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American Legion Post 20 Simon

Tax-deductible

Elsmere, KY501(c)(19)EIN 61-6069806Revenue $505K in FY2024

On file with the IRS119 Garvey Ave, 41018-2110 · Elsmere, KYTax-exempt since Mar 1946

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Community services

501(c)(19) charity; gifts are tax-deductible.
41¢ of each $1 spent went to programs.
Run by 20 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
5 of 5
filings with a surplus
Average surplus $234K a year · 77% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
41%
of spending
Concern: 41% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
42 mo
of spending, in cash
Looks good: 41.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
140
of 140 voting members
Looks good: 140 of 140 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$505K
+14% vs prior year
Spent
$112K
To programs
41%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$505K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$127K
FY2021$237K
FY2022$208K
FY2023$442K
FY2024$505K
Expenses
$112K
FY2024▲ +58%
Tap a bar for its year
Expenses by fiscal year
FY2020$47K
FY2021$62K
FY2022$58K
FY2023$70K
FY2024$112K
Net assets
$1.1M
FY2024▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$483K
FY2022$561K
FY2023$813K
FY2024$1.1M

From the FY2024 Form 990 · see the original

Form 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

41 cents of each dollar spent went to programs.

Program services 41% · $46K Management & general 59% · $66K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
Tom Selm
Commander
$0Pt VII · Sec A
David Howard
1st Vice Comma
$0Pt VII · Sec A
Fred Spanier
2nd Vice Comma
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Bob Osterhage
Service Office
$0Pt VII · Sec A
Jesse Hudson
Judge Adv
$0Pt VII · Sec A
Al Collins
Sgt at Arms
$0Pt VII · Sec A
See American Legion Post 20 Simon 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 20 Simon is a member-serving organization based in Elsmere, KY.

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Provided by the organization

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1 program · $36K · in their own filed words · FY2024
01

Money donated to local charities for the programs for the advancement

$36Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$505K
Ln 12
Other incomeLn 4–11$504K
Investment incomeLn 3$1K
Money outPt IX
$112K
Ln 25
Programscol B$46K
Managementcol C$66K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$388K
Total assetsLn 16$1.1M
LiabilitiesLn 26$8K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a140
IndependentVI 1b140
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$1K
Other incomeLn 4–11$504K
Total revenueLn 12$505K
Assets in detailPt X, end of year
CashLn 1$311K
SavingsLn 2$76K
Cash and savings togetherLn 1–2$388K
Land, buildings, equipmentLn 10c$668K
Total assetsLn 16$1.1M
LiabilitiesLn 26$8K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 510
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$232K$388K
Land, buildings, equipmentLn 10c$624K$668K
Total assetsLn 16$860K$1.1M
LiabilitiesLn 26$46K$8K
Net assetsLn 32$813K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$36K$36K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$633$633
OccupancyLn 16$22K$22K
Conferences, conventions and meetingsLn 19$10K$10K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$5K$5K
Total functional expensesLn 25$112K$46K$66K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $505K$112K$394K$1.1M 990 PDF
FY2023 $442K$70K$371K$813K 990 PDF
FY2022 $208K$58K$151K$561K 990 PDF
FY2021 $237K$62K$175K$483K 990 PDF
FY2020 $127K$47K$80K$367K 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 $505,448 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $167$1,307
I-11 Other revenuePrior year $441,542$504,141
I-12 Total revenuePrior year $441,709$505,448
I-13 Grants and similar amounts paidPrior year $14,574$36,406
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $55,922$75,193
I-18 Total expensesPrior year $70,496$111,599
I-19 Revenue less expensesPrior year $371,213$393,849
Part VI · Governance 140 of 140 board members independent, 1 to look at
VI-1a Voting members of the governing body140
VI-1b Independent voting members140
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $505,448 across 3 lines filed
Lines not itemized here account for $504,141 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $1,307$1,307
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $505,448$505,448
Part IX · Statement of functional expenses $111,599 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $36,406$36,406
IX-11c Accounting feesManagement $2,620$2,620
IX-13 Office expensesManagement $633$633
IX-16 OccupancyManagement $22,261$22,261
IX-19 Conferences, conventions and meetingsPrograms $9,598$9,598
IX-20 InterestManagement $1,795$1,795
IX-22 Depreciation, depletion and amortizationManagement $33,150$33,150
IX-23 InsuranceManagement $5,136$5,136
IX-25 Total functional expensesPrograms $46,004 · Management $65,595 · Fundraising $0$111,599
Part X · Balance sheet $1,059,993 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $231,903$311,455
X-2 Savings and temporary cash investments$76,232
X-8 Inventories for sale or useStart of year $4,305$4,005
X-10c Land, buildings and equipment, netStart of year $623,506$668,301
X-16 Total assetsStart of year $859,714$1,059,993
X-17 Accounts payable and accrued expensesStart of year $4,149$7,881
X-26 Total liabilitiesStart of year $46,499$7,881
X-32 Total net assets or fund balancesStart of year $813,215$1,052,112
X-33 Total liabilities and net assetsStart of year $859,714$1,059,993
Part XI · Reconciliation of net assets $1,052,112 net assets at year end
XI-1 Total revenue$505,448
XI-2 Total expenses$111,599
XI-3 Revenue less expenses$393,849
XI-4 Net assets at start of year$813,215
XI-9 Other changes in net assets−$154,952
XI-10 Net assets at end of year$1,052,112

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

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