American Legion Libby-Mitchell Post 76 FY2023 filing

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Community service & vets home

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $878 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
159
of 159 voting members
Looks good: 159 of 159 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$239K
+71% vs prior year
Spent
$250K
To programs
100%
Net assets
$247K
By yearFY2020–FY2025
Revenue
$239K
FY2023▲ +71%
Tap a bar for its year
Revenue by fiscal year
FY2020$87K
FY2021$116K
FY2022$140K
FY2023$239K
FY2024$303K
FY2025$154K
Expenses
$250K
FY2023▲ +175%
Tap a bar for its year
Expenses by fiscal year
FY2020$75K
FY2021$142K
FY2022$91K
FY2023$250K
FY2024$294K
FY2025$181K
Net assets
$247K
FY2023▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$271K
FY2021$245K
FY2022$258K
FY2023$247K
FY2024$256K
FY2025$250K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $250K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation
Principle Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Libby-Mitchell Post 76 executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 15aNo

Programs and updates

American Legion Libby-Mitchell Post 76 is a member-serving organization based in Scarborough, ME, formed in 1965.

Questions for American Legion Libby-Mitchell Post 76

Tap to ask. American Legion Libby-Mitchell Post 76 sees how many people are interested.

Your first name shows with your question. American Legion Libby-Mitchell Post 76 answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $250K · in their own filed words · FY2023
01

Community services

$250Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 8 grants · $9K · 2024–2024
Scarborough High SchoolFY2024$3,000
Individual RecipientFY2024$2,000
VastFY2024$1,000
Individual RecipientFY2024$1,000
Individual RecipientFY2024$1,000
Troop 47 Boy ScoutsFY2024$500
Mend HealthFY2024$500
Individual RecipientFY2024$100

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$239K
Ln 12
Fees for servicesLn 2g$200K
Gifts and grantsLn 1h$38K
Other incomeLn 4–11$2K
Money outPt IX
$250K
Ln 25
Programscol B$250K
Owns and owesPt X
$247K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$247K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a159
IndependentVI 1b159
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$38K
Fundraising eventsLn 1c$34K
Fees for servicesLn 2g$200K
Investment incomeLn 3$19
Other incomeLn 4–11$2K
Total revenueLn 12$239K
Assets in detailPt X, end of year
CashLn 1$96K
Cash and savings togetherLn 1–2$96K
Land, buildings, equipmentLn 10c$151K
Total assetsLn 16$247K
LiabilitiesLn 26$0
Net assetsLn 32$247K
OperationsPt I, VI
EmployeesI 57
VolunteersI 64
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 FY23End FY23
Cash and savingsLn 1–2$110K$96K
Land, buildings, equipmentLn 10c$149K$151K
Total assetsLn 16$258K$247K
LiabilitiesLn 26$0$0
Net assetsLn 32$258K$247K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$5K$5K
Other salaries and wagesLn 7$42K$42K
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$7K$7K
Office expensesLn 13$582$582
Conferences, conventions and meetingsLn 19$844$844
Payments to affiliatesLn 21$4K$4K
Depreciation, depletion and amortizationLn 22$444$444
InsuranceLn 23$648$648
Other expenses (24a–d)Ln 24$179K$179K
Total functional expensesLn 25$250K$250K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $154K$181K−$27K$250K 990 PDF
FY2024 $303K$294K$9K$256K 990 PDF
FY2023 Viewing $239K$250K−$11K$247K 990 PDF
FY2022 $140K$91K$49K$258K 990 PDF
FY2021 $116K$142K−$26K$245K 990 PDF
FY2020 $87K$75K$12K$271K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $239,095 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,493$37,900
I-9 Program service revenuePrior year $70,493$199,526
I-10 Investment income$19
I-11 Other revenuePrior year $65,850$1,650
I-12 Total revenuePrior year $139,836$239,095
I-13 Grants and similar amounts paid$4,804
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $37,938$52,022
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $53,307$193,662
I-18 Total expensesPrior year $91,245$250,488
I-19 Revenue less expensesPrior year $48,591−$11,393
Part VI · Governance 159 of 159 board members independent, 1 to look at
VI-1a Voting members of the governing body159
VI-1b Independent voting members159
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $239,095 across 8 lines filed
Lines not itemized here account for $83 of total revenue; see the IRS return.
VIII-1b Membership dues$3,640
VIII-1c Fundraising events$34,200
VIII-1f All other contributions, gifts and grants$60
VIII-1h Total contributions, gifts and grants$37,900
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $199,443$199,443
VIII-3 Investment incomeUnrelated business $19$19
VIII-6 Net rental income or lossUnrelated business $1,650$1,650
VIII-12 Total revenueRelated to mission $199,526 · Unrelated business $1,669 · Excluded from tax $0$239,095
Part IX · Statement of functional expenses $250,488 across 11 lines filed
IX-2 Grants to domestic individualsPrograms $4,804$4,804
IX-7 Other salaries and wagesPrograms $41,873$41,873
IX-10 Payroll taxesPrograms $10,149$10,149
IX-11c Accounting feesPrograms $1,437$1,437
IX-11g Other fees for servicesPrograms $6,800$6,800
IX-13 Office expensesPrograms $582$582
IX-19 Conferences, conventions and meetingsPrograms $844$844
IX-21 Payments to affiliatesPrograms $3,632$3,632
IX-22 Depreciation, depletion and amortizationPrograms $444$444
IX-23 InsurancePrograms $648$648
IX-24 Other expenses (24a–d)Programs $179,275$179,275
IX-25 Total functional expensesPrograms $250,488 · Management $0 · Fundraising $0$250,488
Part X · Balance sheet $246,977 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $109,643$96,016
X-10c Land, buildings and equipment, netStart of year $148,727$150,961
X-16 Total assetsStart of year $258,370$246,977
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $258,370$246,977
X-33 Total liabilities and net assetsStart of year $258,370$246,977
Part XI · Reconciliation of net assets $246,977 net assets at year end
XI-1 Total revenue$239,095
XI-2 Total expenses$250,488
XI-3 Revenue less expenses−$11,393
XI-4 Net assets at start of year$258,370
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$246,977

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.