American Legion Post #1

Portland, OR · Mutual-benefit / member-serving · Since 1920

✓ Tax-deductible Latest data FY2024
Revenue
$90K
▼ -6% vs prior year
Spent
$106K
To programs
19%
Net assets
$349K

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
1 funder — Chris Hess Foundation C/O Joseph N Gompers CPA
$5K in the latest grant year.
Spent on programs?
19% to programs
Form 990 Part IX, latest filing.
Size and trend
<$100K
↓ -6% vs prior year
Legal name (IRS)Hdr · item CAmerican Legion Post #1
EINHdr · item D93-0112213
Exempt statusHdr · item I501(c)(19) · active
Ruling yearIRS BMFJul 1948
Year of formationHdr · item L1920
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CPortland, OR
NTEE classificationIRS BMFNonprofit

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.19 Management & general $0.79 Fundraising $0.01
Program services19%$21K
Management & general79%$84K
Fundraising1%$1K
Total functional expensesLn 25$106K

Financial health

Revenue & expenses by yearFY2020–FY2024
Revenue
$90K
FY2024▼ -6%
Expenses
$106K
FY2024▲ +16%
Surplus margin
-18%
revenue over expenses, this year▼ -572% vs prior filing year
Program spending
19%
of expenses reach programs▼ -22% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$351K
FY2024▼ -4%
Total liabilities
$2K
FY2024▲ +8%
Revenue less expensesPt I · Ln 19−$17K
Total assetsPt X · Ln 16$351K
Program-expense ratioPt IX · col B19%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$126K
Total assetsLn 16$351K
Total liabilitiesLn 26$2K
Total net assetsLn 32$349K
Months of cash on handcomputed14.2

Statement of Revenue

Part VIII
Other revenue$57K · 63%
Contributions & grants$18K · 20%
Program service revenue$9K · 10%
Investment income$5K · 6%
Other revenue63%$57K
Contributions & grants20%$18K
Program service revenue10%$9K
Investment income6%$5K
Total revenueLn 12$90K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $226K · Operating expenses/yr $106K
25.5 months
Where the money goes
Program services
Program services $21K · Total expenses $106K
19%
Management & General
Management & general $84K · Total expenses $106K
79%
Fundraising
Fundraising $1K · Total expenses $106K
1%
Cost to raise $1
Fundraising expense (3-yr avg) $420 · Solicited contributions (3-yr avg) $23K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $18K · Total revenue $90K
20%
Government reliance
Government grants — · Total revenue $90K
—
Earned-income share
Program service revenue $9K · Total revenue $90K
10%
Investment reliance
Investment income $5K · Total revenue $90K
+6%
Program self-sufficiency
Program service revenue $9K · Total expenses $106K
9%
Growth & trend
Revenue growth (YoY)
This year $90K · Prior year $95K
-6%
Revenue CAGR
FY2019 $46K · FY2024 $90K
+14%
Net-asset trend (YoY)
End of year $349K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $90K · Expenses $106K
-18%
Liabilities-to-Assets
Total liabilities — · Total assets $351K
—
Net-asset ratio
Net assets $349K · Total assets $351K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $100K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $351K
28%
People & payroll
Highest Reported Total Compensation
Individual William Turner · Reported title Adjudant · Highest reported compensation $4K · Total expenses $106K
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $12K · Total expenses $106K
11%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 19%——
Overhead ratio 79%——
Fundraising cost ratio 7%——
Revenue growth -6%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$3,780Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A

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

NameFY2024FY2024FY2023FY2022
William Turner$3,780$3,247$2,416$1,760

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.

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Mission and programs

Supports veterans and their families, improving community social welfare.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $21K of program spending, described in the organization's own filed words · FY2024.
01

To promote the social welfare of the community and provide service to veterans and their families.

$21Kprogram expense

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Funders

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$5K

Filing history

YearRevenueExpensesChangeFiling
FY2024 $95K$91K+9% 990 PDF
FY2023 $87K$63K+9% 990 PDF
FY2022 $80K$56K+65% 990 PDF
FY2021 $49K$29K+5% 990 PDF
FY2020 $46K$75K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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