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American Legion

Not tax-deductible

West Point, IA501(c)(19)EIN 42-0639410

Service for veterans of armed services, put up flags for memorial day, honor guard for funerals, march in parades, etc.

Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · 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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 $10K a year · 14% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
33 mo
of spending, in cash
Looks good: 32.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
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
$95K
+25% vs prior year
Spent
$67K
To programs
0%
Net assets
$491K
By yearFY2020–FY2025
Revenue
$95K
FY2025▲ +25%
Revenue by fiscal year
FY2020$23K
FY2021$30K
FY2022$63K
FY2023$139K
FY2024$76K
FY2025$95K
Expenses
$67K
FY2025▼ -7%
Expenses by fiscal year
FY2020$50K
FY2021$55K
FY2022$59K
FY2023$65K
FY2024$72K
FY2025$67K
Net assets
$491K
FY2025▲ +6%
Net assets by fiscal year
FY2020$406K
FY2021$381K
FY2022$385K
FY2023$459K
FY2024$463K
FY2025$491K

From the FY2025 Form 990 · see the original

Give 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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Ray Krogmeier
Finance Secretary
$0Pt VII · Sec A
Terry Conger
Commander
$0Pt VII · Sec A
Cody Hunold
Finance Officer
$0Pt VII · Sec A
See American Legion 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

Honors veterans with memorial flags, funeral honor guards, and parade participation.

Provided by the organization

This section is blank until American Legion claims this page.

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1 program service, described in the organization's own filed words · FY2025.
01

Provide wheel chairs to disabled veterans, perform at funerals and parades, provide help to disabled veterans.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$95K
Ln 12
Gifts and grantsLn 1h$56K
Fees for servicesLn 2g$36K
Investment incomeLn 3$4K
Money outPt IX
$67K
Ln 25
Owns and owesPt X
$491K
net assets · Ln 32
Cash and savingsLn 1–2$183K
Total assetsLn 16$491K
LiabilitiesLn 26$0
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$56K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$36K
Investment incomeLn 3$4K
Total revenueLn 12$95K
Assets in detailPt X, end of year
CashLn 1$97K
SavingsLn 2$86K
Cash and savings togetherLn 1–2$183K
Land, buildings, equipmentLn 10c$307K
Total assetsLn 16$491K
LiabilitiesLn 26$0
Net assetsLn 32$491K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
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 FY25End FY25
Cash and savingsLn 1–2$158K$183K
Land, buildings, equipmentLn 10c$304K$307K
Total assetsLn 16$463K$491K
LiabilitiesLn 26$0$0
Net assetsLn 32$463K$491K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Advertising and promotionLn 12$108
Office expensesLn 13$296
Depreciation, depletion and amortizationLn 22$12K
InsuranceLn 23$322
Other expenses (24a–d)Ln 24$49K$49K
All other expensesLn 24e$5K
Total functional expensesLn 25$67K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $95K$67K$28K$491K 990 PDF
FY2024 $76K$72K$4K$463K 990 PDF
FY2023 $139K$65K$74K$459K 990 PDF
FY2022 $63K$59K$4K$385K 990 PDF
FY2021 $30K$55K−$25K$381K 990 PDF
FY2020 $23K$50K−$27K$406K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (4 parts)
Part VIII · Statement of revenue $95,228 across 8 lines filed
VIII-1b Membership dues$2,520
VIII-1c Fundraising events$2,160
VIII-1f All other contributions, gifts and grants$50,904
VIII-1h Total contributions, gifts and grants$55,584
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $35,937$35,937
VIII-3 Investment incomeRelated to mission $3,707$3,707
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $3,707 · Unrelated business $35,937 · Excluded from tax $0$95,228
Part IX · Statement of functional expenses $67,055 across 6 lines filed
IX-12 Advertising and promotion$108
IX-13 Office expenses$296
IX-22 Depreciation, depletion and amortization$12,323
IX-23 Insurance$322
IX-24 Other expenses (24a–d)Programs $49,325$49,325
IX-24e All other expenses$4,681
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$67,055
Part X · Balance sheet $491,414 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $16,435$96,721
X-2 Savings and temporary cash investmentsStart of year $141,290$86,088
X-8 Inventories for sale or useStart of year $1,820$1,820
X-10c Land, buildings and equipment, netStart of year $303,696$306,785
X-16 Total assetsStart of year $463,241$491,414
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $463,241$491,414
X-32 Total net assets or fund balancesStart of year $463,241$491,414
X-33 Total liabilities and net assetsStart of year $463,241$491,414
Part XI · Reconciliation of net assets $491,414 net assets at year end
XI-1 Total revenue$95,228
XI-2 Total expenses$67,055
XI-3 Revenue less expenses$28,173
XI-4 Net assets at start of year$463,241
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$491,414

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

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