American Legion

IRS exemption revoked

Danville, KY501(c)(19)EIN 61-6034666

Service to Veterans and the area community.

23¢ of each $1 spent went to programs.
Run by 300 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
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
3 of 3
filings with a surplus
Average surplus $389K a year · 69% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
23%
of spending
Concern: 23% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 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
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$711K
-14% vs prior year
Spent
$292K
To programs
23%
Net assets
$296K
By yearFY2021–FY2025
Revenue
$711K
FY2025▼ -14%
Revenue by fiscal year
FY2021$95K
FY2022$77K
FY2023$163K
FY2024$824K
FY2025$711K
Expenses
$292K
FY2025▲ +134%
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$114K
FY2024$125K
FY2025$292K
Net assets
$296K
FY2025▲ +47%
Net assets by fiscal year
FY2021$192K
FY2022$156K
FY2023$205K
FY2024$201K
FY2025$296K

From the FY2025 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2010

Is it real?

No. The IRS revoked its tax exemption. 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

23 cents of each dollar spent went to programs.

Program services 23% · $67K Management & general 77% · $225K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
Seniorvice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2022FY2021
Ruby Crouch$20,010$2,970
Joe Denny$13,500—
Joe Deny—$2,490
Gary Ragland$80$120

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.

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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

Provides services to veterans and the local community.

Provided by the organization

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3 program services account for $17K of program spending, described in the organization's own filed words · FY2025.
01

Haven care center

$7Kprogram expense
02

Heritage hospice inc-supported several post members at end of life

$5Kprogram expense
03

Gods pantry food bank

$5Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$711K
Ln 12
Other incomeLn 4–11$692K
Gifts and grantsLn 1h$16K
Investment incomeLn 3$4K
Money outPt IX
$292K
Ln 25
Programscol B$67K
Managementcol C$225K
Owns and owesPt X
$296K
net assets · Ln 32
Cash and savingsLn 1–2$144K
Total assetsLn 16$296K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16K
Investment incomeLn 3$4K
Other incomeLn 4–11$692K
Total revenueLn 12$711K
Assets in detailPt X, end of year
CashLn 1$144K
Cash and savings togetherLn 1–2$144K
Land, buildings, equipmentLn 10c$151K
Total assetsLn 16$296K
LiabilitiesLn 26$0
Net assetsLn 32$296K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6300
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 FY25End FY25
Cash and savingsLn 1–2$50K$144K
Land, buildings, equipmentLn 10c$151K$151K
Total assetsLn 16$201K$296K
LiabilitiesLn 26$0$0
Net assetsLn 32$201K$296K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$49K$49K
Benefits paid to or for membersLn 4$9K$9K
Other salaries and wagesLn 7$6K$6K
Management feesLn 11a$87K$87K
Accounting feesLn 11c$500$500
Office expensesLn 13$4K$4K
Information technologyLn 14$262$262
OccupancyLn 16$117K$117K
TravelLn 17$658$658
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$6K$6K
Total functional expensesLn 25$292K$67K$225K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $711K$292K$419K$296K 990 PDF
FY2024 $824K$125K$699K$201K 990 PDF
FY2023 $163K$114K$49K$205K 990 PDF
FY2022 $77K$156K 990 PDF
FY2021 $95K$192K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $711,379 across 8 lines filed
Lines not itemized here account for $678,838 of total revenue; see the IRS return.
VIII-1b Membership dues$4,400
VIII-1f All other contributions, gifts and grants$11,160
VIII-1h Total contributions, gifts and grants$15,560
VIII-3 Investment incomeRelated to mission $4,286$4,286
VIII-6 Net rental income or loss$11,200
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,495$1,495
VIII-12 Total revenueRelated to mission $4,286 · Unrelated business $1,495 · Excluded from tax $0$711,379
Part IX · Statement of functional expenses $292,169 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $48,601$48,601
IX-4 Benefits paid to or for membersPrograms $8,718$8,718
IX-7 Other salaries and wagesPrograms $6,318$6,318
IX-11a Management feesManagement $87,315$87,315
IX-11c Accounting feesManagement $500$500
IX-13 Office expensesManagement $3,662$3,662
IX-14 Information technologyManagement $262$262
IX-16 OccupancyManagement $116,687$116,687
IX-17 TravelPrograms $658$658
IX-19 Conferences, conventions and meetingsPrograms $2,876$2,876
IX-23 InsuranceManagement $11,069$11,069
IX-24 Other expenses (24a–d)Management $5,503$5,503
IX-25 Total functional expensesPrograms $67,171 · Management $224,998 · Fundraising $0$292,169
Part X · Balance sheet $295,812 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $50,086$144,413
X-10c Land, buildings and equipment, netStart of year $151,399$151,399
X-16 Total assetsStart of year $201,485$295,812
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $201,485$295,812
X-32 Total net assets or fund balancesStart of year $201,485$295,812
X-33 Total liabilities and net assetsStart of year $201,485$295,812
Part XI · Reconciliation of net assets $295,812 net assets at year end
XI-1 Total revenue$711,379
XI-2 Total expenses$292,169
XI-3 Revenue less expenses$419,210
XI-4 Net assets at start of year$201,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$295,812

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

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