American Legion Post 124

Tax-deductible

Westfield, MA501(c)(19)EIN 04-2081163Revenue $346K in FY2024

On file with the IRSpost124.orgPo Box 236, 01086-0236 · Westfield, MATax-exempt since Mar 1946

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Veteran's causes

501(c)(19) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Run by 60 volunteers and 11 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
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 $67K a year · 60% 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
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
21 mo
of spending, in cash
Looks good: 20.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
465
of 465 voting members
Looks good: 465 of 465 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$346K
+697% vs prior year
Spent
$54K
To programs
99%
Net assets
$465K
By yearFY2020–FY2024
Revenue
$346K
FY2024▲ +697%
Tap a bar for its year
Revenue by fiscal year
FY2020$20K
FY2021$83K
FY2022$70K
FY2023$43K
FY2024$346K
Expenses
$54K
FY2024+0.3%
Tap a bar for its year
Expenses by fiscal year
FY2020$25K
FY2021$35K
FY2022$56K
FY2023$54K
FY2024$54K
Net assets
$465K
FY2024▲ +172%
Tap a bar for its year
Net assets by fiscal year
FY2020$120K
FY2021$168K
FY2022$179K
FY2023$171K
FY2024$465K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $54K Management & general 1% · $290

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
Sgt at Arms
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
SR Vice Command
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A
SR Vice Command
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 124 executive salaries →

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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 15aNo

Programs and updates

American Legion Post 124 is a member-serving organization based in Westfield, MA.

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Provided by the organization

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3 programs · $54K · in their own filed words · FY2024
01

Other veteran's causes and social programs

$31Kprogram expense
02

Scholarships and donations to charitable organizations

$19Kprogram expense
03

Parade color guard, installation of officers, memorial day activities, band, and services connected with sick or deceased veterans

$4Kprogram 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 · 2 grants · $16K · 2023–2024
Unitemized GrantFY2024$10,100
Unitemized GrantFY2023$5,600

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$346K
Ln 12
Gifts and grantsLn 1h$292K
Fees for servicesLn 2g$68K
Investment incomeLn 3$593
Money outPt IX
$54K
Ln 25
Programscol B$54K
Managementcol C$290
Owns and owesPt X
$465K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$467K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a465
IndependentVI 1b465
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$292K
Fees for servicesLn 2g$68K
Investment incomeLn 3$593
Gains on assetsLn 7$0
Total revenueLn 12$346K
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$95K
InvestmentsLn 11–13$37K
Land, buildings, equipmentLn 10c$44K
Other assetsLn 15$291K
Total assetsLn 16$467K
LiabilitiesLn 26$2K
Net assetsLn 32$465K
OperationsPt I, VI
EmployeesI 511
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$104K$95K
InvestmentsLn 11–13$25K$37K
Land, buildings, equipmentLn 10c$48K$44K
Total assetsLn 16$176K$467K
LiabilitiesLn 26$5K$2K
Net assetsLn 32$171K$465K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$9K$9K
Grants to domestic individualsLn 2$10K$10K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$28$28
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$121$121
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$1$1
Payments to affiliatesLn 21$16K$16K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$2K$2K$141
Total functional expensesLn 25$54K$54K$290$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $346K$54K$291K$465K 990 PDF
FY2023 $43K$54K−$11K$171K 990 PDF
FY2022 $70K$56K$14K$179K 990 PDF
FY2021 $83K$35K$48K$168K 990 PDF
FY2020 $20K$25K−$6K$120K 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 FY2024 990 (6 parts)
Part I · Summary $345,549 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,768$291,959
I-9 Program service revenuePrior year $44,436$68,462
I-10 Investment incomePrior year $367$593
I-11 Other revenuePrior year −$20,198−$15,465
I-12 Total revenuePrior year $43,373$345,549
I-13 Grants and similar amounts paidPrior year $11,416$18,769
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $42,836$35,661
I-18 Total expensesPrior year $54,252$54,430
I-19 Revenue less expensesPrior year −$10,879$291,119
Part VI · Governance 465 of 465 board members independent, 4 to look at
VI-1a Voting members of the governing body465
VI-1b Independent voting members465
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $345,549 across 10 lines filed
Lines not itemized here account for −$21,993 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$291,959
VIII-1h Total contributions, gifts and grants$291,959
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $68,462$68,462
VIII-3 Investment incomeRelated to mission $593$593
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $450$450
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,078$6,078
VIII-12 Total revenueRelated to mission $53,867 · Unrelated business −$277$345,549
Part IX · Statement of functional expenses $54,430 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $8,669$8,669
IX-2 Grants to domestic individualsPrograms $10,100$10,100
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $28$28
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $121$121
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $1$1
IX-21 Payments to affiliatesPrograms $15,972$15,972
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $17,316$17,316
IX-24e All other expensesPrograms $2,082 · Management $141$2,223
IX-25 Total functional expensesPrograms $54,140 · Management $290 · Fundraising $0$54,430
Part X · Balance sheet $466,842 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $96,725$84,885
X-2 Savings and temporary cash investmentsStart of year $6,826$10,134
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $47,661$44,094
X-11 Publicly traded securitiesStart of year $24,895$37,029
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$290,700
X-16 Total assetsStart of year $176,107$466,842
X-25 Other liabilitiesStart of year $1,680$1,644
X-26 Total liabilitiesStart of year $5,088$1,644
X-32 Total net assets or fund balancesStart of year $171,019$465,198
X-33 Total liabilities and net assetsStart of year $176,107$466,842
Part XI · Reconciliation of net assets $465,198 net assets at year end
XI-1 Total revenue$345,549
XI-2 Total expenses$54,430
XI-3 Revenue less expenses$291,119
XI-4 Net assets at start of year$171,019
XI-5 Net unrealized gains (losses) on investments$3,060
XI-10 Net assets at end of year$465,198

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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