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American Legion FY2021 filing

IRS exemption revoked

Waterford, MI501(c)(19)Mutual / membership EIN 38-6148017Revenue $253K in FY2021

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

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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

73¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · 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
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
3% of total assets
Looks good: liabilities are 3% 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
$253K
-3% vs prior year
Spent
$247K
To programs
73%
Net assets
$160K
By yearFY2020–FY2023
Revenue
$253K
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$261K
FY2021$253K
FY2022$466K
FY2023$415K
Expenses
$247K
FY2021▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$285K
FY2021$247K
FY2022$398K
FY2023$403K
Net assets
$160K
FY2021▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$150K
FY2021$160K
FY2022$227K
FY2023$239K

From the FY2021 Form 990 (year ending May 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on December 15, 2010
You’re viewing the FY2021 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

73 cents of each dollar spent went to programs.

Program services 73% · $179K Management & general 13% · $33K Fundraising 14% · $34K

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

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Gerald Clement
SR Vice Comm
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Timothy Cogley
Finance Offi
$0Pt VII · Sec A
Erin Dunn
Adjunt
$0Pt VII · Sec A
Paul Wilder
Commander
$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.

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Provided by the organization

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3 programs · $144K · in their own filed words · FY2020
01

Provide social and recreational activities for members

$111Kprogram expense
02

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

$32Kprogram expense
03

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

$1Kprogram 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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$253K
Ln 12
Fees for servicesLn 2g$236K
Gifts and grantsLn 1h$17K
Money outPt IX
$247K
Ln 25
Programscol B$179K
Managementcol C$33K
Fundraisingcol D$34K
Owns and owesPt X
$160K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$165K
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$236K
Total revenueLn 12$253K
Assets in detailPt X, end of year
CashLn 1$53K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$92K
Land, buildings, equipmentLn 10c$68K
Other assetsLn 15$5K
Total assetsLn 16$165K
LiabilitiesLn 26$6K
Net assetsLn 32$160K
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 FY21End FY21
Cash and savingsLn 1–2$87K$92K
Land, buildings, equipmentLn 10c$69K$68K
Total assetsLn 16$156K$165K
LiabilitiesLn 26$6K$6K
Net assetsLn 32$150K$160K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100$100
Accounting feesLn 11c$3K$3K
Office expensesLn 13$8K$215$7K$1K
OccupancyLn 16$30K$30K$713
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$7K$7K$254
Other expenses (24a–d)Ln 24$132K$99K$15K$18K
All other expensesLn 24e$36K$14K$8K$15K
Total functional expensesLn 25$247K$179K$33K$34K

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $253,191 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,789$17,460
I-9 Program service revenuePrior year $243,772$235,731
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $260,561$253,191
I-13 Grants and similar amounts paidPrior year $310$100
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $284,616$246,520
I-18 Total expensesPrior year $284,926$246,620
I-19 Revenue less expensesPrior year −$24,365$6,571
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 $253,191 across 4 lines filed
Lines not itemized here account for $7,369 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$17,460
VIII-1h Total contributions, gifts and grants$17,460
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $98,573 · Excluded from tax $129,789$228,362
VIII-12 Total revenueRelated to mission $92,309 · Excluded from tax $143,422$253,191
Part IX · Statement of functional expenses $246,620 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $100$100
IX-11c Accounting feesManagement $3,306$3,306
IX-13 Office expensesPrograms $215 · Management $6,907 · Fundraising $1,256$8,378
IX-16 OccupancyPrograms $29,728 · Management $713$30,441
IX-22 Depreciation, depletion and amortizationPrograms $28,936$28,936
IX-23 InsurancePrograms $7,234 · Management $254$7,488
IX-24 Other expenses (24a–d)Programs $98,928 · Management $14,537 · Fundraising $18,037$131,502
IX-24e All other expensesPrograms $13,793 · Management $7,522 · Fundraising $15,154$36,469
IX-25 Total functional expensesPrograms $178,934 · Management $33,239 · Fundraising $34,447$246,620
Part X · Balance sheet $165,175 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $41,663$52,566
X-2 Savings and temporary cash investmentsStart of year $44,923$39,557
X-10c Land, buildings and equipment, netStart of year $69,018$67,745
X-15 Other assets$5,307
X-16 Total assetsStart of year $155,604$165,175
X-19 Deferred revenueStart of year $5,674$5,674
X-26 Total liabilitiesStart of year $5,674$5,674
X-32 Total net assets or fund balancesStart of year $149,930$159,501
X-33 Total liabilities and net assetsStart of year $155,604$165,175
Part XI · Reconciliation of net assets $159,501 net assets at year end
XI-1 Total revenue$253,191
XI-2 Total expenses$246,620
XI-3 Revenue less expenses$6,571
XI-4 Net assets at start of year$149,930
XI-8 Prior period adjustments$3,000
XI-10 Net assets at end of year$159,501

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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