Department Headquarters

Tax-deductible

Louisville, KY501(c)(19)EIN 61-0118360

To uphold and defend the constitution of the united states of america, to foster and perpetuate americanism and to preserve the mem0ries and incidents of our associations in the great wars.

501(c)(19) charity; gifts are tax-deductible.
Run by 25 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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
1 of 5
filings with a surplus
Average deficit $85K a year · 22% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$40K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 28 voting members
Looks good: 26 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$305K
-32% vs prior year
Spent
$551K
Net assets
$805K
By yearFY2021–FY2025
Revenue
$305K
FY2025▼ -32%
Revenue by fiscal year
FY2021$391K
FY2022$446K
FY2023$382K
FY2024$446K
FY2025$305K
Expenses
$551K
FY2025▲ +12%
Expenses by fiscal year
FY2021$404K
FY2022$379K
FY2023$567K
FY2024$493K
FY2025$551K
Net assets
$805K
FY2025▼ -21%
Net assets by fiscal year
FY2021$1.2M
FY2022$1.2M
FY2023$1.0M
FY2024$1.0M
FY2025$805K

From the FY2025 Form 990 (year ending May 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

What each dollar paid for.

Fundraising 13% · $70K

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

Who runs it and what they're paid

28 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Service Director
$20,400Pt VII · Sec A
$19,350Pt VII · Sec A
Chaplin
$0Pt VII · Sec A
Sergeant-At-Arms
$0Pt VII · Sec A
National Executive Committ
$0Pt VII · Sec A
Alt. National Executive Co
$0Pt VII · Sec A
District Commander (7)
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Pat Keefe—$33,614$31,377$13,292—
Larry Abshire————$29,826
Stan Adler————$20,809
Anthony Johnson$20,400$18,150———
Sidney Shouse$19,350————
Steve Martin————$1,487

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Department Headquarters executive salaries →

Are you one of these people? Claim this org to confirm your role

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

Defends the Constitution, promotes Americanism, and preserves memories of wartime service.

Provided by the organization

This section is blank until Department Headquarters claims this page.

Know this organization? Claim it to add your story

1 program service, described in the organization's own filed words · FY2024.
01

To foster and perpetuate americanism

Pt IX · col B

Run this program? Claim this org to tell your story

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $60K · 2024–2024
American Legion Dept of TNTN · FY2024$10,000
American Legion Dept of AlabamaFY2024$10,000
36 Dept of North CarolinaNC · FY2024$10,000
American Legion Dept of GeorgiaFY2024$10,000
American Legion Dept of FloridaFY2024$10,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$305K
Ln 12
Fees for servicesLn 2g$265K
Gifts and grantsLn 1h$84K
Investment incomeLn 3$9K
Money outPt IX
$551K
Ln 25
Fundraisingcol D$70K
Owns and owesPt X
$805K
net assets · Ln 32
Cash and savingsLn 1–2$461K
Total assetsLn 16$810K
LiabilitiesLn 26$5K
PeoplePt VI, VII
28
listed · VII A
PaidVII A2
Voting boardVI 1a28
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$84K
Fundraising eventsLn 1c$70K
Fees for servicesLn 2g$265K
Investment incomeLn 3$9K
Gains on assetsLn 7−$13K
Total revenueLn 12$305K
Assets in detailPt X, end of year
CashLn 1$217K
SavingsLn 2$244K
Cash and savings togetherLn 1–2$461K
InvestmentsLn 11–13$305K
Land, buildings, equipmentLn 10c$43K
Total assetsLn 16$810K
LiabilitiesLn 26$5K
Net assetsLn 32$805K
OperationsPt I, VI
EmployeesI 56
VolunteersI 625
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$679K$461K
InvestmentsLn 11–13$282K$305K
Land, buildings, equipmentLn 10c$59K$43K
Total assetsLn 16$1.0M$810K
LiabilitiesLn 26$2K$5K
Net assetsLn 32$1.0M$805K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$60K
Grants to domestic individualsLn 2$1K
Pay of current officers, directors and key staffLn 5$60K
Other salaries and wagesLn 7$95K
Payroll taxesLn 10$12K
Accounting feesLn 11c$11K
Investment management feesLn 11f$4K
Other fees for servicesLn 11g$14K
Advertising and promotionLn 12$3K
Office expensesLn 13$84K
TravelLn 17$56K
Conferences, conventions and meetingsLn 19$73K
Depreciation, depletion and amortizationLn 22$14K
InsuranceLn 23$23K
Other expenses (24a–d)Ln 24$41K
Total functional expensesLn 25$551K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $305K$551K−$246K$805K 990 PDF
FY2024 $446K$493K−$46K$1.0M 990 PDF
FY2023 $382K$567K−$185K$1.0M 990 PDF
FY2022 $446K$379K$67K$1.2M 990 PDF
FY2021 $391K$404K−$13K$1.2M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 $305,122 across 9 lines filed
VIII-1c Fundraising events$70,044
VIII-1f All other contributions, gifts and grants$13,600
VIII-1h Total contributions, gifts and grants$83,644
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265,304$265,304
VIII-3 Investment incomeExcluded from tax $9,371$9,371
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$12,637−$12,637
VIII-8 Net income from fundraising eventsExcluded from tax −$40,920−$40,920
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $360$360
VIII-12 Total revenueRelated to mission $265,664 · Unrelated business $0 · Excluded from tax −$44,186$305,122
Part IX · Statement of functional expenses $551,432 across 15 lines filed
IX-1 Grants to domestic organizations$60,000
IX-2 Grants to domestic individuals$1,463
IX-5 Pay of current officers, directors and key staff$60,500
IX-7 Other salaries and wages$94,699
IX-10 Payroll taxes$12,266
IX-11c Accounting fees$11,000
IX-11f Investment management fees$3,699
IX-11g Other fees for services$14,231
IX-12 Advertising and promotion$2,934
IX-13 Office expenses$84,092
IX-17 Travel$56,225
IX-19 Conferences, conventions and meetings$72,799
IX-22 Depreciation, depletion and amortization$13,845
IX-23 Insurance$23,156
IX-24 Other expenses (24a–d)$40,523
IX-25 Total functional expenses$551,432
Part X · Balance sheet $810,099 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $426,502$217,045
X-2 Savings and temporary cash investmentsStart of year $252,259$244,001
X-8 Inventories for sale or useStart of year $300$300
X-10c Land, buildings and equipment, netStart of year $59,225$43,265
X-11 Publicly traded securitiesStart of year $281,761$305,488
X-16 Total assetsStart of year $1,020,047$810,099
X-17 Accounts payable and accrued expenses$2,635
X-25 Other liabilitiesStart of year $2,495$2,495
X-26 Total liabilitiesStart of year $2,495$5,130
X-27 Net assets without donor restrictionsStart of year $1,017,552$804,969
X-32 Total net assets or fund balancesStart of year $1,017,552$804,969
X-33 Total liabilities and net assetsStart of year $1,020,047$810,099
Part XI · Reconciliation of net assets $804,969 net assets at year end
XI-1 Total revenue$305,122
XI-2 Total expenses$551,432
XI-3 Revenue less expenses−$246,310
XI-4 Net assets at start of year$1,017,552
XI-5 Net unrealized gains (losses) on investments$33,727
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$804,969

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

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

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.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street 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, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.