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American Legion Post 113

Tax-deductible

Elizabethtown, KY501(c)(19)Mutual / membership EIN 61-0434426Revenue $606K in FY2025

On file with the IRShardinpost113.com1251 Ring Rd, 42701-5925 · Elizabethtown, KYTax-exempt since Mar 1946

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To support veteran programs

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
68¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
5 of 6
filings with a surplus
Average surplus $43K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$606K
+3% vs prior year
Spent
$478K
To programs
68%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$606K
FY2025▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$350K
FY2021$222K
FY2022$359K
FY2023$447K
FY2024$589K
FY2025$606K
Expenses
$478K
FY2025▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$375K
FY2021$201K
FY2022$355K
FY2023$399K
FY2024$510K
FY2025$478K
Net assets
$1.1M
FY2025▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$834K
FY2021$855K
FY2022$848K
FY2023$896K
FY2024$976K
FY2025$1.1M

From the FY2025 Form 990 (year ending May 2025) · see the original

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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

68 cents of each dollar spent went to programs.

Program services 68% · $325K Management & general 26% · $123K Fundraising 2% · $9K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Randall Cote
2nd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Kabel
Sgt-At-Arms
$0Pt VII · Sec A
William Brewer
1st Vice Commander
$0Pt VII · Sec A
Thomas Dube
Service Officer
$0Pt VII · Sec A
Richard Gano
Commander
$0Pt VII · Sec A
Julia Sheets
Finance Officer
$0Pt VII · Sec A
See American Legion Post 113 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

American Legion Post 113 is a member-serving organization based in Elizabethtown, KY.

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Provided by the organization

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3 programs · $324K · in their own filed words · FY2024
01

Provide social and recreational activities

$291Kprogram expense
02

Support various charitable causes

$25Kprogram expense
03

Provide educational opportunties

$7Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Elsie P and Lucius B McCowan Private FoundationFY2024$6K
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$606K
Ln 12
Other incomeLn 4–11$526K
Gifts and grantsLn 1h$75K
Investment incomeLn 3$5K
Money outPt IX
$478K
Ln 25
Programscol B$325K
Managementcol C$123K
Fundraisingcol D$9K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$297K
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$75K
Investment incomeLn 3$5K
Other incomeLn 4–11$526K
Gains on assetsLn 7$1K
Total revenueLn 12$606K
Assets in detailPt X, end of year
CashLn 1$151K
SavingsLn 2$147K
Cash and savings togetherLn 1–2$297K
Land, buildings, equipmentLn 10c$789K
Total assetsLn 16$1.1M
LiabilitiesLn 26$3K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
Fiscal year endsHeaderMay
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$223K$297K
Land, buildings, equipmentLn 10c$735K$789K
Total assetsLn 16$978K$1.1M
LiabilitiesLn 26$3K$3K
Net assetsLn 32$976K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$34K$34K
Other salaries and wagesLn 7$135K$81K$54K
Payroll taxesLn 10$11K$7K$4K
Accounting feesLn 11c$3K$1K$2K
Other fees for servicesLn 11g$34K$34K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$13K$8K$5K
OccupancyLn 16$125K$75K$50K
TravelLn 17$722$722
Depreciation, depletion and amortizationLn 22$20K
InsuranceLn 23$19K$12K$8K
Other expenses (24a–d)Ln 24$71K$71K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$478K$325K$123K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $606K$478K$128K$1.1M 990 PDF
FY2024 $589K$510K$80K$976K 990 PDF
FY2023 $447K$399K$48K$896K 990 PDF
FY2022 $359K$355K$4K$848K 990 PDF
FY2021 $222K$201K$21K$855K 990 PDF
FY2020 $350K$375K−$25K$834K 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 FY2025 990 (6 parts)
Part I · Summary $606,367 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,092$75,127
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,213$5,330
I-11 Other revenuePrior year $508,147$525,910
I-12 Total revenuePrior year $589,452$606,367
I-13 Grants and similar amounts paidPrior year $33,816$33,878
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $157,811$145,832
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $318,242$298,173
I-18 Total expensesPrior year $509,869$477,883
I-19 Revenue less expensesPrior year $79,583$128,484
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $606,367 across 9 lines filed
Lines not itemized here account for $503,370 of total revenue; see the IRS return.
VIII-1b Membership dues$42,945
VIII-1d Related organizations$1,958
VIII-1f All other contributions, gifts and grants$30,224
VIII-1h Total contributions, gifts and grants$75,127
VIII-3 Investment incomeExcluded from tax $4,330$4,330
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,000$1,000
VIII-8 Net income from fundraising eventsExcluded from tax −$4,049−$4,049
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $26,589$26,589
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $531,240$606,367
Part IX · Statement of functional expenses $477,883 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $33,878$33,878
IX-7 Other salaries and wagesPrograms $80,946 · Management $53,960$134,906
IX-10 Payroll taxesPrograms $6,557 · Management $4,369$10,926
IX-11c Accounting feesPrograms $1,334 · Management $1,866$3,200
IX-11g Other fees for servicesPrograms $33,800$33,800
IX-12 Advertising and promotionFundraising $9,140$9,140
IX-13 Office expensesPrograms $7,854 · Management $5,236$13,090
IX-16 OccupancyPrograms $75,057 · Management $50,034$125,091
IX-17 TravelPrograms $722$722
IX-22 Depreciation, depletion and amortization$20,475
IX-23 InsurancePrograms $11,534 · Management $7,688$19,222
IX-24 Other expenses (24a–d)Programs $71,036$71,036
IX-24e All other expensesPrograms $2,397$2,397
IX-25 Total functional expensesPrograms $325,115 · Management $123,153 · Fundraising $9,140$477,883
Part X · Balance sheet $1,106,696 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $84,697$150,821
X-2 Savings and temporary cash investmentsStart of year $137,993$146,629
X-8 Inventories for sale or useStart of year $20,000$20,000
X-10c Land, buildings and equipment, netStart of year $735,357$789,246
X-16 Total assetsStart of year $978,047$1,106,696
X-25 Other liabilitiesStart of year $2,530$2,695
X-26 Total liabilitiesStart of year $2,530$2,695
X-27 Net assets without donor restrictionsStart of year $975,517$1,104,001
X-32 Total net assets or fund balancesStart of year $975,517$1,104,001
X-33 Total liabilities and net assetsStart of year $978,047$1,106,696
Part XI · Reconciliation of net assets $1,104,001 net assets at year end
XI-1 Total revenue$606,367
XI-2 Total expenses$477,883
XI-3 Revenue less expenses$128,484
XI-4 Net assets at start of year$975,517
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,104,001

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

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