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Department Headquarters FY2021 filing

Tax-deductible

Louisville, KY501(c)(19)EIN 61-0118360Revenue $391K in FY2021

On file with the IRS5536 New Cut Rd, 40214-4330 · Louisville, KYTax-exempt since Mar 1946

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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.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2021 · 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
$52K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
34 mo
of spending, in cash
Looks good: 34.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 26 voting members
Looks good: 23 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$391K
Spent
$404K
Net assets
$1.2M
By yearFY2021–FY2025
Revenue
$391K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$391K
FY2022$446K
FY2023$382K
FY2024$446K
FY2025$305K
Expenses
$404K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$404K
FY2022$379K
FY2023$567K
FY2024$493K
FY2025$551K
Net assets
$1.2M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.2M
FY2023$1.0M
FY2024$1.0M
FY2025$805K

From the FY2021 Form 990 (year ending May 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 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

Who runs it and what they're paid

26 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$29,826Pt VII · Sec A
Stan Adler
Service Director
$20,809Pt VII · Sec A
Steve Martin
District Commander
$1,487Pt VII · Sec A
Rhonda Fields-Hay
Vice Commander
$0Pt VII · Sec A
Steve Orr
Chaplain
$0Pt VII · Sec A
Bronston Bradley
Sergeant-At-Arms
$0Pt VII · Sec A
William O Moore JR
National Executive Committ
$0Pt VII · Sec A
Michael Moses
Alt. National Exec. Commit
$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 →

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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

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

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Provided by the organization

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1 program · in their own filed words · FY2020
01

To foster and perpetuate americanism

Pt IX · col B

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
The American Legion Dept of SCSC · FY2024$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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$391K
Ln 12
Fees for servicesLn 2g$338K
Other incomeLn 4–11$43K
Investment incomeLn 3$9K
Money outPt IX
$404K
Ln 25
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$2K
PeoplePt VI, VII
26
listed · VII A
PaidVII A3
Voting boardVI 1a26
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$655
Fees for servicesLn 2g$338K
Investment incomeLn 3$9K
Other incomeLn 4–11$43K
Total revenueLn 12$391K
Assets in detailPt X, end of year
CashLn 1$595K
SavingsLn 2$548K
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$13K
Total assetsLn 16$1.2M
LiabilitiesLn 26$2K
Net assetsLn 32$1.2M
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 FY21End FY21
Cash and savingsLn 1–2$999K$1.1M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.0M$1.2M
LiabilitiesLn 26$6K$2K
Net assetsLn 32$1.0M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K
Other salaries and wagesLn 7$100K
Payroll taxesLn 10$13K
Accounting feesLn 11c$13K
Advertising and promotionLn 12$5K
Office expensesLn 13$8K
OccupancyLn 16$796
TravelLn 17$34K
Travel and entertainment for public officialsLn 18$112K
Conferences, conventions and meetingsLn 19$21K
InsuranceLn 23$21K
Other expenses (24a–d)Ln 24$24K
All other expensesLn 24e$550
Total functional expensesLn 25$404K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $391K$404K−$13K$1.2M 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 FY2021 990 (6 parts)
Part I · Summary $390,852 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,077$655
I-9 Program service revenuePrior year $296,177$338,260
I-10 Investment incomePrior year $16,230$9,300
I-11 Other revenuePrior year $47,728$42,637
I-12 Total revenuePrior year $375,212$390,852
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $155,816$162,886
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $266,848$240,704
I-18 Total expensesPrior year $422,664$403,590
I-19 Revenue less expensesPrior year −$47,452−$12,738
Part VI · Governance 23 of 26 board members independent, 3 to look at
VI-1a Voting members of the governing body26
VI-1b Independent voting members23
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $390,852 across 7 lines filed
VIII-1f All other contributions, gifts and grants$655
VIII-1h Total contributions, gifts and grants$655
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $338,260$338,260
VIII-3 Investment incomeExcluded from tax $9,300$9,300
VIII-8 Net income from fundraising eventsExcluded from tax $36,872$36,872
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,765$5,765
VIII-12 Total revenueRelated to mission $344,025 · Unrelated business $0 · Excluded from tax $46,172$390,852
Part IX · Statement of functional expenses $403,590 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$49,792
IX-7 Other salaries and wages$99,998
IX-10 Payroll taxes$13,096
IX-11c Accounting fees$13,315
IX-12 Advertising and promotion$5,337
IX-13 Office expenses$8,140
IX-16 Occupancy$796
IX-17 Travel$34,323
IX-18 Travel and entertainment for public officials$112,123
IX-19 Conferences, conventions and meetings$20,860
IX-23 Insurance$21,394
IX-24 Other expenses (24a–d)$23,866
IX-24e All other expenses$550
IX-25 Total functional expenses$403,590
Part X · Balance sheet $1,156,844 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $488,151$595,108
X-2 Savings and temporary cash investmentsStart of year $510,832$547,942
X-8 Inventories for sale or useStart of year $300$300
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $21,591$13,494
X-16 Total assetsStart of year $1,020,874$1,156,844
X-17 Accounts payable and accrued expensesStart of year $3,931$0
X-25 Other liabilitiesStart of year $2,495$2,495
X-26 Total liabilitiesStart of year $6,426$2,495
X-27 Net assets without donor restrictionsStart of year $1,014,448$1,154,349
X-32 Total net assets or fund balancesStart of year $1,014,448$1,154,349
X-33 Total liabilities and net assetsStart of year $1,020,874$1,156,844
Part XI · Reconciliation of net assets $1,154,349 net assets at year end
XI-1 Total revenue$390,852
XI-2 Total expenses$403,590
XI-3 Revenue less expenses−$12,738
XI-4 Net assets at start of year$1,014,448
XI-5 Net unrealized gains (losses) on investments$9,191
XI-8 Prior period adjustments$143,448
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,154,349

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

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