philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

11 James Wallace Costigan

Tax-deductible

Newport, KY501(c)(19)Mutual / membership EIN 61-6054685Revenue $449K in FY2025

On file with the IRS22 E 6th St, 41071-1829 · Newport, KYTax-exempt since Mar 1946

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

The american legion's mission is to mentor and sponsor wholesome programs in our community, advocate for patriotism and honor of our country and its veterans, as well as continued devotion to our veterans and active servicemembers. Since our inception our activities have included: 1. Promoting the social welfare needs of the community through sponsorship of american legion youth baseball & scouting activities. Also, promoting americanism through youth educational programs in local schools (5%) 2. Assisting needy and disabled veterans/servicemembers and widow(er)s and orphans of deceased veterans/service members in obtaining the resources and benefits available to them, particularly those available through the veterans administration. (5%) 3. Providing sponsorship and member involvement in patriotic civic holiday parades(I.e. Memorial day, independence day, labor day, etc.) both financially and through participation, thereby promoting americanism and recognition of veterans service and

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 25 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
4 of 4
filings with a surplus
Average surplus $158K a year · 53% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
53 mo
of spending, in cash
Looks good: 52.6 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
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$449K
+17% vs prior year
Spent
$162K
To programs
0%
Net assets
$708K
By yearFY2021–FY2025
Revenue
$449K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$126K
FY2023$225K
FY2024$385K
FY2025$449K
Expenses
$162K
FY2025▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2021$66K
FY2023$195K
FY2024$129K
FY2025$162K
Net assets
$708K
FY2025▲ +68%
Tap a bar for its year
Net assets by fiscal year
FY2021$100K
FY2023$165K
FY2024$421K
FY2025$708K

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

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2018-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
George Henson
Post Command
$0Pt VII · Sec A
Robert Wilson III
1st Vice Com
$0Pt VII · Sec A
Edward Becker
Sergeant at
$0Pt VII · Sec A
Charles Adams
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Bernie Wright
Post Chaplin
$0Pt VII · Sec A
See 11 James Wallace Costigan executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Supports veterans, active service members, and communities through youth programs and advocacy.

Questions for 11 James Wallace Costigan

Tap to ask. 11 James Wallace Costigan sees how many people are interested.

Your first name shows with your question. 11 James Wallace Costigan answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $72K · in their own filed words · FY2024
01

Provide a place for all honorably discharged veterans and active duty military to meet and socialize, while supporting youth baseball activities, military funerals, veterans affairs, and support americanism.

$72Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$449K
Ln 12
Other incomeLn 4–11$445K
Fees for servicesLn 2g$2K
Gifts and grantsLn 1h$1K
Money outPt IX
$162K
Ln 25
Owns and owesPt X
$708K
net assets · Ln 32
Cash and savingsLn 1–2$708K
Total assetsLn 16$708K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$2K
Other incomeLn 4–11$445K
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$328K
SavingsLn 2$380K
Cash and savings togetherLn 1–2$708K
Total assetsLn 16$708K
LiabilitiesLn 26$0
Net assetsLn 32$708K
OperationsPt I, VI
EmployeesI 50
VolunteersI 625
Fiscal year endsHeaderJune
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$402K$708K
Total assetsLn 16$421K$708K
LiabilitiesLn 26$0$0
Net assetsLn 32$421K$708K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$60
Accounting feesLn 11c$13K
Office expensesLn 13$252
TravelLn 17$200
Conferences, conventions and meetingsLn 19$675
Payments to affiliatesLn 21$1K
InsuranceLn 23$22K
Other expenses (24a–d)Ln 24$107K
All other expensesLn 24e$17K
Total functional expensesLn 25$162K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $449K$162K$287K$708K 990 PDF
FY2024 $385K$129K$256K$421K 990 PDF
FY2023 $225K$195K$30K$165K 990 PDF
FY2022 Not on file
FY2021 $126K$66K$59K$100K 990 PDF

More to add? Claim this org

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 $448,774 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,496$1,136
I-9 Program service revenue$2,210
I-10 Investment income$0
I-11 Other revenuePrior year $383,648$445,428
I-12 Total revenuePrior year $385,144$448,774
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $128,835$161,620
I-18 Total expensesPrior year $128,835$161,620
I-19 Revenue less expensesPrior year $256,309$287,154
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $448,774 across 4 lines filed
Lines not itemized here account for $445,428 of total revenue; see the IRS return.
VIII-1b Membership dues$1,136
VIII-1h Total contributions, gifts and grants$1,136
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $2,210$2,210
VIII-12 Total revenueExcluded from tax $447,638$448,774
Part IX · Statement of functional expenses $161,620 across 9 lines filed
IX-11b Legal fees$60
IX-11c Accounting fees$13,225
IX-13 Office expenses$252
IX-17 Travel$200
IX-19 Conferences, conventions and meetings$675
IX-21 Payments to affiliates$1,482
IX-23 Insurance$21,930
IX-24 Other expenses (24a–d)$106,813
IX-24e All other expenses$16,983
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$161,620
Part X · Balance sheet $708,152 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $401,769$328,152
X-2 Savings and temporary cash investments$380,000
X-16 Total assetsStart of year $420,981$708,152
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $420,981$708,152
X-33 Total liabilities and net assetsStart of year $420,981$708,152
Part XI · Reconciliation of net assets $708,152 net assets at year end
XI-1 Total revenue$448,774
XI-2 Total expenses$161,620
XI-3 Revenue less expenses$287,154
XI-4 Net assets at start of year$420,981
XI-8 Prior period adjustments$17
XI-10 Net assets at end of year$708,152

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.