American Legion

Columbus, NE501(c)(19)EIN 47-6026168Revenue $493K in FY2025

On file with the IRSPo Box 772, 68602-0772 · Columbus, NETax-exempt since Mar 1946

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Provide social functions for veterans

100¢ of each $1 spent went to programs.
Run by 25 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
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 6
filings with a surplus
Average deficit $34K a year · 8% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$33K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
398
of 410 voting members
Looks good: 398 of 410 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$493K
-5% vs prior year
Spent
$578K
To programs
100%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$493K
FY2025▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$321K
FY2021$313K
FY2022$474K
FY2023$493K
FY2024$518K
FY2025$493K
Expenses
$578K
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$364K
FY2021$318K
FY2022$451K
FY2023$511K
FY2024$596K
FY2025$578K
Net assets
$1.2M
FY2025▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M
FY2023$1.4M
FY2024$1.3M
FY2025$1.2M

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

Form 990 (PDF) Claim

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $578K

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

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Committeeman
$0Pt VII · Sec A
$0Pt VII · Sec A
Baseball Cha
$0Pt VII · Sec A
Sargent of a
$0Pt VII · Sec A
Legion Rider
$0Pt VII · Sec A
Service Offi
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion 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

Connects veterans with social activities and community support.

Questions for American Legion

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Provide social functions for veterans

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$493K
Ln 12
Fees for servicesLn 2g$280K
Other incomeLn 4–11$180K
Gifts and grantsLn 1h$25K
Money outPt IX
$578K
Ln 25
Programscol B$578K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$336K
Total assetsLn 16$1.3M
LiabilitiesLn 26$33K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a410
IndependentVI 1b398
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Fees for servicesLn 2g$280K
Investment incomeLn 3$8K
Other incomeLn 4–11$180K
Total revenueLn 12$493K
Assets in detailPt X, end of year
CashLn 1$109K
SavingsLn 2$227K
Cash and savings togetherLn 1–2$336K
Land, buildings, equipmentLn 10c$908K
Total assetsLn 16$1.3M
LiabilitiesLn 26$33K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 514
VolunteersI 625
Fiscal year endsHeaderJune
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$377K$336K
Land, buildings, equipmentLn 10c$945K$908K
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$28K$33K
Net assetsLn 32$1.3M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$99K$99K
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$10K$10K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$7K$7K
Conferences, conventions and meetingsLn 19$4K$4K
Payments to affiliatesLn 21$30K$30K
Depreciation, depletion and amortizationLn 22$37K$37K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$360K$360K
Total functional expensesLn 25$578K$578K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $493K$578K−$85K$1.2M 990 PDF
FY2024 $518K$596K−$78K$1.3M 990 PDF
FY2023 $493K$511K−$18K$1.4M 990 PDF
FY2022 $474K$451K$23K$1.4M 990 PDF
FY2021 $313K$318K−$5K$1.4M 990 PDF
FY2020 $321K$364K−$43K$1.4M 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 (6 parts)
Part I · Summary $493,123 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,215$25,236
I-9 Program service revenuePrior year $318,973$280,133
I-10 Investment incomePrior year $7,862$8,023
I-11 Other revenuePrior year $170,758$179,731
I-12 Total revenuePrior year $517,808$493,123
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $105,863$108,894
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $490,117$469,305
I-18 Total expensesPrior year $595,980$578,199
I-19 Revenue less expensesPrior year −$78,172−$85,076
Part VI · Governance 398 of 410 board members independent, 4 to look at
VI-1a Voting members of the governing body410
VI-1b Independent voting members398
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 $493,123 across 7 lines filed
Lines not itemized here account for $31,318 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$25,236
VIII-1h Total contributions, gifts and grants$25,236
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $28,275 · Unrelated business $251,858$280,133
VIII-3 Investment incomeRelated to mission $8,023$8,023
VIII-8 Net income from fundraising eventsExcluded from tax $151$151
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $148,262$148,262
VIII-12 Total revenueRelated to mission $184,560 · Unrelated business $251,858 · Excluded from tax $31,469$493,123
Part IX · Statement of functional expenses $578,199 across 10 lines filed
IX-7 Other salaries and wagesPrograms $98,837$98,837
IX-10 Payroll taxesPrograms $10,057$10,057
IX-11c Accounting feesPrograms $9,775$9,775
IX-12 Advertising and promotionPrograms $2,671$2,671
IX-13 Office expensesPrograms $7,009$7,009
IX-19 Conferences, conventions and meetingsPrograms $4,025$4,025
IX-21 Payments to affiliatesPrograms $30,000$30,000
IX-22 Depreciation, depletion and amortizationPrograms $37,454$37,454
IX-23 InsurancePrograms $17,876$17,876
IX-24 Other expenses (24a–d)Programs $360,495$360,495
IX-25 Total functional expensesPrograms $578,199 · Management $0 · Fundraising $0$578,199
Part X · Balance sheet $1,267,392 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $149,664$109,212
X-2 Savings and temporary cash investmentsStart of year $227,670$227,212
X-8 Inventories for sale or useStart of year $23,765$23,273
X-10c Land, buildings and equipment, netStart of year $945,149$907,695
X-16 Total assetsStart of year $1,348,216$1,267,392
X-17 Accounts payable and accrued expensesStart of year $28,346$32,598
X-26 Total liabilitiesStart of year $28,346$32,598
X-27 Net assets without donor restrictionsStart of year $1,005,375$926,970
X-28 Net assets with donor restrictionsStart of year $314,495$307,824
X-32 Total net assets or fund balancesStart of year $1,319,870$1,234,794
X-33 Total liabilities and net assetsStart of year $1,348,216$1,267,392
Part XI · Reconciliation of net assets $1,234,794 net assets at year end
XI-1 Total revenue$493,123
XI-2 Total expenses$578,199
XI-3 Revenue less expenses−$85,076
XI-4 Net assets at start of year$1,319,870
XI-10 Net assets at end of year$1,234,794

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

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