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88 Harry Higgins Oh Post

Tax-deductible

Ashland, OH501(c)(19)EIN 34-0065640

To conduct a local unit known as a post of the american legion. To hold title to real estate and personal property which are to be used for the pleasure, convenience, and benefit of the said post for carrying out its patriotic, civic, and social purpose and to DO all things necessary and incidental to and growing out of the foregoing. (per united states congress, 1919). An organization for veterans of the military - both past and those presently serving totaling 600 locally and millions worldwide,

501(c)(19) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 35 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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 $10K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 17.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $24K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 16 voting members
Concern: none of 16 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$186K
+14% vs prior year
Spent
$204K
To programs
100%
Net assets
$842K
By yearFY2021–FY2025
Revenue
$186K
FY2025▲ +14%
Revenue by fiscal year
FY2021$146K
FY2022$160K
FY2023$189K
FY2024$163K
FY2025$186K
Expenses
$204K
FY2025▲ +13%
Expenses by fiscal year
FY2021$142K
FY2022$147K
FY2023$221K
FY2024$181K
FY2025$204K
Net assets
$842K
FY2025▼ -2%
Net assets by fiscal year
FY2021$896K
FY2022$910K
FY2023$877K
FY2024$860K
FY2025$842K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

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

100 cents of each dollar spent went to programs.

Program services 100% · $204K

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

Who runs it and what they're paid

8 people listed on the 990; $14K 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
Keith C Boals
Acting Finan
$13,650Pt VII · Sec A
Steve Williams
1st Vice Com
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Keith C Boals$13,650$13,650$13,650$11,375$9,100

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 15aYes

Programs and updates

Supports veterans through patriotic, civic, and social activities.

Provided by the organization

This section is blank until 88 Harry Higgins Oh Post claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

See schedule o

Pt IX · col B

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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$24K
Total grants receivedfrom 1 funder$24K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$186K
Ln 12
Other incomeLn 4–11$172K
Investment incomeLn 3$8K
Gifts and grantsLn 1h$6K
Money outPt IX
$204K
Ln 25
Programscol B$204K
Owns and owesPt X
$842K
net assets · Ln 32
Cash and savingsLn 1–2$295K
Total assetsLn 16$842K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Investment incomeLn 3$8K
Other incomeLn 4–11$172K
Total revenueLn 12$186K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$268K
Cash and savings togetherLn 1–2$295K
Land, buildings, equipmentLn 10c$546K
Total assetsLn 16$842K
LiabilitiesLn 26$0
Net assetsLn 32$842K
OperationsPt I, VI
EmployeesI 57
VolunteersI 635
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$281K$295K
Land, buildings, equipmentLn 10c$576K$546K
Total assetsLn 16$860K$842K
LiabilitiesLn 26$0$0
Net assetsLn 32$860K$842K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$14K$14K
Other salaries and wagesLn 7$47K$47K
Payroll taxesLn 10$21K$21K
Office expensesLn 13$8K$8K
OccupancyLn 16$48K$48K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$57K$57K
Total functional expensesLn 25$204K$204K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $186K$204K−$18K$842K 990 PDF
FY2024 $163K$181K−$18K$860K 990 PDF
FY2023 $189K$221K−$32K$877K 990 PDF
FY2022 $160K$147K$13K$910K 990 PDF
FY2021 $146K$142K$3K$896K 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 (4 parts)
Part VIII · Statement of revenue $185,816 across 5 lines filed
Lines not itemized here account for $78,438 of total revenue; see the IRS return.
VIII-1b Membership dues$5,963
VIII-1h Total contributions, gifts and grants$5,963
VIII-3 Investment incomeRelated to mission $7,532$7,532
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $93,883$93,883
VIII-12 Total revenueRelated to mission $179,853$185,816
Part IX · Statement of functional expenses $203,936 across 7 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $13,650$13,650
IX-7 Other salaries and wagesPrograms $46,614$46,614
IX-10 Payroll taxesPrograms $20,542$20,542
IX-13 Office expensesPrograms $7,543$7,543
IX-16 OccupancyPrograms $47,781$47,781
IX-23 InsurancePrograms $11,104$11,104
IX-24 Other expenses (24a–d)Programs $56,702$56,702
IX-25 Total functional expensesPrograms $203,936 · Management $0 · Fundraising $0$203,936
Part X · Balance sheet $841,573 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $20,741$27,345
X-2 Savings and temporary cash investmentsStart of year $260,174$267,628
X-8 Inventories for sale or useStart of year $3,178$1,000
X-10c Land, buildings and equipment, netStart of year $575,600$545,600
X-16 Total assetsStart of year $859,693$841,573
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $859,693$841,573
X-33 Total liabilities and net assetsStart of year $859,693$841,573
Part XI · Reconciliation of net assets $841,573 net assets at year end
XI-1 Total revenue$185,816
XI-2 Total expenses$203,936
XI-3 Revenue less expenses−$18,120
XI-4 Net assets at start of year$859,693
XI-10 Net assets at end of year$841,573

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

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