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American Legion FY2020 filing

Tax-deductible

Newton, MA501(c)(19)Mutual / membership EIN 04-6152908Revenue $196K in FY2020

On file with the IRS295 California St, 02458-1052 · Newton, MATax-exempt since Mar 1946

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The mission of post 440 is to provide a safe meeting place for veterans, their family and friends. Also we provide meeting rooms for neighborhood groups, other veterans groups and political groups.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
95¢ of each $1 spent went to programs.
$6K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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 $725 a year · under 1% 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
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$6K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$341K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 14 voting members
Concern: none of 14 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$196K
Spent
$343K
To programs
95%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$196K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$196K
FY2021$489K
FY2022$629K
FY2023$690K
FY2024$639K
Expenses
$343K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$343K
FY2021$368K
FY2022$495K
FY2023$667K
FY2024$766K
Net assets
$1.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.4M
FY2022$1.5M
FY2023$1.5M
FY2024$1.4M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

95 cents of each dollar spent went to programs.

Program services 95% · $326K

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

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Who runs it and what they're paid

14 people listed on the 990; $6K paid to officers and key staff.

Part VII, Section A · reportable compensation
Robert Perruzzi
Finance Officer/Bookkeeper
$4,670Pt VII · Sec A
Dave Piorier
Adjutant
$1,084Pt VII · Sec A
Mary Corrigan
JR Vice Commander
$0Pt VII · Sec A
Thomas Shoemaker
Judge Advocate
$0Pt VII · Sec A
Gordon Brown
Historian
$0Pt VII · Sec A
John Stone
Chaplain
$0Pt VII · Sec A
Seth Bai
Executive Board
$0Pt VII · Sec A
Paul Perruzzi
Executive Board
$0Pt VII · Sec A
See American Legion 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 15aYes

Programs and updates

Offers a safe meeting place for veterans, families, friends, and community groups.

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Provided by the organization

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1 program · $326K · in their own filed words · FY2020
01

The mission of post 440 is to provide a safe meeting place for veterans, their family and friends. Also we provide meeting rooms for neighborhood groups, other veterans groups and political groups.

$326Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$196K
Ln 12
Other incomeLn 4–11$145K
Gifts and grantsLn 1h$51K
Fees for servicesLn 2g$220
Money outPt IX
$343K
Ln 25
Programscol B$326K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$1.6M
LiabilitiesLn 26$341K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$51K
Fees for servicesLn 2g$220
Investment incomeLn 3$87
Other incomeLn 4–11$145K
Total revenueLn 12$196K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$1.5M
Total assetsLn 16$1.6M
LiabilitiesLn 26$341K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 521
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$186K$95K
Land, buildings, equipmentLn 10c$1.5M$1.5M
Total assetsLn 16$1.7M$1.6M
LiabilitiesLn 26$299K$341K
Net assetsLn 32$1.4M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$32K$32K
Pay of disqualified personsLn 6$49K$49K
Other employee benefitsLn 9$18K$18K
Payroll taxesLn 10$194$194
Office expensesLn 13$5K$5K
InterestLn 20$11K$11K
Depreciation, depletion and amortizationLn 22$17K
InsuranceLn 23$29K$29K
Other expenses (24a–d)Ln 24$112K$112K
All other expensesLn 24e$69K$69K
Total functional expensesLn 25$343K$326K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $639K$766K−$127K$1.4M 990 PDF
FY2023 $690K$667K$23K$1.5M 990 PDF
FY2022 $629K$495K$134K$1.5M 990 PDF
FY2021 $489K$368K$121K$1.4M 990 PDF
FY2020 Viewing $196K$343K−$147K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $196,018 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $51,959$50,662
I-9 Program service revenuePrior year $2,738$220
I-10 Investment incomePrior year $220$87
I-11 Other revenuePrior year $520,754$145,049
I-12 Total revenuePrior year $575,671$196,018
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 $205,445$99,309
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $327,201$243,959
I-18 Total expensesPrior year $532,646$343,268
I-19 Revenue less expensesPrior year $43,025−$147,250
Part VI · Governance 0 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members0
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $196,018 across 7 lines filed
Lines not itemized here account for $63,311 of total revenue; see the IRS return.
VIII-1b Membership dues$1,854
VIII-1f All other contributions, gifts and grants$48,808
VIII-1h Total contributions, gifts and grants$50,662
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $220$220
VIII-3 Investment incomeRelated to mission $87$87
VIII-6 Net rental income or lossRelated to mission $81,738$81,738
VIII-12 Total revenueRelated to mission $113,581 · Unrelated business $31,775 · Excluded from tax $0$196,018
Part IX · Statement of functional expenses $343,268 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $32,241$32,241
IX-6 Pay of disqualified personsPrograms $48,784$48,784
IX-9 Other employee benefitsPrograms $18,090$18,090
IX-10 Payroll taxesPrograms $194$194
IX-13 Office expensesPrograms $5,312$5,312
IX-20 InterestPrograms $11,472$11,472
IX-22 Depreciation, depletion and amortization$17,210
IX-23 InsurancePrograms $29,453$29,453
IX-24 Other expenses (24a–d)Programs $111,669$111,669
IX-24e All other expensesPrograms $68,843$68,843
IX-25 Total functional expensesPrograms $326,058 · Management $0 · Fundraising $0$343,268
Part X · Balance sheet $1,578,027 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $185,916$95,439
X-8 Inventories for sale or useStart of year $16,654$19,162
X-10c Land, buildings and equipment, netStart of year $1,480,633$1,463,426
X-16 Total assetsStart of year $1,683,203$1,578,027
X-17 Accounts payable and accrued expensesStart of year $4,089$34,982
X-25 Other liabilitiesStart of year $2,223$51,123
X-26 Total liabilitiesStart of year $298,881$340,955
X-32 Total net assets or fund balancesStart of year $1,384,322$1,237,072
X-33 Total liabilities and net assetsStart of year $1,683,203$1,578,027
Part XI · Reconciliation of net assets $1,237,072 net assets at year end
XI-1 Total revenue$196,018
XI-2 Total expenses$343,268
XI-3 Revenue less expenses−$147,250
XI-4 Net assets at start of year$1,384,322
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,237,072

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

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