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American Legion Post 285

Tax-deductible

Spencer, IN501(c)(19)Since 1960EIN 35-6231220Revenue $124K in FY2025

On file with the IRS154 S Main St, 47460-1732 · Spencer, INTax-exempt since Mar 1946

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United states veterans organization to provide a place in which veterans and their families can gather and fellowship. These veterans provide valuable services to the community.

501(c)(19) charity; gifts are tax-deductible.
Run by 30 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $5K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$124K
-16% vs prior year
Spent
$139K
Net assets
$163K
By yearFY2020–FY2025
Revenue
$124K
FY2025▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$180K
FY2021$222K
FY2022$179K
FY2023$150K
FY2024$148K
FY2025$124K
Expenses
$139K
FY2025▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2020$158K
FY2021$182K
FY2022$167K
FY2023$159K
FY2024$171K
FY2025$139K
Net assets
$163K
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020$152K
FY2021$192K
FY2022$204K
FY2023$195K
FY2024$179K
FY2025$163K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
John Bailey
Commander, H
$0Pt VII · Sec A
David Collins
Finance Offi
$0Pt VII · Sec A
George Crites
Commander 1s
$0Pt VII · Sec A
$0Pt VII · Sec A
Mitchell Muse
Commander, 2
$0Pt VII · Sec A
See American Legion Post 285 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

Connects veterans and families for fellowship and community service.

Questions for American Legion Post 285

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Provided by the organization

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1 program · in their own filed words · FY2025
01

United states veterans organization to provide a place in which veterans and their families can gather and fellowship. These veterans provide valuable services to the community.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Owen County Community FoundationFY2022$5K
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$124K
Ln 12
Other incomeLn 4–11$117K
Gifts and grantsLn 1h$7K
Money outPt IX
$139K
Ln 25
Owns and owesPt X
$163K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$166K
LiabilitiesLn 26$2K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Other incomeLn 4–11$117K
Total revenueLn 12$124K
Assets in detailPt X, end of year
CashLn 1$72K
Cash and savings togetherLn 1–2$72K
Land, buildings, equipmentLn 10c$94K
Total assetsLn 16$166K
LiabilitiesLn 26$2K
Net assetsLn 32$163K
OperationsPt I, VI
EmployeesI 54
VolunteersI 630
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 FY25End FY25
Cash and savingsLn 1–2$82K$72K
Land, buildings, equipmentLn 10c$99K$94K
Total assetsLn 16$181K$166K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$179K$163K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$56K
Payroll taxesLn 10$5K
Accounting feesLn 11c$5K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$74
Office expensesLn 13$565
OccupancyLn 16$31K
Conferences, conventions and meetingsLn 19$50
Depreciation, depletion and amortizationLn 22$9K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$23K
All other expensesLn 24e$548
Total functional expensesLn 25$139K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $124K$139K−$16K$163K 990 PDF
FY2024 $148K$171K−$23K$179K 990 PDF
FY2023 $150K$159K−$9K$195K 990 PDF
FY2022 $179K$167K$12K$204K 990 PDF
FY2021 $222K$182K$40K$192K 990 PDF
FY2020 $180K$158K$23K$152K 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 FY2025 990 (6 parts)
Part I · Summary $123,636 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $87,640$7,106
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $60,407$116,530
I-12 Total revenuePrior year $148,047$123,636
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $64,712$60,919
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $106,441$78,349
I-18 Total expensesPrior year $171,153$139,268
I-19 Revenue less expensesPrior year −$23,106−$15,632
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $123,636 across 5 lines filed
Lines not itemized here account for $115,850 of total revenue; see the IRS return.
VIII-1b Membership dues$4,135
VIII-1f All other contributions, gifts and grants$2,971
VIII-1h Total contributions, gifts and grants$7,106
VIII-8 Net income from fundraising events$680
VIII-12 Total revenueRelated to mission $115,850$123,636
Part IX · Statement of functional expenses $139,268 across 12 lines filed
IX-7 Other salaries and wages$56,303
IX-10 Payroll taxes$4,616
IX-11c Accounting fees$4,536
IX-11g Other fees for services$1,555
IX-12 Advertising and promotion$74
IX-13 Office expenses$565
IX-16 Occupancy$30,926
IX-19 Conferences, conventions and meetings$50
IX-22 Depreciation, depletion and amortization$9,321
IX-23 Insurance$8,047
IX-24 Other expenses (24a–d)$22,727
IX-24e All other expenses$548
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$139,268
Part X · Balance sheet $165,570 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $81,914$71,763
X-10c Land, buildings and equipment, netStart of year $99,229$93,807
X-16 Total assetsStart of year $181,143$165,570
X-17 Accounts payable and accrued expensesStart of year $2,399$2,458
X-26 Total liabilitiesStart of year $2,399$2,458
X-32 Total net assets or fund balancesStart of year $178,744$163,112
X-33 Total liabilities and net assetsStart of year $181,143$165,570
Part XI · Reconciliation of net assets $163,112 net assets at year end
XI-1 Total revenue$123,636
XI-2 Total expenses$139,268
XI-3 Revenue less expenses−$15,632
XI-4 Net assets at start of year$178,744
XI-10 Net assets at end of year$163,112

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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