Commodore Denig American Legion

Tax-deductible

Sandusky, OH501(c)(19)Public & Societal BenefitEIN 34-4176085Revenue $462K in FY2024

On file with the IRSamericanlegionsandusky.com3615 Hayes Ave, 44870-5324 · Sandusky, OHTax-exempt since Mar 1946

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To provide service and activities for its members

501(c)(19) charity; gifts are tax-deductible.
55¢ of each $1 spent went to programs.
Run by 20 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $90K a year · 21% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
to officers and key staff · 1% of spending
Top officer’s pay lower than 98% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $387K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7K
1% of total assets
Looks good: liabilities are 1% 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
$462K
-32% vs prior year
Spent
$465K
To programs
55%
Net assets
$497K
By yearFY2020–FY2024
Revenue
$462K
FY2024▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2020$293K
FY2021$267K
FY2022$463K
FY2023$681K
FY2024$462K
Expenses
$465K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$269K
FY2021$252K
FY2022$286K
FY2023$442K
FY2024$465K
Net assets
$497K
FY2024▼ -0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$69K
FY2021$83K
FY2022$260K
FY2023$499K
FY2024$497K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

55 cents of each dollar spent went to programs.

Program services 55% · $257K Management & general 45% · $208K

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

7 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation
$2,400Pt VII · Sec A
Finance Ofcr
$2,400Pt VII · Sec A
Executive Bo
$0Pt VII · Sec A
Executive Bo
$0Pt VII · Sec A
Executive Bo
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
1st Vice Com
$0Pt VII · Sec A

Gary Mitchell’s $2K as Adjutant is at the 2nd percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Thomas Mowles$2,400$2,400$2,800$2,400$1,400
Gary Mitchell$2,400$1,200———
Charles Hush———$2,400$2,400
Karen Hush—$1,200$2,200——

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

Offers services and activities for its members.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The activities include participation in local parades, providing color guards, memorial and veterans day activities, annual picnic, operation of canteen and other social events for members

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
Total grants receivedfrom 1 funder$387K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$462K
Ln 12
Other incomeLn 4–11$369K
Fees for servicesLn 2g$93K
Gifts and grantsLn 1h$237
Money outPt IX
$465K
Ln 25
Programscol B$257K
Managementcol C$208K
Owns and owesPt X
$497K
net assets · Ln 32
Cash and savingsLn 1–2$178K
Total assetsLn 16$503K
LiabilitiesLn 26$7K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$237
Fees for servicesLn 2g$93K
Other incomeLn 4–11$369K
Total revenueLn 12$462K
Assets in detailPt X, end of year
CashLn 1$178K
Cash and savings togetherLn 1–2$178K
Land, buildings, equipmentLn 10c$300K
Total assetsLn 16$503K
LiabilitiesLn 26$7K
Net assetsLn 32$497K
OperationsPt I, VI
EmployeesI 518
VolunteersI 620
Fiscal year endsHeaderDecember
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$164K$178K
Land, buildings, equipmentLn 10c$326K$300K
Total assetsLn 16$508K$503K
LiabilitiesLn 26$9K$7K
Net assetsLn 32$499K$497K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$5K$5K
Advertising and promotionLn 12$6K$6K
Payments to affiliatesLn 21$22K$22K
Depreciation, depletion and amortizationLn 22$26K$26K
Other expenses (24a–d)Ln 24$336K$253K$83K
All other expensesLn 24e$70K$4K$67K
Total functional expensesLn 25$465K$257K$208K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $462K$465K−$3K$497K 990 PDF
FY2023 $681K$442K$239K$499K 990 PDF
FY2022 $463K$286K$177K$260K 990 PDF
FY2021 $267K$252K$14K$83K 990 PDF
FY2020 $293K$269K$25K$69K 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 FY2024 990 (6 parts)
Part I · Summary $462,253 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,400$237
I-9 Program service revenuePrior year $42,568$93,220
I-10 Investment incomePrior year $6,522$0
I-11 Other revenuePrior year $627,262$368,796
I-12 Total revenuePrior year $680,752$462,253
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,800$4,800
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $437,069$460,129
I-18 Total expensesPrior year $441,869$464,929
I-19 Revenue less expensesPrior year $238,883−$2,676
Part VI · Governance 0 of 11 board members independent, 3 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-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $462,253 across 5 lines filed
Lines not itemized here account for $255,215 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$237
VIII-1h Total contributions, gifts and grants$237
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,748 · Unrelated business $69,472$93,220
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $90,955 · Unrelated business $22,626$113,581
VIII-12 Total revenueRelated to mission $118,467 · Unrelated business $343,549$462,253
Part IX · Statement of functional expenses $464,929 across 6 lines filed
IX-5 Pay of current officers, directors and key staffManagement $4,800$4,800
IX-12 Advertising and promotionManagement $5,675$5,675
IX-21 Payments to affiliatesManagement $21,745$21,745
IX-22 Depreciation, depletion and amortizationManagement $25,915$25,915
IX-24 Other expenses (24a–d)Programs $252,993 · Management $83,397$336,390
IX-24e All other expensesPrograms $3,570 · Management $66,834$70,404
IX-25 Total functional expensesPrograms $256,563 · Management $208,366 · Fundraising $0$464,929
Part X · Balance sheet $503,493 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $164,030$178,472
X-8 Inventories for sale or useStart of year $16,836$24,592
X-10c Land, buildings and equipment, netStart of year $326,344$300,429
X-16 Total assetsStart of year $507,874$503,493
X-25 Other liabilitiesStart of year $8,510$6,805
X-26 Total liabilitiesStart of year $8,510$6,805
X-27 Net assets without donor restrictionsStart of year $382,680$429,412
X-28 Net assets with donor restrictionsStart of year $116,684$67,276
X-32 Total net assets or fund balancesStart of year $499,364$496,688
X-33 Total liabilities and net assetsStart of year $507,874$503,493
Part XI · Reconciliation of net assets $496,688 net assets at year end
XI-1 Total revenue$462,253
XI-2 Total expenses$464,929
XI-3 Revenue less expenses−$2,676
XI-4 Net assets at start of year$499,364
XI-10 Net assets at end of year$496,688

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

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