American Legion Post #232

Tax-deductible

Hammond, IN501(c)(19)EIN 35-6076979

Veterans organization to promote the well-being of veterans and uphold the traditions and ideals of the american legion. To further aid and assist in the goals of veterans and their families and a fraternal organiation.

501(c)(19) charity; gifts are tax-deductible.
3¢ of each $1 spent went to programs.
Run by 25 volunteers and 7 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
4 of 5
filings with a surplus
Average surplus $21K a year · 17% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
3%
of spending
Concern: 3% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$117K
+40% vs prior year
Spent
$105K
To programs
3%
Net assets
$156K
By yearFY2020–FY2024
Revenue
$117K
FY2024▲ +40%
Revenue by fiscal year
FY2020$79K
FY2021$209K
FY2022$123K
FY2023$84K
FY2024$117K
Expenses
$105K
FY2024▲ +45%
Expenses by fiscal year
FY2020$84K
FY2021$153K
FY2022$91K
FY2023$72K
FY2024$105K
Net assets
$156K
FY2024▲ +9%
Net assets by fiscal year
FY2020$44K
FY2021$99K
FY2022$132K
FY2023$143K
FY2024$156K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

3 cents of each dollar spent went to programs.

Program services 3% · $3K Management & general 92% · $97K

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Car
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post #232 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

Supports veterans' well-being, families, and upholds American Legion traditions.

Provided by the organization

This section is blank until American Legion Post #232 claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

Several program services such as the annual veterans picnic,breakfast and veterans day, school donation supply and parades were events to assist veterans and their families.

Pt IX · col B

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$117K
Ln 12
Other incomeLn 4–11$103K
Fees for servicesLn 2g$8K
Gifts and grantsLn 1h$6K
Money outPt IX
$105K
Ln 25
Programscol B$3K
Managementcol C$97K
Owns and owesPt X
$156K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$158K
LiabilitiesLn 26$2K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Fees for servicesLn 2g$8K
Investment incomeLn 3$14
Other incomeLn 4–11$103K
Gains on assetsLn 7$0
Total revenueLn 12$117K
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$0
Cash and savings togetherLn 1–2$85K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$72K
Other assetsLn 15$0
Total assetsLn 16$158K
LiabilitiesLn 26$2K
Net assetsLn 32$156K
OperationsPt I, VI
EmployeesI 57
VolunteersI 625
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$77K$85K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$68K$72K
Total assetsLn 16$145K$158K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$143K$156K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$37K$37K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$20K$20K
Payroll taxesLn 10$3K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$210$210
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$3K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$3$3
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$18K$2K$16K
All other expensesLn 24e$3K$560$2K
Total functional expensesLn 25$105K$3K$97K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $117K$105K$13K$156K 990 PDF
FY2023 $84K$72K$11K$143K 990 PDF
FY2022 $123K$91K$33K$132K 990 PDF
FY2021 $209K$153K$56K$99K 990 PDF
FY2020 $79K$84K−$5K$44K 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 (4 parts)
Part VIII · Statement of revenue $117,379 across 11 lines filed
Lines not itemized here account for $102,870 of total revenue; see the IRS return.
VIII-1b Membership dues$4,667
VIII-1f All other contributions, gifts and grants$1,438
VIII-1h Total contributions, gifts and grants$6,105
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,769$7,769
VIII-3 Investment incomeRelated to mission $14$14
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $621$621
VIII-12 Total revenueRelated to mission $111,274$117,379
Part IX · Statement of functional expenses $104,869 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $36,516$36,516
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $19,550$19,550
IX-10 Payroll taxesManagement $3,253$3,253
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,600$5,600
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionManagement $210$210
IX-13 Office expensesManagement $1,393$1,393
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $2,675$2,675
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $3$3
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$5,334
IX-23 InsuranceManagement $8,854$8,854
IX-24 Other expenses (24a–d)Programs $2,193 · Management $16,290$18,483
IX-24e All other expensesPrograms $560 · Management $2,438$2,998
IX-25 Total functional expensesPrograms $2,753 · Management $96,782 · Fundraising $0$104,869
Part X · Balance sheet $157,619 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $77,006$85,279
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $67,924$72,340
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $144,930$157,619
X-25 Other liabilitiesStart of year $1,673$1,852
X-26 Total liabilitiesStart of year $1,673$1,852
X-32 Total net assets or fund balancesStart of year $143,257$155,767
X-33 Total liabilities and net assetsStart of year $144,930$157,619
Part XI · Reconciliation of net assets $155,767 net assets at year end
XI-1 Total revenue$117,379
XI-2 Total expenses$104,869
XI-3 Revenue less expenses$12,510
XI-4 Net assets at start of year$143,257
XI-10 Net assets at end of year$155,767

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

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