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

American Legion

IRS exemption revoked

Le Mars, IAUnknown exempt organization EIN 42-0660491Revenue $267K in FY2021

On file with the IRS110 Plymouth Street Sw · Le Mars, IA

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

American Legion veteran services

Mission: Form 990 Part I, line 1

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $30K a year · 12% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
30
of 6 voting members
Looks good: 30 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
$267K
+25% vs prior year
Spent
$237K
To programs
0%
Net assets
$297K
By yearFY2020–FY2021
Revenue
$267K
FY2021▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$213K
FY2021$267K
Expenses
$237K
FY2021▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$183K
FY2021$237K
Net assets
$297K
FY2021▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$267K
FY2021$297K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

What each dollar paid for.

Management & general 100% · $237K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Gary Konz
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Jim Rofles
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion 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

Provides support and resources to veterans and their families.

Questions for American Legion

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

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

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2020
01

Expenses of post and membership in district, state and national conventions, charitable activities, operations club and post activities

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 · funders on record
Grants received · FY2024
Missouri River Historical Develop- Ment INCFY2024$25K
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$267K
Ln 12
Gifts and grantsLn 1h$140K
Other incomeLn 4–11$125K
Investment incomeLn 3$2K
Money outPt IX
$237K
Ln 25
Managementcol C$237K
Owns and owesPt X
$297K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$297K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b30
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$140K
Government grantsLn 1e$57K
Investment incomeLn 3$2K
Other incomeLn 4–11$125K
Total revenueLn 12$267K
Assets in detailPt X, end of year
CashLn 1$45K
SavingsLn 2$43K
Cash and savings togetherLn 1–2$88K
Land, buildings, equipmentLn 10c$198K
Total assetsLn 16$297K
LiabilitiesLn 26$0
Net assetsLn 32$297K
OperationsPt I, VI
EmployeesI 511
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$77K$88K
Land, buildings, equipmentLn 10c$181K$198K
Total assetsLn 16$267K$297K
LiabilitiesLn 26$0$0
Net assetsLn 32$267K$297K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$41K$41K
Payroll taxesLn 10$5K$5K
Other fees for servicesLn 11g$24K$24K
Office expensesLn 13$7K$7K
OccupancyLn 16$23K$23K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$106K$106K
All other expensesLn 24e$19K$19K
Total functional expensesLn 25$237K$0$237K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $267K$237K$29K$297K 990 PDF
FY2020 $213K$183K$31K$267K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $266,669 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $84,590$139,827
I-9 Program service revenue$0
I-10 Investment incomePrior year $409$2,129
I-11 Other revenuePrior year $128,417$124,713
I-12 Total revenuePrior year $213,416$266,669
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $42,498$46,006
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $140,388$191,205
I-18 Total expensesPrior year $182,886$237,211
I-19 Revenue less expensesPrior year $30,530$29,458
Part VI · Governance 30 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members30
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 $266,669 across 7 lines filed
VIII-1b Membership dues$12,105
VIII-1e Government grants$56,650
VIII-1f All other contributions, gifts and grants$71,072
VIII-1h Total contributions, gifts and grants$139,827
VIII-3 Investment incomeRelated to mission $2,129$2,129
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $124,713$124,713
VIII-12 Total revenueRelated to mission $126,842$266,669
Part IX · Statement of functional expenses $237,211 across 8 lines filed
IX-7 Other salaries and wagesManagement $41,410$41,410
IX-10 Payroll taxesManagement $4,596$4,596
IX-11g Other fees for servicesManagement $24,151$24,151
IX-13 Office expensesManagement $7,164$7,164
IX-16 OccupancyManagement $22,666$22,666
IX-23 InsuranceManagement $11,592$11,592
IX-24 Other expenses (24a–d)Management $106,311$106,311
IX-24e All other expensesManagement $19,321$19,321
IX-25 Total functional expensesPrograms $0 · Management $237,211 · Fundraising $0$237,211
Part X · Balance sheet $296,724 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $21,967$45,152
X-2 Savings and temporary cash investmentsStart of year $55,326$42,838
X-8 Inventories for sale or useStart of year $6,349$10,760
X-10c Land, buildings and equipment, netStart of year $181,181$197,974
X-16 Total assetsStart of year $267,266$296,724
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $267,266$296,724
X-32 Total net assets or fund balancesStart of year $267,266$296,724
X-33 Total liabilities and net assetsStart of year $267,266$296,724
Part XI · Reconciliation of net assets $296,724 net assets at year end
XI-1 Total revenue$266,669
XI-2 Total expenses$237,211
XI-3 Revenue less expenses$29,458
XI-4 Net assets at start of year$267,266
XI-10 Net assets at end of year$296,724

Form 990 e-file (XML) FY2021 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.