American Legion Ralph D Cole Post 003 FY2024 filing

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Veteran assistance

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
12¢ of each $1 spent went to programs.
$42K 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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FY2024 · 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
12%
of spending
Concern: 12% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$42K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$42K
16% of total assets
Looks good: liabilities are 16% 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
$274K
-5% vs prior year
Spent
$253K
To programs
12%
Net assets
$217K
By yearFY2021–FY2026
Revenue
$274K
FY2024▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2021$171K
FY2022$214K
FY2023$290K
FY2024$274K
FY2025$433K
FY2026$450K
Expenses
$253K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2021$200K
FY2022$202K
FY2023$220K
FY2024$253K
FY2025$299K
FY2026$340K
Net assets
$217K
FY2024▲ +11%
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 FY2024 Form 990 (year ending May 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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

12 cents of each dollar spent went to programs.

Program services 12% · $31K Management & general 85% · $216K

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; $42K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Commander
$41,600Pt 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 · 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.

See American Legion Ralph D Cole Post 003 executive salaries →

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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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Provided by the organization

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1 program · in their own filed words · FY2023
01

To create better relationships with the community. Provide aid and assistance to veterans and their family members

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$274K
Ln 12
Other incomeLn 4–11$212K
Gifts and grantsLn 1h$60K
Fees for servicesLn 2g$2K
Money outPt IX
$253K
Ln 25
Programscol B$31K
Managementcol C$216K
Owns and owesPt X
$217K
net assets · Ln 32
Cash and savingsLn 1–2$176K
Total assetsLn 16$259K
LiabilitiesLn 26$42K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$60K
Fees for servicesLn 2g$2K
Other incomeLn 4–11$212K
Total revenueLn 12$274K
Assets in detailPt X, end of year
CashLn 1$176K
Cash and savings togetherLn 1–2$176K
Land, buildings, equipmentLn 10c$82K
Other assetsLn 15$44
Total assetsLn 16$259K
LiabilitiesLn 26$42K
Net assetsLn 32$217K
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 FY24End FY24
Cash and savingsLn 1–2$133K$176K
Land, buildings, equipmentLn 10c$88K$82K
Total assetsLn 16$222K$259K
LiabilitiesLn 26$25K$42K
Net assetsLn 32$196K$217K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$29K$29K
Pay of current officers, directors and key staffLn 5$42K$0$42K$0
Other salaries and wagesLn 7$90K$0$90K$0
Payroll taxesLn 10$12K$0$12K$0
Accounting feesLn 11c$3K$0$3K$0
Advertising and promotionLn 12$3K$0$3K$0
Office expensesLn 13$300$0$300$0
OccupancyLn 16$12K$0$12K$0
Depreciation, depletion and amortizationLn 22$6K$0$0$0
InsuranceLn 23$9K$0$9K$0
Other expenses (24a–d)Ln 24$240$0$240$0
All other expensesLn 24e$49K$2K$46K$0
Total functional expensesLn 25$253K$31K$216K$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 Viewing $274K$253K$21K$217K 990 PDF
FY2023 $290K$220K$70K$196K 990 PDF
FY2022 $214K$202K$12K$126K 990 PDF
FY2021 $171K$200K−$29K$111K 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 FY2024 990 (6 parts)
Part I · Summary $274,180 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $64,719$60,313
I-9 Program service revenue$2,010
I-10 Investment income$0
I-11 Other revenuePrior year $225,230$211,857
I-12 Total revenuePrior year $289,949$274,180
I-13 Grants and similar amounts paidPrior year $41,043$28,854
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $103,830$142,845
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $74,852$81,576
I-18 Total expensesPrior year $219,725$253,275
I-19 Revenue less expensesPrior year $70,224$20,905
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 $274,180 across 6 lines filed
Lines not itemized here account for $211,029 of total revenue; see the IRS return.
VIII-1b Membership dues$14,841
VIII-1f All other contributions, gifts and grants$45,472
VIII-1h Total contributions, gifts and grants$60,313
VIII-6 Net rental income or lossRelated to mission $2,376$2,376
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $462 · Unrelated business $0 · Excluded from tax $0$462
VIII-12 Total revenueRelated to mission $213,867 · Unrelated business $0 · Excluded from tax $0$274,180
Part IX · Statement of functional expenses $253,275 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $28,854$28,854
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $41,600 · Fundraising $0$41,600
IX-7 Other salaries and wagesPrograms $0 · Management $89,612 · Fundraising $0$89,612
IX-10 Payroll taxesPrograms $0 · Management $11,633 · Fundraising $0$11,633
IX-11c Accounting feesPrograms $0 · Management $3,410 · Fundraising $0$3,410
IX-12 Advertising and promotionPrograms $0 · Management $2,528 · Fundraising $0$2,528
IX-13 Office expensesPrograms $0 · Management $300 · Fundraising $0$300
IX-16 OccupancyPrograms $0 · Management $11,799 · Fundraising $0$11,799
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$5,995
IX-23 InsurancePrograms $0 · Management $8,751 · Fundraising $0$8,751
IX-24 Other expenses (24a–d)Programs $0 · Management $240 · Fundraising $0$240
IX-24e All other expensesPrograms $2,474 · Management $46,079 · Fundraising $0$48,553
IX-25 Total functional expensesPrograms $31,328 · Management $215,952 · Fundraising $0$253,275
Part X · Balance sheet $259,373 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $132,875$176,379
X-8 Inventories for sale or useStart of year $644$644
X-10c Land, buildings and equipment, netStart of year $88,301$82,306
X-15 Other assetsStart of year $44$44
X-16 Total assetsStart of year $221,864$259,373
X-17 Accounts payable and accrued expensesStart of year $3,405$20,009
X-24 Unsecured notes and loans payableStart of year $22,011$22,011
X-26 Total liabilitiesStart of year $25,416$42,020
X-32 Total net assets or fund balancesStart of year $196,448$217,353
X-33 Total liabilities and net assetsStart of year $221,864$259,373
Part XI · Reconciliation of net assets $217,353 net assets at year end
XI-1 Total revenue$274,180
XI-2 Total expenses$253,275
XI-3 Revenue less expenses$20,905
XI-4 Net assets at start of year$196,448
XI-10 Net assets at end of year$217,353

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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