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American Legion Post 221 FY2020 filing

Tax-deductible

Massillon, OH501(c)(19)Since 1923EIN 34-6572007Revenue $204K in FY2020

On file with the IRSPo Box 757, 44648-0757 · Massillon, OHTax-exempt since Mar 1946

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Promoting the social welfare of the community and to assist needy veterans and their families

501(c)(19) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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 $61K a year · 19% 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
850
of 850 voting members
Looks good: 850 of 850 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$204K
Spent
$164K
To programs
96%
Net assets
$226K
By yearFY2020–FY2025
Revenue
$204K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$204K
FY2021$246K
FY2022$216K
FY2023$199K
FY2024$358K
FY2025$684K
Expenses
$164K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$164K
FY2021$215K
FY2022$174K
FY2023$117K
FY2024$265K
FY2025$607K
Net assets
$226K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$226K
FY2021$257K
FY2022$299K
FY2023$380K
FY2024$474K
FY2025$551K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

96 cents of each dollar spent went to programs.

Program services 96% · $157K Management & general 4% · $6K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
Howard K Marotto
1st Vice Commander
$0Pt VII · Sec A
Jeffrey C Runser
2nd Vice Commander
$0Pt VII · Sec A
Mark Welden
Treasurer
$0Pt VII · Sec A
Tony Shiplett
Commander
$0Pt VII · Sec A
See American Legion Post 221 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

Helps needy veterans and their families improve their lives.

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Provided by the organization

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1 program · $157K · in their own filed words · FY2020
01

Maintained year round facility to provide meals, social, and recreational activities and assistance to veterans in their general welfare.

$157Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
American Legion Department of Ohio Charities INCFY2023$10K
Total grants receivedfrom 1 funder$10K
Grants paid · 1 grant · $10K · 2024–2024
Unitemized GrantFY2024$9,500

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$204K
Ln 12
Other incomeLn 4–11$169K
Gifts and grantsLn 1h$35K
Investment incomeLn 3$129
Money outPt IX
$164K
Ln 25
Programscol B$157K
Managementcol C$6K
Owns and owesPt X
$226K
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$229K
LiabilitiesLn 26$3K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a850
IndependentVI 1b850
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Investment incomeLn 3$129
Other incomeLn 4–11$169K
Total revenueLn 12$204K
Assets in detailPt X, end of year
SavingsLn 2$196K
Cash and savings togetherLn 1–2$196K
Land, buildings, equipmentLn 10c$33K
Total assetsLn 16$229K
LiabilitiesLn 26$3K
Net assetsLn 32$226K
OperationsPt I, VI
EmployeesI 517
VolunteersI 6850
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$174K$196K
Land, buildings, equipmentLn 10c$37K$33K
Total assetsLn 16$211K$229K
LiabilitiesLn 26$25K$3K
Net assetsLn 32$186K$226K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3K$3K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$3K$3K
OccupancyLn 16$47K$47K
Conferences, conventions and meetingsLn 19$13K$13K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$73K$73K
Total functional expensesLn 25$164K$157K$6K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $684K$607K$77K$551K 990 PDF
FY2024 $358K$265K$93K$474K 990 PDF
FY2023 $199K$117K$81K$380K 990 PDF
FY2022 $216K$174K$42K$299K 990 PDF
FY2021 $246K$215K$31K$257K 990 PDF
FY2020 Viewing $204K$164K$40K$226K 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 FY2020 990 (6 parts)
Part I · Summary $203,969 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,201$34,694
I-9 Program service revenue$0
I-10 Investment incomePrior year $225$129
I-11 Other revenuePrior year $207,356$169,146
I-12 Total revenuePrior year $249,782$203,969
I-13 Grants and similar amounts paidPrior year $2,000$3,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $239,797$160,670
I-18 Total expensesPrior year $241,797$163,670
I-19 Revenue less expensesPrior year $7,985$40,299
Part VI · Governance 850 of 850 board members independent, 3 to look at
VI-1a Voting members of the governing body850
VI-1b Independent voting members850
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $203,969 across 7 lines filed
Lines not itemized here account for $128,111 of total revenue; see the IRS return.
VIII-1b Membership dues$19,585
VIII-1f All other contributions, gifts and grants$15,109
VIII-1h Total contributions, gifts and grants$34,694
VIII-3 Investment incomeRelated to mission $129$129
VIII-6 Net rental income or lossRelated to mission $8,335$8,335
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $32,700$32,700
VIII-12 Total revenueRelated to mission $169,275 · Unrelated business $0 · Excluded from tax $0$203,969
Part IX · Statement of functional expenses $163,670 across 9 lines filed
IX-2 Grants to domestic individualsPrograms $3,000$3,000
IX-11c Accounting feesManagement $2,400$2,400
IX-13 Office expensesPrograms $3,097$3,097
IX-16 OccupancyPrograms $47,366$47,366
IX-19 Conferences, conventions and meetingsPrograms $12,901$12,901
IX-22 Depreciation, depletion and amortizationManagement $3,845$3,845
IX-23 InsurancePrograms $10,223$10,223
IX-24 Other expenses (24a–d)Programs $7,485$7,485
IX-24e All other expensesPrograms $73,353$73,353
IX-25 Total functional expensesPrograms $157,425 · Management $6,245 · Fundraising $0$163,670
Part X · Balance sheet $228,880 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $174,144$195,886
X-10c Land, buildings and equipment, netStart of year $36,839$32,994
X-16 Total assetsStart of year $210,983$228,880
X-17 Accounts payable and accrued expensesStart of year $25,461$3,059
X-26 Total liabilitiesStart of year $25,461$3,059
X-32 Total net assets or fund balancesStart of year $185,522$225,821
X-33 Total liabilities and net assetsStart of year $210,983$228,880
Part XI · Reconciliation of net assets $225,821 net assets at year end
XI-1 Total revenue$203,969
XI-2 Total expenses$163,670
XI-3 Revenue less expenses$40,299
XI-4 Net assets at start of year$185,522
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$225,821

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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