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American Legion

Tax-deductible

Astoria, OR501(c)(19)EIN 93-0112196

Veteran activities/community services

501(c)(19) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
2 of 4
filings with a surplus
Average deficit $6K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$293K
-12% vs prior year
Spent
$318K
To programs
87%
Net assets
$129K
By yearFY2021–FY2025
Revenue
$293K
FY2025▼ -12%
Revenue by fiscal year
FY2021$315K
FY2023$315K
FY2024$333K
FY2025$293K
Expenses
$318K
FY2025▼ -6%
Expenses by fiscal year
FY2021$313K
FY2023$312K
FY2024$338K
FY2025$318K
Net assets
$129K
FY2025▼ -16%
Net assets by fiscal year
FY2021$165K
FY2023$160K
FY2024$154K
FY2025$129K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1944.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $276K Management & general 13% · $42K

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

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Floyd Holcom
1st Vice Commander
$0Pt VII · Sec A
Nancy Harms
2nd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Brian Woosley
Sgt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion 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

Provides community services and activities for veterans.

Provided by the organization

This section is blank until American Legion claims this page.

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2 program services account for $276K of program spending, described in the organization's own filed words · FY2024.
01

Operation of local post 12 for veterans, providing membership activites which involve both local post 12 members and other post's visiting legion service members in the further education and future involvement in legion activities and veteran member social activities.

$275Kprogram expense
02

Legion involvement in local community activities and support to better the community in which veteran servicemembers reside.

$1Kprogram expense

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$293K
Ln 12
Other incomeLn 4–11$254K
Gifts and grantsLn 1h$25K
Fees for servicesLn 2g$12K
Money outPt IX
$318K
Ln 25
Programscol B$276K
Managementcol C$42K
Owns and owesPt X
$129K
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$131K
LiabilitiesLn 26$2K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Fees for servicesLn 2g$12K
Investment incomeLn 3$3K
Other incomeLn 4–11$254K
Gains on assetsLn 7$3K
Total revenueLn 12$293K
Assets in detailPt X, end of year
CashLn 1$42K
SavingsLn 2$25K
Cash and savings togetherLn 1–2$66K
Land, buildings, equipmentLn 10c$60K
Total assetsLn 16$131K
LiabilitiesLn 26$2K
Net assetsLn 32$129K
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$88K$66K
Land, buildings, equipmentLn 10c$61K$60K
Total assetsLn 16$155K$131K
LiabilitiesLn 26$700$2K
Net assetsLn 32$154K$129K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1K$1K
Benefits paid to or for membersLn 4$8K$8K
Other salaries and wagesLn 7$84K$66K$19K
Other employee benefitsLn 9$2K$2K$480
Payroll taxesLn 10$8K$6K$2K
Accounting feesLn 11c$6K$4K$2K
Advertising and promotionLn 12$35$13$22
Office expensesLn 13$2K$359$2K
OccupancyLn 16$29K$19K$11K
Conferences, conventions and meetingsLn 19$221$221
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$20K$16K$4K
Other expenses (24a–d)Ln 24$154K$152K$2K
All other expensesLn 24e$3K$2K$1K
Total functional expensesLn 25$318K$276K$42K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $293K$318K−$25K$129K 990 PDF
FY2024 $333K$338K−$5K$154K 990 PDF
FY2023 $315K$312K$3K$160K 990 PDF
FY2022 Not on file
FY2021 $315K$313K$3K$165K 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 (4 parts)
Part VIII · Statement of revenue $293,028 across 9 lines filed
Lines not itemized here account for $88,376 of total revenue; see the IRS return.
VIII-1b Membership dues$9,977
VIII-1f All other contributions, gifts and grants$14,698
VIII-1h Total contributions, gifts and grants$24,675
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,722$11,722
VIII-3 Investment incomeRelated to mission $352$352
VIII-6 Net rental income or lossUnrelated business $700$700
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,600$2,600
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $163,216 · Unrelated business $1,387$164,603
VIII-12 Total revenueRelated to mission $178,396 · Unrelated business $2,087 · Excluded from tax $87,870$293,028
Part IX · Statement of functional expenses $318,413 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $1,180$1,180
IX-4 Benefits paid to or for membersPrograms $7,982$7,982
IX-7 Other salaries and wagesPrograms $65,602 · Management $18,503$84,105
IX-9 Other employee benefitsPrograms $1,705 · Management $480$2,185
IX-10 Payroll taxesPrograms $6,028 · Management $1,700$7,728
IX-11c Accounting feesPrograms $4,318 · Management $1,517$5,835
IX-12 Advertising and promotionPrograms $13 · Management $22$35
IX-13 Office expensesPrograms $359 · Management $1,645$2,004
IX-16 OccupancyPrograms $18,764 · Management $10,609$29,373
IX-19 Conferences, conventions and meetingsPrograms $221$221
IX-22 Depreciation, depletion and amortizationManagement $1,064$1,064
IX-23 InsurancePrograms $16,265 · Management $3,815$20,080
IX-24 Other expenses (24a–d)Programs $152,210 · Management $1,824$154,034
IX-24e All other expensesPrograms $1,521 · Management $1,066$2,587
IX-25 Total functional expensesPrograms $276,168 · Management $42,245 · Fundraising $0$318,413
Part X · Balance sheet $131,192 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $40,408$41,911
X-2 Savings and temporary cash investmentsStart of year $47,937$24,554
X-8 Inventories for sale or useStart of year $5,476$4,589
X-10c Land, buildings and equipment, netStart of year $61,202$60,138
X-16 Total assetsStart of year $155,023$131,192
X-17 Accounts payable and accrued expensesStart of year $700$2,254
X-26 Total liabilitiesStart of year $700$2,254
X-27 Net assets without donor restrictionsStart of year $135,779$110,394
X-28 Net assets with donor restrictionsStart of year $18,544$18,544
X-32 Total net assets or fund balancesStart of year $154,323$128,938
X-33 Total liabilities and net assetsStart of year $155,023$131,192
Part XI · Reconciliation of net assets $128,938 net assets at year end
XI-1 Total revenue$293,028
XI-2 Total expenses$318,413
XI-3 Revenue less expenses−$25,385
XI-4 Net assets at start of year$154,323
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$128,938

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

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