American Legion: Nonprofit Profile, Financials & Form 990 (EIN 04-2086361)

Revenue by fiscal year
FY2020	$150K
FY2021	$260K

Expenses by fiscal year
FY2020	$157K
FY2021	$199K

Net assets by fiscal year
FY2020	$155K
FY2021	$215K

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation

Ronald Handelson

Commander

$0Pt VII · Sec A

John Kardas

SR. Vice Com

$0Pt VII · Sec A

Emanuel Giourelis

JR. Vice Com

$0Pt VII · Sec A

Dave P Butler

Adjutant

$0Pt VII · Sec A

Phillip Millette

Treasurer

$0Pt VII · Sec A

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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

Promotes American Legion principles and policies for veterans.

Provided by the organization

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1 program · in their own filed words · FY2021

01

Veterans group the objective and purpose of this post is to promote the principles and policies as set forth in the national and department constitution of the american legion.

Pt IX · col B

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 · 1 grant · $9K · 2021–2021

Unitemized GrantFY2021$8,810

By the numbers

The FY2021 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$260K

Ln 12

Other incomeLn 4–11$235K

Gifts and grantsLn 1h$25K

Investment incomeLn 3$63

Money outPt IX

$199K

Ln 25

Owns and owesPt X

$215K

net assets · Ln 32

Cash and savingsLn 1–2$97K

Total assetsLn 16$276K

LiabilitiesLn 26$60K

PeoplePt VI, VII

5

listed · VII A

PaidVII A0

Voting boardVI 1a202

IndependentVI 1b202

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$25K

Investment incomeLn 3$63

Other incomeLn 4–11$235K

Total revenueLn 12$260K

Assets in detailPt X, end of year

CashLn 1$93K

SavingsLn 2$3K

Cash and savings togetherLn 1–2$97K

Land, buildings, equipmentLn 10c$175K

Total assetsLn 16$276K

LiabilitiesLn 26$60K

Net assetsLn 32$215K

OperationsPt I, VI

EmployeesI 58

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

Line	Start FY21	End FY21
Cash and savingsLn 1–2	$35K	$97K
Land, buildings, equipmentLn 10c	$175K	$175K
Total assetsLn 16	$214K	$276K
LiabilitiesLn 26	$59K	$60K
Net assetsLn 32	$155K	$215K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic individualsLn 2	$9K
Other salaries and wagesLn 7	$40K
Legal feesLn 11b	$528
Accounting feesLn 11c	$1K
Other fees for servicesLn 11g	$147
Advertising and promotionLn 12	$2K
Office expensesLn 13	$6K
InterestLn 20	$2K
Depreciation, depletion and amortizationLn 22	$9K
InsuranceLn 23	$6K
Other expenses (24a–d)Ln 24	$99K
All other expensesLn 24e	$23K
Total functional expensesLn 25	$199K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2021 Latest Viewing	$260K	$199K	$60K	$215K	990 PDF
FY2020	$150K	$157K	−$7K	$155K	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 $259,602 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $17,859$24,972

I-9 Program service revenue$0

I-10 Investment incomePrior year $63$63

I-11 Other revenuePrior year $132,351$234,567

I-12 Total revenuePrior year $150,273$259,602

I-13 Grants and similar amounts paid$8,810

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $13,500$40,480

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $143,279$150,058

I-18 Total expensesPrior year $156,779$199,348

I-19 Revenue less expensesPrior year −$6,506$60,254

Part VI · Governance 202 of 202 board members independent, 4 to look at

VI-1a Voting members of the governing body202

VI-1b Independent voting members202

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 $259,602 across 7 lines filed

Lines not itemized here account for $178,879 of total revenue; see the IRS return.

VIII-1b Membership dues$8,744

VIII-1f All other contributions, gifts and grants$16,228

VIII-1h Total contributions, gifts and grants$24,972

VIII-3 Investment incomeExcluded from tax $63$63

VIII-6 Net rental income or lossUnrelated business −$3,830−$3,830

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $59,518$59,518

VIII-12 Total revenueRelated to mission $67,047 · Unrelated business $167,520 · Excluded from tax $63$259,602

Part IX · Statement of functional expenses $199,348 across 12 lines filed

IX-2 Grants to domestic individuals$8,810

IX-7 Other salaries and wages$40,480

IX-11b Legal fees$528

IX-11c Accounting fees$1,350

IX-11g Other fees for services$147

IX-12 Advertising and promotion$1,663

IX-13 Office expenses$5,589

IX-20 Interest$2,102

IX-22 Depreciation, depletion and amortization$9,420

IX-23 Insurance$6,472

IX-24 Other expenses (24a–d)$99,320

IX-24e All other expenses$23,467

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$199,348

Part X · Balance sheet $275,700 assets, 9 lines filed

X-1 Cash, non-interest-bearingStart of year $32,126$93,333

X-2 Savings and temporary cash investmentsStart of year $3,195$3,254

X-8 Inventories for sale or useStart of year $4,450$4,450

X-10c Land, buildings and equipment, netStart of year $174,717$174,663

X-16 Total assetsStart of year $214,488$275,700

X-25 Other liabilitiesStart of year $59,407$60,365

X-26 Total liabilitiesStart of year $59,407$60,365

X-32 Total net assets or fund balancesStart of year $155,081$215,335

X-33 Total liabilities and net assetsStart of year $214,488$275,700

Part XI · Reconciliation of net assets $215,335 net assets at year end

XI-1 Total revenue$259,602

XI-2 Total expenses$199,348

XI-3 Revenue less expenses$60,254

XI-4 Net assets at start of year$155,081

XI-10 Net assets at end of year$215,335

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

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American Legion

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV