American Legion Post 365

IRS exemption revoked

Collinsville, ILUnknown exempt organizationEIN 37-6040425Revenue $67K in FY2020

On file with the IRS1022 Vandalia · Collinsville, IL

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Veterans and community service organization

Mission: Form 990 Part I, line 1

Before you give

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
245%
of spending
Looks good: 245% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$41K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$67K
Spent
$86K
To programs
245%
Net assets
$1.2M

From the FY2020 Form 990 (year ending July 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on December 15, 2023

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

Where the money goes

245 cents of each dollar spent went to programs.

Program services 245% · $210K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Commander
$0Pt VII · Sec A
SR Vice Commander
$0Pt VII · Sec A
JR Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
See American Legion Post 365 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

Provides support and services to veterans and the wider community.

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Provided by the organization

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2 programs · $210K · in their own filed words · FY2019
01

Fish fry

$210Kprogram expense
02

Trivia

$650program expense

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 · FY2020
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$67K
Ln 12
Other incomeLn 4–11$60K
Gifts and grantsLn 1h$7K
Fees for servicesLn 2g$201
Money outPt IX
$86K
Ln 25
Programscol B$210K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$1.3M
LiabilitiesLn 26$41K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Fees for servicesLn 2g$201
Investment incomeLn 3$93
Other incomeLn 4–11$60K
Total revenueLn 12$67K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$1.3M
LiabilitiesLn 26$41K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 520
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 FY20End FY20
Cash and savingsLn 1–2$11K$27K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$29K$41K
Net assetsLn 32$1.2M$1.2M
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$0
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$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$555
Office expensesLn 13$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$6K
Payments to affiliatesLn 21$3K
Depreciation, depletion and amortizationLn 22$24K
InsuranceLn 23$16K
Other expenses (24a–d)Ln 24$28K
All other expensesLn 24e$0
Total functional expensesLn 25$86K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $67K$86K−$19K$1.2M 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 FY2020 990 (6 parts)
Part I · Summary $67,171 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,224$6,845
I-9 Program service revenuePrior year $14,089−$33,802
I-10 Investment incomePrior year $76$93
I-11 Other revenuePrior year $100,241$94,035
I-12 Total revenuePrior year $122,630$67,171
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 $141,449$85,909
I-18 Total expensesPrior year $141,449$85,909
I-19 Revenue less expensesPrior year −$18,819−$18,738
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $67,171 across 7 lines filed
Lines not itemized here account for $53,237 of total revenue; see the IRS return.
VIII-1b Membership dues$6,845
VIII-1h Total contributions, gifts and grants$6,845
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$201
VIII-3 Investment income$93
VIII-6 Net rental income or loss$2,605
VIII-8 Net income from fundraising events$4,190
VIII-12 Total revenue$67,171
Part IX · Statement of functional expenses $85,909 across 30 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 members$0
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 taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$2,325
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$555
IX-13 Office expenses$5,910
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$5,790
IX-21 Payments to affiliates$3,007
IX-22 Depreciation, depletion and amortization$24,201
IX-23 Insurance$16,454
IX-24 Other expenses (24a–d)$27,667
IX-24e All other expenses$0
IX-25 Total functional expenses$85,909
Part X · Balance sheet $1,251,368 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $10,974$26,914
X-8 Inventories for sale or useStart of year $5,566$5,766
X-10c Land, buildings and equipment, netStart of year $1,242,889$1,218,688
X-16 Total assetsStart of year $1,259,429$1,251,368
X-17 Accounts payable and accrued expensesStart of year $29,222$40,540
X-26 Total liabilitiesStart of year $29,222$40,540
X-32 Total net assets or fund balancesStart of year $1,230,207$1,210,828
X-33 Total liabilities and net assetsStart of year $1,259,429$1,251,368
Part XI · Reconciliation of net assets $1,210,828 net assets at year end
XI-1 Total revenue$67,171
XI-2 Total expenses$85,909
XI-3 Revenue less expenses−$18,738
XI-4 Net assets at start of year$1,230,207
XI-8 Prior period adjustments−$641
XI-10 Net assets at end of year$1,210,828

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

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