Benefit American Legion post 104

501(c)(19) charity; gifts are tax-deductible.
92¢ 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

FY2021 · 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 5
filings with a surplus
Average deficit $34K a year · 19% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% 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 · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$200K
Spent
$174K
To programs
92%
Net assets
$84K
By yearFY2021–FY2025
Revenue
$200K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$200K
FY2022$170K
FY2023$168K
FY2024$174K
FY2025$181K
Expenses
$174K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$174K
FY2022$195K
FY2023$211K
FY2024$170K
FY2025$313K
Net assets
$84K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$84K
FY2022$59K
FY2023$15K
FY2024$19K
FY2025−$113K

From the FY2021 Form 990 (year ending May 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 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

92 cents of each dollar spent went to programs.

Program services 92% · $161K Management & general 8% · $13K

Form 990 Part IX, line 25, columns B–D. 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; $6K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$3,834Pt VII · Sec A
President
$1,490Pt VII · Sec A
Vice Preside
$702Pt VII · Sec A
JR Vice Pres
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Jeffrey Hamilton——$3,061$3,834
Gregory Glover$1,520$1,403——
Harry Swank JR$1,520$1,403$1,286$702
John Hiest———$1,490
John Heist——$459—

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 American Legion Post 104.

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1 program · $161K · in their own filed words · FY2020
01

Provide funds for american legion post 104 which enables the support of veterans

$161Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$200K
Ln 12
Other incomeLn 4–11$200K
Money outPt IX
$174K
Ln 25
Programscol B$161K
Managementcol C$13K
Owns and owesPt X
$84K
net assets · Ln 32
Cash and savingsLn 1–2$84K
Total assetsLn 16$84K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Other incomeLn 4–11$200K
Total revenueLn 12$200K
Assets in detailPt X, end of year
CashLn 1$84K
Cash and savings togetherLn 1–2$84K
Total assetsLn 16$84K
LiabilitiesLn 26$0
Net assetsLn 32$84K
OperationsPt I, VI
EmployeesI 517
Fiscal year endsHeaderMay
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 FY21End FY21
Cash and savingsLn 1–2$58K$84K
Total assetsLn 16$58K$84K
LiabilitiesLn 26$0$0
Net assetsLn 32$58K$84K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$6K$6K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$675$675
Office expensesLn 13$10K$10K
OccupancyLn 16$76K$76K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$64K$64K
Total functional expensesLn 25$174K$161K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $181K$313K−$132K−$113K 990 PDF
FY2024 $174K$170K$4K$19K 990 PDF
FY2023 $168K$211K−$44K$15K 990 PDF
FY2022 $170K$195K−$25K$59K 990 PDF
FY2021 Viewing $200K$174K$26K$84K 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 FY2021 990 (6 parts)
Part I · Summary $200,090 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $104,279$200,090
I-12 Total revenuePrior year $104,279$200,090
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$6,026
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $161,485$168,137
I-18 Total expensesPrior year $161,485$174,163
I-19 Revenue less expensesPrior year −$57,206$25,927
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $200,090 across 1 lines filed
Lines not itemized here account for $200,090 of total revenue; see the IRS return.
VIII-12 Total revenueExcluded from tax $200,090$200,090
Part IX · Statement of functional expenses $174,163 across 7 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $6,026$6,026
IX-11c Accounting feesManagement $3,715$3,715
IX-12 Advertising and promotionPrograms $675$675
IX-13 Office expensesManagement $9,640$9,640
IX-16 OccupancyPrograms $75,681$75,681
IX-23 InsurancePrograms $14,635$14,635
IX-24 Other expenses (24a–d)Programs $63,791$63,791
IX-25 Total functional expensesPrograms $160,808 · Management $13,355 · Fundraising $0$174,163
Part X · Balance sheet $83,911 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $57,984$83,911
X-16 Total assetsStart of year $57,984$83,911
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $57,984$83,911
X-33 Total liabilities and net assetsStart of year $57,984$83,911
Part XI · Reconciliation of net assets $83,911 net assets at year end
XI-1 Total revenue$200,090
XI-2 Total expenses$174,163
XI-3 Revenue less expenses$25,927
XI-4 Net assets at start of year$57,984
XI-10 Net assets at end of year$83,911

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

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