American Legion Post #12 - Elyria: Nonprofit Profile, Financials & Form 990 (EIN 34-0065627)

Revenue by fiscal year
FY2021	$301K
FY2022	$375K
FY2023	$467K
FY2024	$488K
FY2025	$620K

Expenses by fiscal year
FY2021	$293K
FY2022	$392K
FY2023	$454K
FY2024	$431K
FY2025	$620K

Net assets by fiscal year
FY2021	$98K
FY2022	$80K
FY2023	$94K
FY2024	$151K
FY2025	$611K

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.

85%

15%

Management & general 85% · $528K Fundraising 15% · $92K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990; $9K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII

Chris Nilges

Finance

$5,500Pt VII · Sec A

Tracey Mullins

Finance Manager

$3,500Pt VII · Sec A

See American Legion Post #12 - Elyria executive salaries →

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

American Legion Post #12 - Elyria is a member-serving organization based in Elyria, OH, formed in 1919.

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1 program · in their own filed words · FY2024

01

The organization's focus is to promote fellowship among former military service personnel and their families. Thesre are approximately 600 members in the organization.

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 · funders on record

Grants received · FY2024

American Legion Department of Ohio Charities INCFY2024$94K

Total grants receivedfrom 1 funder$94K

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$620K

Ln 12

Fees for servicesLn 2g$394K

Other incomeLn 4–11$225K

Investment incomeLn 3$1K

Money outPt IX

$620K

Ln 25

Managementcol C$528K

Fundraisingcol D$92K

Owns and owesPt X

$611K

net assets · Ln 32

Cash and savingsLn 1–2$329K

Total assetsLn 16$631K

LiabilitiesLn 26$20K

PeoplePt VI, VII

2

listed · VII A

PaidVII A2

Voting boardVI 1a396

IndependentVI 1b396

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$394K

Investment incomeLn 3$1K

Other incomeLn 4–11$225K

Total revenueLn 12$620K

Assets in detailPt X, end of year

CashLn 1$329K

Cash and savings togetherLn 1–2$329K

Land, buildings, equipmentLn 10c$302K

Total assetsLn 16$631K

LiabilitiesLn 26$20K

Net assetsLn 32$611K

OperationsPt I, VI

EmployeesI 510

VolunteersI 60

Fiscal year endsHeaderAugust

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13No

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$151K	$329K
Land, buildings, equipmentLn 10c	$0	$302K
Total assetsLn 16	$151K	$631K
LiabilitiesLn 26	$0	$20K
Net assetsLn 32	$151K	$611K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Pay of current officers, directors and key staffLn 5	$9K		$9K
Other salaries and wagesLn 7	$102K		$102K
Payroll taxesLn 10	$37K		$37K
Advertising and promotionLn 12	$348		$348
Office expensesLn 13	$9K		$9K
OccupancyLn 16	$45K		$45K
TravelLn 17	$2K		$2K
Depreciation, depletion and amortizationLn 22	$12K		$12K
InsuranceLn 23	$9K		$9K
Other expenses (24a–d)Ln 24	$363K		$271K	$92K
All other expensesLn 24e	$33K		$33K
Total functional expensesLn 25	$620K	$0	$528K	$92K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS Jul 15, 2026	$620K	$620K	$0	$611K	990 PDF
FY2024Filed with the IRS May 15, 2025	$488K	$431K	$57K	$151K	990 PDF
FY2023Filed with the IRS Jun 19, 2024	$467K	$454K	$14K	$94K	990 PDF
FY2022Filed with the IRS May 13, 2023	$375K	$392K	−$18K	$80K	990 PDF
FY2021Filed with the IRS May 13, 2022	$301K	$293K	$9K	$98K	990 PDF

Schedules filed Part IV

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

See the full FY2025 990 (6 parts)

Part I · Summary $620,240 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$0

I-9 Program service revenuePrior year $0$393,674

I-10 Investment incomePrior year $0$1,178

I-11 Other revenuePrior year $0$225,388

I-12 Total revenuePrior year $0$620,240

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 $0$147,359

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $0$472,881

I-18 Total expensesPrior year $0$620,240

I-19 Revenue less expensesPrior year $0$0

Part VI · Governance 396 of 396 board members independent, 2 to look at

VI-1a Voting members of the governing body396

VI-1b Independent voting members396

VI-13 Written whistleblower 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

VI-14 Document retention and destruction policyYes

Part VIII · Statement of revenue $620,240 across 5 lines filed

Lines not itemized here account for $158,516 of total revenue; see the IRS return.

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $393,674$393,674

VIII-3 Investment incomeRelated to mission $1,178$1,178

VIII-6 Net rental income or lossUnrelated business $14,590$14,590

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $52,282$52,282

VIII-12 Total revenueRelated to mission $605,650 · Unrelated business $14,590 · Excluded from tax $0$620,240

Part IX · Statement of functional expenses $620,240 across 11 lines filed

IX-5 Pay of current officers, directors and key staffManagement $9,000$9,000

IX-7 Other salaries and wagesManagement $101,703$101,703

IX-10 Payroll taxesManagement $36,656$36,656

IX-12 Advertising and promotionManagement $348$348

IX-13 Office expensesManagement $9,295$9,295

IX-16 OccupancyManagement $44,833$44,833

IX-17 TravelManagement $1,697$1,697

IX-22 Depreciation, depletion and amortizationManagement $12,352$12,352

IX-23 InsuranceManagement $8,954$8,954

IX-24 Other expenses (24a–d)Management $270,682 · Fundraising $92,177$362,859

IX-24e All other expensesManagement $32,543$32,543

IX-25 Total functional expensesPrograms $0 · Management $528,063 · Fundraising $92,177$620,240

Part X · Balance sheet $630,834 assets, 10 lines filed

X-1 Cash, non-interest-bearingStart of year $151,214$328,580

X-10c Land, buildings and equipment, netStart of year $0$302,254

X-16 Total assetsStart of year $151,214$630,834

X-17 Accounts payable and accrued expenses$19,706

X-26 Total liabilitiesStart of year $0$19,706

X-29 Capital stock or trust principalStart of year $151,214$151,214

X-30 Paid-in or capital surplusStart of year $0$0

X-31 Retained earnings or endowmentStart of year $0$459,914

X-32 Total net assets or fund balancesStart of year $151,214$611,128

X-33 Total liabilities and net assetsStart of year $151,214$630,834

Part XI · Reconciliation of net assets $611,128 net assets at year end

XI-1 Total revenue$620,240

XI-2 Total expenses$620,240

XI-3 Revenue less expenses$0

XI-4 Net assets at start of year$151,214

XI-8 Prior period adjustments$459,914

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$611,128

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

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