American Legion Post 22

Tax-deductible

Rapid City, SD501(c)(19)EIN 46-0213269Revenue $412K in FY2024

On file with the IRSPo Box 895, 57709-0895 · Rapid City, SDTax-exempt since Jan 2017

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To support Veterans, Individuals, and Organizations in need.

501(c)(19) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $12K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 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: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$49K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$412K
+9% vs prior year
Spent
$370K
To programs
0%
Net assets
$603K
By yearFY2020–FY2024
Revenue
$412K
FY2024▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$299K
FY2021$368K
FY2022$386K
FY2023$378K
FY2024$412K
Expenses
$370K
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$283K
FY2021$334K
FY2022$390K
FY2023$404K
FY2024$370K
Net assets
$603K
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$558K
FY2021$592K
FY2022$588K
FY2023$561K
FY2024$603K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2017.

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

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Executive Council Member
$0Pt VII · Sec A
Executive Council Member
$0Pt VII · Sec A
Executive Council Member
$0Pt VII · Sec A
See American Legion Post 22 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

Provides aid to Veterans, individuals, and organizations facing hardship.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The Organization provides services to Veterans by supporting local, regional, and national events and programs for Veterans and their family members. Each year the Organization provides support to South Dakota Boys State, American Legion Baseball, several charities and needy organizations.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$412K
Ln 12
Other incomeLn 4–11$362K
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$4K
Money outPt IX
$370K
Ln 25
Owns and owesPt X
$603K
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$652K
LiabilitiesLn 26$49K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$4K
Investment incomeLn 3$126
Other incomeLn 4–11$362K
Total revenueLn 12$412K
Assets in detailPt X, end of year
CashLn 1$106K
SavingsLn 2$23K
Cash and savings togetherLn 1–2$129K
Land, buildings, equipmentLn 10c$497K
Total assetsLn 16$652K
LiabilitiesLn 26$49K
Net assetsLn 32$603K
OperationsPt I, VI
EmployeesI 518
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$119K$129K
Land, buildings, equipmentLn 10c$509K$497K
Total assetsLn 16$648K$652K
LiabilitiesLn 26$87K$49K
Net assetsLn 32$561K$603K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$16K
Grants to domestic individualsLn 2$4K
Other salaries and wagesLn 7$133K
Payroll taxesLn 10$16K
Accounting feesLn 11c$8K
Advertising and promotionLn 12$7K
Office expensesLn 13$11K
OccupancyLn 16$42K
TravelLn 17$91
InterestLn 20$3K
Depreciation, depletion and amortizationLn 22$39K
InsuranceLn 23$16K
Other expenses (24a–d)Ln 24$75K$75K
All other expensesLn 24e$2K
Total functional expensesLn 25$370K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $412K$370K$42K$603K 990 PDF
FY2023 $378K$404K−$26K$561K 990 PDF
FY2022 $386K$390K−$4K$588K 990 PDF
FY2021 $368K$334K$33K$592K 990 PDF
FY2020 $299K$283K$16K$558K 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 FY2024 990 (6 parts)
Part I · Summary $411,952 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $54,506$45,902
I-9 Program service revenuePrior year $7,092$4,334
I-10 Investment incomePrior year $192$126
I-11 Other revenuePrior year $316,157$361,590
I-12 Total revenuePrior year $377,947$411,952
I-13 Grants and similar amounts paidPrior year $21,360$19,504
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $168,146$149,038
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $214,923$201,793
I-18 Total expensesPrior year $404,429$370,335
I-19 Revenue less expensesPrior year −$26,482$41,617
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $411,952 across 6 lines filed
Lines not itemized here account for $361,590 of total revenue; see the IRS return.
VIII-1b Membership dues$45,902
VIII-1h Total contributions, gifts and grants$45,902
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,334$4,334
VIII-3 Investment incomeExcluded from tax $126$126
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $333,898 · Unrelated business $32,026 · Excluded from tax $126$411,952
Part IX · Statement of functional expenses $370,335 across 14 lines filed
IX-1 Grants to domestic organizations$15,601
IX-2 Grants to domestic individuals$3,903
IX-7 Other salaries and wages$132,835
IX-10 Payroll taxes$16,203
IX-11c Accounting fees$7,896
IX-12 Advertising and promotion$6,687
IX-13 Office expenses$10,983
IX-16 Occupancy$41,570
IX-17 Travel$91
IX-20 Interest$2,550
IX-22 Depreciation, depletion and amortization$38,704
IX-23 Insurance$16,424
IX-24 Other expenses (24a–d)Programs $75,120$75,120
IX-24e All other expenses$1,768
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$370,335
Part X · Balance sheet $651,695 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $77,681$106,385
X-2 Savings and temporary cash investmentsStart of year $41,591$22,643
X-4 Accounts receivable$355
X-8 Inventories for sale or useStart of year $19,539$24,599
X-9 Prepaid expenses and deferred charges$251
X-10c Land, buildings and equipment, netStart of year $509,175$497,462
X-16 Total assetsStart of year $647,986$651,695
X-17 Accounts payable and accrued expensesStart of year $18,401$22,364
X-26 Total liabilitiesStart of year $86,813$48,905
X-32 Total net assets or fund balancesStart of year $561,173$602,790
X-33 Total liabilities and net assetsStart of year $647,986$651,695
Part XI · Reconciliation of net assets $602,790 net assets at year end
XI-1 Total revenue$411,952
XI-2 Total expenses$370,335
XI-3 Revenue less expenses$41,617
XI-4 Net assets at start of year$561,173
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$602,790

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

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