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

American Legion FY2020 filing

IRS exemption revoked

Waterford, MI501(c)(19)Mutual / membership EIN 38-6148017Revenue $261K in FY2020

On file with the IRSPo Box 301002, 48330-1002 · Waterford, MITax-exempt since Mar 1946

Claim this org

(tell your story, add context, and more)

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

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

62¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · 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
62%
of spending
Worth a look: 62% 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
$6K
4% of total assets
Looks good: liabilities are 4% 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
$261K
Spent
$285K
To programs
62%
Net assets
$150K
By yearFY2020–FY2023
Revenue
$261K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$261K
FY2021$253K
FY2022$466K
FY2023$415K
Expenses
$285K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$285K
FY2021$247K
FY2022$398K
FY2023$403K
Net assets
$150K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$150K
FY2021$160K
FY2022$227K
FY2023$239K

From the FY2020 Form 990 (year ending May 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on December 15, 2010
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

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

62 cents of each dollar spent went to programs.

Program services 62% · $178K Management & general 15% · $43K Fundraising 22% · $64K

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

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for American Legion

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

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

Provided by the organization

Know this org? Add your story

3 programs · $164K · in their own filed words · FY2019
01

Provide social and recreational activities for members

$108Kprogram expense
02

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

$53Kprogram expense
03

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

$3Kprogram expense

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
Individual RecipientFY2021$5,861

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$261K
Ln 12
Fees for servicesLn 2g$244K
Gifts and grantsLn 1h$17K
Money outPt IX
$285K
Ln 25
Programscol B$178K
Managementcol C$43K
Fundraisingcol D$64K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$87K
Total assetsLn 16$156K
LiabilitiesLn 26$6K
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$17K
Fees for servicesLn 2g$244K
Total revenueLn 12$261K
Assets in detailPt X, end of year
CashLn 1$42K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$87K
Land, buildings, equipmentLn 10c$69K
Total assetsLn 16$156K
LiabilitiesLn 26$6K
Net assetsLn 32$150K
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 FY20End FY20
Cash and savingsLn 1–2$108K$87K
Land, buildings, equipmentLn 10c$73K$69K
Total assetsLn 16$181K$156K
LiabilitiesLn 26$7K$6K
Net assetsLn 32$174K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$310$310
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$2K$2K$24
Office expensesLn 13$8K$213$4K$3K
OccupancyLn 16$40K$27K$13K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$162K$127K$4K$32K
All other expensesLn 24e$56K$10K$17K$29K
Total functional expensesLn 25$285K$178K$43K$64K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $415K$403K$12K$239K 990 PDF
FY2022 $466K$398K$68K$227K 990 PDF
FY2021 $253K$247K$7K$160K 990 PDF
FY2020 Viewing $261K$285K−$24K$150K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $260,561 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,261$16,789
I-9 Program service revenuePrior year $308,398$243,772
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $368,659$260,561
I-13 Grants and similar amounts paidPrior year $5,031$310
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $358,378$284,616
I-18 Total expensesPrior year $363,409$284,926
I-19 Revenue less expensesPrior year $5,250−$24,365
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
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 $260,561 across 4 lines filed
Lines not itemized here account for $10,252 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$16,789
VIII-1h Total contributions, gifts and grants$16,789
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $95,476 · Excluded from tax $138,044$233,520
VIII-12 Total revenueRelated to mission $100,218 · Excluded from tax $143,554$260,561
Part IX · Statement of functional expenses $284,926 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $310$310
IX-11c Accounting feesManagement $5,055$5,055
IX-12 Advertising and promotionPrograms $1,661 · Fundraising $24$1,685
IX-13 Office expensesPrograms $213 · Management $4,275 · Fundraising $3,405$7,893
IX-16 OccupancyPrograms $26,830 · Management $12,842$39,672
IX-22 Depreciation, depletion and amortizationPrograms $7,408$7,408
IX-23 InsurancePrograms $4,689$4,689
IX-24 Other expenses (24a–d)Programs $127,007 · Management $3,505 · Fundraising $31,691$162,203
IX-24e All other expensesPrograms $9,899 · Management $17,391 · Fundraising $28,721$56,011
IX-25 Total functional expensesPrograms $178,017 · Management $43,068 · Fundraising $63,841$284,926
Part X · Balance sheet $155,604 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $46,070$41,663
X-2 Savings and temporary cash investmentsStart of year $61,543$44,923
X-10c Land, buildings and equipment, netStart of year $73,427$69,018
X-16 Total assetsStart of year $181,040$155,604
X-19 Deferred revenueStart of year $6,057$5,674
X-26 Total liabilitiesStart of year $6,744$5,674
X-32 Total net assets or fund balancesStart of year $174,296$149,930
X-33 Total liabilities and net assetsStart of year $181,040$155,604
Part XI · Reconciliation of net assets $149,930 net assets at year end
XI-1 Total revenue$260,561
XI-2 Total expenses$284,926
XI-3 Revenue less expenses−$24,365
XI-4 Net assets at start of year$174,296
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$149,930

Form 990 e-file (XML) FY2020 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.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.