American Legion Post 0044 Kapperman

Tax-deductible

Newburgh, IN501(c)(19)EIN 35-0855700

To provide a meeting place for members and past members of the united states military.

501(c)(19) charity; gifts are tax-deductible.
8¢ of each $1 spent went to programs.
Run by 25 volunteers and 21 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 $44K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
8%
of spending
Concern: 8% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$21K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$473K
-20% vs prior year
Spent
$472K
To programs
8%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$473K
FY2024▼ -20%
Revenue by fiscal year
FY2020$324K
FY2021$529K
FY2022$593K
FY2023$590K
FY2024$473K
Expenses
$472K
FY2024▼ -6%
Expenses by fiscal year
FY2020$356K
FY2021$468K
FY2022$493K
FY2023$502K
FY2024$472K
Net assets
$1.2M
FY2024▼ -4%
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.3M
FY2023$1.2M
FY2024$1.2M

From the FY2024 Form 990 · see the original

Give Claim

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

8 cents of each dollar spent went to programs.

Program services 8% · $40K Management & general 92% · $432K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
1st Vice
$0Pt VII · Sec A
2nd Vice
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
Sergeant at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A
See American Legion Post 0044 Kapperman 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

Offers a gathering space for current and former U.S. military members.

Provided by the organization

This section is blank until American Legion Post 0044 Kapperman claims this page.

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3 program services account for $40K of program spending, described in the organization's own filed words · FY2024.
01

Contributions to tax exempt organizations

$20Kprogram expense
02

National and state dues

$18Kprogram expense
03

Newsletter and information on services

$2Kprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$473K
Ln 12
Other incomeLn 4–11$439K
Gifts and grantsLn 1h$34K
Money outPt IX
$472K
Ln 25
Programscol B$40K
Managementcol C$432K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$51K
Total assetsLn 16$1.2M
LiabilitiesLn 26$21K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$34K
Other incomeLn 4–11$439K
Total revenueLn 12$473K
Assets in detailPt X, end of year
CashLn 1$51K
Cash and savings togetherLn 1–2$51K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$21K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 521
VolunteersI 625
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 FY24End FY24
Cash and savingsLn 1–2$111K$51K
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$9K$21K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$245K$245K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K$449
Office expensesLn 13$10K$10K
Information technologyLn 14$13K$13K
RoyaltiesLn 15$0
OccupancyLn 16$99K$99K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$3K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$49K$18K$31K
All other expensesLn 24e$20K$20K
Total functional expensesLn 25$472K$40K$432K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $473K$472K$864$1.2M 990 PDF
FY2023 $590K$502K$88K$1.2M 990 PDF
FY2022 $593K$493K$100K$1.3M 990 PDF
FY2021 $529K$468K$62K$1.2M 990 PDF
FY2020 $324K$356K−$31K$1.1M 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 (4 parts)
Part VIII · Statement of revenue $472,735 across 6 lines filed
Lines not itemized here account for $405,622 of total revenue; see the IRS return.
VIII-1b Membership dues$22,584
VIII-1f All other contributions, gifts and grants$11,485
VIII-1h Total contributions, gifts and grants$34,069
VIII-6 Net rental income or lossRelated to mission $27,829$27,829
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,215$5,215
VIII-12 Total revenueRelated to mission $438,666$472,735
Part IX · Statement of functional expenses $471,871 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $244,557$244,557
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $3,150$3,150
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,917 · Management $449$2,366
IX-13 Office expensesManagement $10,231$10,231
IX-14 Information technologyManagement $12,920$12,920
IX-15 Royalties$0
IX-16 OccupancyManagement $98,518$98,518
IX-17 TravelManagement $1,790$1,790
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $2,702$2,702
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $26,259$26,259
IX-24 Other expenses (24a–d)Programs $17,804 · Management $31,356$49,160
IX-24e All other expensesPrograms $20,218$20,218
IX-25 Total functional expensesPrograms $39,939 · Management $431,932$471,871
Part X · Balance sheet $1,193,396 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $110,616$51,090
X-10c Land, buildings and equipment, netStart of year $1,118,824$1,142,306
X-16 Total assetsStart of year $1,229,440$1,193,396
X-25 Other liabilitiesStart of year $9,186$21,275
X-26 Total liabilitiesStart of year $9,186$21,275
X-32 Total net assets or fund balancesStart of year $1,220,254$1,172,121
X-33 Total liabilities and net assetsStart of year $1,229,440$1,193,396
Part XI · Reconciliation of net assets $1,172,121 net assets at year end
XI-1 Total revenue$472,735
XI-2 Total expenses$471,871
XI-3 Revenue less expenses$864
XI-4 Net assets at start of year$1,220,254
XI-9 Other changes in net assets−$48,997
XI-10 Net assets at end of year$1,172,121

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

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