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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
Is it a real charity?
Revoked
IRS exemption revoked
IRS Auto-Revocation List
Is it filing on time?
FY2023
latest Form 990
IRS e-file · Filing history
Is it financially stable?
3 of 4
years in the black
Pt I · Ln 19 · 4 filings
How much reaches the programs?
57%
of spending
Pt IX · Ln 25 · col B
Do they have reserves?
4 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$0
liabilities
Pt X · Ln 26
Who oversees it?
0
independent of 5 voting board members
Pt VI · Ln 1a–1b
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No — IRS exemption revoked
On the IRS revocation list.
Can I give now?
No — exemption revoked (2010-12-15)
On the IRS revocation list.
Filing up to date?
Last filed FY2023 — 4 yrs ago
Legal name (IRS)Hdr · item CAmerican Legion
EINHdr · item D38-6148017
Exempt statusHdr · item IRevoked
Ruling yearIRS BMFMar 1946
Latest filingForm 990FY2023 · Form 990
Principal addressHdr · item CWaterford, MI
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.57 Management & general $0.39 Fundraising $0.04
Program services57%$232K
Management & general39%$157K
Fundraising4%$15K
Total functional expensesLn 25$403K

Financial health

Is it on solid ground?

Surplus margin
+3%
revenue over expenses, this year▼ -80% vs prior filing year
Program spending
57%
of expenses reach programs▼ -9% vs prior filing year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$239K
FY2023▲ +5%
Total assets by fiscal year
FY2020$156K
FY2021$165K
FY2022$228K
FY2023$239K
Total liabilities
$0
FY2023▼ -100%
Total liabilities by fiscal year
FY2020$6K
FY2021$6K
FY2022$871
FY2023$0
Revenue less expensesPt I · Ln 19$12K
Total assetsPt X · Ln 16$239K
Program-expense ratioPt IX · col B57%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$122K
Total assetsLn 16$239K
Total liabilitiesLn 26$0
Total net assetsLn 32$239K
Months of cash on handcomputed3.6

Statement of Revenue

Part VIII
Program service revenue$395K · 95%
Other revenue$17K · 4%
Contributions & grants$4K · 1%
Program service revenue95%$395K
Other revenue4%$17K
Contributions & grants1%$4K
Total revenueLn 12$415K

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $122K · Operating expenses/yr $403K
3.6 months
Where the money goes
Program services
Program services $232K · Total expenses $403K
57%
Management & General
Management & general $157K · Total expenses $403K
39%
Fundraising
Fundraising $15K · Total expenses $403K
4%
Cost to raise $1
Fundraising expense (3-yr avg) $57K · Solicited contributions (3-yr avg) $13K
$4.31 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $4K · Total revenue $415K
0.9%
Government reliance
Government grants — · Total revenue $415K
—
Earned-income share
Program service revenue $395K · Total revenue $415K
95%
Investment reliance
Investment income $0 · Total revenue $415K
0%
Program self-sufficiency
Program service revenue $395K · Total expenses $403K
98%
Growth & trend
Revenue growth (YoY)
This year $415K · Prior year $466K
-11%
Net-asset trend (YoY)
End of year $239K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $415K · Expenses $403K
+3%
Liabilities-to-Assets
Total liabilities — · Total assets $239K
—
Net-asset ratio
Net assets $239K · Total assets $239K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $239K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Gerald Clement · Reported title COMMANDER · Highest reported compensation $0 · Total expenses $403K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $403K
—
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 57%——
Overhead ratio 39%——
Fundraising cost ratio 401%——
Revenue growth -11%——
Accounting fee ratio 1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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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Governance & Policies

Part VI
  • 5Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

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

Provided by the organization

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Mission & Programs · Part III

Where the work happens

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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2023 Latest Viewing $415K$403K-11% 990 PDF
FY2022 $466K$398K+84% 990 PDF
FY2021 $253K$247K-3% 990 PDF
FY2020 $261K$285K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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