2026-02-14T14:01:22-05:00 2025-09-30 920460586 PWC US TAX LLP 4300 E CAMELBACK ROAD STE 475 PHOENIX AZ 85018 990 2024-10-01 636087477 ALA BOYS IND SCH ENDOW TR BOYS 2058203141 P O BOX 11647 BIRMINGHAM AL 35202 REGIONS BANK TRUSTEE TRUST OFFICER 2058203141 2026-02-14 true true JEFFREY E KUHLIN P00353001 4123556000 2026-02-14 X 2024 2025-03-06 01:10:19Z REGIONS BANK PO BOX 11647 BIRMINGHAM AL 35202 1272690 false X N/A X 1973 AL THE ALABAMA BOYS INDUSTRIAL SCHOOL ENDOWMENT PROVIDES FUNDS TO MAINTAIN, OPERATE AND SUPPORT THE ALABAMA BOYS INDUSTRIAL SCHOOL WHICH IS NOW PART OF THE ALABAMA DEPARTMENT OF YOUTH SERVICES. 16 15 0 0 0 1000 750 0 127592 345019 0 128592 345769 66805 161000 0 17762 18129 0 0 8051 6015 92618 185144 35974 160625 1744137 1904975 0 0 1744137 1904975 THE ALABAMA BOYS INDUSTRIAL SCHOOL ENDOWMENT PROVIDES FUNDS TO MAINTAIN, OPERATE AND SUPPORT THE ALABAMA BOYS INDUSTRIAL SCHOOL WHICH IS NOW PART OF THE ALABAMA DEPARTMENT OF YOUTH SERVICES. false false 165626 161000 AMOUNTS PAID TO SUPPORT THE ALABAMA BOYS INDUSTRIAL SCHOOL WHICH IS NOW PART OF THE ALABAMA DEPARTMENT OF YOUTH SERVICES 165626 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 16 15 false false false false false false false true false false false false false false false false true false AL X REGIONS BANK 2058203141 P O BOX 11647 BIRMINGHAM AL 352021647 BOB BROOKS ADVISORY BOARD MEMBER X 0 0 0 HON MIKE HALE SHERIFF ADVISORY BOARD MEMBER X 0 0 0 GINA R LEVERT ESQUIRE ADVISORY BOARD MEMBER X 0 0 0 MIKE MCCORMICK ESQUIRE ADVISORY BOARD MEMBER X 0 0 0 SCOTT MYERS ADVISORY BOARD MEMBER X 0 0 0 ED TRAVIS ADVISORY BOARD MEMBER X 0 0 0 WILLIAM ADYELETTE ADVISORY BOARD MEMBER X 0 0 0 VAN PHILIPS ADVISORY BOARD MEMBER X 0 0 0 BETTYE FINE COLLINS ADVISORY BOARD MEMBER X 0 0 0 PAT SEWELL ADVISORY BOARD MEMBER X 0 0 0 ROD WALLS ADVISORY BOARD MEMBER X 0 0 0 VIRGINIA VINSON ADVISORY BOARD MEMBER X 0 0 0 PAUL LOGAN ADVISORY BOARD MEMBER X 0 0 0 DAVID WILKINSON ADVISORY BOARD MEMBER X 0 0 0 LYORD WATSON ADVISORY BOARD MEMBER X 0 0 0 REGIONS BANK TRUSTEE X 18129 0 0 18129 0 0 false false false 750 750 52136 52136 1219804 926921 292883 292883 292883 345769 345019 161000 161000 18129 3626 14503 1000 1000 3661 3661 1354 1354 FOREIGN TAXES 185144 165626 19518 0 -483 32369 38635 1712251 1866340 1744137 1904975 0 0 X 1744620 1904975 -483 1744137 1904975 1744137 1904975 X 160625 213 X false false false X X 1 ALABAMA BOYS INDUDSTRIAL SCHOOL 636087477 2 true 161000 0 1 161000 0 true false false false false false false false false false false true false false false false true false true 0 1308 0 50239 52886 50239 54194 0 17762 14503 1913 5015 30564 34676 2029104 2039532 44624 55726 0 2073728 2095258 0 0 2073728 2095258 31106 31429 2042622 2063829 71492 72234 0 71492 72234 30564 25979 71492 71492 0 71492 161000 0 4626 0 0 0 165626 161000 71492 1.0 71492 0 0 0 0 0 0 0 0 0 0 0 165626 0 71492 94134 0 0 94134 0 0 0 0 94134 SCH. A, PART IV, SECTION D, LINE 3 THIS TRUST OPERATES EXCLUSIVELY TO SUPPORT THE ALABAMA DEPARTMENT OF YOUTH SERVICES. THE ADVISORY BOARD AUTHORIZES EXPENDITURES OUT OF THE TRUST AND APPROVES TRUST INVESTMENT POLICIES. SCH. A, PART IV, SECTION A, LINE 1 THE ALABAMA BOYS INDUSTRIAL SCHOOL CLOSED IN 1975 AND THE ALABAMA DEPARTMENT OF YOUTH SERVICES TOOK OVER THE SCHOOL AND CONTINUES TO OPERATE IT AS THE MCNEEL SCHOOL - VACCA CAMPUS SCH. D, PART IV, SECTION A, LINE 2 THE DEPT. OF YOUTH SERVICES IS INVITED TO ATTEND REGULAR MEETINGS WITH THE AL BOYS INDUSTRIAL SCHOOL. THEY PROVIDE AN UPDATE ON THE SCHOOLS DURING THIS TIME true ALABAMA BOYS INDUSTRIAL SCHOOL 8950 ROEBUCK BLVD BIRMINGHAM AL 35206 636087477 501(c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a THE AMOUNTS PAID TO THE ALABAMA BOYS INDUSTRIAL SCHOOL ARE DOCUMENTED IN THE BOOKS AND RECORDS OF THE ENDOWMENT TRUST. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b NO COMMITTEES ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE CORPORATE TRUSTEE PREPARES THE FORM 990. SENIOR TAX DEPARTMENT STAFF REVIEWS THE RETURN FOR ACCURACY AS TO CONTENT AND CALCULATIONS ,AND CONSULTS WITH THE ACCOUNT ADMINISTRATIVE OFFICER, WHO IS PROVIDED WITH A COPY OF THE 990 RETURN PRIOR TO ITS BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 15b THE CORPORATE TRUSTEE FEES ARE BASED UPON PUBLISHED FEE SCHEDULES. FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE PROVIDED UPON REQUEST. PAPER COPIES WILL BE PROVIDED. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. PAPER COPIES WILL BE PROVIDED. EXPLANATION FOR FORM 990, PART XI, LINE 9 PURCHASE OF ACCRUED INTEREST CARRYOVER ($66), AMORTIZATION CARRYOVER($43), MUTUAL FUND TIMING ADJ ($136), COST BASIS ADJUSTMENT $32. ALABAMA DEPARTMENT OF YOUTH SERVICES 8950 ROEBUCK BLVD BIRMINGHAM AL 35206 JAIL ALTERNATIVE FOR YOUNG JUVENILES AL 501(c)(3) 2 STATE OF ALABAMA DEPARTMENT OF YOUTH SERVICES false false true false false false false false false false false false false false false false false false false false