philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion Post #76 FY2023 filing

Tax-deductible

Ludington, MI501(c)(19)Mutual / membership EIN 38-6147948Revenue $230K in FY2023Latest return filed Nov 15, 2025

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

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

The American Legion is a service organization of American veterans devoted to strengthening our local community and our nation. We provide support to help veterans and their families and provide scholarships.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-6147948) · 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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $16K a year · 10% of revenue · last 4 filings
A surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
18.5 mo
of spending, in cash
18.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
0.8% of total assets
Liabilities are 0.8% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 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
$230K
+37% vs prior year
Spent
$178K
To programs
100%
Net assets
$467K
By yearFY2020–FY2024
Revenue
$230K
FY2023▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$45K
FY2022$168K
FY2023$230K
FY2024$149K
Expenses
$178K
FY2023▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2020$102K
FY2022$220K
FY2023$178K
FY2024$153K
Net assets
$467K
FY2023▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$404K
FY2022$415K
FY2023$467K
FY2024$463K

From the FY2023 Form 990 · see the original

990 PDF Support Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. 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% · $178K

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
$0Pt VII · Sec A
Scott Barber
1st Vice Commander
$0Pt VII · Sec A
Louie Wolven
Past Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
Larry E Rogner
Sgt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Joe L Perrone
Finance Officer
$0Pt VII · Sec A
Emery Lowe
2nd Vice Commander
$0Pt VII · Sec A
See American Legion Post #76 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 15aNo

Programs and updates

Supports veterans and families, strengthens communities, and provides scholarships.

Questions for American Legion Post #76

Tap to ask. American Legion Post #76 sees how many people are interested.

Your first name shows with your question. American Legion Post #76 answers here, for everyone.

1 program · $178K · in their own filed words · FY2023
01

We provide scholarships to local students, provide community programs and youth mentoring, we support our local veterans with social programming and financial assistance.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-6147948) · Dispute this line
$178Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$230K
Ln 12
Other incomeLn 4–11$183K
Gifts and grantsLn 1h$46K
Investment incomeLn 3$2K
Money outPt IX
$178K
Ln 25
Programscol B$178K
Owns and owesPt X
$467K
net assets · Ln 32
Cash and savingsLn 1–2$275K
Total assetsLn 16$471K
LiabilitiesLn 26$4K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Investment incomeLn 3$2K
Other incomeLn 4–11$183K
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$275K
Cash and savings togetherLn 1–2$275K
Land, buildings, equipmentLn 10c$196K
Total assetsLn 16$471K
LiabilitiesLn 26$4K
Net assetsLn 32$467K
OperationsPt I, VI
EmployeesI 55
VolunteersI 650
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 FY23End FY23
Cash and savingsLn 1–2$207K$275K
Land, buildings, equipmentLn 10c$211K$196K
Total assetsLn 16$417K$471K
LiabilitiesLn 26$2K$4K
Net assetsLn 32$415K$467K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$38K$38K
Payroll taxesLn 10$3K$3K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$2K$2K
OccupancyLn 16$21K$21K
Payments to affiliatesLn 21$49K$49K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$40K$40K
All other expensesLn 24e$863$863
Total functional expensesLn 25$178K$178K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 15, 2025 $149K$153K−$5K$463K 990 PDF
FY2023 ViewingFiled with the IRS Nov 7, 2024 $230K$178K$52K$467K 990 PDF
FY2022Filed with the IRS Nov 6, 2024 $168K$220K−$53K$415K 990 PDF
FY2021 Not on file
FY2020Filed with the IRS Nov 17, 2021 $45K$102K−$57K$404K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $230,308 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,446$45,534
I-9 Program service revenue$0
I-10 Investment incomePrior year $671$1,843
I-11 Other revenuePrior year $137,441$182,931
I-12 Total revenuePrior year $167,558$230,308
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $41,009$41,262
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $179,355$137,028
I-18 Total expensesPrior year $220,364$178,290
I-19 Revenue less expensesPrior year −$52,806$52,018
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $230,308 across 6 lines filed
Lines not itemized here account for $99,588 of total revenue; see the IRS return.
VIII-1b Membership dues$44,457
VIII-1f All other contributions, gifts and grants$1,077
VIII-1h Total contributions, gifts and grants$45,534
VIII-3 Investment incomeExcluded from tax $1,843$1,843
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $83,343$83,343
VIII-12 Total revenueRelated to mission $182,931 · Unrelated business $0 · Excluded from tax $1,843$230,308
Part IX · Statement of functional expenses $178,290 across 10 lines filed
IX-7 Other salaries and wagesPrograms $38,220$38,220
IX-10 Payroll taxesPrograms $3,042$3,042
IX-11g Other fees for servicesPrograms $2,201$2,201
IX-13 Office expensesPrograms $2,192$2,192
IX-16 OccupancyPrograms $21,201$21,201
IX-21 Payments to affiliatesPrograms $48,964$48,964
IX-22 Depreciation, depletion and amortizationPrograms $14,497$14,497
IX-23 InsurancePrograms $6,954$6,954
IX-24 Other expenses (24a–d)Programs $40,156$40,156
IX-24e All other expensesPrograms $863$863
IX-25 Total functional expensesPrograms $178,290 · Management $0 · Fundraising $0$178,290
Part X · Balance sheet $471,087 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $206,659$275,063
X-10c Land, buildings and equipment, netStart of year $210,521$196,024
X-16 Total assetsStart of year $417,180$471,087
X-17 Accounts payable and accrued expensesStart of year $2,989$4,878
X-25 Other liabilitiesStart of year −$1,225−$1,225
X-26 Total liabilitiesStart of year $1,764$3,653
X-27 Net assets without donor restrictionsStart of year $415,416$467,434
X-32 Total net assets or fund balancesStart of year $415,416$467,434
X-33 Total liabilities and net assetsStart of year $417,180$471,087
Part XI · Reconciliation of net assets $467,434 net assets at year end
XI-1 Total revenue$230,308
XI-2 Total expenses$178,290
XI-3 Revenue less expenses$52,018
XI-4 Net assets at start of year$415,416
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$467,434

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

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.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.