Department Headquarters FY2024 filing

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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) veterans' organization; the IRS lists gifts to it as tax-deductible.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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 · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
20 mo
of spending, in cash
Looks good: 20.2 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
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
$446K
+17% vs prior year
Spent
$493K
Net assets
$1.0M
By yearFY2021–FY2025
Revenue
$446K
FY2024▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$391K
FY2022$446K
FY2023$382K
FY2024$446K
FY2025$305K
Expenses
$493K
FY2024▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2021$404K
FY2022$379K
FY2023$567K
FY2024$493K
FY2025$551K
Net assets
$1.0M
FY2024▲ +0.8%
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 FY2024 Form 990 (year ending May 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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

What each dollar paid for.

Fundraising 14% · $67K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Adjutant
$33,614Pt VII · Sec A
Service Director
$18,150Pt VII · Sec A
Senior Vice Commander
$0Pt 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
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 →

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.

Questions for Department Headquarters

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Your first name shows with your question. Department Headquarters answers here, for everyone.

1 program · in their own filed words · FY2023
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
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 FY2024 990, line by line.

1The main four
Money inPt VIII
$446K
Ln 12
Fees for servicesLn 2g$314K
Gifts and grantsLn 1h$168K
Investment incomeLn 3$4K
Money outPt IX
$493K
Ln 25
Fundraisingcol D$67K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$829K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
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$168K
Fundraising eventsLn 1c$67K
Fees for servicesLn 2g$314K
Investment incomeLn 3$4K
Gains on assetsLn 7−$3K
Total revenueLn 12$446K
Assets in detailPt X, end of year
CashLn 1$427K
SavingsLn 2$402K
Cash and savings togetherLn 1–2$829K
InvestmentsLn 11–13$132K
Land, buildings, equipmentLn 10c$59K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
Net assetsLn 32$1.0M
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 FY24End FY24
Cash and savingsLn 1–2$833K$829K
InvestmentsLn 11–13$144K$132K
Land, buildings, equipmentLn 10c$35K$59K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$2K$2K
Net assetsLn 32$1.0M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$54K
Other salaries and wagesLn 7$95K
Payroll taxesLn 10$12K
Accounting feesLn 11c$16K
Investment management feesLn 11f$3K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$22K
Office expensesLn 13$38K
TravelLn 17$78K
Conferences, conventions and meetingsLn 19$97K
Depreciation, depletion and amortizationLn 22$8K
InsuranceLn 23$22K
Other expenses (24a–d)Ln 24$46K
All other expensesLn 24e$285
Total functional expensesLn 25$493K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 17, 2026 $305K$551K−$246K$805K 990 PDF
FY2024 ViewingFiled with the IRS Sep 26, 2024 $446K$493K−$46K$1.0M 990 PDF
FY2023Filed with the IRS Oct 2, 2023 $382K$567K−$185K$1.0M 990 PDF
FY2022Filed with the IRS Sep 12, 2022 $446K$379K$67K$1.2M 990 PDF
FY2021Filed with the IRS Jul 7, 2021 $391K$404K−$13K$1.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $446,497 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,013$168,474
I-9 Program service revenuePrior year $323,997$314,393
I-10 Investment incomePrior year $8,916$4,359
I-11 Other revenuePrior year −$11,402−$40,729
I-12 Total revenuePrior year $381,524$446,497
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 $147,903$161,377
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $418,860$331,602
I-18 Total expensesPrior year $566,763$492,979
I-19 Revenue less expensesPrior year −$185,239−$46,482
Part VI · Governance 26 of 28 board members independent, 3 to look at
VI-1a Voting members of the governing body28
VI-1b Independent voting members26
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 $446,497 across 10 lines filed
VIII-1c Fundraising events$66,672
VIII-1d Related organizations$91,229
VIII-1f All other contributions, gifts and grants$10,573
VIII-1h Total contributions, gifts and grants$168,474
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $314,393$314,393
VIII-3 Investment incomeExcluded from tax $6,921$6,921
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,562−$2,562
VIII-8 Net income from fundraising eventsExcluded from tax −$42,042−$42,042
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,313$1,313
VIII-12 Total revenueRelated to mission $315,706 · Unrelated business $0 · Excluded from tax −$37,683$446,497
Part IX · Statement of functional expenses $492,979 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$53,772
IX-7 Other salaries and wages$95,282
IX-10 Payroll taxes$12,323
IX-11c Accounting fees$16,350
IX-11f Investment management fees$3,252
IX-11g Other fees for services$1,587
IX-12 Advertising and promotion$22,430
IX-13 Office expenses$38,050
IX-17 Travel$77,674
IX-19 Conferences, conventions and meetings$96,650
IX-22 Depreciation, depletion and amortization$7,500
IX-23 Insurance$22,028
IX-24 Other expenses (24a–d)$45,796
IX-24e All other expenses$285
IX-25 Total functional expenses$492,979
Part X · Balance sheet $1,020,047 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $478,149$426,502
X-2 Savings and temporary cash investmentsStart of year $354,528$402,120
X-8 Inventories for sale or useStart of year $300$300
X-10c Land, buildings and equipment, netStart of year $35,004$59,225
X-11 Publicly traded securitiesStart of year $143,757$131,900
X-16 Total assetsStart of year $1,011,738$1,020,047
X-25 Other liabilitiesStart of year $2,495$2,495
X-26 Total liabilitiesStart of year $2,495$2,495
X-27 Net assets without donor restrictionsStart of year $1,009,243$1,017,552
X-32 Total net assets or fund balancesStart of year $1,009,243$1,017,552
X-33 Total liabilities and net assetsStart of year $1,011,738$1,020,047
Part XI · Reconciliation of net assets $1,017,552 net assets at year end
XI-1 Total revenue$446,497
XI-2 Total expenses$492,979
XI-3 Revenue less expenses−$46,482
XI-4 Net assets at start of year$1,009,243
XI-5 Net unrealized gains (losses) on investments$44,768
XI-8 Prior period adjustments$10,023
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,017,552

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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