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American Legion Post 444 FY2023 filing

Tax-deductible

New Knoxville, OH501(c)(19)EIN 51-0180421Revenue $90K in FY2023

On file with the IRSamericanlegion.orgPo Box 555, 45871-0555 · New Knoxville, OHTax-exempt since Mar 1946

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To provide services to American Veterans to assist the community in the various projects and to promote patriotism

501(c)(19) charity; gifts are 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

FY2023 · 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
3 of 4
filings with a surplus
Average surplus $7K a year · 9% of revenue · last 4 filings
Fine: a surplus in 3 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
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$90K
+29% vs prior year
Spent
$69K
To programs
100%
Net assets
$114K
By yearFY2021–FY2025
Revenue
$90K
FY2023▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2021$68K
FY2022$70K
FY2023$90K
FY2025$90K
Expenses
$69K
FY2023▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2021$63K
FY2022$68K
FY2023$69K
FY2025$92K
Net assets
$114K
FY2023▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2021$91K
FY2022$93K
FY2023$114K
FY2025$125K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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 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% · $69K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Ken Scherer
Commandor
$0Pt VII · Sec A
Nick Maxson
1st Vice
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Robert Bayham
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Bill Piehl
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 444 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

Helps veterans serve their communities and promotes patriotism through various projects.

Provided by the organization

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1 program · in their own filed words · FY2022
01

To provide services to American Veterans to assist the community in the various projects and to promote patriotism

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
American Legion Department of Ohio Charities INCFY2023$8K
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$90K
Ln 12
Other incomeLn 4–11$87K
Gifts and grantsLn 1h$3K
Investment incomeLn 3$836
Money outPt IX
$69K
Ln 25
Programscol B$69K
Owns and owesPt X
$114K
net assets · Ln 32
Cash and savingsLn 1–2$49K
Total assetsLn 16$114K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Investment incomeLn 3$836
Other incomeLn 4–11$87K
Total revenueLn 12$90K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$12K
Cash and savings togetherLn 1–2$49K
Land, buildings, equipmentLn 10c$55K
Total assetsLn 16$114K
LiabilitiesLn 26$0
Net assetsLn 32$114K
OperationsPt I, VI
EmployeesI 57
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 FY23End FY23
Cash and savingsLn 1–2$30K$49K
Land, buildings, equipmentLn 10c$54K$55K
Total assetsLn 16$95K$114K
LiabilitiesLn 26$2K$0
Net assetsLn 32$93K$114K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$10K$10K
Benefits paid to or for membersLn 4$1K$1K
Other salaries and wagesLn 7$20K$20K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$195$195
OccupancyLn 16$16K$16K
Conferences, conventions and meetingsLn 19$756$756
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$8K$8K
Total functional expensesLn 25$69K$69K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $90K$92K−$1K$125K 990 PDF
FY2024 Not on file
FY2023 Viewing $90K$69K$21K$114K 990 PDF
FY2022 $70K$68K$2K$93K 990 PDF
FY2021 $68K$63K$6K$91K 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 FY2023 990 (6 parts)
Part I · Summary $90,181 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,563$2,700
I-9 Program service revenue$0
I-10 Investment incomePrior year $29$836
I-11 Other revenuePrior year $66,323$86,645
I-12 Total revenuePrior year $69,915$90,181
I-13 Grants and similar amounts paidPrior year $10,934$9,623
I-14 Benefits paid to membersPrior year $1,418$1,308
I-15 Salaries and benefitsPrior year $23,422$21,815
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $32,480$36,304
I-18 Total expensesPrior year $68,254$69,050
I-19 Revenue less expensesPrior year $1,661$21,131
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $90,181 across 8 lines filed
Lines not itemized here account for $51,918 of total revenue; see the IRS return.
VIII-1b Membership dues$1,420
VIII-1f All other contributions, gifts and grants$1,280
VIII-1h Total contributions, gifts and grants$2,700
VIII-3 Investment incomeRelated to mission $836$836
VIII-6 Net rental income or loss$1,950
VIII-8 Net income from fundraising events$31,087
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,690$1,690
VIII-12 Total revenueRelated to mission $2,526$90,181
Part IX · Statement of functional expenses $69,050 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $9,623$9,623
IX-4 Benefits paid to or for membersPrograms $1,308$1,308
IX-7 Other salaries and wagesPrograms $20,265$20,265
IX-10 Payroll taxesPrograms $1,550$1,550
IX-11c Accounting feesPrograms $1,807$1,807
IX-12 Advertising and promotionPrograms $1,752$1,752
IX-13 Office expensesPrograms $195$195
IX-16 OccupancyPrograms $15,885$15,885
IX-19 Conferences, conventions and meetingsPrograms $756$756
IX-22 Depreciation, depletion and amortizationPrograms $3,117$3,117
IX-23 InsurancePrograms $4,873$4,873
IX-24 Other expenses (24a–d)Programs $7,919$7,919
IX-25 Total functional expensesPrograms $69,050 · Management $0 · Fundraising $0$69,050
Part X · Balance sheet $114,208 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $19,683$37,679
X-2 Savings and temporary cash investmentsStart of year $10,732$11,567
X-8 Inventories for sale or useStart of year $10,100$10,100
X-10c Land, buildings and equipment, netStart of year $54,091$54,862
X-16 Total assetsStart of year $94,606$114,208
X-26 Total liabilitiesStart of year $1,530$0
X-32 Total net assets or fund balancesStart of year $93,076$114,208
X-33 Total liabilities and net assetsStart of year $94,606$114,208
Part XI · Reconciliation of net assets $114,208 net assets at year end
XI-1 Total revenue$90,181
XI-2 Total expenses$69,050
XI-3 Revenue less expenses$21,131
XI-4 Net assets at start of year$93,076
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$114,208

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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