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American Legion Post 82 FY2019 filing

Tax-deductible

San Mateo, CA501(c)(19)Mutual / membership EIN 94-1104846Revenue $76K in FY2019

On file with the IRS130 South Blvd, 94402-2462 · San Mateo, CATax-exempt since Apr 1937

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To provide a Post for current/previous members of the US military

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
3¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2019 · 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
0 of 7
filings with a surplus
Average deficit $66K a year · 120% of revenue · last 7 filings
Concern: a surplus in 0 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
3%
of spending
Concern: 3% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
22 mo
of spending, in cash
Looks good: 22.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
−$653
-0.1% of total assets
Looks good: liabilities are -0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$76K
Spent
$118K
To programs
3%
Net assets
$473K
By yearFY2019–FY2025
Revenue
$76K
FY2019
Tap a bar for its year
Revenue by fiscal year
FY2019$76K
FY2020$85K
FY2021$48K
FY2022$19K
FY2023$71K
FY2024$90K
FY2025−$3K
Expenses
$118K
FY2019
Tap a bar for its year
Expenses by fiscal year
FY2019$118K
FY2020$136K
FY2021$81K
FY2022$121K
FY2023$121K
FY2024$134K
FY2025$142K
Net assets
$473K
FY2019
Tap a bar for its year
Net assets by fiscal year
FY2019$473K
FY2020$422K
FY2021$389K
FY2022$1.3M
FY2023$1.2M
FY2024$1.1M
FY2025$882K

From the FY2019 Form 990 (year ending June 2019) · see the original

990 PDF Claim
You’re viewing the FY2019 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 Apr 1937.

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

Where the money goes

3 cents of each dollar spent went to programs.

Program services 3% · $3K Management & general 97% · $114K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2018); the FY2019 filing did not itemize Part VII
$0Pt VII · Sec A
Steve Leydiker
First Vice C
$0Pt VII · Sec A
Ed Caler
Second Vice
$0Pt VII · Sec A
Ac Ralston
Adjutant
$0Pt VII · Sec A
Alex Jacobo
Finance Offi
$0Pt VII · Sec A
Vince Zammit
Sergeant at
$0Pt VII · Sec A
See American Legion Post 82 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

Offers support and resources for current and former U.S. military members.

Questions for American Legion Post 82

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Provided by the organization

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1 program · in their own filed words · FY2018
01

Programs designed to aid veterans who served in the U.S.A. Military.

Pt IX · 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 · 22 grants · $95K · 2021–2024
Individual RecipientFY2024$11,000
Individual RecipientFY2024$5,000
Individual RecipientFY2024$4,500
Individual RecipientFY2024$4,300
Legasa Childrens FundFY2024$2,500
American Legion RiderFY2024$2,200
EiredocFY2024$2,000
Individual RecipientFY2024$1,995
American Legion AuxiliaryFY2024$180
Individual RecipientFY2024$145
America Legion RidersFY2023$7,300
Benicia Community FoundationCA · FY2023$5,000
Individual RecipientFY2022$2,500
EireorgFY2022$2,000
American Legion Chapter 105IN · FY2022$2,000
Legion Boys StateFY2022$1,274
American Legion Riders Dept of CaFY2022$280
American LegionIN · FY2021$23,500
See all 22 grants →

By the numbers

The FY2019 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$76K
Ln 12
Other incomeLn 4–11$56K
Gifts and grantsLn 1h$20K
Investment incomeLn 3$139
Money outPt IX
$118K
Ln 25
Programscol B$3K
Managementcol C$114K
Owns and owesPt X
$473K
net assets · Ln 32
Cash and savingsLn 1–2$220K
Total assetsLn 16$472K
LiabilitiesLn 26−$653
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$20K
Investment incomeLn 3$139
Other incomeLn 4–11$56K
Total revenueLn 12$76K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$156K
Cash and savings togetherLn 1–2$220K
InvestmentsLn 11–13$198K
Land, buildings, equipmentLn 10c$50K
Total assetsLn 16$472K
LiabilitiesLn 26−$653
Net assetsLn 32$473K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY19End FY19
Cash and savingsLn 1–2$268K$220K
InvestmentsLn 11–13$198K$198K
Land, buildings, equipmentLn 10c$44K$50K
Total assetsLn 16$514K$472K
LiabilitiesLn 26$246−$653
Net assetsLn 32$514K$473K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$2K$2K
InterestLn 20$318$318
Depreciation, depletion and amortizationLn 22$3K$3K
Other expenses (24a–d)Ln 24$55K$55K
All other expensesLn 24e$51K$51K
Total functional expensesLn 25$118K$3K$114K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest −$3K$142K−$145K$882K 990 PDF
FY2024 $90K$134K−$44K$1.1M 990 PDF
FY2023 $71K$121K−$50K$1.2M 990 PDF
FY2022 $19K$121K−$102K$1.3M 990 PDF
FY2021 $48K$81K−$33K$389K 990 PDF
FY2020 $85K$136K−$51K$422K 990 PDF
FY2019 Viewing $76K$118K−$41K$473K 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 FY2019 990 (6 parts)
Part I · Summary $76,401 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $30,227$20,500
I-9 Program service revenue$0
I-10 Investment incomePrior year $160$139
I-11 Other revenuePrior year $65,274$55,762
I-12 Total revenuePrior year $95,661$76,401
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $110,747$117,503
I-18 Total expensesPrior year $110,747$117,503
I-19 Revenue less expensesPrior year −$15,086−$41,102
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $76,401 across 5 lines filed
Lines not itemized here account for $55,762 of total revenue; see the IRS return.
VIII-1b Membership dues$7,570
VIII-1f All other contributions, gifts and grants$12,930
VIII-1h Total contributions, gifts and grants$20,500
VIII-3 Investment incomeRelated to mission $139$139
VIII-12 Total revenueRelated to mission $55,901$76,401
Part IX · Statement of functional expenses $117,503 across 7 lines filed
IX-11c Accounting feesManagement $4,700$4,700
IX-11g Other fees for servicesManagement $1,800$1,800
IX-13 Office expensesManagement $1,580$1,580
IX-20 InterestManagement $318$318
IX-22 Depreciation, depletion and amortizationPrograms $3,277$3,277
IX-24 Other expenses (24a–d)Management $54,880$54,880
IX-24e All other expensesManagement $50,948$50,948
IX-25 Total functional expensesPrograms $3,277 · Management $114,226 · Fundraising $0$117,503
Part X · Balance sheet $472,193 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $68,647$63,505
X-2 Savings and temporary cash investmentsStart of year $199,051$156,121
X-8 Inventories for sale or useStart of year $4,552$4,552
X-10c Land, buildings and equipment, netStart of year $44,024$50,094
X-11 Publicly traded securitiesStart of year $197,921$197,921
X-16 Total assetsStart of year $514,195$472,193
X-25 Other liabilitiesStart of year $246−$653
X-26 Total liabilitiesStart of year $246−$653
X-32 Total net assets or fund balancesStart of year $513,949$472,846
X-33 Total liabilities and net assetsStart of year $514,195$472,193
Part XI · Reconciliation of net assets $472,846 net assets at year end
XI-1 Total revenue$76,401
XI-2 Total expenses$117,503
XI-3 Revenue less expenses−$41,102
XI-4 Net assets at start of year$513,949
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$472,846

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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