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American Legion Post 503

Tax-deductible

Calabash, NC501(c)(19)Since 1998EIN 56-2189359

Support of US military veterans and their families

501(c)(19) charity; gifts are tax-deductible.
17¢ of each $1 spent went to programs.
Run by 75 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
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
4 of 4
filings with a surplus
Average surplus $55K a year · 34% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
17%
of spending
Concern: 17% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
21 mo
of spending, in cash
Looks good: 21.0 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
0
of 15 voting members
Concern: none of 15 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$173K
+7% vs prior year
Spent
$129K
To programs
17%
Net assets
$900K
By yearFY2021–FY2025
Revenue
$173K
FY2025▲ +7%
Revenue by fiscal year
FY2021$138K
FY2023$188K
FY2024$168K
FY2025$161K
FY2025$173K
Expenses
$129K
FY2025▲ +3%
Expenses by fiscal year
FY2021$65K
FY2023$127K
FY2024$116K
FY2025$126K
FY2025$129K
Net assets
$900K
FY2025▲ +5%
Net assets by fiscal year
FY2021$684K
FY2023$769K
FY2024$821K
FY2025$856K
FY2025$900K

From the FY2025 Form 990 · 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

17 cents of each dollar spent went to programs.

Program services 17% · $22K Management & general 68% · $88K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation
Brian Phelps
Commander
$0Pt VII · Sec A
Daniel O'Connell
1st Vice Commander
$0Pt VII · Sec A
Charles Good
2nd Vice Commander
$0Pt VII · Sec A
Dale Smith
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Spadaccini
Resource Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 503 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 US military veterans and their families with support and resources.

Provided by the organization

This section is blank until American Legion Post 503 claims this page.

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1 program service, described in the organization's own filed words · FY2025.
01

Support of various patriotic activites organized for us military veterans, along with non-profit programs ranging from NC trooper program and american legion boys and girls state programs

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$173K
Ln 12
Other incomeLn 4–11$148K
Gifts and grantsLn 1h$22K
Investment incomeLn 3$3K
Money outPt IX
$129K
Ln 25
Programscol B$22K
Managementcol C$88K
Owns and owesPt X
$900K
net assets · Ln 32
Cash and savingsLn 1–2$226K
Total assetsLn 16$900K
LiabilitiesLn 26$0
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Fundraising eventsLn 1c$0
Investment incomeLn 3$3K
Other incomeLn 4–11$148K
Total revenueLn 12$173K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$153K
Cash and savings togetherLn 1–2$226K
Land, buildings, equipmentLn 10c$625K
Total assetsLn 16$900K
LiabilitiesLn 26$0
Net assetsLn 32$900K
OperationsPt I, VI
EmployeesI 50
VolunteersI 675
Fiscal year endsHeaderDecember
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$212K$226K
Land, buildings, equipmentLn 10c$609K$625K
Total assetsLn 16$856K$900K
LiabilitiesLn 26$0$0
Net assetsLn 32$856K$900K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22K$22K
Accounting feesLn 11c$750$0$750$0
Office expensesLn 13$915$0$915$0
Conferences, conventions and meetingsLn 19$2K$0$2K$0
Payments to affiliatesLn 21$13K$0$13K$0
Depreciation, depletion and amortizationLn 22$19K$0$0$0
InsuranceLn 23$7K$0$7K$0
All other expensesLn 24e$65K$0$65K$0
Total functional expensesLn 25$129K$22K$88K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $161K$126K$35K$856K 990 PDF
FY2024 $168K$116K$52K$821K 990 PDF
FY2023 $188K$127K$61K$769K 990 PDF
FY2022 Not on file
FY2021 $138K$65K$73K$684K 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 (4 parts)
Part VIII · Statement of revenue $172,657 across 8 lines filed
Lines not itemized here account for $137,420 of total revenue; see the IRS return.
VIII-1b Membership dues$19,594
VIII-1c Fundraising events$0
VIII-1f All other contributions, gifts and grants$1,920
VIII-1h Total contributions, gifts and grants$21,514
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$3,357
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,366 · Unrelated business $0 · Excluded from tax $0$10,366
VIII-12 Total revenueRelated to mission $110,081 · Unrelated business $41,062 · Excluded from tax $0$172,657
Part IX · Statement of functional expenses $129,098 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $22,114$22,114
IX-11c Accounting feesPrograms $0 · Management $750 · Fundraising $0$750
IX-13 Office expensesPrograms $0 · Management $915 · Fundraising $0$915
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $1,630 · Fundraising $0$1,630
IX-21 Payments to affiliatesPrograms $0 · Management $13,385 · Fundraising $0$13,385
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$19,006
IX-23 InsurancePrograms $0 · Management $6,514 · Fundraising $0$6,514
IX-24e All other expensesPrograms $0 · Management $64,784 · Fundraising $0$64,784
IX-25 Total functional expensesPrograms $22,114 · Management $87,978 · Fundraising $0$129,098
Part X · Balance sheet $899,621 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $62,679$72,263
X-2 Savings and temporary cash investmentsStart of year $149,796$153,477
X-8 Inventories for sale or useStart of year $34,978$48,939
X-10c Land, buildings and equipment, netStart of year $608,609$624,942
X-16 Total assetsStart of year $856,062$899,621
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $856,062$899,621
X-33 Total liabilities and net assetsStart of year $856,062$899,621
Part XI · Reconciliation of net assets $899,621 net assets at year end
XI-1 Total revenue$172,657
XI-2 Total expenses$129,098
XI-3 Revenue less expenses$43,559
XI-4 Net assets at start of year$856,062
XI-10 Net assets at end of year$899,621

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

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