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American Legion Post 2 FY2024 filing

Tax-deductible

West Warwick, RI501(c)(19)Since 1919EIN 05-6015404Revenue $223K in FY2024

On file with the IRS2 Legion Way, 02893-4803 · West Warwick, RITax-exempt since Mar 1946

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A non-profit veterans service organization (vso), dedicated to providing assistance to veterans residing in the town of west warwick, rhode island.

501(c)(19) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
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
2 of 6
filings with a surplus
Average deficit $361 a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$223K
-0.4% vs prior year
Spent
$227K
To programs
0%
Net assets
$120K
By yearFY2020–FY2025
Revenue
$223K
FY2024-0.4%
Tap a bar for its year
Revenue by fiscal year
FY2020$148K
FY2021$216K
FY2022$216K
FY2023$224K
FY2024$223K
FY2025$239K
Expenses
$227K
FY2024▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$147K
FY2021$223K
FY2022$227K
FY2023$230K
FY2024$227K
FY2025$215K
Net assets
$120K
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$142K
FY2021$136K
FY2022$130K
FY2023$124K
FY2024$120K
FY2025$143K

From the FY2024 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Where the money goes

What each dollar paid for.

Management & general 99% · $224K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
Kevin Heise
Commander
$0Pt VII · Sec A
Steven Harris
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Charles Petrarca
Operations Manager
$0Pt VII · Sec A
See American Legion Post 2 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

Helps veterans in West Warwick, Rhode Island with essential assistance.

Questions for American Legion Post 2

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

West Warwick Veterans Council

Support local ceremonies, flag ceremonies, memorial day and veterans day observances. Provide inservices on benefits available to veterans.

Pt IX · col B
02

Little Rhody Boys State

Teach high school junior boys how state government works.

Pt IX · col B
03

Friendly Sons of St Patrick

Support local via marching, security and clean up.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$223K
Ln 12
Other incomeLn 4–11$210K
Gifts and grantsLn 1h$11K
Investment incomeLn 3$2K
Money outPt IX
$227K
Ln 25
Managementcol C$224K
Owns and owesPt X
$120K
net assets · Ln 32
Cash and savingsLn 1–2$64K
Total assetsLn 16$126K
LiabilitiesLn 26$6K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Investment incomeLn 3$2K
Other incomeLn 4–11$210K
Total revenueLn 12$223K
Assets in detailPt X, end of year
CashLn 1$64K
Cash and savings togetherLn 1–2$64K
Land, buildings, equipmentLn 10c$59K
Total assetsLn 16$126K
LiabilitiesLn 26$6K
Net assetsLn 32$120K
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
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$60K$64K
Land, buildings, equipmentLn 10c$62K$59K
Total assetsLn 16$125K$126K
LiabilitiesLn 26$781$6K
Net assetsLn 32$124K$120K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$95K$95K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$367$367
Office expensesLn 13$9K$9K
Information technologyLn 14$5K$5K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$253$253
Depreciation, depletion and amortizationLn 22$3K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$71K$71K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$227K$0$224K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $239K$215K$24K$143K 990 PDF
FY2024 Viewing $223K$227K−$4K$120K 990 PDF
FY2023 $224K$230K−$6K$124K 990 PDF
FY2022 $216K$227K−$11K$130K 990 PDF
FY2021 $216K$223K−$6K$136K 990 PDF
FY2020 $148K$147K$2K$142K 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 $223,001 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,885$11,100
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $359$1,542
I-11 Other revenuePrior year $215,560$210,359
I-12 Total revenuePrior year $223,804$223,001
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 $96,590$103,809
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $133,084$123,487
I-18 Total expensesPrior year $229,674$227,296
I-19 Revenue less expensesPrior year −$5,870−$4,295
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
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 $223,001 across 4 lines filed
Lines not itemized here account for $210,359 of total revenue; see the IRS return.
VIII-1b Membership dues$11,100
VIII-1h Total contributions, gifts and grants$11,100
VIII-3 Investment incomeRelated to mission $1,542$1,542
VIII-12 Total revenueRelated to mission $210,274 · Unrelated business $0 · Excluded from tax $1,627$223,001
Part IX · Statement of functional expenses $227,296 across 13 lines filed
IX-7 Other salaries and wagesManagement $94,534$94,534
IX-10 Payroll taxesManagement $9,275$9,275
IX-11c Accounting feesManagement $5,213$5,213
IX-11g Other fees for servicesManagement $9,994$9,994
IX-12 Advertising and promotionManagement $367$367
IX-13 Office expensesManagement $9,176$9,176
IX-14 Information technologyManagement $4,744$4,744
IX-19 Conferences, conventions and meetingsManagement $1,352$1,352
IX-20 InterestManagement $253$253
IX-22 Depreciation, depletion and amortization$3,260
IX-23 InsuranceManagement $8,896$8,896
IX-24 Other expenses (24a–d)Management $71,026$71,026
IX-24e All other expensesManagement $9,206$9,206
IX-25 Total functional expensesPrograms $0 · Management $224,036 · Fundraising $0$227,296
Part X · Balance sheet $126,102 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $59,650$64,328
X-8 Inventories for sale or useStart of year $3,008$3,008
X-10c Land, buildings and equipment, netStart of year $62,026$58,766
X-16 Total assetsStart of year $124,684$126,102
X-24 Unsecured notes and loans payableStart of year $781$6,494
X-26 Total liabilitiesStart of year $781$6,494
X-32 Total net assets or fund balancesStart of year $123,903$119,608
X-33 Total liabilities and net assetsStart of year $124,684$126,102
Part XI · Reconciliation of net assets $119,608 net assets at year end
XI-1 Total revenue$223,001
XI-2 Total expenses$227,296
XI-3 Revenue less expenses−$4,295
XI-4 Net assets at start of year$123,903
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$119,608

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

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