American Legion Post 420

IRS exemption revoked

Springfield, MA501(c)(19)Recreation & SportsEIN 04-2187883Revenue $144K in FY2025

On file with the IRS290 East St, 01104-2206 · Springfield, MATax-exempt since Mar 1946

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Services for past & present members of the armed forces, youth activities, honor guard for funerals, wakes & parades, social activities for members.

Mission: Form 990 Part I, line 1

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
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 $8K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
22 mo
of spending, in cash
Looks good: 21.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$144K
-20% vs prior year
Spent
$130K
Net assets
$402K
By yearFY2020–FY2025
Revenue
$144K
FY2025▼ -20%
Tap a bar for its year
Revenue by fiscal year
FY2020$82K
FY2021$117K
FY2022$132K
FY2023$144K
FY2024$181K
FY2025$144K
Expenses
$130K
FY2025▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$90K
FY2021$104K
FY2022$136K
FY2023$152K
FY2024$139K
FY2025$130K
Net assets
$402K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$346K
FY2021$359K
FY2022$355K
FY2023$346K
FY2024$388K
FY2025$402K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2020

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Vice Commander
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A

Darrell Rollins’s $10K as Clerk is at the 24th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Darrell Rollins$10,125$4,374

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Supports veterans, youth, and families through activities and scholarships.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Services for past & present members of the armed forces, youth activities, honor guard for funerals, wakes & parades, social activities for members.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$144K
Ln 12
Other incomeLn 4–11$130K
Gifts and grantsLn 1h$9K
Investment incomeLn 3$5K
Money outPt IX
$130K
Ln 25
Owns and owesPt X
$402K
net assets · Ln 32
Cash and savingsLn 1–2$238K
Total assetsLn 16$408K
LiabilitiesLn 26$7K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Investment incomeLn 3$5K
Other incomeLn 4–11$130K
Total revenueLn 12$144K
Assets in detailPt X, end of year
CashLn 1$159K
SavingsLn 2$79K
Cash and savings togetherLn 1–2$238K
Land, buildings, equipmentLn 10c$164K
Total assetsLn 16$408K
LiabilitiesLn 26$7K
Net assetsLn 32$402K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$220K$238K
Land, buildings, equipmentLn 10c$169K$164K
Total assetsLn 16$395K$408K
LiabilitiesLn 26$7K$7K
Net assetsLn 32$388K$402K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$23K
Payroll taxesLn 10$2K
Accounting feesLn 11c$3K
Advertising and promotionLn 12$171
Office expensesLn 13$7K
Depreciation, depletion and amortizationLn 22$10K
InsuranceLn 23$17K
Other expenses (24a–d)Ln 24$56K
All other expensesLn 24e$13K
Total functional expensesLn 25$130K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $144K$130K$14K$402K 990 PDF
FY2024 $181K$139K$42K$388K 990 PDF
FY2023 $144K$152K−$8K$346K 990 PDF
FY2022 $132K$136K−$4K$355K 990 PDF
FY2021 $117K$104K$13K$359K 990 PDF
FY2020 $82K$90K−$7K$346K 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 FY2025 990 (6 parts)
Part I · Summary $144,080 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,824$8,746
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $5,572$4,975
I-11 Other revenuePrior year $162,142$130,359
I-12 Total revenuePrior year $180,538$144,080
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $25,481$25,546
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $113,424$104,902
I-18 Total expensesPrior year $138,905$130,448
I-19 Revenue less expensesPrior year $41,633$13,632
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $144,080 across 6 lines filed
Lines not itemized here account for $61,570 of total revenue; see the IRS return.
VIII-1b Membership dues$8,746
VIII-1h Total contributions, gifts and grants$8,746
VIII-3 Investment incomeUnrelated business $4,975$4,975
VIII-6 Net rental income or lossRelated to mission $19,968$19,968
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $48,821$48,821
VIII-12 Total revenueRelated to mission $81,538 · Unrelated business $53,796 · Excluded from tax $0$144,080
Part IX · Statement of functional expenses $130,448 across 9 lines filed
IX-7 Other salaries and wages$23,400
IX-10 Payroll taxes$2,146
IX-11c Accounting fees$2,720
IX-12 Advertising and promotion$171
IX-13 Office expenses$6,610
IX-22 Depreciation, depletion and amortization$9,843
IX-23 Insurance$17,005
IX-24 Other expenses (24a–d)$55,903
IX-24e All other expenses$12,650
IX-25 Total functional expenses$130,448
Part X · Balance sheet $408,208 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $145,374$159,012
X-2 Savings and temporary cash investmentsStart of year $74,382$79,227
X-8 Inventories for sale or useStart of year $6,126$6,126
X-10c Land, buildings and equipment, netStart of year $169,173$163,843
X-16 Total assetsStart of year $395,055$408,208
X-17 Accounts payable and accrued expensesStart of year $7,031$6,552
X-26 Total liabilitiesStart of year $7,031$6,552
X-32 Total net assets or fund balancesStart of year $388,024$401,656
X-33 Total liabilities and net assetsStart of year $395,055$408,208
Part XI · Reconciliation of net assets $401,656 net assets at year end
XI-1 Total revenue$144,080
XI-2 Total expenses$130,448
XI-3 Revenue less expenses$13,632
XI-4 Net assets at start of year$388,024
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$401,656

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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