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American Legion FY2021 filing

Tax-deductible

Pierceton, IN501(c)(19)Mutual / membership EIN 35-1279046Revenue $40K in FY2021Latest return filed Jul 18, 2025

On file with the IRSPo Box 535, 46562-0535 · Pierceton, INTax-exempt since Mar 1946

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Serve veterans & armed forces members; entertainment & social activities along with assistance to the poor & community members.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2021 · 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
2 of 3
filings with a surplus
Average deficit $239 a year · under 1% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
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
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$40K
Spent
$45K
To programs
0%
Net assets
$34K
By yearFY2021–FY2025
Revenue
$40K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$40K
FY2022$38K
FY2023$28K
FY2024$27K
FY2025$19K
Expenses
$45K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$45K
FY2022$34K
FY2023$27K
FY2024Not on file
FY2025Not on file
Net assets
$34K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$34K
FY2022$38K
FY2023$38K
FY2024$34K
FY2025$28K

From the FY2021 Form 990 (year ending April 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chad Collier
1st Vice
$0Pt VII · Sec A
Tejay Collier
Commander
$0Pt VII · Sec A
Jerry Hartman
Historian
$0Pt VII · Sec A
Jacqueline Sparke
Adjutant (se
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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 entertainment, social activities, and assistance to veterans, armed forces members, and the needy.

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.

3 programs · in their own filed words · FY2020
01

Provide a club-like atmosphere for us armed forces members, veterans & their families to be able to associate with others of similar experiences. This frequently results in mutual assistance with one another of a multitude of problems that may have been associated with service to our country.

Pt IX · col B
02

Provide funeral burial services, honor guards, and family meals related to funerals for any veteran of the armed services of the us, regardless of membership to this organization.

Pt IX · col B
03

Assist veterans with medical concerns, provide information for what assistance is available & where to go to get it, and provide transportation when needed.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$40K
Ln 12
Other incomeLn 4–11$27K
Gifts and grantsLn 1h$13K
Investment incomeLn 3$24
Money outPt IX
$45K
Ln 25
Owns and owesPt X
$34K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$34K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Investment incomeLn 3$24
Other incomeLn 4–11$27K
Total revenueLn 12$40K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Land, buildings, equipmentLn 10c$29K
Total assetsLn 16$34K
LiabilitiesLn 26$0
Net assetsLn 32$34K
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$3K$2K
Land, buildings, equipmentLn 10c$33K$29K
Total assetsLn 16$39K$34K
LiabilitiesLn 26$0$0
Net assetsLn 32$39K$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$11K
Payroll taxesLn 10$237
Legal feesLn 11b$150
Accounting feesLn 11c$5K
Advertising and promotionLn 12$125
Office expensesLn 13$687
OccupancyLn 16$15K
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$5K
Total functional expensesLn 25$45K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 18, 2025 $19K$28K 990 PDF
FY2024Filed with the IRS Jun 28, 2024 $27K$34K 990 PDF
FY2023Filed with the IRS Jun 8, 2023 $28K$27K$265$38K 990 PDF
FY2022Filed with the IRS Jun 21, 2022 $38K$34K$4K$38K 990 PDF
FY2021 ViewingFiled with the IRS Sep 9, 2021 $40K$45K−$5K$34K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $40,009 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,194$12,934
I-9 Program service revenue$0
I-10 Investment incomePrior year $41$24
I-11 Other revenuePrior year $48,647$27,051
I-12 Total revenuePrior year $55,882$40,009
I-13 Grants and similar amounts paidPrior year $785$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $24,603$10,912
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $35,083$34,173
I-18 Total expensesPrior year $60,471$45,085
I-19 Revenue less expensesPrior year −$4,589−$5,076
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $40,009 across 7 lines filed
Lines not itemized here account for $26,282 of total revenue; see the IRS return.
VIII-1b Membership dues$2,720
VIII-1f All other contributions, gifts and grants$10,214
VIII-1h Total contributions, gifts and grants$12,934
VIII-3 Investment incomeExcluded from tax $24$24
VIII-6 Net rental income or lossExcluded from tax $639$639
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $130$130
VIII-12 Total revenueRelated to mission $26,412 · Excluded from tax $663$40,009
Part IX · Statement of functional expenses $45,085 across 10 lines filed
IX-7 Other salaries and wages$10,675
IX-10 Payroll taxes$237
IX-11b Legal fees$150
IX-11c Accounting fees$5,072
IX-12 Advertising and promotion$125
IX-13 Office expenses$687
IX-16 Occupancy$14,685
IX-22 Depreciation, depletion and amortization$4,087
IX-23 Insurance$4,012
IX-24 Other expenses (24a–d)$5,355
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$45,085
Part X · Balance sheet $34,069 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $3,345$2,407
X-8 Inventories for sale or useStart of year $2,501$2,450
X-10c Land, buildings and equipment, netStart of year $33,299$29,212
X-16 Total assetsStart of year $39,145$34,069
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $39,145$34,069
X-33 Total liabilities and net assetsStart of year $39,145$34,069
Part XI · Reconciliation of net assets $34,069 net assets at year end
XI-1 Total revenue$40,009
XI-2 Total expenses$45,085
XI-3 Revenue less expenses−$5,076
XI-4 Net assets at start of year$39,145
XI-10 Net assets at end of year$34,069

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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