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American Legion Post 82

Tax-deductible

Campbellsvlle, KY501(c)(19)EIN 61-0569303Revenue $123K in FY2024

On file with the IRSPo Box 1151, 42719-1151 · Campbellsvlle, KYTax-exempt since Mar 1946

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The organization is a fraternal association of military personnel that provides social and recreational activities for its members.

501(c)(19) charity; gifts are tax-deductible.
100¢ 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $1K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$123K
-24% vs prior year
Spent
$141K
To programs
100%
Net assets
$340K
By yearFY2020–FY2024
Revenue
$123K
FY2024▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$60K
FY2021$115K
FY2022$268K
FY2023$162K
FY2024$123K
Expenses
$141K
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$88K
FY2021$116K
FY2022$261K
FY2023$129K
FY2024$141K
Net assets
$340K
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$305K
FY2021$303K
FY2022$319K
FY2023$358K
FY2024$340K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $141K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
Robert Bryant
Judge Advoca
$0Pt VII · Sec A
$0Pt VII · Sec A
Dwayne Cutt
Service Offi
$0Pt VII · Sec A
Pat Keefe
Advocate/Fin
$0Pt VII · Sec A
Laurie Mandi
Publicity
$0Pt VII · Sec A
Steve Orr
Chaplain
$0Pt VII · Sec A
See American Legion Post 82 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

Offers social and recreational activities for military personnel.

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Provided by the organization

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1 program · $17 · in their own filed words · FY2024
01

Providing social and recreational activities for its members and to sponsor or participate in activities of the community that are either patriotic in nature or for a charitable cause.

$17program expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$123K
Ln 12
Fees for servicesLn 2g$93K
Other incomeLn 4–11$23K
Gifts and grantsLn 1h$5K
Money outPt IX
$141K
Ln 25
Programscol B$141K
Owns and owesPt X
$340K
net assets · Ln 32
Cash and savingsLn 1–2$114K
Total assetsLn 16$340K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$93K
Investment incomeLn 3$2K
Other incomeLn 4–11$23K
Total revenueLn 12$123K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$62K
Cash and savings togetherLn 1–2$114K
Land, buildings, equipmentLn 10c$223K
Total assetsLn 16$340K
LiabilitiesLn 26$0
Net assetsLn 32$340K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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$125K$114K
Land, buildings, equipmentLn 10c$230K$223K
Total assetsLn 16$358K$340K
LiabilitiesLn 26$0$0
Net assetsLn 32$358K$340K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$3K$3K
Office expensesLn 13$839$839
TravelLn 17$9K$9K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$96K$96K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$141K$141K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $123K$141K−$18K$340K 990 PDF
FY2023 $162K$129K$33K$358K 990 PDF
FY2022 $268K$261K$8K$319K 990 PDF
FY2021 $115K$116K−$1K$303K 990 PDF
FY2020 $60K$88K−$29K$305K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $122,908 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,494$4,503
I-9 Program service revenuePrior year $133,224$93,348
I-10 Investment incomePrior year $922$2,188
I-11 Other revenuePrior year $19,452$22,869
I-12 Total revenuePrior year $162,092$122,908
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $5,175$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $123,980$140,683
I-18 Total expensesPrior year $129,155$140,683
I-19 Revenue less expensesPrior year $32,937−$17,775
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $122,908 across 5 lines filed
Lines not itemized here account for $22,869 of total revenue; see the IRS return.
VIII-1b Membership dues$4,503
VIII-1h Total contributions, gifts and grants$4,503
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,348$93,348
VIII-3 Investment incomeRelated to mission $2,188$2,188
VIII-12 Total revenueRelated to mission $118,405$122,908
Part IX · Statement of functional expenses $140,683 across 7 lines filed
IX-11c Accounting feesPrograms $2,650$2,650
IX-13 Office expensesPrograms $839$839
IX-17 TravelPrograms $9,038$9,038
IX-22 Depreciation, depletion and amortizationPrograms $7,261$7,261
IX-23 InsurancePrograms $16,931$16,931
IX-24 Other expenses (24a–d)Programs $95,509$95,509
IX-24e All other expensesPrograms $8,455$8,455
IX-25 Total functional expensesPrograms $140,683 · Management $0 · Fundraising $0$140,683
Part X · Balance sheet $340,296 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $66,041$51,893
X-2 Savings and temporary cash investmentsStart of year $58,800$62,216
X-8 Inventories for sale or useStart of year $3,005$3,223
X-10c Land, buildings and equipment, netStart of year $230,225$222,964
X-16 Total assetsStart of year $358,071$340,296
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $358,071$340,296
X-32 Total net assets or fund balancesStart of year $358,071$340,296
X-33 Total liabilities and net assetsStart of year $358,071$340,296
Part XI · Reconciliation of net assets $340,296 net assets at year end
XI-1 Total revenue$122,908
XI-2 Total expenses$140,683
XI-3 Revenue less expenses−$17,775
XI-4 Net assets at start of year$358,071
XI-10 Net assets at end of year$340,296

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

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