American Legion

Tax-deductible

Kouts, IN501(c)(19)EIN 35-6045383Revenue $133K in FY2024

On file with the IRSPo Box 307, 46347-0307 · Kouts, INTax-exempt since Jun 1945

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Veteran's Organization for Advocation and Enrichment for it's Members and Family. To promote Americanism within the Community.

501(c)(19) charity; gifts are tax-deductible.
11¢ of each $1 spent went to programs.
Run by 50 volunteers and 8 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
2 of 5
filings with a surplus
Average deficit $25K a year · 18% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
11%
of spending
Concern: 11% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$17K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$120K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 260 voting members
Worth a look: 10 of 260 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$133K
-21% vs prior year
Spent
$166K
To programs
11%
Net assets
$95K
By yearFY2020–FY2024
Revenue
$133K
FY2024▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$121K
FY2021$149K
FY2022$132K
FY2023$168K
FY2024$133K
Expenses
$166K
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$110K
FY2021$212K
FY2022$186K
FY2023$155K
FY2024$166K
Net assets
$95K
FY2024▼ -26%
Tap a bar for its year
Net assets by fiscal year
FY2020$231K
FY2021$169K
FY2022$115K
FY2023$128K
FY2024$95K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

11 cents of each dollar spent went to programs.

Program services 11% · $18K Management & general 89% · $147K

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

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Who runs it and what they're paid

5 people listed on the 990; $17K paid to officers and key staff.

Part VII, Section A · reportable compensation
Bar Manager
$14,830Pt VII · Sec A
Finance Officer
$1,991Pt VII · Sec A
Commander
$0Pt VII · Sec A
Membership
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rebecca Tucker$14,830$9,475———
Melanie J Becker——$13,389——
Victoria Hetrick———$6,350$10,566
Jerry Hessling$1,991$2,401$5,575$8,100$7,800

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Advocates for veterans and their families, promoting Americanism in the community.

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Provided by the organization

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2 programs · $18K · in their own filed words · FY2024
01

Donations to Worthy Community Projects, FOP, Fire Department, Donation for American Legion Hoosier Boys State Program, Donation to IN Veterans Home in West Lafayette, IN, American Legion Oratorical Program, Flags for Veterans Graves, Funeral Expenses for the Departed Veterans.

$18Kprogram expense
02

Installation of Officers of Post #301

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$133K
Ln 12
Other incomeLn 4–11$121K
Gifts and grantsLn 1h$12K
Investment incomeLn 3$57
Money outPt IX
$166K
Ln 25
Programscol B$18K
Managementcol C$147K
Owns and owesPt X
$95K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$214K
LiabilitiesLn 26$120K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a260
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$57
Other incomeLn 4–11$121K
Total revenueLn 12$133K
Assets in detailPt X, end of year
CashLn 1$75K
SavingsLn 2$212
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$132K
Total assetsLn 16$214K
LiabilitiesLn 26$120K
Net assetsLn 32$95K
OperationsPt I, VI
EmployeesI 58
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$103K$75K
Land, buildings, equipmentLn 10c$90K$132K
Total assetsLn 16$200K$214K
LiabilitiesLn 26$72K$120K
Net assetsLn 32$128K$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$18K$18K
Pay of current officers, directors and key staffLn 5$17K$0$17K$0
Other salaries and wagesLn 7$34K$0$34K$0
Payroll taxesLn 10$4K$0$4K$0
Accounting feesLn 11c$750$0$750$0
Office expensesLn 13$2K$0$2K$0
OccupancyLn 16$44K$0$44K$0
InterestLn 20$836$0$836$0
Depreciation, depletion and amortizationLn 22$3K$0$3K$0
InsuranceLn 23$6K$0$6K$0
Other expenses (24a–d)Ln 24$35K$0$35K$0
All other expensesLn 24e$280$0$280$0
Total functional expensesLn 25$166K$18K$147K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $133K$166K−$33K$95K 990 PDF
FY2023 $168K$155K$13K$128K 990 PDF
FY2022 $132K$186K−$54K$115K 990 PDF
FY2021 $149K$212K−$62K$169K 990 PDF
FY2020 $121K$110K$11K$231K 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 $132,510 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,099$11,638
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2$57
I-11 Other revenuePrior year $153,227$120,815
I-12 Total revenuePrior year $168,328$132,510
I-13 Grants and similar amounts paidPrior year $15,455$18,469
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $47,351$55,083
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $92,374$92,189
I-18 Total expensesPrior year $155,180$165,741
I-19 Revenue less expensesPrior year $13,148−$33,231
Part VI · Governance 10 of 260 board members independent, 2 to look at
VI-1a Voting members of the governing body260
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $132,510 across 14 lines filed
Lines not itemized here account for $121,494 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$5,071
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$6,567
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$11,638
VIII-3 Investment incomeRelated to mission $57 · Unrelated business $0 · Excluded from tax $0$57
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business −$10,020 · Excluded from tax $0−$10,020
VIII-8 Net income from fundraising eventsUnrelated business $5,666 · Excluded from tax $0$5,666
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $3,675 · Excluded from tax $0$3,675
VIII-12 Total revenueRelated to mission $118,932 · Unrelated business $1,940 · Excluded from tax $0$132,510
Part IX · Statement of functional expenses $165,741 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $18,469$18,469
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $16,821 · Fundraising $0$16,821
IX-7 Other salaries and wagesPrograms $0 · Management $33,837 · Fundraising $0$33,837
IX-10 Payroll taxesPrograms $0 · Management $4,425 · Fundraising $0$4,425
IX-11c Accounting feesPrograms $0 · Management $750 · Fundraising $0$750
IX-13 Office expensesPrograms $0 · Management $2,225 · Fundraising $0$2,225
IX-16 OccupancyPrograms $0 · Management $44,012 · Fundraising $0$44,012
IX-20 InterestPrograms $0 · Management $836 · Fundraising $0$836
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $3,356 · Fundraising $0$3,356
IX-23 InsurancePrograms $0 · Management $5,969 · Fundraising $0$5,969
IX-24 Other expenses (24a–d)Programs $0 · Management $34,761 · Fundraising $0$34,761
IX-24e All other expensesPrograms $0 · Management $280 · Fundraising $0$280
IX-25 Total functional expensesPrograms $18,469 · Management $147,272 · Fundraising $0$165,741
Part X · Balance sheet $214,353 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $90,910$75,104
X-2 Savings and temporary cash investmentsStart of year $12,212$212
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $7,280$7,280
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $89,625$131,757
X-16 Total assetsStart of year $200,027$214,353
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-25 Other liabilitiesStart of year $1,057$1,711
X-26 Total liabilitiesStart of year $71,968$119,525
X-32 Total net assets or fund balancesStart of year $128,059$94,828
X-33 Total liabilities and net assetsStart of year $200,027$214,353
Part XI · Reconciliation of net assets $94,828 net assets at year end
XI-1 Total revenue$132,510
XI-2 Total expenses$165,741
XI-3 Revenue less expenses−$33,231
XI-4 Net assets at start of year$128,059
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$94,828

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

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