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American Legion Post 135 INC

Tax-deductible

Naples, FLUnknown exempt organization EIN 59-6200334Revenue $391K in FY2021

On file with the IRS2296 Tamiami Trail East · Naples, FL

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Assist Veterans and their families and to contribute where we are able to within our community

Tax-exempt charity; gifts are tax-deductible.
4¢ of each $1 spent went to programs.
Run by 30 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
IRS Pub. 78
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $9K a year · 3% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
4%
of spending
Concern: 4% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$142K
55% of total assets
Fine: liabilities are 55% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
260
of 260 voting members
Looks good: 260 of 260 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$391K
+64% vs prior year
Spent
$342K
To programs
4%
Net assets
$114K
By yearFY2020–FY2021
Revenue
$391K
FY2021▲ +64%
Tap a bar for its year
Revenue by fiscal year
FY2020$238K
FY2021$391K
Expenses
$342K
FY2021▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$270K
FY2021$342K
Net assets
$114K
FY2021▲ +74%
Tap a bar for its year
Net assets by fiscal year
FY2020$66K
FY2021$114K

From the FY2021 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated. Listed in IRS Pub. 78 (as of October 2026). Latest filing on record: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

4 cents of each dollar spent went to programs.

Program services 4% · $15K Management & general 49% · $167K Fundraising 47% · $160K

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

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation
Edward Messer
Commander
$0Pt VII · Sec A
John Stetler
1st Vice Cmdr
$0Pt VII · Sec A
Robert Zimmerman
2nd Vice Cmdr
$0Pt VII · Sec A
Bob Miller
3rd Vice Cmdr
$0Pt VII · Sec A
$0Pt VII · Sec A
Nick Demarco
Finance Officer
$0Pt VII · Sec A
Fred Mesler
Chaplain
$0Pt VII · Sec A
Kathy Lynch
Sgt of Arms
$0Pt VII · Sec A
See American Legion Post 135 INC 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 and their families, and contributes to the local community.

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Provided by the organization

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3 programs · $15K · in their own filed words · FY2021
01

Veterans Affairs and Rehabilitation

temporary financial assistance provided and provided ceremonial funeral honors for veterans

$7Kprogram expense
02

Americanism

granted scholarships to high schools senior to help with college expenses. Flag etiquette booklets and flags given out to promote patriotism.

$7Kprogram expense
03

Children and Youth Aid

awarded medals to high school ROTC seniors for military excellence and scholastic excellence.

$1Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$391K
Ln 12
Other incomeLn 4–11$278K
Gifts and grantsLn 1h$111K
Fees for servicesLn 2g$2K
Money outPt IX
$342K
Ln 25
Programscol B$15K
Managementcol C$167K
Fundraisingcol D$160K
Owns and owesPt X
$114K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$256K
LiabilitiesLn 26$142K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a260
IndependentVI 1b260
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$111K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$2K
Other incomeLn 4–11$278K
Total revenueLn 12$391K
Assets in detailPt X, end of year
CashLn 1$58K
Cash and savings togetherLn 1–2$58K
Land, buildings, equipmentLn 10c$198K
Total assetsLn 16$256K
LiabilitiesLn 26$142K
Net assetsLn 32$114K
OperationsPt I, VI
EmployeesI 59
VolunteersI 630
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$71K$58K
Land, buildings, equipmentLn 10c$205K$198K
Total assetsLn 16$276K$256K
LiabilitiesLn 26$210K$142K
Net assetsLn 32$66K$114K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7K$7K
Grants to domestic individualsLn 2$1K$1K
Other salaries and wagesLn 7$132K$0$0$132K
Payroll taxesLn 10$11K$0$0$11K
Accounting feesLn 11c$6K$0$6K$0
TravelLn 17$2K$2K$0$0
Conferences, conventions and meetingsLn 19$550$550$0$0
InterestLn 20$12K$0$12K$0
Payments to affiliatesLn 21$18K$0$18K$0
Depreciation, depletion and amortizationLn 22$37K$0$37K$0
InsuranceLn 23$30K$0$30K$0
Other expenses (24a–d)Ln 24$13K$0$13K$0
All other expensesLn 24e$73K$4K$51K$18K
Total functional expensesLn 25$342K$15K$167K$160K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $391K$342K$49K$114K 990 PDF
FY2020 $238K$270K−$32K$66K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $390,776 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $71,191$110,730
I-9 Program service revenuePrior year $1,201$2,133
I-10 Investment income$0
I-11 Other revenuePrior year $165,845$277,913
I-12 Total revenuePrior year $238,237$390,776
I-13 Grants and similar amounts paidPrior year $5,454$7,949
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $130,935$142,488
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $133,647$191,520
I-18 Total expensesPrior year $270,036$341,957
I-19 Revenue less expensesPrior year −$31,799$48,819
Part VI · Governance 260 of 260 board members independent, 3 to look at
VI-1a Voting members of the governing body260
VI-1b Independent voting members260
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 $390,776 across 6 lines filed
Lines not itemized here account for $114,146 of total revenue; see the IRS return.
VIII-1b Membership dues$26,611
VIII-1c Fundraising events$1,179
VIII-1f All other contributions, gifts and grants$82,940
VIII-1h Total contributions, gifts and grants$110,730
VIII-8 Net income from fundraising eventsUnrelated business −$244 · Excluded from tax $166,144$165,900
VIII-12 Total revenueRelated to mission $2,133 · Unrelated business −$244 · Excluded from tax $278,157$390,776
Part IX · Statement of functional expenses $341,957 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $6,919$6,919
IX-2 Grants to domestic individualsPrograms $1,030$1,030
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $131,795$131,795
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $10,693$10,693
IX-11c Accounting feesPrograms $0 · Management $5,850 · Fundraising $0$5,850
IX-17 TravelPrograms $2,255 · Management $0 · Fundraising $0$2,255
IX-19 Conferences, conventions and meetingsPrograms $550 · Management $0 · Fundraising $0$550
IX-20 InterestPrograms $0 · Management $12,115 · Fundraising $0$12,115
IX-21 Payments to affiliatesPrograms $0 · Management $17,925 · Fundraising $0$17,925
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $37,023 · Fundraising $0$37,023
IX-23 InsurancePrograms $0 · Management $30,063 · Fundraising $0$30,063
IX-24 Other expenses (24a–d)Programs $0 · Management $13,164 · Fundraising $0$13,164
IX-24e All other expensesPrograms $4,446 · Management $50,534 · Fundraising $17,595$72,575
IX-25 Total functional expensesPrograms $15,200 · Management $166,674 · Fundraising $160,083$341,957
Part X · Balance sheet $256,333 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $70,526$57,627
X-9 Prepaid expenses and deferred chargesStart of year $928$928
X-10c Land, buildings and equipment, netStart of year $204,556$197,778
X-16 Total assetsStart of year $276,010$256,333
X-24 Unsecured notes and loans payableStart of year $37,600$37,600
X-25 Other liabilitiesStart of year $3,465$5,627
X-26 Total liabilitiesStart of year $210,463$141,999
X-32 Total net assets or fund balancesStart of year $65,547$114,334
X-33 Total liabilities and net assetsStart of year $276,010$256,333
Part XI · Reconciliation of net assets $114,334 net assets at year end
XI-1 Total revenue$390,776
XI-2 Total expenses$341,957
XI-3 Revenue less expenses$48,819
XI-4 Net assets at start of year$65,547
XI-8 Prior period adjustments−$32
XI-10 Net assets at end of year$114,334

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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