Luther B Easley Post No 128

IRS exemption revoked

Salem, ILUnknown exempt organization EIN 37-0640914Revenue $256K in FY2020

On file with the IRSsalemamericanlegion.com1001 E Main Street · Salem, IL

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We are a patriotic veterans org devoted to mutual helpfulness mentoring youth sponsoring wholesome programs in our community.

Mission: Form 990 Part I, line 1

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$131K
97% of total assets
Concern: liabilities are 97% of assets; over 80%.
Pt X · Ln 26
Independent board members
217
of 217 voting members
Looks good: 217 of 217 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$256K
Spent
$183K
To programs
0%
Net assets
$4K

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2020.

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
Vice Commander
$0Pt VII · Sec A
2nd V-Commandr
$0Pt VII · Sec A
Adjuctant
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Sgt-At-Arms
$0Pt VII · Sec A
See Luther B Easley Post No 128 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

Mentors youth and sponsors wholesome programs for community betterment.

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Provided by the organization

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1 program · $67K · in their own filed words · FY2020
01

Food & drink sales to members for enjoyment & comraderie

$67Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$256K
Ln 12
Fees for servicesLn 2g$209K
Other incomeLn 4–11$29K
Gifts and grantsLn 1h$18K
Money outPt IX
$183K
Ln 25
Owns and owesPt X
$4K
net assets · Ln 32
Cash and savingsLn 1–2$3K
Total assetsLn 16$135K
LiabilitiesLn 26$131K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a217
IndependentVI 1b217
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Government grantsLn 1e$13K
Fees for servicesLn 2g$209K
Other incomeLn 4–11$29K
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$384
Cash and savings togetherLn 1–2$3K
Land, buildings, equipmentLn 10c$127K
Total assetsLn 16$135K
LiabilitiesLn 26$131K
Net assetsLn 32$4K
OperationsPt I, VI
EmployeesI 514
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 FY20End FY20
Cash and savingsLn 1–2$12K$3K
Land, buildings, equipmentLn 10c$129K$127K
Total assetsLn 16$146K$135K
LiabilitiesLn 26$130K$131K
Net assetsLn 32$16K$4K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K
Grants to domestic individualsLn 2$1K
Other salaries and wagesLn 7$39K
Payroll taxesLn 10$6K
Accounting feesLn 11c$1K
Advertising and promotionLn 12$4K
Office expensesLn 13$8K
OccupancyLn 16$25K
InterestLn 20$5K
Payments to affiliatesLn 21$4K
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$5K
Other expenses (24a–d)Ln 24$77K
Total functional expensesLn 25$183K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $256K$183K$73K$4K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $255,859 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $14,206$17,805
I-9 Program service revenuePrior year $155,190$209,333
I-10 Investment income$0
I-11 Other revenuePrior year $36,503$28,721
I-12 Total revenuePrior year $205,899$255,859
I-13 Grants and similar amounts paidPrior year $1,050$4,510
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $66,710$44,965
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $144,142$133,825
I-18 Total expensesPrior year $211,902$183,300
I-19 Revenue less expensesPrior year −$6,003$72,559
Part VI · Governance 217 of 217 board members independent, 4 to look at
VI-1a Voting members of the governing body217
VI-1b Independent voting members217
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 $255,859 across 6 lines filed
Lines not itemized here account for $25,471 of total revenue; see the IRS return.
VIII-1b Membership dues$5,283
VIII-1e Government grants$12,522
VIII-1h Total contributions, gifts and grants$17,805
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $209,333$209,333
VIII-8 Net income from fundraising events$3,250
VIII-12 Total revenueRelated to mission $209,333$255,859
Part IX · Statement of functional expenses $183,300 across 13 lines filed
IX-1 Grants to domestic organizations$3,500
IX-2 Grants to domestic individuals$1,010
IX-7 Other salaries and wages$38,717
IX-10 Payroll taxes$6,248
IX-11c Accounting fees$1,206
IX-12 Advertising and promotion$3,752
IX-13 Office expenses$7,538
IX-16 Occupancy$24,997
IX-20 Interest$5,115
IX-21 Payments to affiliates$4,338
IX-22 Depreciation, depletion and amortization$4,657
IX-23 Insurance$5,238
IX-24 Other expenses (24a–d)$76,984
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$183,300
Part X · Balance sheet $135,156 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $6,178$3,035
X-2 Savings and temporary cash investmentsStart of year $6,029$384
X-8 Inventories for sale or useStart of year $5,000$5,000
X-10c Land, buildings and equipment, netStart of year $128,988$126,737
X-16 Total assetsStart of year $146,195$135,156
X-17 Accounts payable and accrued expensesStart of year $17,847$25,669
X-26 Total liabilitiesStart of year $130,469$131,264
X-27 Net assets without donor restrictionsStart of year $15,726$3,892
X-32 Total net assets or fund balancesStart of year $15,726$3,892
X-33 Total liabilities and net assetsStart of year $146,195$135,156
Part XI · Reconciliation of net assets $3,892 net assets at year end
XI-1 Total revenue$255,859
XI-2 Total expenses$183,300
XI-3 Revenue less expenses$72,559
XI-4 Net assets at start of year$15,726
XI-9 Other changes in net assets−$84,393
XI-10 Net assets at end of year$3,892

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

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