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

American Legion-Post 112

Tax-deductible

Pearl, MS501(c)(19)Mutual / membership EIN 64-6035718Revenue $822K in FY2024

On file with the IRSPo Box 5469, 39288-5469 · Pearl, MSTax-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

Member social & recreational activities

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
2 of 5
filings with a surplus
Average surplus $76K a year · 20% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$228K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$822K
+163% vs prior year
Spent
$380K
To programs
75%
Net assets
$634K
By yearFY2020–FY2024
Revenue
$822K
FY2024▲ +163%
Tap a bar for its year
Revenue by fiscal year
FY2020$266K
FY2021$263K
FY2022$235K
FY2023$312K
FY2024$822K
Expenses
$380K
FY2024▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$286K
FY2021$323K
FY2022$241K
FY2023$290K
FY2024$380K
Net assets
$634K
FY2024▲ +230%
Tap a bar for its year
Net assets by fiscal year
FY2020$201K
FY2021$175K
FY2022$170K
FY2023$192K
FY2024$634K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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

75 cents of each dollar spent went to programs.

Program services 75% · $285K Management & general 25% · $96K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Susan Diane Roberts
1st Vice Commander
$0Pt VII · Sec A
Robert Baker
2nd Vice Commander
$0Pt VII · Sec A
Shawn Murphy
3rd Vice Commander
$0Pt VII · Sec A
Ronnie Bennett
Judge Advocate
$0Pt VII · Sec A
Glen Hoilman
Sgt at Arms
$0Pt VII · Sec A
Linda Marble
Executive Board Member
$0Pt VII · Sec A
See American Legion-Post 112 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

Provides social and recreational activities for members.

Questions for American Legion-Post 112

Tap to ask. American Legion-Post 112 sees how many people are interested.

Your first name shows with your question. American Legion-Post 112 answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $285K · in their own filed words · FY2024
01

Social and recreational activities and facilities for members and hospitalized veterans, assistance to needy veterans, other social and patriotic promotions.

$285Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
The Nabors to Neighbors Foundation INCFY2023$5K
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$822K
Ln 12
Investment incomeLn 3$430K
Other incomeLn 4–11$328K
Fees for servicesLn 2g$60K
Money outPt IX
$380K
Ln 25
Programscol B$285K
Managementcol C$96K
Owns and owesPt X
$634K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$863K
LiabilitiesLn 26$228K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$60K
Investment incomeLn 3$430K
Other incomeLn 4–11$328K
Gains on assetsLn 7$430K
Total revenueLn 12$822K
Assets in detailPt X, end of year
CashLn 1$57K
Cash and savings togetherLn 1–2$57K
Land, buildings, equipmentLn 10c$806K
Other assetsLn 15$300
Total assetsLn 16$863K
LiabilitiesLn 26$228K
Net assetsLn 32$634K
OperationsPt I, VI
EmployeesI 57
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$47K$57K
Land, buildings, equipmentLn 10c$150K$806K
Total assetsLn 16$197K$863K
LiabilitiesLn 26$5K$228K
Net assetsLn 32$192K$634K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$64K$64K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$15K$15K
Advertising and promotionLn 12$498$498
Office expensesLn 13$11K$11K
OccupancyLn 16$67K$67K
TravelLn 17$304$304
Conferences, conventions and meetingsLn 19$275$275
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$153K$153K
All other expensesLn 24e$32K$32K
Total functional expensesLn 25$380K$285K$96K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $822K$380K$442K$634K 990 PDF
FY2023 $312K$290K$22K$192K 990 PDF
FY2022 $235K$241K−$5K$170K 990 PDF
FY2021 $263K$323K−$60K$175K 990 PDF
FY2020 $266K$286K−$20K$201K 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 FY2024 990 (6 parts)
Part I · Summary $822,347 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,889$3,666
I-9 Program service revenuePrior year $59,411$60,430
I-10 Investment income$430,313
I-11 Other revenuePrior year $248,929$327,938
I-12 Total revenuePrior year $312,229$822,347
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $77,637$69,564
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $212,458$310,572
I-18 Total expensesPrior year $290,095$380,136
I-19 Revenue less expensesPrior year $22,134$442,211
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
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 $822,347 across 8 lines filed
Lines not itemized here account for $284,033 of total revenue; see the IRS return.
VIII-1b Membership dues$3,666
VIII-1h Total contributions, gifts and grants$3,666
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $60,430$60,430
VIII-6 Net rental income or lossRelated to mission $19,250$19,250
VIII-7 Net gain or loss on sales of assetsRelated to mission $430,313$430,313
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $24,655$24,655
VIII-12 Total revenueRelated to mission $534,648 · Unrelated business $284,033 · Excluded from tax $0$822,347
Part IX · Statement of functional expenses $380,136 across 13 lines filed
IX-7 Other salaries and wagesManagement $63,795$63,795
IX-10 Payroll taxesManagement $5,769$5,769
IX-11c Accounting feesManagement $15,400$15,400
IX-12 Advertising and promotionPrograms $498$498
IX-13 Office expensesPrograms $11,308$11,308
IX-16 OccupancyPrograms $66,508$66,508
IX-17 TravelPrograms $304$304
IX-19 Conferences, conventions and meetingsPrograms $275$275
IX-20 InterestPrograms $3,781$3,781
IX-22 Depreciation, depletion and amortizationManagement $10,586$10,586
IX-23 InsurancePrograms $16,726$16,726
IX-24 Other expenses (24a–d)Programs $152,952$152,952
IX-24e All other expensesPrograms $32,234$32,234
IX-25 Total functional expensesPrograms $284,586 · Management $95,550 · Fundraising $0$380,136
Part X · Balance sheet $862,873 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $46,990$56,883
X-10c Land, buildings and equipment, netStart of year $149,995$805,690
X-15 Other assetsStart of year $300$300
X-16 Total assetsStart of year $197,285$862,873
X-17 Accounts payable and accrued expensesStart of year $2,033$1,607
X-25 Other liabilitiesStart of year $3,000$226,803
X-26 Total liabilitiesStart of year $5,033$228,410
X-32 Total net assets or fund balancesStart of year $192,252$634,463
X-33 Total liabilities and net assetsStart of year $197,285$862,873
Part XI · Reconciliation of net assets $634,463 net assets at year end
XI-1 Total revenue$822,347
XI-2 Total expenses$380,136
XI-3 Revenue less expenses$442,211
XI-4 Net assets at start of year$192,252
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$634,463

Form 990 e-file (XML) FY2024 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.