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American Legion 307

Tax-deductible

Pioneer, OH501(c)(19)Since 1922EIN 34-6554877Revenue $501K in FY2025

On file with the IRSPo Box 446, 43554-0446 · Pioneer, OHTax-exempt since Mar 1946

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Community and veteran support

501(c)(19) charity; gifts are tax-deductible.
44¢ of each $1 spent went to programs.
Run by 30 volunteers and 11 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
6 of 6
filings with a surplus
Average surplus $77K a year · 22% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
44%
of spending
Concern: 44% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
23 mo
of spending, in cash
Looks good: 22.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
32
of 32 voting members
Looks good: 32 of 32 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$501K
-10% vs prior year
Spent
$413K
To programs
44%
Net assets
$809K
By yearFY2020–FY2025
Revenue
$501K
FY2025▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$178K
FY2021$221K
FY2022$238K
FY2023$403K
FY2024$555K
FY2025$501K
Expenses
$413K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$151K
FY2021$182K
FY2022$193K
FY2023$304K
FY2024$392K
FY2025$413K
Net assets
$809K
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$376K
FY2021$415K
FY2022$460K
FY2023$559K
FY2024$721K
FY2025$809K

From the FY2025 Form 990 · see the original

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

44 cents of each dollar spent went to programs.

Program services 44% · $183K Management & general 56% · $231K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Dan Bonney
Adjudant
$0Pt VII · Sec A
Kyle McKelvey
Commander
$0Pt VII · Sec A
Randy Mills
2nd Vice Commander
$0Pt VII · Sec A
Steve Walkup
1st Vice Commander
$0Pt VII · Sec A
See American Legion 307 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

Provides community support and veteran assistance in Williams County, including aid for schools, fire departments, health, and recreation.

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Provided by the organization

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1 program · $183K · in their own filed words · FY2025
01

Community support to school, fire department, Village of Pioneer, Cancer Assistance, Community Health Professionals, Williams County Veterans Memorial, Williams County Ag Society and Williams County Senior Center

$183Kprogram 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 · 29 grants · $508K · 2020–2025
North Central Athletic BoostersOH · FY2025$25,000
Village of PioneerFY2025$22,501
Williams County Veterans MemorialOH · FY2025$22,500
Pioneer Fire DepartmentFY2025$22,500
Cancer Assistance of Williams CountyOH · FY2025$22,500
North Central Local SchoolFY2025$22,500
Williams County Agricultural SocietyOH · FY2025$22,500
Community Health Professionals INCOH · FY2025$22,500
North Central Athletic BoostersOH · FY2024$27,800
Williams County Veterans MemorialOH · FY2024$20,900
Pioneer Fire DepartmentFY2024$20,900
Cancer Assistance of Williams CountyOH · FY2024$20,900
Williams County Agricultural SocietyOH · FY2024$20,900
Community Health Professionals INCOH · FY2024$20,900
Village of PioneerFY2024$20,882
North Central Local SchoolFY2024$20,825
Returning American WarriorsOH · FY2023$16,350
Village of PioneerFY2023$16,350
See all 29 grants →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$501K
Ln 12
Other incomeLn 4–11$501K
Investment incomeLn 3$45
Money outPt IX
$413K
Ln 25
Programscol B$183K
Managementcol C$231K
Owns and owesPt X
$809K
net assets · Ln 32
Cash and savingsLn 1–2$781K
Total assetsLn 16$809K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a32
IndependentVI 1b32
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$45
Other incomeLn 4–11$501K
Total revenueLn 12$501K
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$763K
Cash and savings togetherLn 1–2$781K
Land, buildings, equipmentLn 10c$15K
Total assetsLn 16$809K
LiabilitiesLn 26$0
Net assetsLn 32$809K
OperationsPt I, VI
EmployeesI 511
VolunteersI 630
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 FY25End FY25
Cash and savingsLn 1–2$700K$781K
Land, buildings, equipmentLn 10c$15K$15K
Total assetsLn 16$721K$809K
LiabilitiesLn 26$0$0
Net assetsLn 32$721K$809K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$183K$183K
Other salaries and wagesLn 7$175K$175K
Payroll taxesLn 10$15K$15K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$3K$3K
OccupancyLn 16$27K$27K
InsuranceLn 23$3K$3K
Total functional expensesLn 25$413K$183K$231K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $501K$413K$88K$809K 990 PDF
FY2024 $555K$392K$162K$721K 990 PDF
FY2023 $403K$304K$99K$559K 990 PDF
FY2022 $238K$193K$45K$460K 990 PDF
FY2021 $221K$182K$39K$415K 990 PDF
FY2020 $178K$151K$27K$376K 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 FY2025 990 (6 parts)
Part I · Summary $500,921 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $238$45
I-11 Other revenuePrior year $554,289$500,876
I-12 Total revenuePrior year $554,527$500,921
I-13 Grants and similar amounts paidPrior year $174,007$182,501
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $172,748$189,221
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $45,494$41,352
I-18 Total expensesPrior year $392,249$413,074
I-19 Revenue less expensesPrior year $162,278$87,847
Part VI · Governance 32 of 32 board members independent, 4 to look at
VI-1a Voting members of the governing body32
VI-1b Independent voting members32
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 $500,921 across 4 lines filed
Lines not itemized here account for $492,146 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $45$45
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,730$8,730
VIII-12 Total revenueRelated to mission $500,921 · Unrelated business $0 · Excluded from tax $0$500,921
Part IX · Statement of functional expenses $413,074 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $182,501$182,501
IX-7 Other salaries and wagesManagement $174,556$174,556
IX-10 Payroll taxesManagement $14,665$14,665
IX-11c Accounting feesManagement $4,850$4,850
IX-12 Advertising and promotionManagement $4,226$4,226
IX-13 Office expensesManagement $2,625$2,625
IX-16 OccupancyManagement $26,568$26,568
IX-23 InsuranceManagement $3,083$3,083
IX-25 Total functional expensesPrograms $182,501 · Management $230,573 · Fundraising $0$413,074
Part X · Balance sheet $809,046 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $9,625$18,563
X-2 Savings and temporary cash investmentsStart of year $690,037$762,696
X-8 Inventories for sale or useStart of year $6,437$12,687
X-10c Land, buildings and equipment, netStart of year $15,100$15,100
X-16 Total assetsStart of year $721,199$809,046
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $721,199$809,046
X-33 Total liabilities and net assetsStart of year $721,199$809,046
Part XI · Reconciliation of net assets $809,046 net assets at year end
XI-1 Total revenue$500,921
XI-2 Total expenses$413,074
XI-3 Revenue less expenses$87,847
XI-4 Net assets at start of year$721,199
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$809,046

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

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