American Legion Post 5

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Providing support and assistance to veterans, their families, children and youth organizations, and other non-profit organizations in our community.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 92-6007656) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 85 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $9K a year · 4% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 29% of spending
Pay to officers and key staff is 29% of spending.
Part VII, Section A
4.0 mo
of spending, in cash
4.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
4% of total assets
Liabilities are 4% of assets.
Pt X · Ln 26
Independent board members
8
of 9 voting members
8 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$150K
-6% vs prior year
Spent
$149K
To programs
0%
Net assets
$355K
By yearFY2020–FY2024
Revenue
$150K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$220K
FY2021$263K
FY2022$231K
FY2023$159K
FY2024$150K
Expenses
$149K
FY2024▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2020$180K
FY2021$207K
FY2022$245K
FY2023$199K
FY2024$149K
Net assets
$355K
FY2024-0.4%
Tap a bar for its year
Net assets by fiscal year
FY2020$356K
FY2021$410K
FY2022$396K
FY2023$357K
FY2024$355K

From the FY2024 Form 990 · see the original

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

Who runs it and what they're paid

9 people listed on the 990; $44K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Treasurer
$43,513Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mike Calhoon$43,513$39,600$38,846$39,600$39,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Legion Post 5 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports veterans, families, youth, and community nonprofits with resources and aid.

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1 program · in their own filed words · FY2024
01

Provided support and assistance to veterans, their families, children and youth organizations, and other nonprofit organizations in our community.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 92-6007656) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 13 grants · $75K · 2020–2022
Seward Senior Citizens INCAK · FY2022$16,900
Seward Ministerial AssocAK · FY2022$10,000
Unitemized GrantFY2022$6,187
Unitemized GrantFY2022$3,000
Unitemized GrantFY2022$1,570
Unitemized GrantFY2022$1,500
Unitemized GrantFY2022$1,000
Seward Senior Citizens INCAK · FY2021$8,000
Unitemized GrantFY2020$15,587
Seward Senior Citizens INCAK · FY2020$6,800
Unitemized GrantFY2020$2,000
Unitemized GrantFY2020$1,300
Unitemized GrantFY2020$1,200

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$150K
Ln 12
Other incomeLn 4–11$95K
Gifts and grantsLn 1h$42K
Fees for servicesLn 2g$12K
Money outPt IX
$149K
Ln 25
Owns and owesPt X
$355K
net assets · Ln 32
Cash and savingsLn 1–2$50K
Total assetsLn 16$370K
LiabilitiesLn 26$14K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Fees for servicesLn 2g$12K
Other incomeLn 4–11$95K
Gains on assetsLn 7$0
Total revenueLn 12$150K
Assets in detailPt X, end of year
CashLn 1$50K
Cash and savings togetherLn 1–2$50K
Inventories for sale or useLn 8$6K
Prepaid expenses and deferred chargesLn 9$891
Land, buildings, equipmentLn 10c$313K
Total assetsLn 16$370K
LiabilitiesLn 26$14K
Net assetsLn 32$355K
OperationsPt I, VI
EmployeesI 51
VolunteersI 685
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$50K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$314K$313K
Total assetsLn 16$371K$370K
LiabilitiesLn 26$14K$14K
Net assetsLn 32$357K$355K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$44K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$552
Office expensesLn 13$12K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$35K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$6K
InterestLn 20$0
Payments to affiliatesLn 21$7K
Depreciation, depletion and amortizationLn 22$916
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$8K
All other expensesLn 24e$0
Total functional expensesLn 25$149K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 29, 2025 $150K$149K$1K$355K 990 PDF
FY2023Filed with the IRS Nov 5, 2024 $159K$199K−$39K$357K 990 PDF
FY2022Filed with the IRS Nov 5, 2023 $231K$245K−$14K$396K 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $263K$207K$56K$410K 990 PDF
FY2020Filed with the IRS Oct 27, 2021 $220K$180K$40K$356K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $149,557 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $59,412$42,029
I-9 Program service revenue$12,434
I-10 Investment income$0
I-11 Other revenuePrior year $99,822$95,094
I-12 Total revenuePrior year $159,234$149,557
I-13 Grants and similar amounts paidPrior year $31,251$17,394
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $43,670$43,513
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $123,799$87,611
I-18 Total expensesPrior year $198,720$148,518
I-19 Revenue less expensesPrior year −$39,486$1,039
Part VI · Governance 8 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $149,557 across 10 lines filed
Lines not itemized here account for $83,594 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$42,029
VIII-1h Total contributions, gifts and grants$42,029
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,434$12,434
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
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 $11,500$11,500
VIII-12 Total revenueRelated to mission $101,033 · Unrelated business $6,495$149,557
Part IX · Statement of functional expenses $148,518 across 31 lines filed
IX-1 Grants to domestic organizations$17,394
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 officers and key staff (Part IX, line 5)$43,513
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$4,000
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$552
IX-13 Office expenses$11,714
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$34,541
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$5,823
IX-20 Interest$0
IX-21 Payments to affiliates$7,435
IX-22 Depreciation, depletion and amortization$916
IX-23 Insurance$14,341
IX-24 Other expenses (24a–d)$8,289
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$148,518
Part X · Balance sheet $369,765 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $47,228$49,611
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $6,536$6,191
X-9 Prepaid expenses and deferred chargesStart of year $3,083$891
X-10c Land, buildings and equipment, netStart of year $313,988$313,072
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 $370,835$369,765
X-17 Accounts payable and accrued expensesStart of year $14,039$14,467
X-26 Total liabilitiesStart of year $14,039$14,467
X-27 Net assets without donor restrictionsStart of year $356,796$355,298
X-32 Total net assets or fund balancesStart of year $356,796$355,298
X-33 Total liabilities and net assetsStart of year $370,835$369,765
Part XI · Reconciliation of net assets $355,298 net assets at year end
XI-1 Total revenue$149,557
XI-2 Total expenses$148,518
XI-3 Revenue less expenses$1,039
XI-4 Net assets at start of year$356,796
XI-8 Prior period adjustments−$2,537
XI-10 Net assets at end of year$355,298

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

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