philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion Post 368

Tax-deductible

Backus, MN501(c)(19)EIN 36-3487485Revenue $259K in FY2024

On file with the IRSPo Box 3, 56435-0003 · Backus, MNTax-exempt since Mar 1946

This page gets seen. Tell your story. Claim this org.

Veteran and public services.

501(c)(19) charity; gifts are tax-deductible.
Run by 8 volunteers and 25 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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 $41K a year · 20% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
34 mo
of spending, in cash
Looks good: 33.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$259K
+35% vs prior year
Spent
$190K
To programs
0%
Net assets
$628K
By yearFY2020–FY2024
Revenue
$259K
FY2024▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$110K
FY2021$286K
FY2022$196K
FY2023$192K
FY2024$259K
Expenses
$190K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$165K
FY2021$123K
FY2022$183K
FY2023$179K
FY2024$190K
Net assets
$628K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$372K
FY2021$535K
FY2022$549K
FY2023$562K
FY2024$628K

From the FY2024 Form 990 · see the original

Form 990 (PDF) 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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Karl Flier
First Vice
$0Pt VII · Sec A
Les Kunde
Adjutant
$0Pt VII · Sec A
Sue Nichause
Commander
$0Pt VII · Sec A
Nick Nowacki
Second Vice
$0Pt VII · Sec A
See American Legion Post 368 executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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

American Legion Post 368 is a member-serving organization based in Backus, MN.

Questions for American Legion Post 368

Tap to ask. American Legion Post 368 sees how many people are interested.

Your first name shows with your question. American Legion Post 368 answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · in their own filed words · FY2024
01

Promotion & sponsorship of youth, civic & educational events.

Pt IX · col B
02

Assistance to needy veterans & handicapped.

Pt IX · col B
03

Donations to the community.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$259K
Ln 12
Other incomeLn 4–11$227K
Gifts and grantsLn 1h$27K
Investment incomeLn 3$5K
Money outPt IX
$190K
Ln 25
Owns and owesPt X
$628K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$635K
LiabilitiesLn 26$7K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27K
Investment incomeLn 3$5K
Other incomeLn 4–11$227K
Total revenueLn 12$259K
Assets in detailPt X, end of year
CashLn 1$174K
SavingsLn 2$358K
Cash and savings togetherLn 1–2$533K
Land, buildings, equipmentLn 10c$74K
Total assetsLn 16$635K
LiabilitiesLn 26$7K
Net assetsLn 32$628K
OperationsPt I, VI
EmployeesI 525
VolunteersI 68
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$473K$533K
Land, buildings, equipmentLn 10c$72K$74K
Total assetsLn 16$568K$635K
LiabilitiesLn 26$6K$7K
Net assetsLn 32$562K$628K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$108K
Payroll taxesLn 10$12K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$7K
Office expensesLn 13$4K
OccupancyLn 16$8K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$34K
Total functional expensesLn 25$190K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $259K$190K$69K$628K 990 PDF
FY2023 $192K$179K$13K$562K 990 PDF
FY2022 $196K$183K$14K$549K 990 PDF
FY2021 $286K$123K$163K$535K 990 PDF
FY2020 $110K$165K−$55K$372K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (6 parts)
Part I · Summary $259,136 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,561$27,299
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,167$4,697
I-11 Other revenuePrior year $183,513$227,140
I-12 Total revenuePrior year $192,241$259,136
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $114,594$120,525
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $64,805$69,425
I-18 Total expensesPrior year $179,399$189,950
I-19 Revenue less expensesPrior year $12,842$69,186
Part VI · Governance 0 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
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 $259,136 across 5 lines filed
Lines not itemized here account for $227,140 of total revenue; see the IRS return.
VIII-1b Membership dues$4,485
VIII-1f All other contributions, gifts and grants$22,814
VIII-1h Total contributions, gifts and grants$27,299
VIII-3 Investment incomeUnrelated business $71 · Excluded from tax $4,626$4,697
VIII-12 Total revenueRelated to mission $124,998 · Unrelated business $102,213 · Excluded from tax $4,626$259,136
Part IX · Statement of functional expenses $189,950 across 10 lines filed
IX-7 Other salaries and wages$108,396
IX-10 Payroll taxes$12,129
IX-11c Accounting fees$2,311
IX-11g Other fees for services$2,206
IX-12 Advertising and promotion$7,298
IX-13 Office expenses$3,616
IX-16 Occupancy$8,306
IX-22 Depreciation, depletion and amortization$1,354
IX-23 Insurance$10,471
IX-24 Other expenses (24a–d)$33,863
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$189,950
Part X · Balance sheet $634,818 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $162,740$174,418
X-2 Savings and temporary cash investmentsStart of year $310,706$358,479
X-8 Inventories for sale or useStart of year $17,475$22,440
X-9 Prepaid expenses and deferred chargesStart of year $5,085$5,085
X-10c Land, buildings and equipment, netStart of year $71,537$74,396
X-16 Total assetsStart of year $567,543$634,818
X-25 Other liabilitiesStart of year $6,019$6,859
X-26 Total liabilitiesStart of year $6,019$6,859
X-32 Total net assets or fund balancesStart of year $561,524$627,959
X-33 Total liabilities and net assetsStart of year $567,543$634,818
Part XI · Reconciliation of net assets $627,959 net assets at year end
XI-1 Total revenue$259,136
XI-2 Total expenses$189,950
XI-3 Revenue less expenses$69,186
XI-4 Net assets at start of year$561,524
XI-9 Other changes in net assets−$2,751
XI-10 Net assets at end of year$627,959

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.