philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion Post 407

Tax-deductible

Doylestown, OH501(c)(19)EIN 34-6607323Revenue $441K in FY2023

On file with the IRS49 Black Dr, 44230-1301 · Doylestown, OHTax-exempt since Mar 1946

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Promote American and veteran ideals,family, and support in community

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Run by 10 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $51K a year · 19% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $106K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$33K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$441K
+25% vs prior year
Spent
$345K
To programs
100%
Net assets
$722K
By yearFY2020–FY2023
Revenue
$441K
FY2023▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$118K
FY2021$136K
FY2022$354K
FY2023$441K
Expenses
$345K
FY2023▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$116K
FY2021$116K
FY2022$269K
FY2023$345K
Net assets
$722K
FY2023▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$450K
FY2021$470K
FY2022$625K
FY2023$722K

From the FY2023 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Mar 1946.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $345K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
Tammy Smith
Finance Officer
$10,037Pt VII · Sec A
Jim Woodford
Adjutant
$0Pt VII · Sec A
Brian Pelfrey
Trustee -Bar
$0Pt VII · Sec A
Frank Yaros
Ist Vice President
$0Pt VII · Sec A
Dennis Clifford
Trustee -Bar
$0Pt VII · Sec A
Randy Cromer
Trustee -Bar
$0Pt VII · Sec A
Aaron Croft
Commander
$0Pt VII · Sec A
Kay Kerr
2nd Vice President
$0Pt VII · Sec A
See American Legion Post 407 executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Supports American and veteran ideals, family, and community.

Questions for American Legion Post 407

Tap to ask. American Legion Post 407 sees how many people are interested.

Your first name shows with your question. American Legion Post 407 answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2023
01

Grants, scholarships to community, schools and athletic

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 · received and paid
Grants received · FY2024
American Legion Department of Ohio Charities INCFY2024$106K
Total grants receivedfrom 1 funder$106K
Grants paid · 1 grant · $9K · 2023–2023
Unitemized GrantFY2023$9,275

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$441K
Ln 12
Other incomeLn 4–11$256K
Fees for servicesLn 2g$178K
Gifts and grantsLn 1h$8K
Money outPt IX
$345K
Ln 25
Programscol B$345K
Owns and owesPt X
$722K
net assets · Ln 32
Cash and savingsLn 1–2$407K
Total assetsLn 16$755K
LiabilitiesLn 26$33K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Fees for servicesLn 2g$178K
Other incomeLn 4–11$256K
Total revenueLn 12$441K
Assets in detailPt X, end of year
CashLn 1$407K
Cash and savings togetherLn 1–2$407K
Land, buildings, equipmentLn 10c$349K
Total assetsLn 16$755K
LiabilitiesLn 26$33K
Net assetsLn 32$722K
OperationsPt I, VI
EmployeesI 57
VolunteersI 610
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 FY23End FY23
Cash and savingsLn 1–2$301K$407K
Land, buildings, equipmentLn 10c$326K$349K
Total assetsLn 16$627K$755K
LiabilitiesLn 26$1K$33K
Net assetsLn 32$625K$722K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$9K$9K
Benefits paid to or for membersLn 4$10K$10K
Pay of current officers, directors and key staffLn 5$10K$10K$0$0
Other salaries and wagesLn 7$77K$77K$0$0
Payroll taxesLn 10$8K$8K$0$0
Accounting feesLn 11c$943$943$0$0
Office expensesLn 13$4K$4K$0$0
OccupancyLn 16$50K$50K$0$0
InterestLn 20$54$54$0$0
Payments to affiliatesLn 21$5K$5K$0$0
Depreciation, depletion and amortizationLn 22$37K$37K$0$0
InsuranceLn 23$6K$6K$0$0
Other expenses (24a–d)Ln 24$127K$127K$0$0
Total functional expensesLn 25$345K$345K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $441K$345K$96K$722K 990 PDF
FY2022 $354K$269K$86K$625K 990 PDF
FY2021 $136K$116K$20K$470K 990 PDF
FY2020 $118K$116K$3K$450K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $441,439 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,507$7,911
I-9 Program service revenuePrior year $166,387$177,912
I-10 Investment income$0
I-11 Other revenuePrior year $148,670$255,616
I-12 Total revenuePrior year $322,564$441,439
I-13 Grants and similar amounts paidPrior year $4,462$9,275
I-14 Benefits paid to members$9,860
I-15 Salaries and benefitsPrior year $76,831$95,432
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $187,547$230,409
I-18 Total expensesPrior year $268,840$344,976
I-19 Revenue less expensesPrior year $53,724$96,463
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
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 $441,439 across 7 lines filed
Lines not itemized here account for $242,277 of total revenue; see the IRS return.
VIII-1b Membership dues$6,705
VIII-1f All other contributions, gifts and grants$1,206
VIII-1h Total contributions, gifts and grants$7,911
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $1,600 · Excluded from tax $0$177,912
VIII-6 Net rental income or lossUnrelated business $5,219$5,219
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $8,120$8,120
VIII-12 Total revenueRelated to mission $176,312 · Unrelated business $249,096 · Excluded from tax $8,120$441,439
Part IX · Statement of functional expenses $344,976 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $9,275$9,275
IX-4 Benefits paid to or for membersPrograms $9,860$9,860
IX-5 Pay of current officers, directors and key staffPrograms $10,037 · Management $0 · Fundraising $0$10,037
IX-7 Other salaries and wagesPrograms $77,083 · Management $0 · Fundraising $0$77,083
IX-10 Payroll taxesPrograms $8,312 · Management $0 · Fundraising $0$8,312
IX-11c Accounting feesPrograms $943 · Management $0 · Fundraising $0$943
IX-13 Office expensesPrograms $4,441 · Management $0 · Fundraising $0$4,441
IX-16 OccupancyPrograms $49,879 · Management $0 · Fundraising $0$49,879
IX-20 InterestPrograms $54 · Management $0 · Fundraising $0$54
IX-21 Payments to affiliatesPrograms $4,901 · Management $0 · Fundraising $0$4,901
IX-22 Depreciation, depletion and amortizationPrograms $37,379 · Management $0 · Fundraising $0$37,379
IX-23 InsurancePrograms $6,146 · Management $0 · Fundraising $0$6,146
IX-24 Other expenses (24a–d)Programs $126,666 · Management $0 · Fundraising $0$126,666
IX-25 Total functional expensesPrograms $344,976 · Management $0 · Fundraising $0$344,976
Part X · Balance sheet $755,141 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $300,642$406,533
X-10c Land, buildings and equipment, netStart of year $326,318$348,608
X-16 Total assetsStart of year $626,960$755,141
X-17 Accounts payable and accrued expensesStart of year $1,461$33,179
X-26 Total liabilitiesStart of year $1,461$33,179
X-32 Total net assets or fund balancesStart of year $625,499$721,962
X-33 Total liabilities and net assetsStart of year $626,960$755,141
Part XI · Reconciliation of net assets $721,962 net assets at year end
XI-1 Total revenue$441,439
XI-2 Total expenses$344,976
XI-3 Revenue less expenses$96,463
XI-4 Net assets at start of year$625,499
XI-10 Net assets at end of year$721,962

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.