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American Legion Post 235

Tax-deductible

Milan, IN501(c)(19)Since 1960Public & Societal Benefit EIN 35-1307621Revenue $390K in FY2025Latest return filed May 7, 2026

On file with the IRSMilan, INTax-exempt since Mar 1946

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To run an American Legion Post and promote fellowship amoung veterans

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1307621) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 120 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $18K a year · 3% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
2.4 mo
of spending, in cash
2.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$390K
-1% vs prior year
Spent
$386K
Net assets
$369K
By yearFY2020–FY2025
Revenue
$390K
FY2025▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$640K
FY2022$1.5M
FY2023$666K
FY2024$395K
FY2025$390K
Expenses
$386K
FY2025▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2020$228K
FY2021$576K
FY2022$1.2M
FY2023$1.1M
FY2024$516K
FY2025$386K
Net assets
$369K
FY2025+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$499K
FY2021$564K
FY2022$929K
FY2023$492K
FY2024$367K
FY2025$369K

From the FY2025 Form 990 · see the original

990 PDF Support Claim

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Carl Riley
Adjuntant
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Matthew May
Financial of
$0Pt VII · Sec A
See American Legion Post 235 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

Runs an American Legion post, fostering fellowship among veterans.

Questions for American Legion Post 235

Tap to ask. American Legion Post 235 sees how many people are interested.

Your first name shows with your question. American Legion Post 235 answers here, for everyone.

1 program · in their own filed words · FY2025
01

To run an american legion post and promote fellowship among veterans.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1307621) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 3 grants · $81K · 2020–2021
Unitemized GrantFY2021$59,966
Unitemized GrantFY2021$6,150
235 Smith-Ashcraft KissellIN · FY2020$14,597

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$390K
Ln 12
Other incomeLn 4–11$299K
Gifts and grantsLn 1h$82K
Fees for servicesLn 2g$9K
Money outPt IX
$386K
Ln 25
Owns and owesPt X
$369K
net assets · Ln 32
Cash and savingsLn 1–2$77K
Total assetsLn 16$369K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Fees for servicesLn 2g$9K
Other incomeLn 4–11$299K
Total revenueLn 12$390K
Assets in detailPt X, end of year
CashLn 1$77K
Cash and savings togetherLn 1–2$77K
Land, buildings, equipmentLn 10c$292K
Total assetsLn 16$369K
LiabilitiesLn 26$0
Net assetsLn 32$369K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6120
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 FY25End FY25
Cash and savingsLn 1–2$98K$77K
Land, buildings, equipmentLn 10c$269K$292K
Total assetsLn 16$367K$369K
LiabilitiesLn 26$0$0
Net assetsLn 32$367K$369K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$150K
Accounting feesLn 11c$4K
Office expensesLn 13$5K
OccupancyLn 16$84K
InsuranceLn 23$17K
Other expenses (24a–d)Ln 24$103K
All other expensesLn 24e$24K
Total functional expensesLn 25$386K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 7, 2026 $390K$386K$4K$369K 990 PDF
FY2024Filed with the IRS May 15, 2025 $395K$516K−$121K$367K 990 PDF
FY2023Filed with the IRS May 3, 2024 $666K$1.1M−$433K$492K 990 PDF
FY2022Filed with the IRS May 15, 2023 $1.5M$1.2M$350K$929K 990 PDF
FY2021Filed with the IRS May 10, 2022 $640K$576K$65K$564K 990 PDF
FY2020Filed with the IRS Apr 15, 2021 $256K$228K$27K$499K 990 PDF

Schedules filed Part IV

D · Assets and endowments G · Fundraising O · Explanations
See the full FY2025 990
Part I · Summary $390,445 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $35,190$82,390
I-9 Program service revenue$8,915
I-10 Investment income$0
I-11 Other revenuePrior year $359,880$299,140
I-12 Total revenuePrior year $395,070$390,445
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $165,805$150,407
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $350,368$236,093
I-18 Total expensesPrior year $516,173$386,500
I-19 Revenue less expensesPrior year −$121,103$3,945
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $390,445 across 6 lines filed
Lines not itemized here account for $144,148 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$82,390
VIII-1h Total contributions, gifts and grants$82,390
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,915$8,915
VIII-6 Net rental income or lossRelated to mission $400$400
VIII-8 Net income from fundraising events$154,592
VIII-12 Total revenueRelated to mission $153,463$390,445
Part IX · Statement of functional expenses $386,500 across 7 lines filed
IX-7 Other salaries and wages$150,407
IX-11c Accounting fees$3,703
IX-13 Office expenses$4,645
IX-16 Occupancy$83,860
IX-23 Insurance$16,830
IX-24 Other expenses (24a–d)$103,216
IX-24e All other expenses$23,839
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$386,500
Part X · Balance sheet $368,935 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $98,169$76,787
X-10c Land, buildings and equipment, netStart of year $269,075$292,148
X-16 Total assetsStart of year $367,244$368,935
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $367,244$368,935
X-32 Total net assets or fund balancesStart of year $367,244$368,935
X-33 Total liabilities and net assetsStart of year $367,244$368,935
Part XI · Reconciliation of net assets $368,935 net assets at year end
XI-1 Total revenue$390,445
XI-2 Total expenses$386,500
XI-3 Revenue less expenses$3,945
XI-4 Net assets at start of year$367,244
XI-9 Other changes in net assets−$2,254
XI-10 Net assets at end of year$368,935

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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