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

American Legion Post 377

Tax-deductible

Delano, MN501(c)(19)Mutual / membership EIN 41-0805911Revenue $695K in FY2024

On file with the IRS240 Babcock, 55328-0000 · Delano, MNTax-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 organization promotes and sponsors programs in the community that advocate for patriotism, honor, promoting national security, and the continued devotion to fellow service-members and veterans.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
$2K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $15K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 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
Pay to officers and key staff
$2K
to officers and key staff · 0.3% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
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
$174K
27% of total assets
Looks good: liabilities are 27% 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
$695K
-21% vs prior year
Spent
$789K
To programs
0%
Net assets
$464K
By yearFY2020–FY2024
Revenue
$695K
FY2024▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$114K
FY2021$664K
FY2022$718K
FY2023$882K
FY2024$695K
Expenses
$789K
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$120K
FY2021$532K
FY2022$703K
FY2023$854K
FY2024$789K
Net assets
$464K
FY2024▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$333K
FY2021$515K
FY2022$529K
FY2023$558K
FY2024$464K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

6 people listed on the 990; $2K paid to officers and key staff.

Part VII, Section A · reportable compensation
Greg Bremseth
Commander
$2,249Pt VII · Sec A
Mike Brossard
1st Vice Com
$0Pt VII · Sec A
Miles Hammerlund
2nd Vice Com
$0Pt VII · Sec A
Jerry Kelm
3rd Vice Com
$0Pt VII · Sec A
Tim Falde
Treasurer
$0Pt VII · Sec A
Carl Janzen
Sergeant at
$0Pt VII · Sec A
See American Legion Post 377 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

Advocates for patriotism, national security, and devotion to service members and veterans through community programs.

Questions for American Legion Post 377

Tap to ask. American Legion Post 377 sees how many people are interested.

Your first name shows with your question. American Legion Post 377 answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2024
01

To provide a social gathering place for support of veterans.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$695K
Ln 12
Fees for servicesLn 2g$740K
Gifts and grantsLn 1h$24K
Investment incomeLn 3$298
Money outPt IX
$789K
Ln 25
Owns and owesPt X
$464K
net assets · Ln 32
Cash and savingsLn 1–2$234K
Total assetsLn 16$639K
LiabilitiesLn 26$174K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Fees for servicesLn 2g$740K
Investment incomeLn 3$298
Total revenueLn 12$695K
Assets in detailPt X, end of year
CashLn 1$224K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$234K
Land, buildings, equipmentLn 10c$349K
Total assetsLn 16$639K
LiabilitiesLn 26$174K
Net assetsLn 32$464K
OperationsPt I, VI
EmployeesI 534
VolunteersI 60
Fiscal year endsHeaderDecember
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$325K$234K
Land, buildings, equipmentLn 10c$373K$349K
Total assetsLn 16$753K$639K
LiabilitiesLn 26$195K$174K
Net assetsLn 32$558K$464K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$2K
Other salaries and wagesLn 7$246K
Payroll taxesLn 10$31K
Accounting feesLn 11c$252
Other fees for servicesLn 11g$25
Advertising and promotionLn 12$500
Office expensesLn 13$61K
OccupancyLn 16$12K
Conferences, conventions and meetingsLn 19$384
InterestLn 20$13K
Depreciation, depletion and amortizationLn 22$24K
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$383K
All other expensesLn 24e$2K
Total functional expensesLn 25$789K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $695K$789K−$94K$464K 990 PDF
FY2023 $882K$854K$29K$558K 990 PDF
FY2022 $718K$703K$15K$529K 990 PDF
FY2021 $664K$532K$132K$515K 990 PDF
FY2020 $114K$120K−$6K$333K 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 FY2024 990 (6 parts)
Part I · Summary $695,150 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,251$24,468
I-9 Program service revenuePrior year $810,117$740,065
I-10 Investment incomePrior year $540$298
I-11 Other revenuePrior year $45,524−$69,681
I-12 Total revenuePrior year $882,432$695,150
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $281,053$278,726
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $572,781$510,063
I-18 Total expensesPrior year $853,834$788,789
I-19 Revenue less expensesPrior year $28,598−$93,639
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 $695,150 across 6 lines filed
Lines not itemized here account for −$69,681 of total revenue; see the IRS return.
VIII-1b Membership dues$17,118
VIII-1f All other contributions, gifts and grants$7,350
VIII-1h Total contributions, gifts and grants$24,468
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $740,065$740,065
VIII-3 Investment incomeExcluded from tax $298$298
VIII-12 Total revenueRelated to mission $740,065 · Unrelated business −$91,628 · Excluded from tax $22,245$695,150
Part IX · Statement of functional expenses $788,789 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$2,249
IX-7 Other salaries and wages$245,679
IX-10 Payroll taxes$30,798
IX-11c Accounting fees$252
IX-12 Advertising and promotion$500
IX-13 Office expenses$61,235
IX-16 Occupancy$12,017
IX-19 Conferences, conventions and meetings$384
IX-20 Interest$12,897
IX-22 Depreciation, depletion and amortization$24,352
IX-23 Insurance$13,533
IX-24 Other expenses (24a–d)$383,233
IX-24e All other expenses$1,635
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$788,789
Part X · Balance sheet $638,806 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $314,882$224,303
X-2 Savings and temporary cash investmentsStart of year $9,942$10,095
X-4 Accounts receivableStart of year $43,812$43,812
X-8 Inventories for sale or useStart of year $11,584$11,917
X-10c Land, buildings and equipment, netStart of year $372,801$348,679
X-16 Total assetsStart of year $753,021$638,806
X-17 Accounts payable and accrued expensesStart of year $50,271$38,592
X-26 Total liabilitiesStart of year $195,045$174,469
X-27 Net assets without donor restrictionsStart of year $557,976$464,337
X-32 Total net assets or fund balancesStart of year $557,976$464,337
X-33 Total liabilities and net assetsStart of year $753,021$638,806
Part XI · Reconciliation of net assets $464,337 net assets at year end
XI-1 Total revenue$695,150
XI-2 Total expenses$788,789
XI-3 Revenue less expenses−$93,639
XI-4 Net assets at start of year$557,976
XI-10 Net assets at end of year$464,337

Form 990 e-file (XML) FY2024 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.