192 Holmes Oh Post

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The mission of the American legion is to serve veterans, their families and their communities while continually spreading the word of the benefits available to those who have served their country.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-0665683) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
99¢ of each $1 spent went to programs.
Run by 8 volunteers and 1 employee.
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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $52K a year · 26% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
23.3 mo
of spending, in cash
23.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$328K
+17% vs prior year
Spent
$191K
To programs
99%
Net assets
$379K
By yearFY2020–FY2025
Revenue
$328K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$103K
FY2021$108K
FY2022$151K
FY2023$229K
FY2024$280K
FY2025$328K
Expenses
$191K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$110K
FY2021$108K
FY2022$145K
FY2023$156K
FY2024$178K
FY2025$191K
Net assets
$379K
FY2025▲ +57%
Tap a bar for its year
Net assets by fiscal year
FY2020$61K
FY2021$61K
FY2022$67K
FY2023$140K
FY2024$242K
FY2025$379K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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

99 cents of each dollar spent went to programs.

Program services 99% · $189K

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
Commander
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Sergeant at Arms
$0Pt VII · Sec A
See 192 Holmes Oh Post 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

Serves veterans, families, and communities, promoting available benefits for those who served.

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1 program · $189K · in their own filed words · FY2024
01

Veteran services

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-0665683) · Dispute this line
$189Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 10 grants · $157K · 2021–2024

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$328K
Ln 12
Other incomeLn 4–11$321K
Gifts and grantsLn 1h$7K
Money outPt IX
$191K
Ln 25
Programscol B$189K
Owns and owesPt X
$379K
net assets · Ln 32
Cash and savingsLn 1–2$371K
Total assetsLn 16$379K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Other incomeLn 4–11$321K
Total revenueLn 12$328K
Assets in detailPt X, end of year
CashLn 1$371K
Cash and savings togetherLn 1–2$371K
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$379K
LiabilitiesLn 26$0
Net assetsLn 32$379K
OperationsPt I, VI
EmployeesI 51
VolunteersI 68
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$232K$371K
Land, buildings, equipmentLn 10c$10K$8K
Total assetsLn 16$242K$379K
LiabilitiesLn 26$0$0
Net assetsLn 32$242K$379K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$54K$54K
Other salaries and wagesLn 7$26K$26K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$2K$2K
OccupancyLn 16$32K$32K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$67K$67K
All other expensesLn 24e$312$312
Total functional expensesLn 25$191K$189K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 7, 2026 $328K$191K$137K$379K 990 PDF
FY2024Filed with the IRS Apr 17, 2025 $280K$178K$102K$242K 990 PDF
FY2023Filed with the IRS May 9, 2024 $229K$156K$73K$140K 990 PDF
FY2022Filed with the IRS May 9, 2023 $151K$145K$6K$67K 990 PDF
FY2021Filed with the IRS May 3, 2022 $108K$108K−$163$61K 990 PDF
FY2020Filed with the IRS May 6, 2021 $103K$110K−$7K$61K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $327,582 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,412$6,665
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $271,619$320,917
I-12 Total revenuePrior year $280,031$327,582
I-13 Grants and similar amounts paidPrior year $57,700$53,965
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $27,837$27,768
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $92,727$108,910
I-18 Total expensesPrior year $178,264$190,643
I-19 Revenue less expensesPrior year $101,767$136,939
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $327,582 across 4 lines filed
Lines not itemized here account for $320,917 of total revenue; see the IRS return.
VIII-1b Membership dues$3,645
VIII-1f All other contributions, gifts and grants$3,020
VIII-1h Total contributions, gifts and grants$6,665
VIII-12 Total revenueRelated to mission $320,917 · Unrelated business $0 · Excluded from tax $0$327,582
Part IX · Statement of functional expenses $190,643 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $53,965$53,965
IX-7 Other salaries and wagesPrograms $25,740$25,740
IX-10 Payroll taxesPrograms $2,028$2,028
IX-11c Accounting feesPrograms $1,665$1,665
IX-12 Advertising and promotionPrograms $1,963$1,963
IX-16 OccupancyPrograms $31,855$31,855
IX-22 Depreciation, depletion and amortization$1,352
IX-23 InsurancePrograms $4,964$4,964
IX-24 Other expenses (24a–d)Programs $66,799$66,799
IX-24e All other expensesPrograms $312$312
IX-25 Total functional expensesPrograms $189,291 · Management $0 · Fundraising $0$190,643
Part X · Balance sheet $378,898 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $232,306$370,597
X-10c Land, buildings and equipment, netStart of year $9,653$8,301
X-16 Total assetsStart of year $241,959$378,898
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $241,959$378,898
X-32 Total net assets or fund balancesStart of year $241,959$378,898
X-33 Total liabilities and net assetsStart of year $241,959$378,898
Part XI · Reconciliation of net assets $378,898 net assets at year end
XI-1 Total revenue$327,582
XI-2 Total expenses$190,643
XI-3 Revenue less expenses$136,939
XI-4 Net assets at start of year$241,959
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$378,898

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

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