American Legion Post 397: Nonprofit Profile, Financials & Form 990 (EIN 43-0717267)

Revenue by fiscal year
FY2020	$119K
FY2021	$240K
FY2022	$228K
FY2023	$253K
FY2024	$173K
FY2025	$49K

Expenses by fiscal year
FY2020	$139K
FY2021	$153K
FY2022	$218K
FY2023	$158K
FY2024	$174K
FY2025	$143K

Net assets by fiscal year
FY2020	$817K
FY2021	$498K
FY2022	$514K
FY2023	$624K
FY2024	$543K
FY2025	$373K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1934.

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

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation

Michael Moore

Past Post Co

$0Pt VII · Sec A

Arder Jordan

Adjutant

$0Pt VII · Sec A

Patrick First

Finance Offi

$0Pt VII · Sec A

Willie Barry

1st Vice Com

$0Pt VII · Sec A

Frader Smith

Asst 1st Vic

$0Pt VII · Sec A

Scott Owen

2nd Vice Cdr

$0Pt VII · Sec A

Gary Lange

Judge Advoca

$0Pt VII · Sec A

Aaron Brown

Sergeant at

$0Pt VII · Sec A

See American Legion Post 397 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

Supports programs for military veterans.

Provided by the organization

This section is blank until American Legion Post 397 claims this page.

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

01

Support military veterans program

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

$49K

Ln 12

Other incomeLn 4–11$39K

Gifts and grantsLn 1h$10K

Investment incomeLn 3$500

Money outPt IX

$143K

Ln 25

Owns and owesPt X

$373K

net assets · Ln 32

Cash and savingsLn 1–2$85K

Total assetsLn 16$510K

LiabilitiesLn 26$137K

PeoplePt VI, VII

12

listed · VII A

PaidVII A0

Voting boardVI 1a9

IndependentVI 1b9

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$10K

Investment incomeLn 3$500

Other incomeLn 4–11$39K

Gains on assetsLn 7−$2K

Total revenueLn 12$49K

Assets in detailPt X, end of year

CashLn 1$12K

SavingsLn 2$73K

Cash and savings togetherLn 1–2$85K

Land, buildings, equipmentLn 10c$420K

Total assetsLn 16$510K

LiabilitiesLn 26$137K

Net assetsLn 32$373K

OperationsPt I, VI

EmployeesI 519

VolunteersI 636

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

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$162K	$85K
Land, buildings, equipmentLn 10c	$439K	$420K
Total assetsLn 16	$617K	$510K
LiabilitiesLn 26	$74K	$137K
Net assetsLn 32	$543K	$373K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$27K
Payroll taxesLn 10	$10K
Accounting feesLn 11c	$7K
Office expensesLn 13	$547
OccupancyLn 16	$22K
Depreciation, depletion and amortizationLn 22	$19K
InsuranceLn 23	$10K
Other expenses (24a–d)Ln 24	$41K
All other expensesLn 24e	$5K
Total functional expensesLn 25	$143K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$49K	$143K	−$94K	$373K	990 PDF
FY2024	$173K	$174K	−$805	$543K	990 PDF
FY2023	$253K	$158K	$95K	$624K	990 PDF
FY2022	$228K	$218K	$10K	$514K	990 PDF
FY2021	$240K	$153K	$88K	$498K	990 PDF
FY2020	$119K	$139K	−$20K	$817K	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 (4 parts)

Part VIII · Statement of revenue $49,170 across 7 lines filed

Lines not itemized here account for $13,945 of total revenue; see the IRS return.

VIII-1b Membership dues$9,692

VIII-1h Total contributions, gifts and grants$9,692

VIII-3 Investment incomeRelated to mission $500$500

VIII-6 Net rental income or lossExcluded from tax $14,902$14,902

VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,621−$1,621

VIII-8 Net income from fundraising events$11,752

VIII-12 Total revenueRelated to mission −$1,121 · Unrelated business $13,945 · Excluded from tax $14,902$49,170

Part IX · Statement of functional expenses $142,694 across 9 lines filed

IX-7 Other salaries and wages$27,446

IX-10 Payroll taxes$9,901

IX-11c Accounting fees$6,819

IX-13 Office expenses$547

IX-16 Occupancy$22,420

IX-22 Depreciation, depletion and amortization$19,180

IX-23 Insurance$10,282

IX-24 Other expenses (24a–d)$41,011

IX-24e All other expenses$5,088

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$142,694

Part X · Balance sheet $510,274 assets, 10 lines filed

X-1 Cash, non-interest-bearingStart of year $12,512$12,001

X-2 Savings and temporary cash investmentsStart of year $149,324$72,945

X-8 Inventories for sale or useStart of year $5,029$5,029

X-10c Land, buildings and equipment, netStart of year $439,479$420,299

X-16 Total assetsStart of year $616,742$510,274

X-17 Accounts payable and accrued expensesStart of year $42,644$26,242

X-24 Unsecured notes and loans payableStart of year $30,866$110,703

X-26 Total liabilitiesStart of year $73,510$136,945

X-32 Total net assets or fund balancesStart of year $543,232$373,329

X-33 Total liabilities and net assetsStart of year $616,742$510,274

Part XI · Reconciliation of net assets $373,329 net assets at year end

XI-1 Total revenue$49,170

XI-2 Total expenses$142,694

XI-3 Revenue less expenses−$93,524

XI-4 Net assets at start of year$543,232

XI-9 Other changes in net assets−$76,379

XI-10 Net assets at end of year$373,329

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

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American Legion Post 397

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

By the numbers

Filing history

Schedules filed Part IV