American Legion Ralph D Cole Post 003 FY2021 filing

Tax-deductible

Findlay, OH501(c)(19)Since 1920EIN 34-4176060Revenue $171K in FY2021

On file with the IRS120 W Front St, 45840-3408 · Findlay, OHTax-exempt since Mar 1945

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Veteran assistance

501(c)(19) charity; gifts are tax-deductible.
14¢ of each $1 spent went to programs.
$2K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $53K a year · 17% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
14%
of spending
Concern: 14% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$30K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 11 voting members
Concern: none of 11 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$171K
Spent
$200K
To programs
14%
Net assets
$111K
By yearFY2021–FY2026
Revenue
$171K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$171K
FY2022$214K
FY2023$290K
FY2024$274K
FY2025$433K
FY2026$450K
Expenses
$200K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$200K
FY2022$202K
FY2023$220K
FY2024$253K
FY2025$299K
FY2026$340K
Net assets
$111K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$111K
FY2022$126K
FY2023$196K
FY2024$217K
FY2025$351K
FY2026$461K

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 (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Mar 1945.

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

Where the money goes

14 cents of each dollar spent went to programs.

Program services 14% · $27K Management & general 86% · $173K

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

5 people listed on the 990; $2K 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
$1,500Pt VII · Sec A
$600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
2nd Vice
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2021
Clark Lamme$41,600$39,600$41,600$7,100—
Robert Irons————$1,500
Larry Kitchen————$600

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

American Legion Ralph D Cole Post 003 is a member-serving organization based in Findlay, OH, formed in 1920.

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1 program · in their own filed words · FY2020
01

To create better relationships with the community

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$171K
Ln 12
Other incomeLn 4–11$153K
Gifts and grantsLn 1h$18K
Money outPt IX
$200K
Ln 25
Programscol B$27K
Managementcol C$173K
Owns and owesPt X
$111K
net assets · Ln 32
Cash and savingsLn 1–2$38K
Total assetsLn 16$141K
LiabilitiesLn 26$30K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Other incomeLn 4–11$153K
Total revenueLn 12$171K
Assets in detailPt X, end of year
CashLn 1$38K
Cash and savings togetherLn 1–2$38K
Land, buildings, equipmentLn 10c$102K
Other assetsLn 15$44
Total assetsLn 16$141K
LiabilitiesLn 26$30K
Net assetsLn 32$111K
OperationsPt I, VI
EmployeesI 514
VolunteersI 612
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$62K$38K
Land, buildings, equipmentLn 10c$111K$102K
Total assetsLn 16$174K$141K
LiabilitiesLn 26$34K$30K
Net assetsLn 32$140K$111K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$27K$27K
Pay of current officers, directors and key staffLn 5$2K$0$2K$0
Other salaries and wagesLn 7$95K$0$95K$0
Payroll taxesLn 10$9K$0$9K$0
Accounting feesLn 11c$3K$0$3K$0
Advertising and promotionLn 12$260$0$260$0
Office expensesLn 13$900$0$900$0
OccupancyLn 16$9K$0$9K$0
InterestLn 20$1K$0$1K$0
Depreciation, depletion and amortizationLn 22$9K$0$9K$0
InsuranceLn 23$4K$0$4K$0
Other expenses (24a–d)Ln 24$1K$0$1K$0
All other expensesLn 24e$38K$0$38K$0
Total functional expensesLn 25$200K$27K$173K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $450K$340K$110K$461K 990 PDF
FY2025 $433K$299K$134K$351K 990 PDF
FY2024 $274K$253K$21K$217K 990 PDF
FY2023 $290K$220K$70K$196K 990 PDF
FY2022 $214K$202K$12K$126K 990 PDF
FY2021 Viewing $171K$200K−$29K$111K 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 FY2021 990 (6 parts)
Part I · Summary $171,249 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $21,502$17,771
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $174,749$153,478
I-12 Total revenuePrior year $196,251$171,249
I-13 Grants and similar amounts paidPrior year $18,875$27,130
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $118,478$105,744
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $91,710$67,089
I-18 Total expensesPrior year $229,063$199,963
I-19 Revenue less expensesPrior year −$32,812−$28,714
Part VI · Governance 0 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
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 $171,249 across 6 lines filed
Lines not itemized here account for $115,263 of total revenue; see the IRS return.
VIII-1b Membership dues$4,475
VIII-1f All other contributions, gifts and grants$13,296
VIII-1h Total contributions, gifts and grants$17,771
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $38,215 · Unrelated business $0 · Excluded from tax $0$38,215
VIII-12 Total revenueRelated to mission $153,478 · Unrelated business $0 · Excluded from tax $0$171,249
Part IX · Statement of functional expenses $199,963 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $27,130$27,130
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $2,100 · Fundraising $0$2,100
IX-7 Other salaries and wagesPrograms $0 · Management $95,075 · Fundraising $0$95,075
IX-10 Payroll taxesPrograms $0 · Management $8,569 · Fundraising $0$8,569
IX-11c Accounting feesPrograms $0 · Management $3,430 · Fundraising $0$3,430
IX-12 Advertising and promotionPrograms $0 · Management $260 · Fundraising $0$260
IX-13 Office expensesPrograms $0 · Management $900 · Fundraising $0$900
IX-16 OccupancyPrograms $0 · Management $9,196 · Fundraising $0$9,196
IX-20 InterestPrograms $0 · Management $1,329 · Fundraising $0$1,329
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $8,722 · Fundraising $0$8,722
IX-23 InsurancePrograms $0 · Management $3,665 · Fundraising $0$3,665
IX-24 Other expenses (24a–d)Programs $0 · Management $1,345 · Fundraising $0$1,345
IX-24e All other expensesPrograms $0 · Management $38,242 · Fundraising $0$38,242
IX-25 Total functional expensesPrograms $27,130 · Management $172,833 · Fundraising $0$199,963
Part X · Balance sheet $141,151 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $62,462$38,308
X-8 Inventories for sale or useStart of year $644$644
X-10c Land, buildings and equipment, netStart of year $110,877$102,155
X-15 Other assetsStart of year $44$44
X-16 Total assetsStart of year $174,027$141,151
X-17 Accounts payable and accrued expensesStart of year $2,643$3,110
X-24 Unsecured notes and loans payableStart of year $23,940$26,627
X-26 Total liabilitiesStart of year $33,899$29,737
X-32 Total net assets or fund balancesStart of year $140,128$111,414
X-33 Total liabilities and net assetsStart of year $174,027$141,151
Part XI · Reconciliation of net assets $111,414 net assets at year end
XI-1 Total revenue$171,249
XI-2 Total expenses$199,963
XI-3 Revenue less expenses−$28,714
XI-4 Net assets at start of year$140,128
XI-10 Net assets at end of year$111,414

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

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