American Legion Post 82

Tax-deductible

Nashville, TN501(c)(19)Public & Societal BenefitEIN 62-0723722

Recreation for veterans

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

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
3 of 3
filings with a surplus
Average surplus $30K a year · 11% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 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
$270K
-22% vs prior year
Spent
$243K
To programs
100%
Net assets
$122K
By yearFY2020–FY2025
Revenue
$270K
FY2025▼ -22%
Revenue by fiscal year
FY2020$97K
FY2021$76K
FY2023$231K
FY2024$346K
FY2025$270K
Expenses
$243K
FY2025▼ -18%
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2023$215K
FY2024$297K
FY2025$243K
Net assets
$122K
FY2025▲ +28%
Net assets by fiscal year
FY2020$90K
FY2021$17K
FY2023$46K
FY2024$95K
FY2025$122K

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1934.

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% · $243K

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

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$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

Provides recreation, entertainment, food, and drink for veterans.

Provided by the organization

This section is blank until American Legion Post 82 claims this page.

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1 program service account for $243K of program spending, described in the organization's own filed words · FY2024.
01

Recreation and entertainment for veterans- approximately 200 members served through nightly gatherings which include food, drink & entertainment.

$243Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$270K
Ln 12
Other incomeLn 4–11$249K
Gifts and grantsLn 1h$21K
Money outPt IX
$243K
Ln 25
Programscol B$243K
Owns and owesPt X
$122K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$122K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Other incomeLn 4–11$249K
Total revenueLn 12$270K
Assets in detailPt X, end of year
CashLn 1$92K
Cash and savings togetherLn 1–2$92K
Land, buildings, equipmentLn 10c$24K
Total assetsLn 16$122K
LiabilitiesLn 26$0
Net assetsLn 32$122K
OperationsPt I, VI
EmployeesI 50
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$64K$92K
Land, buildings, equipmentLn 10c$26K$24K
Total assetsLn 16$95K$122K
LiabilitiesLn 26$0$0
Net assetsLn 32$95K$122K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$76K$76K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$750$750
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$668$668
Office expensesLn 13$24K$24K
OccupancyLn 16$26K$26K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$69K$69K
All other expensesLn 24e$22K$22K
Total functional expensesLn 25$243K$243K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $270K$243K$27K$122K 990 PDF
FY2024 $346K$297K$49K$95K 990 PDF
FY2023 $231K$215K$15K$46K 990 PDF
FY2022 Not on file
FY2021 $76K$17K 990 PDF
FY2020 $97K$90K 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 $269,935 across 4 lines filed
Lines not itemized here account for $249,003 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$20,932
VIII-1h Total contributions, gifts and grants$20,932
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $249,003 · Unrelated business $0 · Excluded from tax $0$269,935
Part IX · Statement of functional expenses $243,358 across 11 lines filed
IX-7 Other salaries and wagesPrograms $75,880$75,880
IX-10 Payroll taxesPrograms $1,524$1,524
IX-11c Accounting feesPrograms $750$750
IX-11g Other fees for servicesPrograms $7,523$7,523
IX-12 Advertising and promotionPrograms $668$668
IX-13 Office expensesPrograms $24,076$24,076
IX-16 OccupancyPrograms $26,414$26,414
IX-22 Depreciation, depletion and amortizationPrograms $1,897$1,897
IX-23 InsurancePrograms $13,547$13,547
IX-24 Other expenses (24a–d)Programs $69,419$69,419
IX-24e All other expensesPrograms $21,660$21,660
IX-25 Total functional expensesPrograms $243,358 · Management $0 · Fundraising $0$243,358
Part X · Balance sheet $121,645 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $63,511$91,985
X-8 Inventories for sale or useStart of year $6,000$6,000
X-10c Land, buildings and equipment, netStart of year $25,557$23,660
X-16 Total assetsStart of year $95,068$121,645
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $95,068$121,645
X-32 Total net assets or fund balancesStart of year $95,068$121,645
X-33 Total liabilities and net assetsStart of year $95,068$121,645
Part XI · Reconciliation of net assets $121,645 net assets at year end
XI-1 Total revenue$269,935
XI-2 Total expenses$243,358
XI-3 Revenue less expenses$26,577
XI-4 Net assets at start of year$95,068
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$121,645

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

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