American Legion Post No 54

Tax-deductible

Chewelah, WA501(c)(19)EIN 91-0535722Revenue $92K in FY2024

On file with the IRSSouth 111 Park Street, 99109-0000 · Chewelah, WATax-exempt since Mar 1946

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501(c)(19) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
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 $799 a year · 1% 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
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 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
156
of 156 voting members
Looks good: 156 of 156 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$92K
+3% vs prior year
Spent
$94K
To programs
98%
Net assets
$36K
By yearFY2020–FY2024
Revenue
$92K
FY2024▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$62K
FY2021$69K
FY2022$78K
FY2023$90K
FY2024$92K
Expenses
$94K
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$65K
FY2021$59K
FY2022$83K
FY2023$87K
FY2024$94K
Net assets
$36K
FY2024▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$29K
FY2021$39K
FY2022$35K
FY2023$38K
FY2024$36K

From the FY2024 Form 990 · 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

98 cents of each dollar spent went to programs.

Program services 98% · $92K

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

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
2nd Vice
$0Pt VII · Sec A
Finance Office
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Sgt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Historian
$0Pt VII · Sec A
See American Legion Post No 54 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 No 54 is a member-serving organization based in Chewelah, WA.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Activities of the organization include socializing and consumption of food & drink, gaming activities such as pull tabs, bingo, darts, dancing, and benefit dinners. Civic activities include presentation of honor guards at memorial services, parades, athletic events and holidays.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$92K
Ln 12
Other incomeLn 4–11$85K
Gifts and grantsLn 1h$7K
Money outPt IX
$94K
Ln 25
Programscol B$92K
Owns and owesPt X
$36K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$36K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a156
IndependentVI 1b156
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Other incomeLn 4–11$85K
Gains on assetsLn 7$0
Total revenueLn 12$92K
Assets in detailPt X, end of year
CashLn 1$26K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$33K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$0
Total assetsLn 16$36K
LiabilitiesLn 26$0
Net assetsLn 32$36K
OperationsPt I, VI
EmployeesI 56
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$33K$33K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$5K$3K
Total assetsLn 16$38K$36K
LiabilitiesLn 26$0$0
Net assetsLn 32$38K$36K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
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$28K$28K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$6K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$1K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$24K$24K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$23K$23K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$94K$92K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $92K$94K−$1K$36K 990 PDF
FY2023 $90K$87K$3K$38K 990 PDF
FY2022 $78K$83K−$4K$35K 990 PDF
FY2021 $69K$59K$10K$39K 990 PDF
FY2020 $62K$65K−$3K$29K 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 FY2024 990 (6 parts)
Part I · Summary $92,352 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,334$7,432
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $77,395$84,920
I-12 Total revenuePrior year $89,729$92,352
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $35,462$33,264
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $51,226$60,466
I-18 Total expensesPrior year $86,688$93,730
I-19 Revenue less expensesPrior year $3,041−$1,378
Part VI · Governance 156 of 156 board members independent, 4 to look at
VI-1a Voting members of the governing body156
VI-1b Independent voting members156
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 $92,352 across 10 lines filed
Lines not itemized here account for $62,128 of total revenue; see the IRS return.
VIII-1b Membership dues$5,377
VIII-1f All other contributions, gifts and grants$2,055
VIII-1h Total contributions, gifts and grants$7,432
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossUnrelated business $6,784$6,784
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $16,008$16,008
VIII-12 Total revenueRelated to mission $78,136 · Unrelated business $6,784$92,352
Part IX · Statement of functional expenses $93,730 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
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 wagesPrograms $27,706$27,706
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $5,558$5,558
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,075$1,075
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,770$1,770
IX-13 Office expensesPrograms $1,155$1,155
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $24,157$24,157
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$1,515
IX-23 InsurancePrograms $2,485$2,485
IX-24 Other expenses (24a–d)Programs $22,702$22,702
IX-24e All other expensesPrograms $5,607$5,607
IX-25 Total functional expensesPrograms $92,215 · Management $0 · Fundraising $0$93,730
Part X · Balance sheet $36,383 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $25,379$25,525
X-2 Savings and temporary cash investmentsStart of year $7,759$7,750
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $4,623$3,108
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $37,761$36,383
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $37,761$36,383
X-32 Total net assets or fund balancesStart of year $37,761$36,383
X-33 Total liabilities and net assetsStart of year $37,761$36,383
Part XI · Reconciliation of net assets $36,383 net assets at year end
XI-1 Total revenue$92,352
XI-2 Total expenses$93,730
XI-3 Revenue less expenses−$1,378
XI-4 Net assets at start of year$37,761
XI-10 Net assets at end of year$36,383

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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