American Legion Post 312

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Veterans organization to provide members local and national benefits and publications and charitable and community organizations hall rental

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 27 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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
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
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $65K a year · 71% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
53.1 mo
of spending, in cash
53.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$17K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
0
of 11 voting members
None of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$27K
+154% vs prior year
Spent
$30K
To programs
0%
Net assets
$897K
By yearFY2021–FY2025
Revenue
$27K
FY2025▲ +154%
Tap a bar for its year
Revenue by fiscal year
FY2021$287K
FY2022$96K
FY2023$37K
FY2024$11K
FY2025$27K
Expenses
$30K
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$24K
FY2022$24K
FY2023$26K
FY2024$26K
FY2025$30K
Net assets
$897K
FY2025-0.4%
Tap a bar for its year
Net assets by fiscal year
FY2021$834K
FY2022$905K
FY2023$916K
FY2024$900K
FY2025$897K

From the FY2025 Form 990 (year ending August 2025) · see the original

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
2nd Vice Cmndr
$0Pt VII · Sec A
$0Pt VII · Sec A
Hist/Jdg Advct
$0Pt VII · Sec A
1st Vice Cmndr
$0Pt VII · Sec A
Srgnt at Arms
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A
See American Legion Post 312 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

Provides veterans local and national benefits, publications, and community hall rentals.

Questions for American Legion Post 312

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Your first name shows with your question. American Legion Post 312 answers here, for everyone.

1 program · in their own filed words · FY2024
01

Provided hall rental and charitable contributions to various organizations.

Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $69K · 2020–2024
Unitemized GrantFY2024$18,746
Unitemized GrantFY2024$150
Unitemized GrantFY2023$13,572
Unitemized GrantFY2022$14,893
Unitemized GrantFY2021$10,750
Unitemized GrantFY2020$11,320

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$27K
Ln 12
Fees for servicesLn 2g$12K
Gifts and grantsLn 1h$12K
Investment incomeLn 3$4K
Money outPt IX
$30K
Ln 25
Owns and owesPt X
$897K
net assets · Ln 32
Cash and savingsLn 1–2$134K
Total assetsLn 16$914K
LiabilitiesLn 26$17K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fees for servicesLn 2g$12K
Investment incomeLn 3$4K
Gains on assetsLn 7$0
Total revenueLn 12$27K
Assets in detailPt X, end of year
CashLn 1$134K
Cash and savings togetherLn 1–2$134K
Inventories for sale or useLn 8$6K
Land, buildings, equipmentLn 10c$664K
InvestmentsLn 11–13$108K
Intangible assetsLn 14$890
Total assetsLn 16$914K
LiabilitiesLn 26$17K
Net assetsLn 32$897K
OperationsPt I, VI
EmployeesI 57
VolunteersI 627
Fiscal year endsHeaderAugust
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$145K$134K
InvestmentsLn 11–13$103K$108K
Land, buildings, equipmentLn 10c$649K$664K
Total assetsLn 16$913K$914K
LiabilitiesLn 26$13K$17K
Net assetsLn 32$900K$897K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$19K
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$0
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$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$11K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
All other expensesLn 24e$0
Total functional expensesLn 25$30K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 6, 2025 $27K$30K−$4K$897K 990 PDF
FY2024Filed with the IRS Nov 7, 2024 $11K$26K−$16K$900K 990 PDF
FY2023Filed with the IRS Nov 14, 2023 $37K$26K$10K$916K 990 PDF
FY2022Filed with the IRS Nov 1, 2022 $96K$24K$71K$905K 990 PDF
FY2021Filed with the IRS Nov 10, 2021 $287K$24K$263K$834K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $26,732 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,363$11,916
I-9 Program service revenuePrior year $14,175$12,394
I-10 Investment incomePrior year $8,505$3,577
I-11 Other revenuePrior year −$23,532−$1,155
I-12 Total revenuePrior year $10,511$26,732
I-13 Grants and similar amounts paidPrior year $14,415$19,059
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $11,684$11,254
I-18 Total expensesPrior year $26,099$30,313
I-19 Revenue less expensesPrior year −$15,588−$3,581
Part VI · Governance 0 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members0
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 $26,732 across 10 lines filed
Lines not itemized here account for $118,107 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$11,916
VIII-1h Total contributions, gifts and grants$11,916
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,394$12,394
VIII-3 Investment incomeRelated to mission $3,577$3,577
VIII-5 Royalties$0
VIII-6 Net rental income or lossUnrelated business −$139,142−$139,142
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $4,056$4,056
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $15,824$15,824
VIII-12 Total revenueRelated to mission −$17,489 · Unrelated business −$139,142 · Excluded from tax $162,492$26,732
Part IX · Statement of functional expenses $30,313 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$19,059
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)$0
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 taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
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$11,254
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$30,313
Part X · Balance sheet $913,628 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $145,427$134,046
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $8,168$6,215
X-9 Prepaid expenses and deferred chargesStart of year $3,018$0
X-10c Land, buildings and equipment, netStart of year $649,338$664,091
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investmentsStart of year $102,661$108,386
X-14 Intangible assetsStart of year $4,449$890
X-15 Other assets$0
X-16 Total assetsStart of year $913,061$913,628
X-17 Accounts payable and accrued expensesStart of year $4,549$3,290
X-25 Other liabilitiesStart of year $8,156$13,563
X-26 Total liabilitiesStart of year $12,705$16,853
X-31 Retained earnings or endowmentStart of year $900,356$896,775
X-32 Total net assets or fund balancesStart of year $900,356$896,775
X-33 Total liabilities and net assetsStart of year $913,061$913,628
Part XI · Reconciliation of net assets $896,775 net assets at year end
XI-1 Total revenue$26,732
XI-2 Total expenses$30,313
XI-3 Revenue less expenses−$3,581
XI-4 Net assets at start of year$900,356
XI-10 Net assets at end of year$896,775

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

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