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American Legion Post 113 FY2023 filing

Tax-deductible

Elizabethtown, KY501(c)(19)Mutual / membership EIN 61-0434426Revenue $447K in FY2023

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.
66¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 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
$12K
1% of total assets
Looks good: liabilities are 1% 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
$447K
+24% vs prior year
Spent
$399K
To programs
66%
Net assets
$896K
By yearFY2020–FY2025
Revenue
$447K
FY2023▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$350K
FY2021$222K
FY2022$359K
FY2023$447K
FY2024$589K
FY2025$606K
Expenses
$399K
FY2023▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$375K
FY2021$201K
FY2022$355K
FY2023$399K
FY2024$510K
FY2025$478K
Net assets
$896K
FY2023▲ +6%
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 FY2023 Form 990 (year ending May 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

66 cents of each dollar spent went to programs.

Program services 66% · $262K Management & general 31% · $123K Fundraising 0% · $2K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Brian Knoch
Commander
$0Pt VII · Sec A
John Saunders
1st Vice Commander
$0Pt VII · Sec A
William Brewer
2nd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
Joseph Garrett
Finance Officer
$0Pt VII · Sec A
James Borg
Chaplain
$0Pt VII · Sec A
Andrew Chitty
Sgt-At-Arms
$0Pt VII · Sec A
$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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2 programs · $260K · in their own filed words · FY2022
01

Provide social and recreational activities

$237Kprogram expense
02

Support various charitable causes

$24Kprogram 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 FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$447K
Ln 12
Other incomeLn 4–11$368K
Gifts and grantsLn 1h$78K
Investment incomeLn 3$1K
Money outPt IX
$399K
Ln 25
Programscol B$262K
Managementcol C$123K
Fundraisingcol D$2K
Owns and owesPt X
$896K
net assets · Ln 32
Cash and savingsLn 1–2$186K
Total assetsLn 16$908K
LiabilitiesLn 26$12K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$78K
Investment incomeLn 3$1K
Other incomeLn 4–11$368K
Total revenueLn 12$447K
Assets in detailPt X, end of year
CashLn 1$69K
SavingsLn 2$117K
Cash and savings togetherLn 1–2$186K
Land, buildings, equipmentLn 10c$710K
Total assetsLn 16$908K
LiabilitiesLn 26$12K
Net assetsLn 32$896K
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 FY23End FY23
Cash and savingsLn 1–2$159K$186K
Land, buildings, equipmentLn 10c$692K$710K
Total assetsLn 16$864K$908K
LiabilitiesLn 26$15K$12K
Net assetsLn 32$848K$896K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$26K$26K
Other salaries and wagesLn 7$139K$83K$55K
Payroll taxesLn 10$11K$7K$4K
Accounting feesLn 11c$2K$900$1K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$15K$8K$6K
OccupancyLn 16$126K$76K$51K
TravelLn 17$71$71
InterestLn 20$100$100
Depreciation, depletion and amortizationLn 22$12K
InsuranceLn 23$14K$8K$6K
Other expenses (24a–d)Ln 24$45K$45K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$399K$262K$123K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $606K$478K$128K$1.1M 990 PDF
FY2024 $589K$510K$80K$976K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $446,826 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $66,042$77,772
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $625$1,456
I-11 Other revenuePrior year $292,674$367,598
I-12 Total revenuePrior year $359,341$446,826
I-13 Grants and similar amounts paidPrior year $9,852$25,525
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $145,068$149,778
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $200,311$223,868
I-18 Total expensesPrior year $355,231$399,171
I-19 Revenue less expensesPrior year $4,110$47,655
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 $446,826 across 8 lines filed
Lines not itemized here account for $326,027 of total revenue; see the IRS return.
VIII-1b Membership dues$39,535
VIII-1d Related organizations$7,200
VIII-1f All other contributions, gifts and grants$31,037
VIII-1h Total contributions, gifts and grants$77,772
VIII-3 Investment incomeExcluded from tax $1,456$1,456
VIII-8 Net income from fundraising eventsExcluded from tax $10,331$10,331
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $31,240$31,240
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $369,054$446,826
Part IX · Statement of functional expenses $399,171 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $25,525$25,525
IX-7 Other salaries and wagesPrograms $83,192 · Management $55,458$138,650
IX-10 Payroll taxesPrograms $6,678 · Management $4,450$11,128
IX-11c Accounting feesPrograms $900 · Management $1,260$2,160
IX-11g Other fees for servicesPrograms $5,452$5,452
IX-12 Advertising and promotionFundraising $1,523$1,523
IX-13 Office expensesPrograms $8,427 · Management $6,217$14,644
IX-16 OccupancyPrograms $75,812 · Management $50,537$126,349
IX-17 TravelPrograms $71$71
IX-20 InterestPrograms $100$100
IX-22 Depreciation, depletion and amortization$11,848
IX-23 InsurancePrograms $8,268 · Management $5,511$13,779
IX-24 Other expenses (24a–d)Programs $44,830$44,830
IX-24e All other expensesPrograms $3,112$3,112
IX-25 Total functional expensesPrograms $262,367 · Management $123,433 · Fundraising $1,523$399,171
Part X · Balance sheet $908,352 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $58,586$69,197
X-2 Savings and temporary cash investmentsStart of year $100,425$116,881
X-8 Inventories for sale or useStart of year $12,500$12,500
X-10c Land, buildings and equipment, netStart of year $692,205$709,774
X-16 Total assetsStart of year $863,716$908,352
X-24 Unsecured notes and loans payableStart of year $11,626$7,746
X-25 Other liabilitiesStart of year $3,811$4,672
X-26 Total liabilitiesStart of year $15,437$12,418
X-27 Net assets without donor restrictionsStart of year $848,279$895,934
X-32 Total net assets or fund balancesStart of year $848,279$895,934
X-33 Total liabilities and net assetsStart of year $863,716$908,352
Part XI · Reconciliation of net assets $895,934 net assets at year end
XI-1 Total revenue$446,826
XI-2 Total expenses$399,171
XI-3 Revenue less expenses$47,655
XI-4 Net assets at start of year$848,279
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$895,934

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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