American Legion Post 400

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Enhance member comradery community service

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-6080920) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
98¢ of each $1 spent went to programs.
Run by 20 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $12K a year · 24% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
98% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2K
to officers and key staff · 5% of spending
Pay to officers and key staff is 5% of spending.
Part VII, Section A
4.8 mo
of spending, in cash
4.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$49K
-35% vs prior year
Spent
$48K
To programs
98%
Net assets
$73K
By yearFY2020–FY2024
Revenue
$49K
FY2024▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$19K
FY2021$40K
FY2022$67K
FY2023$76K
FY2024$49K
Expenses
$48K
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$21K
FY2021$35K
FY2022$39K
FY2023$47K
FY2024$48K
Net assets
$73K
FY2024▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$10K
FY2021$15K
FY2022$43K
FY2023$72K
FY2024$73K

From the FY2024 Form 990 · see the original

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $47K Management & general 2% · $832

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

1 person listed on the 990; $2K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Gambling Manager
$2,400Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michael Wilder$2,400$2,400$2,400$2,200$2,400

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 400 executive salaries →

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

Fosters camaraderie and community service among members.

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1 program · $47K · in their own filed words · FY2024
01

Enhance member comradery community service

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-6080920) · Dispute this line
$47Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$49K
Ln 12
Other incomeLn 4–11$46K
Gifts and grantsLn 1h$3K
Investment incomeLn 3$34
Money outPt IX
$48K
Ln 25
Programscol B$47K
Managementcol C$832
Owns and owesPt X
$73K
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$73K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Investment incomeLn 3$34
Other incomeLn 4–11$46K
Total revenueLn 12$49K
Assets in detailPt X, end of year
CashLn 1$19K
Cash and savings togetherLn 1–2$19K
Land, buildings, equipmentLn 10c$54K
Total assetsLn 16$73K
LiabilitiesLn 26$0
Net assetsLn 32$73K
OperationsPt I, VI
EmployeesI 51
VolunteersI 620
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$37K$19K
Land, buildings, equipmentLn 10c$35K$54K
Total assetsLn 16$72K$73K
LiabilitiesLn 26$0$0
Net assetsLn 32$72K$73K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$2K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$184$184
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$832$832
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$474$474
Other expenses (24a–d)Ln 24$35K$35K
All other expensesLn 24e$0
Total functional expensesLn 25$48K$47K$832

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 10, 2025 $49K$48K$1K$73K 990 PDF
FY2023Filed with the IRS Nov 12, 2024 $76K$47K$29K$72K 990 PDF
FY2022Filed with the IRS Nov 1, 2023 $67K$39K$28K$43K 990 PDF
FY2021Filed with the IRS Nov 7, 2022 $40K$35K$5K$15K 990 PDF
FY2020Filed with the IRS Jun 22, 2021 $19K$21K−$2K$10K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $49,366 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,412$3,258
I-9 Program service revenue$0
I-10 Investment incomePrior year $43$34
I-11 Other revenuePrior year $49,820$46,074
I-12 Total revenuePrior year $76,275$49,366
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,850$2,584
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $44,049$45,444
I-18 Total expensesPrior year $46,899$48,028
I-19 Revenue less expensesPrior year $29,376$1,338
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 $49,366 across 6 lines filed
Lines not itemized here account for $33,036 of total revenue; see the IRS return.
VIII-1b Membership dues$880
VIII-1f All other contributions, gifts and grants$2,378
VIII-1h Total contributions, gifts and grants$3,258
VIII-3 Investment incomeExcluded from tax $34$34
VIII-8 Net income from fundraising events$13,038
VIII-12 Total revenueRelated to mission $19,884 · Unrelated business $13,152 · Excluded from tax $34$49,366
Part IX · Statement of functional expenses $48,028 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $2,400$2,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $184$184
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $3,470$3,470
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $832$832
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,582$1,582
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,128$4,128
IX-23 InsurancePrograms $474$474
IX-24 Other expenses (24a–d)Programs $34,958$34,958
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $47,196 · Management $832$48,028
Part X · Balance sheet $73,402 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $37,174$19,214
X-10c Land, buildings and equipment, netStart of year $34,890$54,188
X-16 Total assetsStart of year $72,064$73,402
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $72,064$73,402
X-32 Total net assets or fund balancesStart of year $72,064$73,402
X-33 Total liabilities and net assetsStart of year $72,064$73,402
Part XI · Reconciliation of net assets $73,402 net assets at year end
XI-1 Total revenue$49,366
XI-2 Total expenses$48,028
XI-3 Revenue less expenses$1,338
XI-4 Net assets at start of year$72,064
XI-10 Net assets at end of year$73,402

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

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