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American Legion Post 82 FY2023 filing

Tax-deductible

Nashville, TN501(c)(19)Public & Societal Benefit EIN 62-0723722Revenue $231K in FY2023Latest return filed Nov 18, 2025

On file with the IRS3204 Gallatin Pike, 37216-3038 · Nashville, TNTax-exempt since Feb 1934

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Recreation for veterans

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

FY2023 · 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
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
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
$231K
+205% vs prior year
Spent
$215K
To programs
100%
Net assets
$46K
By yearFY2020–FY2025
Revenue
$231K
FY2023▲ +205%
Tap a bar for its year
Revenue by fiscal year
FY2020$97K
FY2021$76K
FY2023$231K
FY2024$346K
FY2025$270K
Expenses
$215K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2023$215K
FY2024$297K
FY2025$243K
Net assets
$46K
FY2023▲ +173%
Tap a bar for its year
Net assets by fiscal year
FY2020$90K
FY2021$17K
FY2023$46K
FY2024$95K
FY2025$122K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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% · $215K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Mike Morano
Judge Advocate
$0Pt VII · Sec A
Dennis Roberts
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Lionel Fox
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion Post 82 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

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

Questions for American Legion Post 82

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1 program · $215K · in their own filed words · FY2022
01

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

$215Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$231K
Ln 12
Other incomeLn 4–11$222K
Gifts and grantsLn 1h$8K
Money outPt IX
$215K
Ln 25
Programscol B$215K
Owns and owesPt X
$46K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$46K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Other incomeLn 4–11$222K
Total revenueLn 12$231K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$46K
LiabilitiesLn 26$0
Net assetsLn 32$46K
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 FY23End FY23
Cash and savingsLn 1–2$15K$27K
Land, buildings, equipmentLn 10c$13K$13K
Total assetsLn 16$35K$46K
LiabilitiesLn 26$4K$0
Net assetsLn 32$31K$46K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$18K$18K
Office expensesLn 13$4K$4K
OccupancyLn 16$25K$25K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$156K$156K
Total functional expensesLn 25$215K$215K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 18, 2025 $270K$243K$27K$122K 990 PDF
FY2024Filed with the IRS Nov 15, 2024 $346K$297K$49K$95K 990 PDF
FY2023 ViewingFiled with the IRS Apr 5, 2024 $231K$215K$15K$46K 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Aug 10, 2022 $76K$17K 990 PDF
FY2020Filed with the IRS Aug 10, 2022 $97K$90K 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 FY2023 990 (6 parts)
Part I · Summary $230,738 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,630$8,338
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $169,043$222,400
I-12 Total revenuePrior year $174,673$230,738
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 $160,721$215,438
I-18 Total expensesPrior year $160,721$215,438
I-19 Revenue less expensesPrior year $13,952$15,300
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $230,738 across 3 lines filed
Lines not itemized here account for $222,400 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$8,338
VIII-1h Total contributions, gifts and grants$8,338
VIII-12 Total revenueRelated to mission $222,400 · Unrelated business $0 · Excluded from tax $0$230,738
Part IX · Statement of functional expenses $215,438 across 5 lines filed
IX-11g Other fees for servicesPrograms $18,000$18,000
IX-13 Office expensesPrograms $3,620$3,620
IX-16 OccupancyPrograms $25,344$25,344
IX-23 InsurancePrograms $12,948$12,948
IX-24 Other expenses (24a–d)Programs $155,526$155,526
IX-25 Total functional expensesPrograms $215,438 · Management $0 · Fundraising $0$215,438
Part X · Balance sheet $46,125 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $15,439$26,891
X-8 Inventories for sale or useStart of year $6,000$6,000
X-10c Land, buildings and equipment, netStart of year $13,234$13,234
X-16 Total assetsStart of year $34,786$46,125
X-26 Total liabilitiesStart of year $3,961$0
X-27 Net assets without donor restrictionsStart of year $30,825$46,125
X-32 Total net assets or fund balancesStart of year $30,825$46,125
X-33 Total liabilities and net assetsStart of year $34,786$46,125
Part XI · Reconciliation of net assets $46,125 net assets at year end
XI-1 Total revenue$230,738
XI-2 Total expenses$215,438
XI-3 Revenue less expenses$15,300
XI-4 Net assets at start of year$30,825
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$46,125

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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