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American Legion Post 82

Tax-deductible

Winnebago, MN501(c)(19)Since 1919Mutual / membership EIN 41-0851510Revenue $21K in FY2025

On file with the IRSPo Box 549, 56098-0549 · Winnebago, MNTax-exempt since Mar 1946

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To provide various programs for veterans including activities, assistance and guidance.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
92¢ of each $1 spent went to programs.
Run by 15 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
3 of 6
filings with a surplus
Average deficit $3K a year · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
575 mo
of spending, in cash
Looks good: 575.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$727
1% of total assets
Looks good: liabilities are 1% 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
$21K
+248% vs prior year
Spent
$1K
To programs
92%
Net assets
$60K
By yearFY2020–FY2025
Revenue
$21K
FY2025▲ +248%
Tap a bar for its year
Revenue by fiscal year
FY2020−$27K
FY2021$9K
FY2022$32K
FY2023−$27K
FY2024−$14K
FY2025$21K
Expenses
$1K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$2K
FY2021$1K
FY2022$1K
FY2023$3K
FY2024$1K
FY2025$1K
Net assets
$60K
FY2025▲ +49%
Tap a bar for its year
Net assets by fiscal year
FY2020$47K
FY2021$55K
FY2022$85K
FY2023$56K
FY2024$40K
FY2025$60K

From the FY2025 Form 990 · 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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1K Management & general 8% · $108

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
Calvin Howard
Commander
$0Pt VII · Sec A
Dan Rynearson
1st Vice Commander
$0Pt VII · Sec A
Tyler Nepp
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Mitch Jenkins
Sergeant of Arms
$0Pt VII · Sec A
Randy Olson
Chaplain
$0Pt VII · Sec A
See American Legion Post 82 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

Offers veterans programs, activities, assistance, and guidance.

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Provided by the organization

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3 programs · $1K · in their own filed words · FY2025
01

Provided various assistance for united states veterans. The organization served over 33 members. Program expenses included legion auxiliary, color guard, MN american legion foundation, veterans home, memorial day activities, flags, etc. $2,966 also included in lawful gambling expenses.

$1Kprogram expense
02

Provided funds to various entities and groups including city of winnebago, bago fun fest, boys state, genesis classical academy, needy citizens, and area nonprofit organizations. These donations are vital to assist needy individuals and youth in the winnebago area. $20,223 included in lawful gambling expenses.

Pt IX · col B
03

Gave scholarships to 4 area youth to assist them in post-secondary education. $4,000 included in lawful gambling expenses.

Pt IX · col B

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 · 7 grants · $78K · 2020–2024
City of WinnebagoFY2024$10,123
City of DelavanFY2023$7,548
City of WinnebagoFY2023$6,845
City of WinnebagoFY2022$16,728
City of WinnebagoFY2021$21,464
City of WinnebagoFY2020$8,801
City of DelavanFY2020$6,847

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$21K
Ln 12
Other incomeLn 4–11$19K
Fees for servicesLn 2g$1K
Investment incomeLn 3$794
Money outPt IX
$1K
Ln 25
Programscol B$1K
Managementcol C$108
Owns and owesPt X
$60K
net assets · Ln 32
Cash and savingsLn 1–2$61K
Total assetsLn 16$61K
LiabilitiesLn 26$727
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1K
Investment incomeLn 3$794
Other incomeLn 4–11$19K
Total revenueLn 12$21K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$46K
Cash and savings togetherLn 1–2$61K
Total assetsLn 16$61K
LiabilitiesLn 26$727
Net assetsLn 32$60K
OperationsPt I, VI
EmployeesI 54
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$40K$61K
Total assetsLn 16$41K$61K
LiabilitiesLn 26$240$727
Net assetsLn 32$40K$60K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Office expensesLn 13$108$108
Other expenses (24a–d)Ln 24−$4K−$4K
Total functional expensesLn 25$1K$1K$108$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $21K$1K$20K$60K 990 PDF
FY2024 −$14K$1K−$15K$40K 990 PDF
FY2023 −$27K$3K−$29K$56K 990 PDF
FY2022 $32K$1K$31K$85K 990 PDF
FY2021 $9K$1K$7K$55K 990 PDF
FY2020 −$27K$2K−$28K$47K 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 $21,259 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $150$0
I-9 Program service revenuePrior year $1,339$1,080
I-10 Investment incomePrior year $823$794
I-11 Other revenuePrior year −$16,660$19,385
I-12 Total revenuePrior year −$14,348$21,259
I-13 Grants and similar amounts paidPrior year $16,623$5,440
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year −$15,497−$4,164
I-18 Total expensesPrior year $1,126$1,276
I-19 Revenue less expensesPrior year −$15,474$19,983
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $21,259 across 3 lines filed
Lines not itemized here account for $19,385 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,080$1,080
VIII-3 Investment incomeExcluded from tax $794$794
VIII-12 Total revenueRelated to mission $1,080 · Unrelated business $14,932 · Excluded from tax $5,247$21,259
Part IX · Statement of functional expenses $1,276 across 3 lines filed
IX-1 Grants to domestic organizationsPrograms $5,440$5,440
IX-13 Office expensesManagement $108$108
IX-24 Other expenses (24a–d)Programs −$4,272−$4,272
IX-25 Total functional expensesPrograms $1,168 · Management $108 · Fundraising $0$1,276
Part X · Balance sheet $61,173 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $8,197$15,019
X-2 Savings and temporary cash investmentsStart of year $32,048$46,154
X-16 Total assetsStart of year $40,703$61,173
X-17 Accounts payable and accrued expensesStart of year $240$727
X-26 Total liabilitiesStart of year $240$727
X-32 Total net assets or fund balancesStart of year $40,463$60,446
X-33 Total liabilities and net assetsStart of year $40,703$61,173
Part XI · Reconciliation of net assets $60,446 net assets at year end
XI-1 Total revenue$21,259
XI-2 Total expenses$1,276
XI-3 Revenue less expenses$19,983
XI-4 Net assets at start of year$40,463
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$60,446

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

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