American Legion Post #32: Nonprofit Profile, Financials & Form 990 (EIN 38-6081648)

Revenue by fiscal year
FY2021	$278K
FY2022	$250K
FY2023	$255K
FY2024	$220K
FY2025	$256K

Expenses by fiscal year
FY2021	$225K
FY2022	$291K
FY2023	$276K
FY2024	$283K
FY2025	$265K

Net assets by fiscal year
FY2021	$747K
FY2022	$707K
FY2023	$512K
FY2024	$449K
FY2025	$439K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1945.

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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII

Russ Farrington

Commander

$0Pt VII · Sec A

Len Roman

Adjutant

$0Pt VII · Sec A

Mark Sutton

Finance Officer

$0Pt VII · Sec A

Dave Brewer

1st Vice

$0Pt VII · Sec A

See American Legion Post #32 executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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' well-being, community, and patriotic activities while honoring fallen heroes.

Questions for American Legion Post #32

Tap to ask. American Legion Post #32 sees how many people are interested.

Your first name shows with your question. American Legion Post #32 answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · in their own filed words · FY2024

01

To provide food and drink to members

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$256K

Ln 12

Other incomeLn 4–11$158K

Fees for servicesLn 2g$68K

Gifts and grantsLn 1h$29K

Money outPt IX

$265K

Ln 25

Owns and owesPt X

$439K

net assets · Ln 32

Cash and savingsLn 1–2$48K

Total assetsLn 16$447K

LiabilitiesLn 26$8K

PeoplePt VI, VII

4

listed · VII A

PaidVII A0

Voting boardVI 1a12

IndependentVI 1b12

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$29K

Fees for servicesLn 2g$68K

Other incomeLn 4–11$158K

Total revenueLn 12$256K

Assets in detailPt X, end of year

CashLn 1$48K

Cash and savings togetherLn 1–2$48K

Land, buildings, equipmentLn 10c$399K

Total assetsLn 16$447K

LiabilitiesLn 26$8K

Net assetsLn 32$439K

OperationsPt I, VI

EmployeesI 513

Fiscal year endsHeaderAugust

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

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$73K	$48K
Land, buildings, equipmentLn 10c	$412K	$399K
Total assetsLn 16	$488K	$447K
LiabilitiesLn 26	$39K	$8K
Net assetsLn 32	$449K	$439K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
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	$73K
Pension plan contributionsLn 8	$0
Other employee benefitsLn 9	$0
Payroll taxesLn 10	$7K
Management feesLn 11a	$0
Legal feesLn 11b	$0
Accounting feesLn 11c	$10K
Lobbying feesLn 11d	$0
Investment management feesLn 11f	$0
Other fees for servicesLn 11g	$0
Advertising and promotionLn 12	$0
Office expensesLn 13	$12K
Information technologyLn 14	$0
RoyaltiesLn 15	$0
OccupancyLn 16	$79K
TravelLn 17	$0
Travel and entertainment for public officialsLn 18	$0
Conferences, conventions and meetingsLn 19	$0
InterestLn 20	$0
Payments to affiliatesLn 21	$0
Depreciation, depletion and amortizationLn 22	$39K
InsuranceLn 23	$12K
Other expenses (24a–d)Ln 24	$33K
All other expensesLn 24e	$0
Total functional expensesLn 25	$265K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$256K	$265K	−$10K	$439K	990 PDF
FY2024	$220K	$283K	−$63K	$449K	990 PDF
FY2023	$255K	$276K	−$21K	$512K	990 PDF
FY2022	$250K	$291K	−$40K	$707K	990 PDF
FY2021	$278K	$225K	$53K	$747K	990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (6 parts)

Part I · Summary $255,577 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $28,429$29,119

I-9 Program service revenuePrior year $42,761$68,419

I-10 Investment income$0

I-11 Other revenuePrior year $148,643$158,039

I-12 Total revenuePrior year $219,833$255,577

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $106,276$80,803

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $176,723$184,555

I-18 Total expensesPrior year $282,999$265,358

I-19 Revenue less expensesPrior year −$63,166−$9,781

Part VI · Governance 12 of 12 board members independent, 4 to look at

VI-1a Voting members of the governing body12

VI-1b Independent voting members12

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 $255,577 across 6 lines filed

Lines not itemized here account for $124,942 of total revenue; see the IRS return.

VIII-1b Membership dues$29,119

VIII-1h Total contributions, gifts and grants$29,119

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$68,419

VIII-6 Net rental income or loss$32,997

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$100

VIII-12 Total revenue$255,577

Part IX · Statement of functional expenses $265,358 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$73,407

IX-8 Pension plan contributions$0

IX-9 Other employee benefits$0

IX-10 Payroll taxes$7,396

IX-11a Management fees$0

IX-11b Legal fees$0

IX-11c Accounting fees$10,100

IX-11d Lobbying fees$0

IX-11f Investment management fees$0

IX-11g Other fees for services$0

IX-12 Advertising and promotion$0

IX-13 Office expenses$12,216

IX-14 Information technology$0

IX-15 Royalties$0

IX-16 Occupancy$78,613

IX-17 Travel$0

IX-18 Travel and entertainment for public officials$0

IX-19 Conferences, conventions and meetings$0

IX-20 Interest$0

IX-21 Payments to affiliates$0

IX-22 Depreciation, depletion and amortization$38,845

IX-23 Insurance$11,869

IX-24 Other expenses (24a–d)$32,912

IX-24e All other expenses$0

IX-25 Total functional expenses$265,358

Part X · Balance sheet $447,106 assets, 9 lines filed

X-1 Cash, non-interest-bearingStart of year $72,678$47,975

X-4 Accounts receivable$500

X-10c Land, buildings and equipment, netStart of year $412,076$398,631

X-16 Total assetsStart of year $487,941$447,106

X-17 Accounts payable and accrued expenses$2,615

X-25 Other liabilitiesStart of year $39,327$5,658

X-26 Total liabilitiesStart of year $39,327$8,273

X-32 Total net assets or fund balancesStart of year $448,614$438,833

X-33 Total liabilities and net assetsStart of year $487,941$447,106

Part XI · Reconciliation of net assets $438,833 net assets at year end

XI-1 Total revenue$255,577

XI-2 Total expenses$265,358

XI-3 Revenue less expenses−$9,781

XI-4 Net assets at start of year$448,614

XI-10 Net assets at end of year$438,833

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

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

American Legion Post #32

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion Post #32

By the numbers

Filing history

Schedules filed Part IV