American Legion Post 100: Nonprofit Profile, Financials & Form 990 (EIN 84-6051448)

Revenue by fiscal year
FY2020	$87K
FY2021	$95K
FY2022	$90K
FY2023	$105K
FY2024	$114K
FY2025	$110K

Expenses by fiscal year
FY2020	$73K
FY2021	$90K
FY2022	$95K
FY2023	$104K
FY2024	$116K
FY2025	$115K

Net assets by fiscal year
FY2020	$68K
FY2021	$73K
FY2022	$68K
FY2023	$58K
FY2024	$56K
FY2025	$51K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation

Michael Adams

Commander

$0Pt VII · Sec A

Mario Espinoza

Vice Commander

$0Pt VII · Sec A

Chris Potvin

Adjunct

$0Pt VII · Sec A

Ryan Gentry

Financial Officer

$0Pt VII · Sec A

See American Legion Post 100 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 100 is a member-serving organization based in Carbondale, CO, formed in 1946.

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1 program · in their own filed words · FY2025

01

Scholarships

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$110K

Ln 12

Other incomeLn 4–11$107K

Gifts and grantsLn 1h$3K

Money outPt IX

$115K

Ln 25

Owns and owesPt X

$51K

net assets · Ln 32

Cash and savingsLn 1–2$15K

Total assetsLn 16$56K

LiabilitiesLn 26$5K

PeoplePt VI, VII

4

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b5

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$3K

Other incomeLn 4–11$107K

Total revenueLn 12$110K

Assets in detailPt X, end of year

CashLn 1$15K

Cash and savings togetherLn 1–2$15K

Land, buildings, equipmentLn 10c$34K

Other assetsLn 15$407

Total assetsLn 16$56K

LiabilitiesLn 26$5K

Net assetsLn 32$51K

OperationsPt I, VI

EmployeesI 58

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

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$15K	$15K
Land, buildings, equipmentLn 10c	$34K	$34K
Total assetsLn 16	$58K	$56K
LiabilitiesLn 26	$3K	$5K
Net assetsLn 32	$56K	$51K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$0
Grants to domestic individualsLn 2	$1K
Grants and assistance to foreign recipientsLn 3	$0
Benefits paid to or for membersLn 4	$0
Pay of current officers, directors and key staffLn 5	$0
Pay of disqualified personsLn 6	$0
Other salaries and wagesLn 7	$65K
Pension plan contributionsLn 8	$0
Other employee benefitsLn 9	$0
Payroll taxesLn 10	$7K
Management feesLn 11a	$0
Legal feesLn 11b	$0
Accounting feesLn 11c	$5K
Lobbying feesLn 11d	$0
Investment management feesLn 11f	$0
Other fees for servicesLn 11g	$0
Advertising and promotionLn 12	$0
Office expensesLn 13	$2K
Information technologyLn 14	$0
RoyaltiesLn 15	$0
OccupancyLn 16	$0
TravelLn 17	$0
Travel and entertainment for public officialsLn 18	$0
Conferences, conventions and meetingsLn 19	$0
InterestLn 20	$12
Payments to affiliatesLn 21	$0
Depreciation, depletion and amortizationLn 22	$0
InsuranceLn 23	$13K
Other expenses (24a–d)Ln 24	$20K
All other expensesLn 24e	$3K
Total functional expensesLn 25	$115K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$110K	$115K	−$5K	$51K	990 PDF
FY2024	$114K	$116K	−$2K	$56K	990 PDF
FY2023	$105K	$104K	$869	$58K	990 PDF
FY2022	$90K	$95K	−$5K	$68K	990 PDF
FY2021	$95K	$90K	$5K	$73K	990 PDF
FY2020	$87K	$73K	$14K	$68K	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 (6 parts)

Part I · Summary $110,236 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $2,317$3,392

I-9 Program service revenue$0

I-10 Investment income$0

I-11 Other revenuePrior year $111,436$106,844

I-12 Total revenuePrior year $113,753$110,236

I-13 Grants and similar amounts paidPrior year $4,113$1,000

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $70,052$72,171

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $41,486$41,734

I-18 Total expensesPrior year $115,651$114,905

I-19 Revenue less expensesPrior year −$1,898−$4,669

Part VI · Governance 5 of 5 board members independent, 1 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members5

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 $110,236 across 4 lines filed

Lines not itemized here account for $101,034 of total revenue; see the IRS return.

VIII-1b Membership dues$3,392

VIII-1h Total contributions, gifts and grants$3,392

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$5,810

VIII-12 Total revenue$110,236

Part IX · Statement of functional expenses $114,905 across 30 lines filed

IX-1 Grants to domestic organizations$0

IX-2 Grants to domestic individuals$1,000

IX-3 Grants and assistance to foreign recipients$0

IX-4 Benefits paid to or for members$0

IX-5 Pay of current officers, directors and key staff$0

IX-6 Pay of disqualified persons$0

IX-7 Other salaries and wages$65,460

IX-8 Pension plan contributions$0

IX-9 Other employee benefits$0

IX-10 Payroll taxes$6,711

IX-11a Management fees$0

IX-11b Legal fees$0

IX-11c Accounting fees$5,006

IX-11d Lobbying fees$0

IX-11f Investment management fees$0

IX-11g Other fees for services$0

IX-12 Advertising and promotion$0

IX-13 Office expenses$1,708

IX-14 Information technology$0

IX-15 Royalties$0

IX-16 Occupancy$0

IX-17 Travel$0

IX-18 Travel and entertainment for public officials$0

IX-19 Conferences, conventions and meetings$0

IX-20 Interest$12

IX-21 Payments to affiliates$0

IX-22 Depreciation, depletion and amortization$0

IX-23 Insurance$12,557

IX-24 Other expenses (24a–d)$19,701

IX-24e All other expenses$2,750

IX-25 Total functional expenses$114,905

Part X · Balance sheet $56,353 assets, 11 lines filed

X-1 Cash, non-interest-bearingStart of year $15,414$15,288

X-8 Inventories for sale or useStart of year $6,952$4,954

X-9 Prepaid expenses and deferred chargesStart of year $1,278$1,278

X-10c Land, buildings and equipment, netStart of year $34,426$34,426

X-15 Other assetsStart of year $407$407

X-16 Total assetsStart of year $58,477$56,353

X-17 Accounts payable and accrued expenses$1,912

X-25 Other liabilitiesStart of year $2,666$3,299

X-26 Total liabilitiesStart of year $2,666$5,211

X-32 Total net assets or fund balancesStart of year $55,811$51,142

X-33 Total liabilities and net assetsStart of year $58,477$56,353

Part XI · Reconciliation of net assets $51,142 net assets at year end

XI-1 Total revenue$110,236

XI-2 Total expenses$114,905

XI-3 Revenue less expenses−$4,669

XI-4 Net assets at start of year$55,811

XI-10 Net assets at end of year$51,142

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

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American Legion Post 100

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion Post 100

By the numbers

Filing history

Schedules filed Part IV