American Legion

IRS exemption revoked

Columbus, IN501(c)(19)EIN 35-0785210Revenue $313K in FY2022

On file with the IRS2515 25th St, 47201-3729 · Columbus, INTax-exempt since May 1947

Tell your story. Claim this org

Patriotic veterans organization devoted to mentoring youth, advocating patriotism and honor, promoting strong national security, and continued devotion to service members and verterans

100¢ of each $1 spent went to programs.
Run by 10 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $8K a year · 3% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$313K
+26% vs prior year
Spent
$324K
To programs
100%
Net assets
$123K
By yearFY2020–FY2022
Revenue
$313K
FY2022▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$183K
FY2021$248K
FY2022$313K
Expenses
$324K
FY2022▲ +39%
Tap a bar for its year
Expenses by fiscal year
FY2020$211K
FY2021$234K
FY2022$324K
Net assets
$123K
FY2022▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$120K
FY2021$134K
FY2022$123K

From the FY2022 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in May 1947.

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% · $324K

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

Something off? Claim to fix it

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation
Finance Officer
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
See American Legion executive salaries →

On this list? Claim this org

Something off? Claim to fix it

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

Mentors youth, advocates patriotism, and supports service members and veterans.

Questions for American Legion

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

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

Provided by the organization

Know this org? Add your story

1 program · $324K · in their own filed words · FY2022
01

Mentor youth, adocate patriotism and honor, national security, assit service members and veterans

$324Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$313K
Ln 12
Other incomeLn 4–11$252K
Gifts and grantsLn 1h$61K
Money outPt IX
$324K
Ln 25
Programscol B$324K
Owns and owesPt X
$123K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$123K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Fundraising eventsLn 1c$6K
Other incomeLn 4–11$252K
Total revenueLn 12$313K
Assets in detailPt X, end of year
CashLn 1$33K
Cash and savings togetherLn 1–2$33K
Land, buildings, equipmentLn 10c$87K
Total assetsLn 16$123K
LiabilitiesLn 26$0
Net assetsLn 32$123K
OperationsPt I, VI
EmployeesI 514
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 FY22End FY22
Cash and savingsLn 1–2$41K$33K
Land, buildings, equipmentLn 10c$95K$87K
Total assetsLn 16$140K$123K
LiabilitiesLn 26$5K$0
Net assetsLn 32$134K$123K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$32K$32K
Other salaries and wagesLn 7$142K$142K
Payroll taxesLn 10$11K$11K
Other fees for servicesLn 11g$36K$36K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$16K$16K
OccupancyLn 16$42K$42K
Payments to affiliatesLn 21$15K$15K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$7K$7K
Total functional expensesLn 25$324K$324K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $313K$324K−$11K$123K 990 PDF
FY2021 $248K$234K$14K$134K 990 PDF
FY2020 $183K$211K−$28K$120K 990 PDF

More to add? Claim this org

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 FY2022 990 (6 parts)
Part I · Summary $313,318 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,045$61,338
I-9 Program service revenue$0
I-10 Investment incomePrior year $2$0
I-11 Other revenuePrior year $220,181$251,980
I-12 Total revenuePrior year $248,228$313,318
I-13 Grants and similar amounts paidPrior year $29,848$31,939
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $111,503$153,160
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $92,819$139,275
I-18 Total expensesPrior year $234,170$324,374
I-19 Revenue less expensesPrior year $14,058−$11,056
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $313,318 across 4 lines filed
Lines not itemized here account for $251,980 of total revenue; see the IRS return.
VIII-1c Fundraising events$5,744
VIII-1f All other contributions, gifts and grants$55,594
VIII-1h Total contributions, gifts and grants$61,338
VIII-12 Total revenueRelated to mission $251,980 · Unrelated business $0 · Excluded from tax $0$313,318
Part IX · Statement of functional expenses $324,374 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $31,939$31,939
IX-7 Other salaries and wagesPrograms $142,276$142,276
IX-10 Payroll taxesPrograms $10,884$10,884
IX-11g Other fees for servicesPrograms $36,487$36,487
IX-12 Advertising and promotionPrograms $7,375$7,375
IX-13 Office expensesPrograms $16,321$16,321
IX-16 OccupancyPrograms $41,915$41,915
IX-21 Payments to affiliatesPrograms $15,411$15,411
IX-22 Depreciation, depletion and amortizationPrograms $8,587$8,587
IX-23 InsurancePrograms $5,720$5,720
IX-24 Other expenses (24a–d)Programs $7,459$7,459
IX-25 Total functional expensesPrograms $324,374 · Management $0 · Fundraising $0$324,374
Part X · Balance sheet $123,414 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $41,181$33,332
X-8 Inventories for sale or useStart of year $3,351$3,351
X-10c Land, buildings and equipment, netStart of year $95,318$86,731
X-16 Total assetsStart of year $139,850$123,414
X-26 Total liabilitiesStart of year $5,380$0
X-27 Net assets without donor restrictionsStart of year $134,470$123,414
X-32 Total net assets or fund balancesStart of year $134,470$123,414
X-33 Total liabilities and net assetsStart of year $139,850$123,414
Part XI · Reconciliation of net assets $123,414 net assets at year end
XI-1 Total revenue$313,318
XI-2 Total expenses$324,374
XI-3 Revenue less expenses−$11,056
XI-4 Net assets at start of year$134,470
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$123,414

Form 990 e-file (XML) FY2022 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.