American Legion: FY2020 Nonprofit Profile & 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

Miquel Nieves

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.

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Provided by the organization

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1 program · in their own filed words · FY2020

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 FY2020 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$150K

Ln 12

Other incomeLn 4–11$132K

Gifts and grantsLn 1h$18K

Investment incomeLn 3$63

Money outPt IX

$157K

Ln 25

Owns and owesPt X

$155K

net assets · Ln 32

Cash and savingsLn 1–2$35K

Total assetsLn 16$214K

LiabilitiesLn 26$59K

PeoplePt VI, VII

5

listed · VII A

PaidVII A0

Voting boardVI 1a237

IndependentVI 1b237

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$18K

Investment incomeLn 3$63

Other incomeLn 4–11$132K

Total revenueLn 12$150K

Assets in detailPt X, end of year

CashLn 1$32K

SavingsLn 2$3K

Cash and savings togetherLn 1–2$35K

Land, buildings, equipmentLn 10c$175K

Total assetsLn 16$214K

LiabilitiesLn 26$59K

Net assetsLn 32$155K

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 FY20	End FY20
Cash and savingsLn 1–2	$45K	$35K
Land, buildings, equipmentLn 10c	$179K	$175K
Total assetsLn 16	$228K	$214K
LiabilitiesLn 26	$66K	$59K
Net assetsLn 32	$162K	$155K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$14K
Accounting feesLn 11c	$1K
Advertising and promotionLn 12	$2K
Office expensesLn 13	$5K
InterestLn 20	$3K
Depreciation, depletion and amortizationLn 22	$10K
InsuranceLn 23	$9K
Other expenses (24a–d)Ln 24	$99K
All other expensesLn 24e	$15K
Total functional expensesLn 25	$157K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2021 Latest	$260K	$199K	$60K	$215K	990 PDF
FY2020 Viewing	$150K	$157K	−$7K	$155K	990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations

See the full FY2020 990 (6 parts)

Part I · Summary $150,273 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $18,284$17,859

I-9 Program service revenue$0

I-10 Investment incomePrior year $42$63

I-11 Other revenuePrior year $191,129$132,351

I-12 Total revenuePrior year $209,455$150,273

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $46,094$13,500

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $145,563$143,279

I-18 Total expensesPrior year $191,657$156,779

I-19 Revenue less expensesPrior year $17,798−$6,506

Part VI · Governance 237 of 237 board members independent, 4 to look at

VI-1a Voting members of the governing body237

VI-1b Independent voting members237

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 $150,273 across 7 lines filed

Lines not itemized here account for $113,132 of total revenue; see the IRS return.

VIII-1b Membership dues$6,063

VIII-1f All other contributions, gifts and grants$11,796

VIII-1h Total contributions, gifts and grants$17,859

VIII-3 Investment incomeExcluded from tax $63$63

VIII-6 Net rental income or lossUnrelated business −$6,477−$6,477

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $25,696$25,696

VIII-12 Total revenueRelated to mission $30,837 · Unrelated business $101,514 · Excluded from tax $63$150,273

Part IX · Statement of functional expenses $156,779 across 9 lines filed

IX-7 Other salaries and wages$13,500

IX-11c Accounting fees$1,365

IX-12 Advertising and promotion$2,138

IX-13 Office expenses$5,035

IX-20 Interest$3,127

IX-22 Depreciation, depletion and amortization$9,616

IX-23 Insurance$8,529

IX-24 Other expenses (24a–d)$98,960

IX-24e All other expenses$14,509

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$156,779

Part X · Balance sheet $214,488 assets, 9 lines filed

X-1 Cash, non-interest-bearingStart of year $41,947$32,126

X-2 Savings and temporary cash investmentsStart of year $3,137$3,195

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

X-10c Land, buildings and equipment, netStart of year $178,532$174,717

X-16 Total assetsStart of year $228,066$214,488

X-25 Other liabilitiesStart of year $66,482$59,407

X-26 Total liabilitiesStart of year $66,482$59,407

X-32 Total net assets or fund balancesStart of year $161,584$155,081

X-33 Total liabilities and net assetsStart of year $228,066$214,488

Part XI · Reconciliation of net assets $155,081 net assets at year end

XI-1 Total revenue$150,273

XI-2 Total expenses$156,779

XI-3 Revenue less expenses−$6,506

XI-4 Net assets at start of year$161,584

XI-9 Other changes in net assets$3

XI-10 Net assets at end of year$155,081

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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American Legion FY2020 filing

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV