500 State Headquarters INC FY2024 filing

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In the spirit of service, not self, the mission of the american legion auxiliary is to support the american legion and to honor the sacrifice of those who serve by enhancing the lives of our veterans, military, and their families, both at home and abroad. For god and country , we advocate for veterans, educate our citizens, mentor youth, and promote patriotism, good citizenship, peace, and security.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
88¢ of each $1 spent went to programs.
$33K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
1 of 3
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$33K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
17 mo
of spending, in cash
Looks good: 17.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$373K
+36% vs prior year
Spent
$388K
To programs
88%
Net assets
$548K
By yearFY2021–FY2025
Revenue
$373K
FY2024▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2021$273K
FY2024$373K
FY2025$373K
Expenses
$388K
FY2024▲ +69%
Tap a bar for its year
Expenses by fiscal year
FY2021$230K
FY2024$388K
FY2025$390K
Net assets
$548K
FY2024▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2021$539K
FY2024$548K
FY2025$531K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1946.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $342K Management & general 12% · $47K

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

11 people listed on the 990; $33K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Secretary (through Oct)
$20,266Pt VII · Sec A
Secretary (7/1-2/28)
$12,053Pt VII · Sec A
$1,000Pt VII · Sec A
$0Pt VII · Sec A
Member, Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2021
Laurel Stringer——$23,320
Kayla Kennedy$22,919——
Regina Whipple—$20,266$7,500
Carol Edwards—$12,053—
Christine Patnoe Left 122024$4,153——
Jill Lamer$1,000——
Dawn Barber—$1,000—

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 500 State Headquarters INC 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

Supports veterans and military families through advocacy, education, youth mentoring, and promoting patriotism.

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3 programs · $342K · in their own filed words · FY2023
01

American legion auxiliary promotes americanism, provides for veterans and their families through their programs.

$248Kprogram expense
02

Receives donations for and sponsors teenage girls to attend the american legion auxiliary girl's state week session. This session provides education into government and how it runs at city, county and state.

$74Kprogram expense
03

Receives donations for and helps to fund various veteran's homes and rehab facilities across the state of south dakota. Operates gift shops at these facilities.

$20Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$373K
Ln 12
Fees for servicesLn 2g$360K
Other incomeLn 4–11$6K
Investment incomeLn 3$4K
Money outPt IX
$388K
Ln 25
Programscol B$342K
Managementcol C$47K
Owns and owesPt X
$548K
net assets · Ln 32
Cash and savingsLn 1–2$550K
Total assetsLn 16$550K
LiabilitiesLn 26$2K
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$360K
Investment incomeLn 3$4K
Other incomeLn 4–11$6K
Total revenueLn 12$373K
Assets in detailPt X, end of year
CashLn 1$203K
SavingsLn 2$347K
Cash and savings togetherLn 1–2$550K
Total assetsLn 16$550K
LiabilitiesLn 26$2K
Net assetsLn 32$548K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6300
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$565K$550K
Total assetsLn 16$565K$550K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$564K$548K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Pay of current officers, directors and key staffLn 5$32K$21K$11K
Other salaries and wagesLn 7$4K$3K$1K
Payroll taxesLn 10$3K$2K$967
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$4K$4K
OccupancyLn 16$9K$9K
TravelLn 17$156$156
Conferences, conventions and meetingsLn 19$32K$21K$11K
InsuranceLn 23$759$759
Other expenses (24a–d)Ln 24$257K$257K
All other expensesLn 24e$31K$30K$614
Total functional expensesLn 25$388K$342K$47K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 14, 2026 $373K$390K−$17K$531K 990 PDF
FY2024 ViewingFiled with the IRS May 15, 2025 $373K$388K−$16K$548K 990 PDF
FY2023 Not on file
FY2022 Not on file
FY2021Filed with the IRS Oct 7, 2021 $273K$230K$43K$539K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $372,554 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$2,700
I-9 Program service revenuePrior year $361,383$360,238
I-10 Investment incomePrior year $1,042$3,651
I-11 Other revenuePrior year $2,516$5,965
I-12 Total revenuePrior year $364,941$372,554
I-13 Grants and similar amounts paidPrior year $12,331$7,712
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $45,623$38,802
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $350,329$341,839
I-18 Total expensesPrior year $408,283$388,353
I-19 Revenue less expensesPrior year −$43,342−$15,799
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $372,554 across 7 lines filed
Lines not itemized here account for $4,788 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,700
VIII-1g Noncash contributions (included above)$1,517
VIII-1h Total contributions, gifts and grants$2,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $355,798$355,798
VIII-3 Investment incomeExcluded from tax $3,651$3,651
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,617$5,617
VIII-12 Total revenueRelated to mission $366,203 · Unrelated business $0 · Excluded from tax $3,651$372,554
Part IX · Statement of functional expenses $388,353 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $7,712$7,712
IX-5 Pay of current officers, directors and key staffPrograms $20,759 · Management $11,178$31,937
IX-7 Other salaries and wagesPrograms $2,666 · Management $1,435$4,101
IX-10 Payroll taxesPrograms $1,797 · Management $967$2,764
IX-11c Accounting feesManagement $5,894$5,894
IX-12 Advertising and promotionManagement $1,758$1,758
IX-13 Office expensesManagement $4,200$4,200
IX-16 OccupancyManagement $8,504$8,504
IX-17 TravelPrograms $156$156
IX-19 Conferences, conventions and meetingsPrograms $21,000 · Management $11,307$32,307
IX-23 InsuranceManagement $759$759
IX-24 Other expenses (24a–d)Programs $257,337$257,337
IX-24e All other expensesPrograms $30,310 · Management $614$30,924
IX-25 Total functional expensesPrograms $341,737 · Management $46,616 · Fundraising $0$388,353
Part X · Balance sheet $550,005 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $221,323$202,945
X-2 Savings and temporary cash investmentsStart of year $344,171$347,060
X-16 Total assetsStart of year $565,494$550,005
X-25 Other liabilitiesStart of year $1,955$2,265
X-26 Total liabilitiesStart of year $1,955$2,265
X-27 Net assets without donor restrictionsStart of year $541,905$526,106
X-28 Net assets with donor restrictionsStart of year $21,634$21,634
X-32 Total net assets or fund balancesStart of year $563,539$547,740
X-33 Total liabilities and net assetsStart of year $565,494$550,005
Part XI · Reconciliation of net assets $547,740 net assets at year end
XI-1 Total revenue$372,554
XI-2 Total expenses$388,353
XI-3 Revenue less expenses−$15,799
XI-4 Net assets at start of year$563,539
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$547,740

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

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