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American Legion Post 235 FY2024 filing

Tax-deductible

Milan, IN501(c)(19)Since 1960Public & Societal BenefitEIN 35-1307621Revenue $395K in FY2024

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

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
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
2 mo
of spending, in cash
Fine: 2.3 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
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
$395K
-41% vs prior year
Spent
$516K
To programs
0%
Net assets
$367K
By yearFY2020–FY2025
Revenue
$395K
FY2024▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$640K
FY2022$1.5M
FY2023$666K
FY2024$395K
FY2025$390K
Expenses
$516K
FY2024▼ -53%
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
$367K
FY2024▼ -25%
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 FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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
Larry Davidson
Financial of
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Carl Riley
Adjuntant
$0Pt VII · Sec A
$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 · FY2024
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 FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$395K
Ln 12
Other incomeLn 4–11$360K
Gifts and grantsLn 1h$35K
Money outPt IX
$516K
Ln 25
Owns and owesPt X
$367K
net assets · Ln 32
Cash and savingsLn 1–2$98K
Total assetsLn 16$367K
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$35K
Other incomeLn 4–11$360K
Total revenueLn 12$395K
Assets in detailPt X, end of year
CashLn 1$98K
Cash and savings togetherLn 1–2$98K
Land, buildings, equipmentLn 10c$269K
Total assetsLn 16$367K
LiabilitiesLn 26$0
Net assetsLn 32$367K
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 FY24End FY24
Cash and savingsLn 1–2$113K$98K
Land, buildings, equipmentLn 10c$379K$269K
Total assetsLn 16$492K$367K
LiabilitiesLn 26$0$0
Net assetsLn 32$492K$367K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$153K
Payroll taxesLn 10$13K
Accounting feesLn 11c$6K
Office expensesLn 13$7K
OccupancyLn 16$38K
InsuranceLn 23$12K
Other expenses (24a–d)Ln 24$262K
All other expensesLn 24e$26K
Total functional expensesLn 25$516K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $390K$386K$4K$369K 990 PDF
FY2024 Viewing $395K$516K−$121K$367K 990 PDF
FY2023 $666K$1.1M−$433K$492K 990 PDF
FY2022 $1.5M$1.2M$350K$929K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $395,070 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,778$35,190
I-9 Program service revenuePrior year $453,639$0
I-10 Investment income$0
I-11 Other revenuePrior year $199,824$359,880
I-12 Total revenuePrior year $666,241$395,070
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $212,353$165,805
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $886,452$350,368
I-18 Total expensesPrior year $1,098,805$516,173
I-19 Revenue less expensesPrior year −$432,564−$121,103
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 $395,070 across 6 lines filed
Lines not itemized here account for $185,211 of total revenue; see the IRS return.
VIII-1b Membership dues$4,405
VIII-1f All other contributions, gifts and grants$30,785
VIII-1h Total contributions, gifts and grants$35,190
VIII-6 Net rental income or lossRelated to mission $6,055$6,055
VIII-8 Net income from fundraising events$168,614
VIII-12 Total revenueRelated to mission $191,266$395,070
Part IX · Statement of functional expenses $516,173 across 8 lines filed
IX-7 Other salaries and wages$152,850
IX-10 Payroll taxes$12,955
IX-11c Accounting fees$5,687
IX-13 Office expenses$7,069
IX-16 Occupancy$37,531
IX-23 Insurance$11,707
IX-24 Other expenses (24a–d)$262,460
IX-24e All other expenses$25,914
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$516,173
Part X · Balance sheet $367,244 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $112,759$98,169
X-10c Land, buildings and equipment, netStart of year $378,922$269,075
X-16 Total assetsStart of year $491,681$367,244
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $491,681$367,244
X-33 Total liabilities and net assetsStart of year $491,681$367,244
Part XI · Reconciliation of net assets $367,244 net assets at year end
XI-1 Total revenue$395,070
XI-2 Total expenses$516,173
XI-3 Revenue less expenses−$121,103
XI-4 Net assets at start of year$491,681
XI-9 Other changes in net assets−$3,334
XI-10 Net assets at end of year$367,244

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

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