home - tips on indoor environmental health smart driving guide - tips on making vehicles more environmentally friendly earth saver wheel - tips on preserving the earth and its natural resources energy conservation wheel - tips on conserving energy…

$57Kprogram expense
03

Environmental Education Grants

Grants awarded to support environmental education in alabama. Competitive grants up to 10,000 per grant.

$39Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$361K
Ln 12
Gifts and grantsLn 1h$354K
Fees for servicesLn 2g$4K
Investment incomeLn 3$3K
Money outPt IX
$266K
Ln 25
Programscol B$184K
Managementcol C$75K
Fundraisingcol D$7K
Owns and owesPt X
$823K
net assets · Ln 32
Cash and savingsLn 1–2$815K
Total assetsLn 16$834K
LiabilitiesLn 26$11K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$354K
Fees for servicesLn 2g$4K
Investment incomeLn 3$3K
Other incomeLn 4–11$1K
Total revenueLn 12$361K
Assets in detailPt X, end of year
CashLn 1$702K
SavingsLn 2$113K
Cash and savings togetherLn 1–2$815K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$834K
LiabilitiesLn 26$11K
Net assetsLn 32$823K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$718K$815K
Land, buildings, equipmentLn 10c$207$1K
Total assetsLn 16$740K$834K
LiabilitiesLn 26$13K$11K
Net assetsLn 32$727K$823K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$107K$68K$35K$4K
Other salaries and wagesLn 7$43K$27K$14K$2K
Pension plan contributionsLn 8$1K$812$426$52
Other employee benefitsLn 9$6K$4K$2K$246
Payroll taxesLn 10$11K$7K$3K$424
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$10K$8K$2K
OccupancyLn 16$29K$23K$6K
TravelLn 17$1K$980$490
Conferences, conventions and meetingsLn 19$20$20
Depreciation, depletion and amortizationLn 22$308$247$61
InsuranceLn 23$5K$4K$1K
Other expenses (24a–d)Ln 24$31K$29K$1K
All other expensesLn 24e$65$65
Total functional expensesLn 25$266K$184K$75K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $396K$396K−$577$956K 990 PDF
FY2023 $356K$357K−$1K$957K 990 PDF
FY2022 $339K$204K$135K$958K 990 PDF
FY2021 Viewing $361K$266K$96K$823K 990 PDF
FY2020 $355K$266K$89K$727K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $361,496 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $349,297$353,903
I-9 Program service revenuePrior year $359$3,630
I-10 Investment incomePrior year $2,749$2,526
I-11 Other revenuePrior year $2,922$1,437
I-12 Total revenuePrior year $355,327$361,496
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $170,004$168,366
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $96,121$97,273
I-18 Total expensesPrior year $266,125$265,639
I-19 Revenue less expensesPrior year $89,202$95,857
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $361,496 across 6 lines filed
VIII-1f All other contributions, gifts and grants$353,903
VIII-1h Total contributions, gifts and grants$353,903
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,630$3,630
VIII-3 Investment incomeExcluded from tax $2,526$2,526
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,437$1,437
VIII-12 Total revenueRelated to mission $5,067 · Excluded from tax $2,526$361,496
Part IX · Statement of functional expenses $265,639 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $67,692 · Management $35,458 · Fundraising $4,298$107,448
IX-7 Other salaries and wagesPrograms $27,013 · Management $14,149 · Fundraising $1,715$42,877
IX-8 Pension plan contributionsPrograms $812 · Management $426 · Fundraising $52$1,290
IX-9 Other employee benefitsPrograms $3,874 · Management $2,030 · Fundraising $246$6,150
IX-10 Payroll taxesPrograms $6,679 · Management $3,498 · Fundraising $424$10,601
IX-11c Accounting feesManagement $8,750$8,750
IX-12 Advertising and promotionPrograms $11,515$11,515
IX-13 Office expensesPrograms $8,145 · Management $2,073$10,218
IX-16 OccupancyPrograms $23,256 · Management $5,814$29,070
IX-17 TravelPrograms $980 · Management $490$1,470
IX-19 Conferences, conventions and meetingsPrograms $20$20
IX-22 Depreciation, depletion and amortizationPrograms $247 · Management $61$308
IX-23 InsurancePrograms $4,196 · Management $1,049$5,245
IX-24 Other expenses (24a–d)Programs $29,356 · Management $1,256$30,612
IX-24e All other expensesManagement $65$65
IX-25 Total functional expensesPrograms $183,785 · Management $75,119 · Fundraising $6,735$265,639
Part X · Balance sheet $834,233 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $607,044$702,331
X-2 Savings and temporary cash investmentsStart of year $110,731$112,536
X-4 Accounts receivableStart of year $17,084$13,026
X-9 Prepaid expenses and deferred chargesStart of year $5,232$4,901
X-10c Land, buildings and equipment, netStart of year $207$1,439
X-16 Total assetsStart of year $740,298$834,233
X-17 Accounts payable and accrued expensesStart of year $12,814$10,892
X-26 Total liabilitiesStart of year $12,814$10,892
X-27 Net assets without donor restrictionsStart of year $727,484$823,341
X-32 Total net assets or fund balancesStart of year $727,484$823,341
X-33 Total liabilities and net assetsStart of year $740,298$834,233
Part XI · Reconciliation of net assets $823,341 net assets at year end
XI-1 Total revenue$361,496
XI-2 Total expenses$265,639
XI-3 Revenue less expenses$95,857
XI-4 Net assets at start of year$727,484
XI-10 Net assets at end of year$823,341

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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