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American Legion Post 323

Tax-deductible

Henry, IL501(c)(19)EIN 36-6207153Revenue $41K in FY2025

On file with the IRSPo Box 195, 61537-0195 · Henry, ILTax-exempt since Mar 1946

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To assist veterans and their families in need:to promote and perform civic dutiesfor the good of the community; ti=o support endeavors of our youth to grow as resposible adults

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
91¢ of each $1 spent went to programs.
Run by 123 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · 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
2 of 6
filings with a surplus
Average deficit $6K a year · 17% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$50K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$41K
+24% vs prior year
Spent
$82K
To programs
91%
Net assets
$300K
By yearFY2020–FY2025
Revenue
$41K
FY2025▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$41K
FY2021$40K
FY2022$30K
FY2023$30K
FY2024$33K
FY2025$41K
Expenses
$82K
FY2025▲ +119%
Tap a bar for its year
Expenses by fiscal year
FY2020$30K
FY2021$41K
FY2022$25K
FY2023$38K
FY2024$37K
FY2025$82K
Net assets
$300K
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$287K
FY2021$297K
FY2022$302K
FY2023$294K
FY2024$290K
FY2025$300K

From the FY2025 Form 990 (year ending July 2025) · see the original

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $75K Management & general 9% · $7K Fundraising 14% · $12K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Roger Masters
Commander
$0Pt VII · Sec A
Tom Bogner
Finance Officer
$0Pt VII · Sec A
Ken Williamson
Service Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Randy Witko
Director
$0Pt VII · Sec A
John Hunt
Director
$0Pt VII · Sec A
Steve Kissner
Senior Vice Commander
$0Pt VII · Sec A
See American Legion Post 323 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps veterans and families, promotes civic duties, and supports youth development.

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Provided by the organization

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3 programs · $32K · in their own filed words · FY2024
01

All other to assist vets and their familes and to perform civic duties in their communities

$14Kprogram expense
02

Food and fries to support vets and their families in need and perform civic duties

$13Kprogram expense
03

Raffles to wupport vets and their families in need and to perform civic duties

$5Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$41K
Ln 12
Gifts and grantsLn 1h$37K
Fees for servicesLn 2g$4K
Investment incomeLn 3$417
Money outPt IX
$82K
Ln 25
Programscol B$75K
Managementcol C$7K
Fundraisingcol D$12K
Owns and owesPt X
$300K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$350K
LiabilitiesLn 26$50K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Fees for servicesLn 2g$4K
Investment incomeLn 3$417
Total revenueLn 12$41K
Assets in detailPt X, end of year
CashLn 1$300
SavingsLn 2$59K
Cash and savings togetherLn 1–2$60K
Land, buildings, equipmentLn 10c$250K
Other assetsLn 15$40K
Total assetsLn 16$350K
LiabilitiesLn 26$50K
Net assetsLn 32$300K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6123
Fiscal year endsHeaderJuly
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$50K$60K
Land, buildings, equipmentLn 10c$200K$250K
Total assetsLn 16$290K$350K
LiabilitiesLn 26$0$50K
Net assetsLn 32$290K$300K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Office expensesLn 13$169$169
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$57K$57K
All other expensesLn 24e$18K$18K$441
Total functional expensesLn 25$82K$75K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $41K$82K−$40K$300K 990 PDF
FY2024 $33K$37K−$4K$290K 990 PDF
FY2023 $30K$38K−$7K$294K 990 PDF
FY2022 $30K$25K$5K$302K 990 PDF
FY2021 $40K$41K−$287$297K 990 PDF
FY2020 $41K$30K$11K$287K 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 FY2025 990 (6 parts)
Part I · Summary $41,355 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,666$37,243
I-9 Program service revenuePrior year $3,315$3,695
I-10 Investment incomePrior year $358$417
I-11 Other revenue$0
I-12 Total revenuePrior year $33,339$41,355
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $37,351$81,845
I-18 Total expensesPrior year $37,351$81,845
I-19 Revenue less expensesPrior year −$4,012−$40,490
Part VI · Governance 8 of 8 board members independent, 5 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $41,355 across 6 lines filed
VIII-1b Membership dues$1,678
VIII-1f All other contributions, gifts and grants$23,985
VIII-1h Total contributions, gifts and grants$37,243
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,695$3,695
VIII-3 Investment incomeRelated to mission $417$417
VIII-12 Total revenueRelated to mission $4,112$41,355
Part IX · Statement of functional expenses $81,845 across 4 lines filed
IX-13 Office expensesManagement $169$169
IX-23 InsuranceManagement $6,587$6,587
IX-24 Other expenses (24a–d)Programs $56,771$56,771
IX-24e All other expensesPrograms $17,877 · Management $441$18,318
IX-25 Total functional expensesPrograms $74,648 · Management $7,197$81,845
Part X · Balance sheet $349,644 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $300$300
X-2 Savings and temporary cash investmentsStart of year $49,834$59,344
X-10c Land, buildings and equipment, netStart of year $200,000$250,000
X-15 Other assetsStart of year $40,000$40,000
X-16 Total assetsStart of year $290,134$349,644
X-26 Total liabilitiesStart of year $0$50,000
X-32 Total net assets or fund balancesStart of year $290,134$299,644
X-33 Total liabilities and net assetsStart of year $290,134$349,644
Part XI · Reconciliation of net assets $299,644 net assets at year end
XI-1 Total revenue$41,355
XI-2 Total expenses$81,845
XI-3 Revenue less expenses−$40,490
XI-4 Net assets at start of year$290,134
XI-9 Other changes in net assets$50,000
XI-10 Net assets at end of year$299,644

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

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