Oliver D Nicholson Post 221

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

The american legion is a patriotic veterans organization devoted to mutual helpfulness. IT is the nation's largest wartime veterans service organization, committed to mentoring youth and sponsorship of wholesome programs in our communites,advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0224604) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Run by 12 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $36K a year · 16% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
11.8 mo
of spending, in cash
11.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$143K
32% of total assets
Liabilities are 32% of assets.
Pt X · Ln 26
Independent board members
650
of 650 voting members
650 of 650 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$319K
+36% vs prior year
Spent
$354K
To programs
100%
Net assets
$306K
By yearFY2020–FY2025
Revenue
$319K
FY2025▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2020$53K
FY2021$79K
FY2022$117K
FY2023$237K
FY2024$234K
FY2025$319K
Expenses
$354K
FY2025▲ +135%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$100K
FY2023$158K
FY2024$150K
FY2025$354K
Net assets
$306K
FY2025▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$152K
FY2021$160K
FY2022$178K
FY2023$257K
FY2024$341K
FY2025$306K

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

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% · $354K

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

Something off? Claim to add context

Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
Finance Offi
$0Pt VII · Sec A
See Oliver D Nicholson Post 221 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 communities through mentorship, patriotic programs, and advocacy.

Questions for Oliver D Nicholson Post 221

Tap to ask. Oliver D Nicholson Post 221 sees how many people are interested.

Your first name shows with your question. Oliver D Nicholson Post 221 answers here, for everyone.

1 program · in their own filed words · FY2024
01

Mentoring youth and sponsorship of wholesome programs in our communites, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 51-0224604) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$319K
Ln 12
Other incomeLn 4–11$282K
Gifts and grantsLn 1h$35K
Investment incomeLn 3$3K
Money outPt IX
$354K
Ln 25
Programscol B$354K
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$348K
Total assetsLn 16$449K
LiabilitiesLn 26$143K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a650
IndependentVI 1b650
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Government grantsLn 1e$26K
Fees for servicesLn 2g$300
Investment incomeLn 3$3K
Other incomeLn 4–11$282K
Total revenueLn 12$319K
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$237K
Cash and savings togetherLn 1–2$348K
Land, buildings, equipmentLn 10c$102K
Total assetsLn 16$449K
LiabilitiesLn 26$143K
Net assetsLn 32$306K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
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$239K$348K
Land, buildings, equipmentLn 10c$102K$102K
Total assetsLn 16$341K$449K
LiabilitiesLn 26$0$143K
Net assetsLn 32$341K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$870$870
Other fees for servicesLn 11g$7K$7K
Advertising and promotionLn 12$194K$194K
Office expensesLn 13$18K$18K
OccupancyLn 16$86K$86K
Conferences, conventions and meetingsLn 19$300$300
InterestLn 20$3K$3K
Payments to affiliatesLn 21$19K$19K
InsuranceLn 23$25K$25K
Total functional expensesLn 25$354K$354K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Dec 1, 2025 $319K$354K−$35K$306K 990 PDF
FY2024Filed with the IRS Sep 23, 2024 $234K$150K$84K$341K 990 PDF
FY2023Filed with the IRS Dec 20, 2023 $237K$158K$79K$257K 990 PDF
FY2022Filed with the IRS Nov 2, 2022 $117K$100K$16K$178K 990 PDF
FY2021Filed with the IRS Nov 29, 2021 $79K$160K 990 PDF
FY2020Filed with the IRS Jul 15, 2021 $53K$152K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $319,239 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,354$34,540
I-9 Program service revenuePrior year $750$300
I-10 Investment income$2,584
I-11 Other revenuePrior year $222,003$281,815
I-12 Total revenuePrior year $234,107$319,239
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 $150,396$353,997
I-18 Total expensesPrior year $150,396$353,997
I-19 Revenue less expensesPrior year $83,711−$34,758
Part VI · Governance 650 of 650 board members independent, 4 to look at
VI-1a Voting members of the governing body650
VI-1b Independent voting members650
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 $319,239 across 6 lines filed
Lines not itemized here account for $281,815 of total revenue; see the IRS return.
VIII-1b Membership dues$8,214
VIII-1e Government grants$26,326
VIII-1h Total contributions, gifts and grants$34,540
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $300$300
VIII-3 Investment incomeRelated to mission $2,584$2,584
VIII-12 Total revenueRelated to mission $2,584 · Excluded from tax $282,115$319,239
Part IX · Statement of functional expenses $353,997 across 9 lines filed
IX-11c Accounting feesPrograms $870$870
IX-11g Other fees for servicesPrograms $6,875$6,875
IX-12 Advertising and promotionPrograms $194,453$194,453
IX-13 Office expensesPrograms $18,248$18,248
IX-16 OccupancyPrograms $85,892$85,892
IX-19 Conferences, conventions and meetingsPrograms $300$300
IX-20 InterestPrograms $2,584$2,584
IX-21 Payments to affiliatesPrograms $19,317$19,317
IX-23 InsurancePrograms $25,458$25,458
IX-25 Total functional expensesPrograms $353,997 · Management $0 · Fundraising $0$353,997
Part X · Balance sheet $449,305 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $200,589$110,934
X-2 Savings and temporary cash investmentsStart of year $38,719$236,864
X-10c Land, buildings and equipment, netStart of year $101,507$101,507
X-16 Total assetsStart of year $340,815$449,305
X-24 Unsecured notes and loans payable$143,248
X-26 Total liabilitiesStart of year $0$143,248
X-27 Net assets without donor restrictionsStart of year $340,815$306,057
X-32 Total net assets or fund balancesStart of year $340,815$306,057
X-33 Total liabilities and net assetsStart of year $340,815$449,305
Part XI · Reconciliation of net assets $306,057 net assets at year end
XI-1 Total revenue$319,239
XI-2 Total expenses$353,997
XI-3 Revenue less expenses−$34,758
XI-4 Net assets at start of year$340,815
XI-10 Net assets at end of year$306,057

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

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.