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American Legion Post 112

Tax-deductible

Elk River, MN501(c)(19)Since 1919EIN 41-0915767Revenue $362K in FY2025

On file with the IRS525 Railroad Dr Nw, 55330-1405 · Elk River, MNTax-exempt since Mar 1946

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To provide social activities and other aid to veterans

501(c)(19) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 55 volunteers and 27 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
4 of 6
filings with a surplus
Average surplus $15K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 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
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$362K
-0.6% vs prior year
Spent
$358K
To programs
100%
Net assets
$247K
By yearFY2020–FY2025
Revenue
$362K
FY2025▼ -0.6%
Tap a bar for its year
Revenue by fiscal year
FY2020$226K
FY2021$439K
FY2022$323K
FY2023$410K
FY2024$364K
FY2025$362K
Expenses
$358K
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$256K
FY2021$353K
FY2022$377K
FY2023$343K
FY2024$349K
FY2025$358K
Net assets
$247K
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$129K
FY2021$214K
FY2022$160K
FY2023$227K
FY2024$242K
FY2025$247K

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

100 cents of each dollar spent went to programs.

Program services 100% · $358K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
Vaughn Smith
Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
Jerry Stange
Sgt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Greg Crow
Adjutant
$0Pt VII · Sec A
Bill Stevenson
Membership Dir.
$0Pt VII · Sec A
Glenn Haugan
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 112 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 social activities and aid to veterans.

Questions for American Legion Post 112

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Provided by the organization

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1 program · $358K · in their own filed words · FY2025
01

The organization provides aid & social activities to veterans of the armed forces. The organization helps support needy & disabled vets. The organization also supports the community of elk river, MN.

$358Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$362K
Ln 12
Other incomeLn 4–11$337K
Gifts and grantsLn 1h$25K
Investment incomeLn 3$60
Money outPt IX
$358K
Ln 25
Programscol B$358K
Owns and owesPt X
$247K
net assets · Ln 32
Cash and savingsLn 1–2$93K
Total assetsLn 16$251K
LiabilitiesLn 26$4K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Investment incomeLn 3$60
Other incomeLn 4–11$337K
Total revenueLn 12$362K
Assets in detailPt X, end of year
SavingsLn 2$93K
Cash and savings togetherLn 1–2$93K
Land, buildings, equipmentLn 10c$138K
Total assetsLn 16$251K
LiabilitiesLn 26$4K
Net assetsLn 32$247K
OperationsPt I, VI
EmployeesI 527
VolunteersI 655
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$102K$93K
Land, buildings, equipmentLn 10c$128K$138K
Total assetsLn 16$251K$251K
LiabilitiesLn 26$9K$4K
Net assetsLn 32$242K$247K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$181K
Payroll taxesLn 10$17K
Accounting feesLn 11c$3K
Advertising and promotionLn 12$4K
Office expensesLn 13$52K
OccupancyLn 16$58K
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$17K
Other expenses (24a–d)Ln 24$18K
Total functional expensesLn 25$358K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $362K$358K$5K$247K 990 PDF
FY2024 $364K$349K$15K$242K 990 PDF
FY2023 $410K$343K$67K$227K 990 PDF
FY2022 $323K$377K−$54K$160K 990 PDF
FY2021 $439K$353K$86K$214K 990 PDF
FY2020 $226K$256K−$31K$129K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $362,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,425$24,747
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $52$60
I-11 Other revenuePrior year $343,834$337,248
I-12 Total revenuePrior year $364,311$362,055
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $191,722$198,491
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $157,669$159,043
I-18 Total expensesPrior year $349,391$357,534
I-19 Revenue less expensesPrior year $14,920$4,521
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
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-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $362,055 across 8 lines filed
Lines not itemized here account for $246,180 of total revenue; see the IRS return.
VIII-1b Membership dues$3,589
VIII-1f All other contributions, gifts and grants$21,158
VIII-1h Total contributions, gifts and grants$24,747
VIII-3 Investment incomeExcluded from tax $60$60
VIII-6 Net rental income or lossRelated to mission $40,038$40,038
VIII-8 Net income from fundraising eventsExcluded from tax $51,004$51,004
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $26$26
VIII-12 Total revenueRelated to mission $40,064 · Unrelated business $246,180 · Excluded from tax $51,064$362,055
Part IX · Statement of functional expenses $357,534 across 9 lines filed
IX-7 Other salaries and wages$181,468
IX-10 Payroll taxes$17,023
IX-11c Accounting fees$3,400
IX-12 Advertising and promotion$4,250
IX-13 Office expenses$51,825
IX-16 Occupancy$57,693
IX-22 Depreciation, depletion and amortization$6,327
IX-23 Insurance$17,449
IX-24 Other expenses (24a–d)$18,099
IX-25 Total functional expenses$357,534
Part X · Balance sheet $250,750 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $102,027$92,827
X-4 Accounts receivableStart of year $257$245
X-8 Inventories for sale or useStart of year $16,734$14,725
X-9 Prepaid expenses and deferred chargesStart of year $3,708$5,082
X-10c Land, buildings and equipment, netStart of year $128,103$137,871
X-16 Total assetsStart of year $250,829$250,750
X-17 Accounts payable and accrued expensesStart of year $8,547$3,947
X-26 Total liabilitiesStart of year $8,547$3,947
X-32 Total net assets or fund balancesStart of year $242,282$246,803
X-33 Total liabilities and net assetsStart of year $250,829$250,750
Part XI · Reconciliation of net assets $246,803 net assets at year end
XI-1 Total revenue$362,055
XI-2 Total expenses$357,534
XI-3 Revenue less expenses$4,521
XI-4 Net assets at start of year$242,282
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$246,803

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

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