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American Legion FY2020 filing

Tax-deductible

St John, IN501(c)(19)Mutual / membership EIN 35-6076826Revenue $155K in FY2020

On file with the IRS9501 Wicker Ave, 46373-9488 · St John, INTax-exempt since Mar 1946

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To promote americanism and support other non profit charities

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
$18K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $142K a year · 48% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 7 voting members
Worth a look: 2 of 7 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$155K
Spent
$198K
To programs
100%
Net assets
$164K
By yearFY2020–FY2022
Revenue
$155K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$155K
FY2021$246K
FY2022$476K
Expenses
$198K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$198K
FY2021$157K
FY2022$98K
Net assets
$164K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$164K
FY2021$207K
FY2022$658K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Mar 1946.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $198K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation
$7,000Pt VII · Sec A
Frank Darrington
1st Vice Commander/Judge Advocate
$5,000Pt VII · Sec A
Ernie Komasinski
Finance Officer
$3,600Pt VII · Sec A
$1,700Pt VII · Sec A
$900Pt VII · Sec A
John Sarnecki
Service Officer & Adjunct
$0Pt VII · Sec A
$0Pt VII · Sec A
Glenn Daniels
2nd Vice Commander
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2022FY2021FY2020
Martin Dzieglowicz$11,000$9,000—
Frank Darrington$9,600$7,200$5,000
Michael Planer—$800$7,000
Ernie Komasinski$4,800$4,800$3,600
Ascension Lemos JR—$800$1,700
Noreen Komasinski$1,200$1,200$900

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

Promotes Americanism and supports other charities.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Promote americanism and support other non profit charities

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$155K
Ln 12
Other incomeLn 4–11$145K
Gifts and grantsLn 1h$10K
Money outPt IX
$198K
Ln 25
Programscol B$198K
Owns and owesPt X
$164K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$168K
LiabilitiesLn 26$4K
PeoplePt VI, VII
9
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Other incomeLn 4–11$145K
Total revenueLn 12$155K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$47K
Cash and savings togetherLn 1–2$110K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$168K
LiabilitiesLn 26$4K
Net assetsLn 32$164K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6100
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 FY20End FY20
Cash and savingsLn 1–2$150K$110K
Land, buildings, equipmentLn 10c$60K$58K
Total assetsLn 16$210K$168K
LiabilitiesLn 26$3K$4K
Net assetsLn 32$207K$164K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Pay of current officers, directors and key staffLn 5$18K$18K$0$0
Other salaries and wagesLn 7$15K$15K$0$0
Payroll taxesLn 10$3K$3K$0$0
Legal feesLn 11b$9K$9K$0$0
Advertising and promotionLn 12$2K$2K$0$0
Office expensesLn 13$2K$2K$0$0
Depreciation, depletion and amortizationLn 22$3K$3K$0$0
InsuranceLn 23$19K$19K$0$0
Other expenses (24a–d)Ln 24$17K$17K$0$0
All other expensesLn 24e$102K$102K$0$0
Total functional expensesLn 25$198K$198K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $476K$98K$379K$658K 990 PDF
FY2021 $246K$157K$90K$207K 990 PDF
FY2020 Viewing $155K$198K−$43K$164K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $154,870 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,177$9,577
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $297,904$145,293
I-12 Total revenuePrior year $308,081$154,870
I-13 Grants and similar amounts paidPrior year $8,875$7,550
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $62,306$35,857
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $175,775$154,462
I-18 Total expensesPrior year $246,956$197,869
I-19 Revenue less expensesPrior year $61,125−$42,999
Part VI · Governance 2 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members2
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 $154,870 across 5 lines filed
Lines not itemized here account for $150,909 of total revenue; see the IRS return.
VIII-1b Membership dues$9,577
VIII-1h Total contributions, gifts and grants$9,577
VIII-6 Net rental income or lossRelated to mission $3,344$3,344
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$8,960−$8,960
VIII-12 Total revenueRelated to mission $154,253 · Unrelated business $0 · Excluded from tax −$8,960$154,870
Part IX · Statement of functional expenses $197,869 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $7,550$7,550
IX-5 Pay of current officers, directors and key staffPrograms $18,200 · Management $0 · Fundraising $0$18,200
IX-7 Other salaries and wagesPrograms $14,770 · Management $0 · Fundraising $0$14,770
IX-10 Payroll taxesPrograms $2,887 · Management $0 · Fundraising $0$2,887
IX-11b Legal feesPrograms $9,385 · Management $0 · Fundraising $0$9,385
IX-12 Advertising and promotionPrograms $1,510 · Management $0 · Fundraising $0$1,510
IX-13 Office expensesPrograms $2,307 · Management $0 · Fundraising $0$2,307
IX-22 Depreciation, depletion and amortizationPrograms $2,945 · Management $0 · Fundraising $0$2,945
IX-23 InsurancePrograms $19,495 · Management $0 · Fundraising $0$19,495
IX-24 Other expenses (24a–d)Programs $16,932 · Management $0 · Fundraising $0$16,932
IX-24e All other expensesPrograms $101,888 · Management $0 · Fundraising $0$101,888
IX-25 Total functional expensesPrograms $197,869 · Management $0 · Fundraising $0$197,869
Part X · Balance sheet $168,349 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $103,474$63,550
X-2 Savings and temporary cash investmentsStart of year $46,723$46,723
X-10c Land, buildings and equipment, netStart of year $60,023$58,076
X-16 Total assetsStart of year $210,220$168,349
X-17 Accounts payable and accrued expensesStart of year $2,874$4,000
X-26 Total liabilitiesStart of year $2,874$4,000
X-27 Net assets without donor restrictionsStart of year $207,346$164,349
X-32 Total net assets or fund balancesStart of year $207,346$164,349
X-33 Total liabilities and net assetsStart of year $210,220$168,349
Part XI · Reconciliation of net assets $164,349 net assets at year end
XI-1 Total revenue$154,870
XI-2 Total expenses$197,869
XI-3 Revenue less expenses−$42,999
XI-4 Net assets at start of year$207,346
XI-10 Net assets at end of year$164,349

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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