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American Legion

IRS exemption revoked

Waterford, MI501(c)(19)EIN 38-6148017

The american legion cheif pontiac post 377 is a patriotic veterans organization devoted to mutual helpfulness. IT is committeed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. The following activities support our exempt purpose to promote social welfare of the community: 1. Sponsor youth baseball team, annually, 2. Sponsor boy scout pack and troop, annually 3. Participate in community events per year such as parades, memorials, dedication ceremonies recoginizing veterans and armed forces members 4. Participiate in community charity events 5. Host americanism dinner 6. Host fishing derby 7. Sponsor youth participants to attend state and national leadership conferences 8. Provide a venue for community events the following activities support our exempt purpose to assist war veterans and members of the armed forces, their dependen

57¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $16K a year · 4% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$415K
-11% vs prior year
Spent
$403K
To programs
57%
Net assets
$239K
By yearFY2020–FY2023
Revenue
$415K
FY2023▼ -11%
Revenue by fiscal year
FY2020$261K
FY2021$253K
FY2022$466K
FY2023$415K
Expenses
$403K
FY2023▲ +1%
Expenses by fiscal year
FY2020$285K
FY2021$247K
FY2022$398K
FY2023$403K
Net assets
$239K
FY2023▲ +5%
Net assets by fiscal year
FY2020$150K
FY2021$160K
FY2022$227K
FY2023$239K

From the FY2023 Form 990 (year ending May 2023) · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on December 15, 2010

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2023. IRS ruling in Mar 1946.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $232K Management & general 39% · $157K Fundraising 4% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Paul Wilder
SR Vice Comm
$0Pt VII · Sec A
Timothy Cogley
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Erin Dunn
Adjunt
$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 15aNo

Programs and updates

Supports veterans and youth through community programs, events, and patriotic advocacy.

Provided by the organization

This section is blank until American Legion claims this page.

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3 program services account for $139K of program spending, described in the organization's own filed words · FY2022.
01

Provide social and recreational activities for members

$130Kprogram expense
02

To promote social welfare of the community through sponsoring and participating in community activities, including youth programs

$9Kprogram expense
03

To assist war veterans and members of the armed forces, their dependents, widows and orphans.

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $6K · 2021–2021
Other ContributionsFY2021$5,861

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$415K
Ln 12
Fees for servicesLn 2g$395K
Other incomeLn 4–11$17K
Gifts and grantsLn 1h$4K
Money outPt IX
$403K
Ln 25
Programscol B$232K
Managementcol C$157K
Fundraisingcol D$15K
Owns and owesPt X
$239K
net assets · Ln 32
Cash and savingsLn 1–2$122K
Total assetsLn 16$239K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$395K
Other incomeLn 4–11$17K
Total revenueLn 12$415K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$50K
Cash and savings togetherLn 1–2$122K
Land, buildings, equipmentLn 10c$114K
Other assetsLn 15$3K
Total assetsLn 16$239K
LiabilitiesLn 26$0
Net assetsLn 32$239K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMay
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$137K$122K
Land, buildings, equipmentLn 10c$64K$114K
Total assetsLn 16$228K$239K
LiabilitiesLn 26$871$0
Net assetsLn 32$227K$239K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Accounting feesLn 11c$5K$5K
Office expensesLn 13$10K$2K$4K$3K
Information technologyLn 14$921$159$762
OccupancyLn 16$61K$3K$51K$7K
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$253K$176K$77K
All other expensesLn 24e$50K$28K$19K$4K
Total functional expensesLn 25$403K$232K$157K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $415K$403K$12K$239K 990 PDF
FY2022 $466K$398K$68K$227K 990 PDF
FY2021 $253K$247K$7K$160K 990 PDF
FY2020 $261K$285K−$24K$150K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $415,249 across 5 lines filed
Lines not itemized here account for −$7,411 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$3,712
VIII-1h Total contributions, gifts and grants$3,712
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $402,440$402,440
VIII-6 Net rental income or lossExcluded from tax $16,508$16,508
VIII-12 Total revenueRelated to mission −$9,894 · Excluded from tax $421,431$415,249
Part IX · Statement of functional expenses $403,277 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $2,917$2,917
IX-11c Accounting feesManagement $5,064$5,064
IX-13 Office expensesPrograms $1,929 · Management $4,453 · Fundraising $3,369$9,751
IX-14 Information technologyPrograms $159 · Management $762$921
IX-16 OccupancyPrograms $3,099 · Management $50,787 · Fundraising $7,483$61,369
IX-22 Depreciation, depletion and amortizationPrograms $12,604$12,604
IX-23 InsurancePrograms $7,390$7,390
IX-24 Other expenses (24a–d)Programs $176,181 · Management $76,608$252,789
IX-24e All other expensesPrograms $27,549 · Management $18,894 · Fundraising $4,029$50,472
IX-25 Total functional expensesPrograms $231,828 · Management $156,568 · Fundraising $14,881$403,277
Part X · Balance sheet $239,405 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $67,063$72,170
X-2 Savings and temporary cash investmentsStart of year $69,956$50,252
X-10c Land, buildings and equipment, netStart of year $63,641$113,610
X-15 Other assetsStart of year $27,640$3,373
X-16 Total assetsStart of year $228,300$239,405
X-26 Total liabilitiesStart of year $871$0
X-32 Total net assets or fund balancesStart of year $227,429$239,405
X-33 Total liabilities and net assetsStart of year $228,300$239,405
Part XI · Reconciliation of net assets $239,405 net assets at year end
XI-1 Total revenue$415,249
XI-2 Total expenses$403,277
XI-3 Revenue less expenses$11,972
XI-4 Net assets at start of year$227,429
XI-9 Other changes in net assets$4
XI-10 Net assets at end of year$239,405

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

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