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American Legion FY2021 filing

Tax-deductible

Astoria, OR501(c)(19)Mutual / membership EIN 93-0112196Revenue $315K in FY2021

On file with the IRS1132 Exchange St, 97103-4130 · Astoria, ORTax-exempt since Dec 1944

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Veteran activities/community services

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

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FY2021 · 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
4 mo
of spending, in cash
Looks good: 3.5 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
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$315K
Spent
$313K
To programs
87%
Net assets
$165K
By yearFY2021–FY2025
Revenue
$315K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$315K
FY2023$315K
FY2024$333K
FY2025$293K
Expenses
$313K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$313K
FY2023$312K
FY2024$338K
FY2025$318K
Net assets
$165K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$165K
FY2023$160K
FY2024$154K
FY2025$129K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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% · $273K Management & general 13% · $40K

Form 990 Part IX, line 25, columns B–D. 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 · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Pat Erlich
Commander/Finance
$0Pt VII · Sec A
Mike Newton
1st Vice Commander
$0Pt VII · Sec A
Dean Hoaglund
2nd Vice Commander
$0Pt VII · Sec A
Terri Brier
Adjutant
$0Pt VII · Sec A
Jimmy Pearson
Historian
$0Pt VII · Sec A
$0Pt VII · Sec A
Cal Sheker
Judge Advocate
$0Pt VII · Sec A
Gayle Litchfield
Sgt at Arms
$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.

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Provided by the organization

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2 programs · $273K · in their own filed words · FY2020
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.

$273Kprogram expense
02

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

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$315K
Ln 12
Other incomeLn 4–11$291K
Gifts and grantsLn 1h$13K
Investment incomeLn 3$9K
Money outPt IX
$313K
Ln 25
Programscol B$273K
Managementcol C$40K
Owns and owesPt X
$165K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$165K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$2K
Investment incomeLn 3$9K
Other incomeLn 4–11$291K
Gains on assetsLn 7$7K
Total revenueLn 12$315K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$66K
Cash and savings togetherLn 1–2$92K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$68K
Total assetsLn 16$165K
LiabilitiesLn 26$0
Net assetsLn 32$165K
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 FY21End FY21
Cash and savingsLn 1–2$37K$92K
InvestmentsLn 11–13$50K$0
Land, buildings, equipmentLn 10c$71K$68K
Total assetsLn 16$163K$165K
LiabilitiesLn 26$4$0
Net assetsLn 32$163K$165K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$69K$54K$15K
Other employee benefitsLn 9$757$757
Payroll taxesLn 10$7K$5K$2K
Legal feesLn 11b$5K$4K$1K
Advertising and promotionLn 12$39$15$24
Office expensesLn 13$1K$454$693
OccupancyLn 16$25K$16K$9K
Payments to affiliatesLn 21$8K$8K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$18K$15K$3K
Other expenses (24a–d)Ln 24$172K$169K$3K
All other expensesLn 24e$2K$1K$1K
Total functional expensesLn 25$313K$273K$40K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $315K$313K$3K$165K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $315,317 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $31,320$13,246
I-9 Program service revenuePrior year $1,853$2,331
I-10 Investment incomePrior year $1,210$9,042
I-11 Other revenuePrior year $169,380$290,698
I-12 Total revenuePrior year $203,763$315,317
I-13 Grants and similar amounts paidPrior year $2,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $68,855$76,917
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $160,241$235,743
I-18 Total expensesPrior year $231,096$312,660
I-19 Revenue less expensesPrior year −$27,333$2,657
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
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 $315,317 across 9 lines filed
Lines not itemized here account for $69,709 of total revenue; see the IRS return.
VIII-1b Membership dues$13,088
VIII-1f All other contributions, gifts and grants$158
VIII-1h Total contributions, gifts and grants$13,246
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,331$2,331
VIII-3 Investment incomeRelated to mission $1,913$1,913
VIII-6 Net rental income or lossUnrelated business $600$600
VIII-7 Net gain or loss on sales of assetsRelated to mission $7,129$7,129
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $220,009 · Unrelated business $380$220,389
VIII-12 Total revenueRelated to mission $231,484 · Unrelated business $980 · Excluded from tax $69,607$315,317
Part IX · Statement of functional expenses $312,660 across 12 lines filed
IX-7 Other salaries and wagesPrograms $53,949 · Management $15,215$69,164
IX-9 Other employee benefitsManagement $757$757
IX-10 Payroll taxesPrograms $5,457 · Management $1,539$6,996
IX-11b Legal feesPrograms $3,769 · Management $1,324$5,093
IX-12 Advertising and promotionPrograms $15 · Management $24$39
IX-13 Office expensesPrograms $454 · Management $693$1,147
IX-16 OccupancyPrograms $16,002 · Management $9,240$25,242
IX-21 Payments to affiliatesPrograms $8,026$8,026
IX-22 Depreciation, depletion and amortizationManagement $3,185$3,185
IX-23 InsurancePrograms $14,806 · Management $3,472$18,278
IX-24 Other expenses (24a–d)Programs $169,241 · Management $3,142$172,383
IX-24e All other expensesPrograms $1,269 · Management $1,081$2,350
IX-25 Total functional expensesPrograms $272,988 · Management $39,672 · Fundraising $0$312,660
Part X · Balance sheet $165,483 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $32,039$26,896
X-2 Savings and temporary cash investmentsStart of year $4,674$65,538
X-8 Inventories for sale or useStart of year $4,860$5,204
X-10c Land, buildings and equipment, netStart of year $71,030$67,845
X-11 Publicly traded securitiesStart of year $50,227$0
X-16 Total assetsStart of year $162,830$165,483
X-26 Total liabilitiesStart of year $4$0
X-27 Net assets without donor restrictionsStart of year $144,282$146,939
X-28 Net assets with donor restrictionsStart of year $18,544$18,544
X-32 Total net assets or fund balancesStart of year $162,826$165,483
X-33 Total liabilities and net assetsStart of year $162,830$165,483
Part XI · Reconciliation of net assets $165,483 net assets at year end
XI-1 Total revenue$315,317
XI-2 Total expenses$312,660
XI-3 Revenue less expenses$2,657
XI-4 Net assets at start of year$162,826
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$165,483

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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