Nonprofit · EIN 81-0879768
LEON ALAND FAMILY FOUNDATION
Tax-exempt · MOUNTAIN BRK, AL 35213
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $76,675 | $57,469 | $19,206 | $823,240 | $0 | $823,240 |
| December 31, 2024 | 990-PF | $52,175 | $69,310 | -$17,135 | $804,148 | $0 | $804,148 |
| December 31, 2023 | 990-PF | $11,716 | $73,332 | -$61,616 | $820,398 | $0 | $820,398 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $19,607
- Net gain from sales of assets
- $57,068
Expenses
- Grants and similar amounts paid
- $45,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $45,000
- Excise tax on investment income
- $889
Balance sheet and other
- Total assets, start of year
- $804,148
- Total assets, end of year
- $823,240
- Total liabilities, end of year
- $0
- Net assets, end of year
- $823,240
- Fair market value of assets
- $872,707
- Qualifying distributions
- $45,000
- Net investment income
- $76,421
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES A SPECTOR 311 RICHMAR DRIVE, BIRMINGHAM, AL 35213 | PRESIDENT | 1 | $0 |
| DANIEL L BASS 1 PERIMETER PARK SOUTH SUITE 155S, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
| RUSSELL L IRBY III 1819 FIFTH AVENUE NORTH SUITE 1000, BIRMINGHAM, AL 35203 | SECRETARY | 1 | $0 |
| JAMES RICHARDSON 216 SUMMIT BLVD SUITE 300, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES A SPECTOR 311 RICHMAR DRIVE, BIRMINGHAM, AL 35213 | PRESIDENT | 1 | $0 |
| DANIEL L BASS 1 PERIMETER PARK SOUTH SUITE 155S, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
| RUSSELL L IRBY III 1819 FIFTH AVENUE NORTH SUITE 1000, BIRMINGHAM, AL 35203 | SECRETARY | 1 | $0 |
| JAMES RICHARDSON 216 SUMMIT BLVD SUITE 300, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES A SPECTOR 311 RICHMAR DRIVE, BIRMINGHAM, AL 35213 | PRESIDENT | 1 | $0 |
| DANIEL L BASS 1 PERIMETER PARK SOUTH SUITE 155S, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
| RUSSELL L IRBY III 1819 FIFTH AVENUE NORTH SUITE 1000, BIRMINGHAM, AL 35203 | SECRETARY | 1 | $0 |
| JAMES RICHARDSON 216 SUMMIT BLVD SUITE 300, BIRMINGHAM, AL 35243 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 311 RICHMAR DR, MOUNTAIN BRK, AL 35213-4417
- Signed the 990-PF
- JAMES A SPECTOR, PRESIDENT
- Phone
- (205) 834-8585
- Return prepared by
- DOEREN MAYHEW
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 81-0879768
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $823,240
- Income (IRS master file)
- $793,238
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $76,675 | $57,469 | $823,240 | XML |
| 990-PF | December 2024 | $52,175 | $69,310 | $804,148 | XML |
| 990-PF | December 2023 | $11,716 | $73,332 | $820,398 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0879768).
Questions about LEON ALAND FAMILY FOUNDATION
- What is the EIN of LEON ALAND FAMILY FOUNDATION?
- The employer identification number (EIN) of LEON ALAND FAMILY FOUNDATION is 81-0879768.
- Is LEON ALAND FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LEON ALAND FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEON ALAND FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEON ALAND FAMILY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEON ALAND FAMILY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LEON ALAND FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LEON ALAND FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $76,675, expenses of $57,469 and total assets of $823,240 at year end.
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