American Legion Post 235 FY2021 filing

Tax-deductible

Milan, IN501(c)(19)Since 1960Public & Societal BenefitEIN 35-1307621Revenue $640K in FY2021

On file with the IRSPo Box 247, 47031-0247 · Milan, INTax-exempt since Mar 1946

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To run an American Legion Post and promote fellowship amoung veterans

501(c)(19) charity; gifts are 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
4 of 6
filings with a surplus
Average deficit $18K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
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
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
$640K
+150% vs prior year
Spent
$576K
To programs
0%
Net assets
$564K
By yearFY2020–FY2025
Revenue
$640K
FY2021▲ +150%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$640K
FY2022$1.5M
FY2023$666K
FY2024$395K
FY2025$390K
Expenses
$576K
FY2021▲ +152%
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
$564K
FY2021▲ +13%
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 FY2021 Form 990 · see the original

Form 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

8 people listed on the 990.

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

Runs an American Legion post, fostering fellowship among veterans.

Provided by the organization

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1 program · in their own filed words · FY2021
01

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

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 · 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$640K
Ln 12
Fees for servicesLn 2g$450K
Other incomeLn 4–11$185K
Gifts and grantsLn 1h$5K
Money outPt IX
$576K
Ln 25
Owns and owesPt X
$564K
net assets · Ln 32
Cash and savingsLn 1–2$185K
Total assetsLn 16$564K
LiabilitiesLn 26$0
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$5K
Fees for servicesLn 2g$450K
Other incomeLn 4–11$185K
Total revenueLn 12$640K
Assets in detailPt X, end of year
CashLn 1$185K
Cash and savings togetherLn 1–2$185K
Land, buildings, equipmentLn 10c$379K
Total assetsLn 16$564K
LiabilitiesLn 26$0
Net assetsLn 32$564K
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 FY21End FY21
Cash and savingsLn 1–2$120K$185K
Land, buildings, equipmentLn 10c$379K$379K
Total assetsLn 16$499K$564K
LiabilitiesLn 26$0$0
Net assetsLn 32$499K$564K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$66K
Other salaries and wagesLn 7$133K
Payroll taxesLn 10$11K
Accounting feesLn 11c$350
Office expensesLn 13$756
OccupancyLn 16$37K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$298K
All other expensesLn 24e$21K
Total functional expensesLn 25$576K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $390K$386K$4K$369K 990 PDF
FY2024 $395K$516K−$121K$367K 990 PDF
FY2023 $666K$1.1M−$433K$492K 990 PDF
FY2022 $1.5M$1.2M$350K$929K 990 PDF
FY2021 Viewing $640K$576K$65K$564K 990 PDF
FY2020 $256K$228K$27K$499K 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 FY2021 990 (6 parts)
Part I · Summary $640,416 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,908$5,270
I-9 Program service revenue$450,220
I-10 Investment income$0
I-11 Other revenuePrior year $246,814$184,926
I-12 Total revenuePrior year $255,722$640,416
I-13 Grants and similar amounts paidPrior year $35,430$66,116
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $104,713$144,126
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $88,193$365,337
I-18 Total expensesPrior year $228,336$575,579
I-19 Revenue less expensesPrior year $27,386$64,837
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $640,416 across 7 lines filed
VIII-1b Membership dues$4,120
VIII-1f All other contributions, gifts and grants$1,150
VIII-1h Total contributions, gifts and grants$5,270
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $450,220$450,220
VIII-6 Net rental income or lossRelated to mission $1,985$1,985
VIII-8 Net income from fundraising events$182,941
VIII-12 Total revenueRelated to mission $452,205$640,416
Part IX · Statement of functional expenses $575,579 across 9 lines filed
IX-2 Grants to domestic individuals$66,116
IX-7 Other salaries and wages$132,977
IX-10 Payroll taxes$11,149
IX-11c Accounting fees$350
IX-13 Office expenses$756
IX-16 Occupancy$36,981
IX-23 Insurance$7,947
IX-24 Other expenses (24a–d)$298,462
IX-24e All other expenses$20,841
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$575,579
Part X · Balance sheet $564,145 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $120,386$185,223
X-10c Land, buildings and equipment, netStart of year $378,922$378,922
X-16 Total assetsStart of year $499,308$564,145
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $499,308$564,145
X-33 Total liabilities and net assetsStart of year $499,308$564,145
Part XI · Reconciliation of net assets $564,145 net assets at year end
XI-1 Total revenue$640,416
XI-2 Total expenses$575,579
XI-3 Revenue less expenses$64,837
XI-4 Net assets at start of year$499,308
XI-10 Net assets at end of year$564,145

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

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