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American Legion Capitol Post #1

Tax-deductible

Topeka, KS501(c)(19)Mutual / membership EIN 48-0491250Revenue $18K in FY2024

On file with the IRSPo Box 198, 66614-0000 · Topeka, KSTax-exempt since Mar 1946

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A veterans organization that provides services for veterans, activities for youth & children, scholarships, & ROTC.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
2 of 4
filings with a surplus
Average surplus $39K a year · 66% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 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
46 mo
of spending, in cash
Plus $268K in investments, Pt X · Ln 11–13
Looks good: 46.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18K
+156% vs prior year
Spent
$14K
To programs
100%
Net assets
$325K
By yearFY2021–FY2024
Revenue
$18K
FY2024▲ +156%
Tap a bar for its year
Revenue by fiscal year
FY2021$202K
FY2022$12K
FY2023$7K
FY2024$18K
Expenses
$14K
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2021$40K
FY2022$15K
FY2023$13K
FY2024$14K
Net assets
$325K
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$386K
FY2022$296K
FY2023$310K
FY2024$325K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. 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% · $14K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Dick Passow
Executive Board
$0Pt VII · Sec A
Mike Emerson
Executive Board
$0Pt VII · Sec A
Larry Patrick
Executive Board
$0Pt VII · Sec A
Gary Hurley
Executive Board
$0Pt VII · Sec A
Roy Corber
Executive Board
$0Pt VII · Sec A
Bob Roeser
Executive Board
$0Pt VII · Sec A
Mike Leeper
Executive Board
$0Pt VII · Sec A
Stanley Wilch
Executive Board
$0Pt VII · Sec A
See American Legion Capitol Post #1 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 veterans with services, youth with activities, and students with scholarships and ROTC.

Questions for American Legion Capitol Post #1

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Provided by the organization

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3 programs · $14K · in their own filed words · FY2023
01

Provides activities for youth and children, scholarships, rotc, and promotes patriotism and provides services for veterans.

$14Kprogram expense
02

Sons of american legion provides support for veterans and veterans organizations through children and grandchildren of members and maintains the burial flags of fallen veterans.

Pt IX · col B
03

Legion riders promotes motorcycle safety and supports program events, parades, and other ceremonies of the american legion

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$18K
Ln 12
Investment incomeLn 3$12K
Gifts and grantsLn 1h$6K
Other incomeLn 4–11$860
Money outPt IX
$14K
Ln 25
Programscol B$14K
Owns and owesPt X
$325K
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$325K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Investment incomeLn 3$12K
Other incomeLn 4–11$860
Total revenueLn 12$18K
Assets in detailPt X, end of year
CashLn 1$54K
Cash and savings togetherLn 1–2$54K
InvestmentsLn 11–13$268K
Total assetsLn 16$325K
LiabilitiesLn 26$0
Net assetsLn 32$325K
OperationsPt I, VI
EmployeesI 50
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 FY24End FY24
Cash and savingsLn 1–2$58K$54K
InvestmentsLn 11–13$248K$268K
Total assetsLn 16$310K$325K
LiabilitiesLn 26$0$0
Net assetsLn 32$310K$325K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$460$460
Investment management feesLn 11f$3K$3K
Office expensesLn 13$786$786
OccupancyLn 16$3K$3K
Payments to affiliatesLn 21$4K$4K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$240$240
Total functional expensesLn 25$14K$14K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $18K$14K$4K$325K 990 PDF
FY2023 $7K$13K−$5K$310K 990 PDF
FY2022 $12K$15K−$4K$296K 990 PDF
FY2021 $202K$40K$162K$386K 990 PDF

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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 $18,389 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,183$5,928
I-9 Program service revenue$0
I-10 Investment incomePrior year $3$11,601
I-11 Other revenue$860
I-12 Total revenuePrior year $7,186$18,389
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $12,663$14,039
I-18 Total expensesPrior year $12,663$14,039
I-19 Revenue less expensesPrior year −$5,477$4,350
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $18,389 across 6 lines filed
VIII-1b Membership dues$5,757
VIII-1d Related organizations$171
VIII-1h Total contributions, gifts and grants$5,928
VIII-3 Investment incomeExcluded from tax $11,601$11,601
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $860$860
VIII-12 Total revenueRelated to mission $860 · Unrelated business $0 · Excluded from tax $11,601$18,389
Part IX · Statement of functional expenses $14,039 across 7 lines filed
IX-11c Accounting feesPrograms $460$460
IX-11f Investment management feesPrograms $2,956$2,956
IX-13 Office expensesPrograms $786$786
IX-16 OccupancyPrograms $3,120$3,120
IX-21 Payments to affiliatesPrograms $3,506$3,506
IX-23 InsurancePrograms $2,971$2,971
IX-24 Other expenses (24a–d)Programs $240$240
IX-25 Total functional expensesPrograms $14,039 · Management $0 · Fundraising $0$14,039
Part X · Balance sheet $325,401 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $58,466$54,174
X-8 Inventories for sale or useStart of year $3,100$3,100
X-11 Publicly traded securitiesStart of year $248,276$268,127
X-16 Total assetsStart of year $309,842$325,401
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $309,842$325,401
X-32 Total net assets or fund balancesStart of year $309,842$325,401
X-33 Total liabilities and net assetsStart of year $309,842$325,401
Part XI · Reconciliation of net assets $325,401 net assets at year end
XI-1 Total revenue$18,389
XI-2 Total expenses$14,039
XI-3 Revenue less expenses$4,350
XI-4 Net assets at start of year$309,842
XI-9 Other changes in net assets$11,209
XI-10 Net assets at end of year$325,401

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

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