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American Legion Post #232 FY2020 filing

Tax-deductible

Hammond, IN501(c)(19)Mutual / membership EIN 35-6076979Revenue $79K in FY2020

On file with the IRSlegion.org6523 Kennedy Ave, 46323-1542 · Hammond, INTax-exempt since Mar 1946

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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) veterans' organization; the IRS lists gifts to it as tax-deductible.
26¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
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
26%
of spending
Concern: 26% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
217
of 218 voting members
Looks good: 217 of 218 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$79K
Spent
$84K
To programs
26%
Net assets
$44K
By yearFY2020–FY2024
Revenue
$79K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$79K
FY2021$209K
FY2022$123K
FY2023$84K
FY2024$117K
Expenses
$84K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$84K
FY2021$153K
FY2022$91K
FY2023$72K
FY2024$105K
Net assets
$44K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$44K
FY2021$99K
FY2022$132K
FY2023$143K
FY2024$156K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

26 cents of each dollar spent went to programs.

Program services 26% · $22K Management & general 74% · $62K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Robert Walerowicz
Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
James Hudson
Adjutant
$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 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

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

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Provided by the organization

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1 program · $22K · in their own filed words · FY2020
01

Several program services such as the annual picnic and the vets breakfast were events to assist veterans and their families.

$22Kprogram expense

By the numbers

The FY2020 990, line by line.

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from philanthropy.org
1The main four
Money inPt VIII
$79K
Ln 12
Other incomeLn 4–11$61K
Fees for servicesLn 2g$11K
Gifts and grantsLn 1h$6K
Money outPt IX
$84K
Ln 25
Programscol B$22K
Managementcol C$62K
Owns and owesPt X
$44K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$59K
LiabilitiesLn 26$16K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a218
IndependentVI 1b217
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Fundraising eventsLn 1c$561
Fees for servicesLn 2g$11K
Other incomeLn 4–11$61K
Total revenueLn 12$79K
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
Land, buildings, equipmentLn 10c$29K
Total assetsLn 16$59K
LiabilitiesLn 26$16K
Net assetsLn 32$44K
OperationsPt I, VI
EmployeesI 57
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$25K$31K
Land, buildings, equipmentLn 10c$30K$29K
Total assetsLn 16$55K$59K
LiabilitiesLn 26$6K$16K
Net assetsLn 32$49K$44K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$8K$8K
Other salaries and wagesLn 7$26K$26K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$600$600
Advertising and promotionLn 12$399$399
Office expensesLn 13$4K$4K
OccupancyLn 16$16K$16K
InterestLn 20$125$125
Payments to affiliatesLn 21$146$146
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$23K$11K$12K
Total functional expensesLn 25$84K$22K$62K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $79K$84K−$5K$44K 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 $78,986 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,777$6,470
I-9 Program service revenuePrior year $14,085$11,399
I-10 Investment income$0
I-11 Other revenuePrior year $117,606$61,117
I-12 Total revenuePrior year $141,468$78,986
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $12,225$8,417
I-15 Salaries and benefitsPrior year $52,856$28,043
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $81,603$47,811
I-18 Total expensesPrior year $146,684$84,271
I-19 Revenue less expensesPrior year −$5,216−$5,285
Part VI · Governance 217 of 218 board members independent, 2 to look at
VI-1a Voting members of the governing body218
VI-1b Independent voting members217
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $78,986 across 7 lines filed
Lines not itemized here account for $60,571 of total revenue; see the IRS return.
VIII-1b Membership dues$35
VIII-1c Fundraising events$561
VIII-1f All other contributions, gifts and grants$5,874
VIII-1h Total contributions, gifts and grants$6,470
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,399$11,399
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $546$546
VIII-12 Total revenueRelated to mission $72,516 · Unrelated business $0 · Excluded from tax $0$78,986
Part IX · Statement of functional expenses $84,271 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $8,417$8,417
IX-7 Other salaries and wagesManagement $25,815$25,815
IX-10 Payroll taxesManagement $2,228$2,228
IX-11c Accounting feesPrograms $600$600
IX-12 Advertising and promotionManagement $399$399
IX-13 Office expensesManagement $4,263$4,263
IX-16 OccupancyManagement $15,606$15,606
IX-20 InterestManagement $125$125
IX-21 Payments to affiliatesPrograms $146$146
IX-22 Depreciation, depletion and amortizationPrograms $1,987$1,987
IX-23 InsuranceManagement $2,117$2,117
IX-24 Other expenses (24a–d)Programs $10,705 · Management $11,863$22,568
IX-25 Total functional expensesPrograms $21,855 · Management $62,416 · Fundraising $0$84,271
Part X · Balance sheet $59,494 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $24,927$30,971
X-10c Land, buildings and equipment, netStart of year $30,095$28,523
X-16 Total assetsStart of year $55,022$59,494
X-24 Unsecured notes and loans payableStart of year $7,997$10,887
X-25 Other liabilitiesStart of year −$2,061−$3,060
X-26 Total liabilitiesStart of year $5,936$15,824
X-32 Total net assets or fund balancesStart of year $49,086$43,670
X-33 Total liabilities and net assetsStart of year $55,022$59,494
Part XI · Reconciliation of net assets $43,670 net assets at year end
XI-1 Total revenue$78,986
XI-2 Total expenses$84,271
XI-3 Revenue less expenses−$5,285
XI-4 Net assets at start of year$49,086
XI-9 Other changes in net assets−$131
XI-10 Net assets at end of year$43,670

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

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