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American Legion FY2020 filing

Tax-deductible

Jefferson Cty, TN501(c)(19)Mutual / membership EIN 62-0512533Revenue $168K in FY2020Latest return filed Nov 13, 2025

On file with the IRSPo Box 151, 37760-0151 · Jefferson Cty, TNTax-exempt since Mar 1946

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American military veterans organization

501(c)(19) veterans' organization; the IRS lists gifts to it as 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

FY2020 · 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 $76K a year · 38% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
27 mo
of spending, in cash
Looks good: 27.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$168K
Spent
$101K
To programs
100%
Net assets
$334K
By yearFY2020–FY2024
Revenue
$168K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$168K
FY2021$222K
FY2022$203K
FY2023$225K
FY2024$195K
Expenses
$101K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$101K
FY2021$139K
FY2022$122K
FY2023$137K
FY2024$132K
Net assets
$334K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$334K
FY2021$416K
FY2022$497K
FY2023$585K
FY2024$647K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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% · $101K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Ken Cummings
Chaplain
$0Pt VII · Sec A
Matt Ferrell
Executive Co
$0Pt VII · Sec A
Robert Hale
Executive Co
$0Pt VII · Sec A
Kelly Hance
Service Ofc
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Frankie Moore
Executive Co
$0Pt VII · Sec A
See American Legion 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

Helps veterans transition to civilian life and access benefits.

Questions for American Legion

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Your first name shows with your question. American Legion answers here, for everyone.

1 program · in their own filed words · FY2020
01

American military veterans organization

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$168K
Ln 12
Other incomeLn 4–11$162K
Fees for servicesLn 2g$6K
Investment incomeLn 3$201
Money outPt IX
$101K
Ln 25
Programscol B$101K
Owns and owesPt X
$334K
net assets · Ln 32
Cash and savingsLn 1–2$229K
Total assetsLn 16$338K
LiabilitiesLn 26$4K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$6K
Investment incomeLn 3$201
Other incomeLn 4–11$162K
Total revenueLn 12$168K
Assets in detailPt X, end of year
CashLn 1$29K
SavingsLn 2$201K
Cash and savings togetherLn 1–2$229K
Land, buildings, equipmentLn 10c$109K
Total assetsLn 16$338K
LiabilitiesLn 26$4K
Net assetsLn 32$334K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$161K$229K
Land, buildings, equipmentLn 10c$109K$109K
Total assetsLn 16$270K$338K
LiabilitiesLn 26$3K$4K
Net assetsLn 32$267K$334K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$26K$26K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$1K$1K
OccupancyLn 16$18K$18K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$580$580
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$41K$41K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$101K$101K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 13, 2025 $195K$132K$62K$647K 990 PDF
FY2023Filed with the IRS Oct 14, 2024 $225K$137K$88K$585K 990 PDF
FY2022Filed with the IRS Jul 17, 2023 $203K$122K$81K$497K 990 PDF
FY2021Filed with the IRS Aug 1, 2022 $222K$139K$83K$416K 990 PDF
FY2020 ViewingFiled with the IRS Oct 6, 2021 $168K$101K$66K$334K 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 FY2020 990 (6 parts)
Part I · Summary $167,723 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $5,720$5,880
I-10 Investment incomePrior year $412$201
I-11 Other revenuePrior year $123,564$161,642
I-12 Total revenuePrior year $129,696$167,723
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,346$28,728
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $67,305$72,562
I-18 Total expensesPrior year $99,651$101,290
I-19 Revenue less expensesPrior year $30,045$66,433
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $167,723 across 3 lines filed
Lines not itemized here account for $161,642 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,880$5,880
VIII-3 Investment incomeRelated to mission $201$201
VIII-12 Total revenueRelated to mission $167,723$167,723
Part IX · Statement of functional expenses $101,290 across 10 lines filed
IX-7 Other salaries and wagesPrograms $26,403$26,403
IX-10 Payroll taxesPrograms $2,325$2,325
IX-11c Accounting feesPrograms $2,880$2,880
IX-13 Office expensesPrograms $1,017$1,017
IX-16 OccupancyPrograms $17,553$17,553
IX-17 TravelPrograms $2,540$2,540
IX-19 Conferences, conventions and meetingsPrograms $580$580
IX-23 InsurancePrograms $5,505$5,505
IX-24 Other expenses (24a–d)Programs $40,793$40,793
IX-24e All other expensesPrograms $1,694$1,694
IX-25 Total functional expensesPrograms $101,290 · Management $0 · Fundraising $0$101,290
Part X · Balance sheet $338,050 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $20,723$28,550
X-2 Savings and temporary cash investmentsStart of year $140,707$200,777
X-10c Land, buildings and equipment, netStart of year $108,723$108,723
X-16 Total assetsStart of year $270,153$338,050
X-17 Accounts payable and accrued expensesStart of year $2,839$4,303
X-26 Total liabilitiesStart of year $2,839$4,303
X-32 Total net assets or fund balancesStart of year $267,314$333,747
X-33 Total liabilities and net assetsStart of year $270,153$338,050
Part XI · Reconciliation of net assets $333,747 net assets at year end
XI-1 Total revenue$167,723
XI-2 Total expenses$101,290
XI-3 Revenue less expenses$66,433
XI-4 Net assets at start of year$267,314
XI-10 Net assets at end of year$333,747

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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