American Legion Post #232 FY2023 filing

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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.
48¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
13 mo
of spending, in cash
Looks good: 12.8 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
$84K
-32% vs prior year
Spent
$72K
To programs
48%
Net assets
$143K
By yearFY2020–FY2024
Revenue
$84K
FY2023▼ -32%
Tap a bar for its year
Revenue by fiscal year
FY2020$79K
FY2021$209K
FY2022$123K
FY2023$84K
FY2024$117K
Expenses
$72K
FY2023▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2020$84K
FY2021$153K
FY2022$91K
FY2023$72K
FY2024$105K
Net assets
$143K
FY2023▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$44K
FY2021$99K
FY2022$132K
FY2023$143K
FY2024$156K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

48 cents of each dollar spent went to programs.

Program services 48% · $35K Management & general 47% · $34K

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
$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 →

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.

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1 program · $32K · in their own filed words · FY2023
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.

$32Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$84K
Ln 12
Other incomeLn 4–11$61K
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$6K
Money outPt IX
$72K
Ln 25
Programscol B$35K
Managementcol C$34K
Owns and owesPt X
$143K
net assets · Ln 32
Cash and savingsLn 1–2$77K
Total assetsLn 16$145K
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$17K
Fees for servicesLn 2g$6K
Investment incomeLn 3$9
Other incomeLn 4–11$61K
Gains on assetsLn 7$0
Total revenueLn 12$84K
Assets in detailPt X, end of year
CashLn 1$77K
Cash and savings togetherLn 1–2$77K
Land, buildings, equipmentLn 10c$68K
Total assetsLn 16$145K
LiabilitiesLn 26$2K
Net assetsLn 32$143K
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 FY23End FY23
Cash and savingsLn 1–2$72K$77K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$61K$68K
Total assetsLn 16$133K$145K
LiabilitiesLn 26$882$2K
Net assetsLn 32$132K$143K
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$20K$20K
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$3K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1K$1K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$21K$5K$16K
All other expensesLn 24e$8K$6K$2K
Total functional expensesLn 25$72K$35K$34K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 12, 2025 $117K$105K$13K$156K 990 PDF
FY2023 ViewingFiled with the IRS May 15, 2024 $84K$72K$11K$143K 990 PDF
FY2022Filed with the IRS Nov 10, 2023 $123K$91K$33K$132K 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $209K$153K$56K$99K 990 PDF
FY2020Filed with the IRS Dec 9, 2021 $79K$84K−$5K$44K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $83,711 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,827$16,796
I-9 Program service revenuePrior year $9,229$5,998
I-10 Investment incomePrior year $7$9
I-11 Other revenuePrior year $84,369$60,908
I-12 Total revenuePrior year $123,432$83,711
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $26,076$20,500
I-15 Salaries and benefitsPrior year $3,325$3,203
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $61,419$48,766
I-18 Total expensesPrior year $90,820$72,469
I-19 Revenue less expensesPrior year $32,612$11,242
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
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 $83,711 across 11 lines filed
Lines not itemized here account for $5,404 of total revenue; see the IRS return.
VIII-1b Membership dues$4,716
VIII-1f All other contributions, gifts and grants$12,080
VIII-1h Total contributions, gifts and grants$16,796
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,998$5,998
VIII-3 Investment incomeRelated to mission $9$9
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$49,932
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,572$5,572
VIII-12 Total revenueRelated to mission $16,983$83,711
Part IX · Statement of functional expenses $72,469 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 membersPrograms $20,500$20,500
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $3,203$3,203
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,800$2,800
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $1,742$1,742
IX-13 Office expensesManagement $1,824$1,824
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $1,250$1,250
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$4,000
IX-23 InsuranceManagement $8,274$8,274
IX-24 Other expenses (24a–d)Programs $5,214 · Management $15,784$20,998
IX-24e All other expensesPrograms $5,599 · Management $2,279$7,878
IX-25 Total functional expensesPrograms $34,516 · Management $33,953 · Fundraising $0$72,469
Part X · Balance sheet $144,930 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $71,679$77,006
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans 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 $61,218$67,924
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 $132,897$144,930
X-25 Other liabilitiesStart of year $882$1,673
X-26 Total liabilitiesStart of year $882$1,673
X-31 Retained earnings or endowmentStart of year $132,015$143,257
X-32 Total net assets or fund balancesStart of year $132,015$143,257
X-33 Total liabilities and net assetsStart of year $132,897$144,930
Part XI · Reconciliation of net assets $143,257 net assets at year end
XI-1 Total revenue$83,711
XI-2 Total expenses$72,469
XI-3 Revenue less expenses$11,242
XI-4 Net assets at start of year$132,015
XI-10 Net assets at end of year$143,257

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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