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American Legion Post 109

Tax-deductible

Two Harbors, MN501(c)(19)Mutual / membership EIN 41-0631632Revenue $256K in FY2025

On file with the IRS614 1st Ave, 55616-1506 · Two Harbors, MNTax-exempt since Mar 1946

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Service to veterans

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $10K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$256K
+19% vs prior year
Spent
$286K
To programs
0%
Net assets
$150K
By yearFY2021–FY2025
Revenue
$256K
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2021$206K
FY2022$284K
FY2023$225K
FY2024$214K
FY2025$256K
Expenses
$286K
FY2025▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2021$172K
FY2022$205K
FY2023$250K
FY2024$224K
FY2025$286K
Net assets
$150K
FY2025▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2021$136K
FY2022$215K
FY2023$190K
FY2024$181K
FY2025$150K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jim Drier
Director
$0Pt VII · Sec A
Doug Frericks
1st Vice Com
$0Pt VII · Sec A
Gary Ganser
Director
$0Pt VII · Sec A
Reynold Lakso
Finance Dire
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vince Snado
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Gordy Anderson$19,200$19,640$16,490$11,075
Tim Hurd$2,600———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Legion Post 109 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

American Legion Post 109 is a member-serving organization based in Two Harbors, MN.

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1 program · in their own filed words · FY2024
01

To promote the goals in accordance with the national organization.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$256K
Ln 12
Other incomeLn 4–11$218K
Gifts and grantsLn 1h$39K
Money outPt IX
$286K
Ln 25
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$165K
LiabilitiesLn 26$14K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Government grantsLn 1e$650
Other incomeLn 4–11$218K
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$123K
Total assetsLn 16$165K
LiabilitiesLn 26$14K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 524
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$45K$34K
Land, buildings, equipmentLn 10c$131K$123K
Total assetsLn 16$227K$165K
LiabilitiesLn 26$46K$14K
Net assetsLn 32$181K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$142K
Accounting feesLn 11c$3K
Advertising and promotionLn 12$3K
Office expensesLn 13$5K
OccupancyLn 16$39K
InterestLn 20$25
Payments to affiliatesLn 21$5K
Depreciation, depletion and amortizationLn 22$8K
InsuranceLn 23$15K
Other expenses (24a–d)Ln 24$46K
All other expensesLn 24e$18K
Total functional expensesLn 25$286K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $256K$286K−$30K$150K 990 PDF
FY2024 $214K$224K−$10K$181K 990 PDF
FY2023 $225K$250K−$25K$190K 990 PDF
FY2022 $284K$205K$79K$215K 990 PDF
FY2021 $206K$172K$34K$136K 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 FY2025 990 (6 parts)
Part I · Summary $256,054 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,068$38,551
I-9 Program service revenue$0
I-10 Investment incomePrior year $242$0
I-11 Other revenuePrior year $193,999$217,503
I-12 Total revenuePrior year $214,309$256,054
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $144,432$142,458
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $79,458$143,770
I-18 Total expensesPrior year $223,890$286,228
I-19 Revenue less expensesPrior year −$9,581−$30,174
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $256,054 across 5 lines filed
Lines not itemized here account for $217,503 of total revenue; see the IRS return.
VIII-1b Membership dues$7,066
VIII-1e Government grants$650
VIII-1f All other contributions, gifts and grants$30,835
VIII-1h Total contributions, gifts and grants$38,551
VIII-12 Total revenueUnrelated business −$4,131 · Excluded from tax $221,634$256,054
Part IX · Statement of functional expenses $286,228 across 11 lines filed
IX-7 Other salaries and wages$142,458
IX-11c Accounting fees$2,625
IX-12 Advertising and promotion$3,296
IX-13 Office expenses$5,336
IX-16 Occupancy$39,344
IX-20 Interest$25
IX-21 Payments to affiliates$5,483
IX-22 Depreciation, depletion and amortization$8,498
IX-23 Insurance$15,404
IX-24 Other expenses (24a–d)$45,786
IX-24e All other expenses$17,973
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$286,228
Part X · Balance sheet $164,820 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $45,476$33,850
X-8 Inventories for sale or useStart of year $16,401$8,318
X-10c Land, buildings and equipment, netStart of year $131,150$122,652
X-16 Total assetsStart of year $226,899$164,820
X-17 Accounts payable and accrued expensesStart of year $9,651$3,962
X-24 Unsecured notes and loans payableStart of year $36,657$10,441
X-26 Total liabilitiesStart of year $46,308$14,403
X-27 Net assets without donor restrictionsStart of year $180,591$150,417
X-32 Total net assets or fund balancesStart of year $180,591$150,417
X-33 Total liabilities and net assetsStart of year $226,899$164,820
Part XI · Reconciliation of net assets $150,417 net assets at year end
XI-1 Total revenue$256,054
XI-2 Total expenses$286,228
XI-3 Revenue less expenses−$30,174
XI-4 Net assets at start of year$180,591
XI-10 Net assets at end of year$150,417

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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