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American Legion Post 113 FY2024 filing

Tax-deductible

Elizabethtown, KY501(c)(19)Mutual / membership EIN 61-0434426Revenue $589K in FY2024Latest return filed Sep 23, 2025

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

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
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
5 mo
of spending, in cash
Looks good: 5.2 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
0.3% 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
$589K
+32% vs prior year
Spent
$510K
To programs
66%
Net assets
$976K
By yearFY2020–FY2025
Revenue
$589K
FY2024▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$350K
FY2021$222K
FY2022$359K
FY2023$447K
FY2024$589K
FY2025$606K
Expenses
$510K
FY2024▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$375K
FY2021$201K
FY2022$355K
FY2023$399K
FY2024$510K
FY2025$478K
Net assets
$976K
FY2024▲ +9%
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 FY2024 Form 990 (year ending May 2024) · figures checked against the IRS filing · see the original

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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

66 cents of each dollar spent went to programs.

Program services 66% · $336K Management & general 30% · $154K Fundraising 1% · $5K

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 (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
Jeanine Morrison
1st Vice Commander
$0Pt VII · Sec A
Larry Johnson
2nd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
Julia Sheets
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Kabel
Sgt-At-Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 113 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

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

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2 programs · $333K · in their own filed words · FY2023
01

Provide social and recreational activities

$303Kprogram expense
02

Support various charitable causes

$30Kprogram 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 FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$589K
Ln 12
Other incomeLn 4–11$508K
Gifts and grantsLn 1h$77K
Investment incomeLn 3$4K
Money outPt IX
$510K
Ln 25
Programscol B$336K
Managementcol C$154K
Fundraisingcol D$5K
Owns and owesPt X
$976K
net assets · Ln 32
Cash and savingsLn 1–2$223K
Total assetsLn 16$978K
LiabilitiesLn 26$3K
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$77K
Investment incomeLn 3$4K
Other incomeLn 4–11$508K
Gains on assetsLn 7$1K
Total revenueLn 12$589K
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$138K
Cash and savings togetherLn 1–2$223K
Land, buildings, equipmentLn 10c$735K
Total assetsLn 16$978K
LiabilitiesLn 26$3K
Net assetsLn 32$976K
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 FY24End FY24
Cash and savingsLn 1–2$186K$223K
Land, buildings, equipmentLn 10c$710K$735K
Total assetsLn 16$908K$978K
LiabilitiesLn 26$12K$3K
Net assetsLn 32$896K$976K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$34K$34K
Other salaries and wagesLn 7$146K$88K$58K
Payroll taxesLn 10$12K$7K$5K
Accounting feesLn 11c$3K$1K$2K
Other fees for servicesLn 11g$17K$17K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$20K$12K$8K
OccupancyLn 16$188K$113K$75K
TravelLn 17$120$120
InterestLn 20$54$54
Depreciation, depletion and amortizationLn 22$14K
InsuranceLn 23$16K$10K$6K
Other expenses (24a–d)Ln 24$54K$54K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$510K$336K$154K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Sep 23, 2025 $606K$478K$128K$1.1M 990 PDF
FY2024 ViewingFiled with the IRS Sep 30, 2024 $589K$510K$80K$976K 990 PDF
FY2023Filed with the IRS Oct 6, 2023 $447K$399K$48K$896K 990 PDF
FY2022Filed with the IRS Oct 24, 2022 $359K$355K$4K$848K 990 PDF
FY2021Filed with the IRS Mar 7, 2022 $222K$201K$21K$855K 990 PDF
FY2020Filed with the IRS Mar 16, 2021 $350K$375K−$25K$834K 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 $589,452 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,772$77,092
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,456$4,213
I-11 Other revenuePrior year $367,598$508,147
I-12 Total revenuePrior year $446,826$589,452
I-13 Grants and similar amounts paidPrior year $25,525$33,816
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $149,778$157,811
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $223,868$318,242
I-18 Total expensesPrior year $399,171$509,869
I-19 Revenue less expensesPrior year $47,655$79,583
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 $589,452 across 9 lines filed
Lines not itemized here account for $479,272 of total revenue; see the IRS return.
VIII-1b Membership dues$42,312
VIII-1d Related organizations$1,766
VIII-1f All other contributions, gifts and grants$33,014
VIII-1h Total contributions, gifts and grants$77,092
VIII-3 Investment incomeExcluded from tax $3,113$3,113
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,100$1,100
VIII-8 Net income from fundraising eventsExcluded from tax $7,018$7,018
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $21,857$21,857
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $512,360$589,452
Part IX · Statement of functional expenses $509,869 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $33,816$33,816
IX-7 Other salaries and wagesPrograms $87,630 · Management $58,416$146,046
IX-10 Payroll taxesPrograms $7,060 · Management $4,705$11,765
IX-11c Accounting feesPrograms $1,188 · Management $1,662$2,850
IX-11g Other fees for servicesPrograms $17,066$17,066
IX-12 Advertising and promotionFundraising $5,042$5,042
IX-13 Office expensesPrograms $12,107 · Management $8,081$20,188
IX-16 OccupancyPrograms $112,616 · Management $75,070$187,686
IX-17 TravelPrograms $120$120
IX-20 InterestPrograms $54$54
IX-22 Depreciation, depletion and amortization$14,136
IX-23 InsurancePrograms $9,521 · Management $6,346$15,867
IX-24 Other expenses (24a–d)Programs $53,826$53,826
IX-24e All other expensesPrograms $1,407$1,407
IX-25 Total functional expensesPrograms $336,411 · Management $154,280 · Fundraising $5,042$509,869
Part X · Balance sheet $978,047 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $69,197$84,697
X-2 Savings and temporary cash investmentsStart of year $116,881$137,993
X-8 Inventories for sale or useStart of year $12,500$20,000
X-10c Land, buildings and equipment, netStart of year $709,774$735,357
X-16 Total assetsStart of year $908,352$978,047
X-24 Unsecured notes and loans payableStart of year $7,746$0
X-25 Other liabilitiesStart of year $4,672$2,530
X-26 Total liabilitiesStart of year $12,418$2,530
X-27 Net assets without donor restrictionsStart of year $895,934$975,517
X-32 Total net assets or fund balancesStart of year $895,934$975,517
X-33 Total liabilities and net assetsStart of year $908,352$978,047
Part XI · Reconciliation of net assets $975,517 net assets at year end
XI-1 Total revenue$589,452
XI-2 Total expenses$509,869
XI-3 Revenue less expenses$79,583
XI-4 Net assets at start of year$895,934
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$975,517

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

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