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Oliver D Nicholson Post 221 FY2023 filing

Tax-deductible

Niceville, FL501(c)(19)EIN 51-0224604Revenue $237K in FY2023

On file with the IRS444 John Sims Pkwy E, 32578-2026 · Niceville, FLTax-exempt since Mar 1946

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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.

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

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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 $36K a year · 16% 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
12 mo
of spending, in cash
Looks good: 11.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$136
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
650
of 650 voting members
Looks good: 650 of 650 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$237K
+103% vs prior year
Spent
$158K
To programs
100%
Net assets
$257K
By yearFY2020–FY2025
Revenue
$237K
FY2023▲ +103%
Tap a bar for its year
Revenue by fiscal year
FY2020$53K
FY2021$79K
FY2022$117K
FY2023$237K
FY2024$234K
FY2025$319K
Expenses
$158K
FY2023▲ +57%
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
$257K
FY2023▲ +44%
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 FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
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% · $158K

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

1 person listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Lenora Ellison
Finance Offi
$0Pt VII · Sec A
See Oliver D Nicholson Post 221 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 and communities through mentorship, patriotic programs, and advocacy.

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1 program · in their own filed words · FY2022
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.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$237K
Ln 12
Other incomeLn 4–11$213K
Gifts and grantsLn 1h$24K
Fees for servicesLn 2g$100
Money outPt IX
$158K
Ln 25
Programscol B$158K
Owns and owesPt X
$257K
net assets · Ln 32
Cash and savingsLn 1–2$155K
Total assetsLn 16$257K
LiabilitiesLn 26$136
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$24K
Government grantsLn 1e$17K
Fees for servicesLn 2g$100
Other incomeLn 4–11$213K
Total revenueLn 12$237K
Assets in detailPt X, end of year
CashLn 1$116K
SavingsLn 2$39K
Cash and savings togetherLn 1–2$155K
Land, buildings, equipmentLn 10c$102K
Total assetsLn 16$257K
LiabilitiesLn 26$136
Net assetsLn 32$257K
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 FY23End FY23
Cash and savingsLn 1–2$78K$155K
Land, buildings, equipmentLn 10c$102K$102K
Total assetsLn 16$180K$257K
LiabilitiesLn 26$2K$136
Net assetsLn 32$178K$257K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$805$805
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$47K$47K
Office expensesLn 13$6K$6K
OccupancyLn 16$88K$88K
Conferences, conventions and meetingsLn 19$230$230
Payments to affiliatesLn 21$3K$3K
InsuranceLn 23$9K$9K
Total functional expensesLn 25$158K$158K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $319K$354K−$35K$306K 990 PDF
FY2024 $234K$150K$84K$341K 990 PDF
FY2023 Viewing $237K$158K$79K$257K 990 PDF
FY2022 $117K$100K$16K$178K 990 PDF
FY2021 $79K$160K 990 PDF
FY2020 $53K$152K 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 FY2023 990 (6 parts)
Part I · Summary $236,833 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,745$23,787
I-9 Program service revenuePrior year $528$100
I-10 Investment income$0
I-11 Other revenuePrior year $90,317$212,946
I-12 Total revenuePrior year $116,590$236,833
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 $100,425$158,077
I-18 Total expensesPrior year $100,425$158,077
I-19 Revenue less expensesPrior year $16,165$78,756
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 $236,833 across 5 lines filed
Lines not itemized here account for $212,946 of total revenue; see the IRS return.
VIII-1b Membership dues$7,283
VIII-1e Government grants$16,504
VIII-1h Total contributions, gifts and grants$23,787
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $100$100
VIII-12 Total revenueExcluded from tax $213,046$236,833
Part IX · Statement of functional expenses $158,077 across 8 lines filed
IX-11c Accounting feesPrograms $805$805
IX-11g Other fees for servicesPrograms $4,797$4,797
IX-12 Advertising and promotionPrograms $46,682$46,682
IX-13 Office expensesPrograms $5,906$5,906
IX-16 OccupancyPrograms $88,296$88,296
IX-19 Conferences, conventions and meetingsPrograms $230$230
IX-21 Payments to affiliatesPrograms $2,752$2,752
IX-23 InsurancePrograms $8,609$8,609
IX-25 Total functional expensesPrograms $158,077 · Management $0 · Fundraising $0$158,077
Part X · Balance sheet $257,240 assets, 9 lines filed
Asset lines not itemized here account for $1,092; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $39,772$115,922
X-2 Savings and temporary cash investmentsStart of year $38,719$38,719
X-10c Land, buildings and equipment, netStart of year $101,507$101,507
X-16 Total assetsStart of year $180,184$257,240
X-25 Other liabilitiesStart of year $1,836$136
X-26 Total liabilitiesStart of year $1,836$136
X-27 Net assets without donor restrictionsStart of year $178,348$257,104
X-32 Total net assets or fund balancesStart of year $178,348$257,104
X-33 Total liabilities and net assetsStart of year $180,184$257,240
Part XI · Reconciliation of net assets $257,104 net assets at year end
XI-1 Total revenue$236,833
XI-2 Total expenses$158,077
XI-3 Revenue less expenses$78,756
XI-4 Net assets at start of year$178,348
XI-10 Net assets at end of year$257,104

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

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