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American Legion Post 21 FY2024 filing

Tax-deductible

Moorhead, MN501(c)(19)Since 1920Mutual / membership EIN 41-0638225Revenue −$25K in FY2024

On file with the IRSPo Box 442, 56561-0442 · Moorhead, MNTax-exempt since Feb 1934

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Veterans Organization assisting veterans and has club and conducts lawful gaming. Funds are donated to charitable and needy causes and veterans.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · 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 6
filings with a surplus
Average deficit $42K a year · 18% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
77 mo
of spending, in cash
Looks good: 77.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$394K
65% of total assets
Fine: liabilities are 65% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
−$25K
-106% vs prior year
Spent
$38K
To programs
100%
Net assets
$212K
By yearFY2020–FY2025
Revenue
−$25K
FY2024▼ -106%
Tap a bar for its year
Revenue by fiscal year
FY2020$230K
FY2021$390K
FY2022$427K
FY2023$454K
FY2024−$25K
FY2025−$45K
Expenses
$38K
FY2024▼ -92%
Tap a bar for its year
Expenses by fiscal year
FY2020$338K
FY2021$344K
FY2022$391K
FY2023$457K
FY2024$38K
FY2025$113K
Net assets
$212K
FY2024▼ -23%
Tap a bar for its year
Net assets by fiscal year
FY2020$196K
FY2021$242K
FY2022$278K
FY2023$275K
FY2024$212K
FY2025$53K

From the FY2024 Form 990 (year ending June 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1934.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $38K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Les Forman
1st Vice Commander
$0Pt VII · Sec A
Will Fisher
2nd Vice Commander
$0Pt VII · Sec A
Paul Leeman
Commander
$0Pt VII · Sec A
Tim Haugen
Adjutant
$0Pt VII · Sec A
See American Legion Post 21 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 through clubs, gaming, and charitable donations.

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Provided by the organization

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3 programs · $38K · in their own filed words · FY2023
01

Veterans Organization Assisting Veterans

$38Kprogram expense
02

Lawful Gaming funds donated to charitable and needy causes as required by the State of Minnesota

Pt IX · col B
03

Club facilities for members

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
−$25K
Ln 12
Gifts and grantsLn 1h$23K
Money outPt IX
$38K
Ln 25
Programscol B$38K
Owns and owesPt X
$212K
net assets · Ln 32
Cash and savingsLn 1–2$243K
Total assetsLn 16$606K
LiabilitiesLn 26$394K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$23K
Total revenueLn 12−$25K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$415
Cash and savings togetherLn 1–2$243K
Land, buildings, equipmentLn 10c$327K
Total assetsLn 16$606K
LiabilitiesLn 26$394K
Net assetsLn 32$212K
OperationsPt I, VI
EmployeesI 551
VolunteersI 615
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 FY24End FY24
Cash and savingsLn 1–2$284K$243K
Land, buildings, equipmentLn 10c$353K$327K
Total assetsLn 16$677K$606K
LiabilitiesLn 26$402K$394K
Net assetsLn 32$275K$212K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$300$300
Office expensesLn 13$350$350
OccupancyLn 16$205$205
Conferences, conventions and meetingsLn 19$432$432
Depreciation, depletion and amortizationLn 22$14K$14K
Other expenses (24a–d)Ln 24$23K$23K
Total functional expensesLn 25$38K$38K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest −$45K$113K−$158K$53K 990 PDF
FY2024 Viewing −$25K$38K−$63K$212K 990 PDF
FY2023 $454K$457K−$3K$275K 990 PDF
FY2022 $427K$391K$36K$278K 990 PDF
FY2021 $390K$344K$46K$242K 990 PDF
FY2020 $230K$338K−$109K$196K 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 FY2024 990 (6 parts)
Part I · Summary −$25,080 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,331$22,819
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $417,201−$47,899
I-12 Total revenuePrior year $453,532−$25,080
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $219,943$300
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $236,958$37,570
I-18 Total expensesPrior year $456,901$37,870
I-19 Revenue less expensesPrior year −$3,369−$62,950
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 −$25,080 across 4 lines filed
Lines not itemized here account for −$47,899 of total revenue; see the IRS return.
VIII-1b Membership dues$17,925
VIII-1f All other contributions, gifts and grants$4,894
VIII-1h Total contributions, gifts and grants$22,819
VIII-12 Total revenueRelated to mission −$106,471 · Unrelated business −$35,491 · Excluded from tax $94,063−$25,080
Part IX · Statement of functional expenses $37,870 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $300$300
IX-13 Office expensesPrograms $350$350
IX-16 OccupancyPrograms $205$205
IX-19 Conferences, conventions and meetingsPrograms $432$432
IX-22 Depreciation, depletion and amortizationPrograms $13,670$13,670
IX-24 Other expenses (24a–d)Programs $22,913$22,913
IX-25 Total functional expensesPrograms $37,870 · Management $0 · Fundraising $0$37,870
Part X · Balance sheet $605,974 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $282,656$242,816
X-2 Savings and temporary cash investmentsStart of year $942$415
X-4 Accounts receivableStart of year $1,846$1,636
X-8 Inventories for sale or useStart of year $13,254$14,551
X-9 Prepaid expenses and deferred chargesStart of year $25,140$19,179
X-10c Land, buildings and equipment, netStart of year $352,897$327,377
X-16 Total assetsStart of year $676,735$605,974
X-17 Accounts payable and accrued expensesStart of year $18,343$24,277
X-19 Deferred revenueStart of year $3,987$3,043
X-26 Total liabilitiesStart of year $402,119$394,308
X-32 Total net assets or fund balancesStart of year $274,616$211,666
X-33 Total liabilities and net assetsStart of year $676,735$605,974
Part XI · Reconciliation of net assets $211,666 net assets at year end
XI-1 Total revenue−$25,080
XI-2 Total expenses$37,870
XI-3 Revenue less expenses−$62,950
XI-4 Net assets at start of year$274,616
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$211,666

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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