American Legion Post 374

Tax-deductible

Berkley, MI501(c)(19)Public & Societal BenefitEIN 38-1403243Revenue $422K in FY2024

On file with the IRS2079 12 Mile Rd, 48072-1854 · Berkley, MITax-exempt since Mar 1946

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A Post or organization of past or present members of the armed forces of the united states, or an auxiliary unit or society of, or trust or foundation on for any such Post or organization

501(c)(19) charity; gifts are tax-deductible.
Run by 45 volunteers and 19 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $24K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$422K
+23% vs prior year
Spent
$320K
To programs
0%
Net assets
$524K
By yearFY2019–FY2024
Revenue
$422K
FY2024▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2019$208K
FY2020$145K
FY2021$248K
FY2022$220K
FY2023$344K
FY2024$422K
Expenses
$320K
FY2024▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2019$222K
FY2020$160K
FY2021$274K
FY2022$216K
FY2023$249K
FY2024$320K
Net assets
$524K
FY2024▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2019$366K
FY2020$351K
FY2021$324K
FY2022$328K
FY2023$423K
FY2024$524K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Exemption reinstated (2013-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Sargent-At-A
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
SR. Vice Com
$0Pt VII · Sec A
JR. Vice Com
$0Pt VII · Sec A
Vice Command
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 374 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

Supports veterans and their families through community and aid.

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Provided by the organization

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1 program · $266K · in their own filed words · FY2024
01

Lounge

$266Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$422K
Ln 12
Other incomeLn 4–11$220K
Gifts and grantsLn 1h$135K
Fees for servicesLn 2g$66K
Money outPt IX
$320K
Ln 25
Owns and owesPt X
$524K
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$534K
LiabilitiesLn 26$9K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$135K
Fees for servicesLn 2g$66K
Other incomeLn 4–11$220K
Total revenueLn 12$422K
Assets in detailPt X, end of year
CashLn 1$112K
Cash and savings togetherLn 1–2$112K
Land, buildings, equipmentLn 10c$395K
Other assetsLn 15$22K
Total assetsLn 16$534K
LiabilitiesLn 26$9K
Net assetsLn 32$524K
OperationsPt I, VI
EmployeesI 519
VolunteersI 645
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 FY24End FY24
Cash and savingsLn 1–2$58K$112K
Land, buildings, equipmentLn 10c$370K$395K
Total assetsLn 16$435K$534K
LiabilitiesLn 26$12K$9K
Net assetsLn 32$423K$524K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$154K
Payroll taxesLn 10$10K
Accounting feesLn 11c$6K
Office expensesLn 13$3K
Information technologyLn 14$324
OccupancyLn 16$56K
Payments to affiliatesLn 21$6K
Depreciation, depletion and amortizationLn 22$46K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$24K
All other expensesLn 24e$4K
Total functional expensesLn 25$320K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $422K$320K$101K$524K 990 PDF
FY2023 $344K$249K$95K$423K 990 PDF
FY2022 $220K$216K$4K$328K 990 PDF
FY2021 $248K$274K−$26K$324K 990 PDF
FY2020 $145K$160K−$15K$351K 990 PDF
FY2019 $208K$222K−$14K$366K 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 $421,732 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $68,009$135,330
I-9 Program service revenuePrior year $63,100$66,175
I-10 Investment income$0
I-11 Other revenuePrior year $212,926$220,227
I-12 Total revenuePrior year $344,035$421,732
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $118,163$164,058
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $131,105$156,247
I-18 Total expensesPrior year $249,268$320,305
I-19 Revenue less expensesPrior year $94,767$101,427
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $421,732 across 6 lines filed
Lines not itemized here account for $197,215 of total revenue; see the IRS return.
VIII-1b Membership dues$6,145
VIII-1f All other contributions, gifts and grants$129,185
VIII-1h Total contributions, gifts and grants$135,330
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,544 · Unrelated business $49,631$66,175
VIII-8 Net income from fundraising events$23,012
VIII-12 Total revenueRelated to mission $213,759 · Unrelated business $49,631$421,732
Part IX · Statement of functional expenses $320,305 across 11 lines filed
IX-7 Other salaries and wages$153,966
IX-10 Payroll taxes$10,092
IX-11c Accounting fees$6,251
IX-13 Office expenses$3,368
IX-14 Information technology$324
IX-16 Occupancy$56,201
IX-21 Payments to affiliates$5,540
IX-22 Depreciation, depletion and amortization$46,274
IX-23 Insurance$10,492
IX-24 Other expenses (24a–d)$23,609
IX-24e All other expenses$4,188
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$320,305
Part X · Balance sheet $533,735 assets, 10 lines filed
Asset lines not itemized here account for $3,535; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $58,090$112,163
X-9 Prepaid expenses and deferred chargesStart of year $3,191$1,364
X-10c Land, buildings and equipment, netStart of year $369,906$394,573
X-15 Other assets$22,100
X-16 Total assetsStart of year $434,722$533,735
X-24 Unsecured notes and loans payableStart of year $4,282$2,676
X-25 Other liabilitiesStart of year $7,392$6,603
X-26 Total liabilitiesStart of year $11,674$9,279
X-32 Total net assets or fund balancesStart of year $423,048$524,456
X-33 Total liabilities and net assetsStart of year $434,722$533,735
Part XI · Reconciliation of net assets $524,456 net assets at year end
XI-1 Total revenue$421,732
XI-2 Total expenses$320,305
XI-3 Revenue less expenses$101,427
XI-4 Net assets at start of year$423,048
XI-9 Other changes in net assets−$19
XI-10 Net assets at end of year$524,456

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

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