American Legion FY2024 filing

Tax-deductible

Manistee, MI501(c)(19)EIN 38-1332113Revenue $87K in FY2024

On file with the IRSamericanlegion.org10 Mason St, 49660-1440 · Manistee, MITax-exempt since Mar 1946

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Veteran assistance and social organization.

501(c)(19) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
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 2
filings with a surplus
Average surplus $17K a year · 17% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% 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
Liabilities
$1K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$87K
+1% vs prior year
Spent
$87K
To programs
100%
Net assets
$58K
By yearFY2021–FY2025
Revenue
$87K
FY2024▲ +1%
Revenue by fiscal year
FY2021$65K
FY2022$85K
FY2023$86K
FY2024$87K
FY2025$114K
Expenses
$87K
FY2024
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$87K
FY2025$79K
Net assets
$58K
FY2024+0.4%
Net assets by fiscal year
FY2021$49K
FY2022$55K
FY2023$58K
FY2024$58K
FY2025$92K

From the FY2024 Form 990 (year ending May 2024) · see the original

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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% · $87K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Historian
$0Pt VII · Sec A
Sergeant at Arms
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion 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 15aYes

Programs and updates

Helps veterans with support and community.

Provided by the organization

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1 program · $87K · in their own filed words · FY2023
01

Provide social environment and other assistance as needed for veterans.

$87Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$87K
Ln 12
Other incomeLn 4–11$63K
Gifts and grantsLn 1h$19K
Fees for servicesLn 2g$5K
Money outPt IX
$87K
Ln 25
Programscol B$87K
Owns and owesPt X
$58K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$59K
LiabilitiesLn 26$1K
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$19K
Fees for servicesLn 2g$5K
Investment incomeLn 3$3
Other incomeLn 4–11$63K
Total revenueLn 12$87K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
InvestmentsLn 11–13$18K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$59K
LiabilitiesLn 26$1K
Net assetsLn 32$58K
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 FY24End FY24
Cash and savingsLn 1–2$33K$27K
InvestmentsLn 11–13$21K$18K
Land, buildings, equipmentLn 10c$4K$10K
Total assetsLn 16$58K$59K
LiabilitiesLn 26$794$1K
Net assetsLn 32$58K$58K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$30K$30K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$2K
OccupancyLn 16$20K$20K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$701$701
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$15K$15K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$87K$87K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $114K$79K$35K$92K 990 PDF
FY2024 Viewing $87K$87K$242$58K 990 PDF
FY2023 $86K$58K 990 PDF
FY2022 $85K$55K 990 PDF
FY2021 $65K$49K 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 FY2024 990 (6 parts)
Part I · Summary $87,239 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,885$19,168
I-9 Program service revenue$4,831
I-10 Investment incomePrior year $1,528$3
I-11 Other revenuePrior year $56,745$63,237
I-12 Total revenuePrior year $86,158$87,239
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $34,746$32,493
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $49,169$54,504
I-18 Total expensesPrior year $83,915$86,997
I-19 Revenue less expensesPrior year $2,243$242
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 $87,239 across 7 lines filed
Lines not itemized here account for $62,437 of total revenue; see the IRS return.
VIII-1b Membership dues$7,818
VIII-1f All other contributions, gifts and grants$11,350
VIII-1h Total contributions, gifts and grants$19,168
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,831$4,831
VIII-3 Investment incomeRelated to mission $3$3
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $800$800
VIII-12 Total revenueRelated to mission $68,071 · Unrelated business $0 · Excluded from tax $0$87,239
Part IX · Statement of functional expenses $86,997 across 11 lines filed
IX-7 Other salaries and wagesPrograms $30,379$30,379
IX-10 Payroll taxesPrograms $2,114$2,114
IX-11c Accounting feesPrograms $1,318$1,318
IX-12 Advertising and promotionPrograms $1,458$1,458
IX-13 Office expensesPrograms $2,319$2,319
IX-16 OccupancyPrograms $19,554$19,554
IX-20 InterestPrograms $1,267$1,267
IX-22 Depreciation, depletion and amortizationPrograms $701$701
IX-23 InsurancePrograms $5,635$5,635
IX-24 Other expenses (24a–d)Programs $14,880$14,880
IX-24e All other expensesPrograms $7,372$7,372
IX-25 Total functional expensesPrograms $86,997 · Management $0 · Fundraising $0$86,997
Part X · Balance sheet $59,225 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $32,626$27,321
X-8 Inventories for sale or useStart of year $391$3,519
X-10c Land, buildings and equipment, netStart of year $3,910$10,015
X-12 Other securitiesStart of year $21,416$18,370
X-16 Total assetsStart of year $58,343$59,225
X-25 Other liabilitiesStart of year $794$1,434
X-26 Total liabilitiesStart of year $794$1,434
X-32 Total net assets or fund balancesStart of year $57,549$57,791
X-33 Total liabilities and net assetsStart of year $58,343$59,225
Part XI · Reconciliation of net assets $57,791 net assets at year end
XI-1 Total revenue$87,239
XI-2 Total expenses$86,997
XI-3 Revenue less expenses$242
XI-4 Net assets at start of year$57,549
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$57,791

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

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