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American Legion

Tax-deductible

Manistee, MI501(c)(19)Mutual / membership EIN 38-1332113Revenue $114K in FY2025Latest return filed Aug 20, 2025

On file with the IRSManistee, MITax-exempt since Mar 1946

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Veteran assistance and social organization.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-1332113) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Run by 20 volunteers and 3 employees.
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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $17K a year · 17% of revenue · last 2 filings
A surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
6.2 mo
of spending, in cash
6.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$114K
+30% vs prior year
Spent
$79K
To programs
100%
Net assets
$92K
By yearFY2021–FY2025
Revenue
$114K
FY2025▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2021$65K
FY2022$85K
FY2023$86K
FY2024$87K
FY2025$114K
Expenses
$79K
FY2025▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$87K
FY2025$79K
Net assets
$92K
FY2025▲ +60%
Tap a bar for its year
Net assets by fiscal year
FY2021$49K
FY2022$55K
FY2023$58K
FY2024$58K
FY2025$92K

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

990 PDF Follow 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

100 cents of each dollar spent went to programs.

Program services 100% · $79K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Carol Hendrix
Judge Advocate
$0Pt VII · Sec A
Keith Graham
Historian
$0Pt VII · Sec A
Tom McVay
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
Joshua Poprocki
Service Officer
$0Pt VII · Sec A
Brian McKie
Finance Officer
$0Pt VII · Sec A
James Vangorden
1st Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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 15aYes

Programs and updates

Helps veterans with support and community.

Questions for American Legion

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

1 program · $79K · in their own filed words · FY2024
01

Provide social environment and other assistance as needed for veterans.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-1332113) · Dispute this line
$79Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$114K
Ln 12
Gifts and grantsLn 1h$52K
Other incomeLn 4–11$51K
Fees for servicesLn 2g$7K
Money outPt IX
$79K
Ln 25
Programscol B$79K
Owns and owesPt X
$92K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$95K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$52K
Fundraising eventsLn 1c$80
Fees for servicesLn 2g$7K
Investment incomeLn 3$3K
Other incomeLn 4–11$51K
Total revenueLn 12$114K
Assets in detailPt X, end of year
CashLn 1$41K
SavingsLn 2$37
Cash and savings togetherLn 1–2$41K
Inventories for sale or useLn 8$3K
Land, buildings, equipmentLn 10c$29K
InvestmentsLn 11–13$21K
Total assetsLn 16$95K
LiabilitiesLn 26$2K
Net assetsLn 32$92K
OperationsPt I, VI
EmployeesI 53
VolunteersI 620
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
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$27K$41K
InvestmentsLn 11–13$18K$21K
Land, buildings, equipmentLn 10c$10K$29K
Total assetsLn 16$59K$95K
LiabilitiesLn 26$1K$2K
Net assetsLn 32$58K$92K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Other salaries and wagesLn 7$26K$26K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$462$462
Office expensesLn 13$3K$3K
OccupancyLn 16$21K$21K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$5K$5K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$79K$79K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 20, 2025 $114K$79K$35K$92K 990 PDF
FY2024Filed with the IRS Sep 12, 2024 $87K$87K$242$58K 990 PDF
FY2023Filed with the IRS Aug 9, 2023 $86K$58K 990 PDF
FY2022Filed with the IRS Aug 29, 2022 $85K$55K 990 PDF
FY2021Filed with the IRS Jul 28, 2021 $65K$49K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $113,657 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,168$52,345
I-9 Program service revenuePrior year $4,831$7,153
I-10 Investment incomePrior year $3$3,174
I-11 Other revenuePrior year $63,237$50,985
I-12 Total revenuePrior year $87,239$113,657
I-13 Grants and similar amounts paid$3,153
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,493$29,029
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $54,504$46,798
I-18 Total expensesPrior year $86,997$78,980
I-19 Revenue less expensesPrior year $242$34,677
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $113,657 across 8 lines filed
Lines not itemized here account for $42,433 of total revenue; see the IRS return.
VIII-1b Membership dues$936
VIII-1c Fundraising events$80
VIII-1f All other contributions, gifts and grants$51,329
VIII-1h Total contributions, gifts and grants$52,345
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,153$7,153
VIII-3 Investment incomeRelated to mission $3,174$3,174
VIII-8 Net income from fundraising eventsExcluded from tax $8,552$8,552
VIII-12 Total revenueRelated to mission $52,760 · Unrelated business $0 · Excluded from tax $8,552$113,657
Part IX · Statement of functional expenses $78,980 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $3,153$3,153
IX-7 Other salaries and wagesPrograms $26,193$26,193
IX-10 Payroll taxesPrograms $2,836$2,836
IX-11c Accounting feesPrograms $1,919$1,919
IX-12 Advertising and promotionPrograms $462$462
IX-13 Office expensesPrograms $2,631$2,631
IX-16 OccupancyPrograms $21,041$21,041
IX-22 Depreciation, depletion and amortizationPrograms $1,975$1,975
IX-23 InsurancePrograms $6,969$6,969
IX-24 Other expenses (24a–d)Programs $5,184$5,184
IX-24e All other expensesPrograms $6,617$6,617
IX-25 Total functional expensesPrograms $78,980 · Management $0 · Fundraising $0$78,980
Part X · Balance sheet $94,532 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $27,321$40,683
X-2 Savings and temporary cash investments$37
X-8 Inventories for sale or useStart of year $3,519$3,019
X-10c Land, buildings and equipment, netStart of year $10,015$29,420
X-12 Other securitiesStart of year $18,370$21,373
X-16 Total assetsStart of year $59,225$94,532
X-25 Other liabilitiesStart of year $1,434$2,064
X-26 Total liabilitiesStart of year $1,434$2,064
X-31 Retained earnings or endowmentStart of year $57,791$92,468
X-32 Total net assets or fund balancesStart of year $57,791$92,468
X-33 Total liabilities and net assetsStart of year $59,225$94,532
Part XI · Reconciliation of net assets $92,468 net assets at year end
XI-1 Total revenue$113,657
XI-2 Total expenses$78,980
XI-3 Revenue less expenses$34,677
XI-4 Net assets at start of year$57,791
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$92,468

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

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