American Legion is located in Leipsic, OH. The organization was established in 1946. According to its NTEE Classification (W30) the organization is classified as: Military & Veterans Organizations, under the broad grouping of Public & Societal Benefit and related organizations. As of 12/2023, American Legion employed 11 individuals. This organization is a subordinate organization within an affiliated group for tax-exemption purposes. American Legion is a 501(c)(19) and as such, is described as a "Post or Organization of Past or Present Members of the Armed Forces" by the IRS.
For the year ending 12/2023, American Legion generated $46.0k in total revenue. This represents a relatively dramatic decline in revenue. Over the past 8 years, the organization has seen revenues fall by an average of (13.3%) each year. All expenses for the organization totaled $56.2k during the year ending 12/2023. As we would expect to see with falling revenues, expenses have declined by (13.1%) per year over the past 8 years. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2023
Describe the Organization's Mission:
Part 3 - Line 1
PROMOTE SOCIAL WELFARE OF THE COMMUNITY, SPONSOR PATRIOTIC ACTIVITIES AND TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS THROUGH THE VOLUNTEERED TIME PROVIDED BY MEMBERS
Describe the Organization's Program Activity:
Part 3 - Line 4a
PROVIDING A FACILITY FOR VARIOUS COMMUNITY ACTIVITIES AND EVENTS.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Steven Ruskey Commander | Officer | 1 | $6,383 |
Robert Nadler Trustee | Trustee | $0 | |
Bill Niese Trustee | Trustee | $0 | |
Brad Peck Trustee | Trustee | $0 | |
Gary Kuhlman Sergeant Of | Officer | $0 | |
Keith Mickens 1st Vice Com | Officer | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $840 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $3,074 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $3,914 |
Total Program Service Revenue | $24,108 |
Investment income | $10,722 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | $3,528 |
Miscellaneous Revenue | $0 |
Total Revenue | $46,022 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $4,392 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $6,383 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $0 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $0 |
Payroll taxes | $2,356 |
Fees for services: Management | $0 |
Fees for services: Legal | $0 |
Fees for services: Accounting | $690 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $124 |
Office expenses | $1,272 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $24,294 |
Travel | $0 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $1,893 |
Insurance | $7,410 |
All other expenses | $1,157 |
Total functional expenses | $56,202 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $1,681 |
Savings and temporary cash investments | $408,700 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $50,389 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $460,770 |
Accounts payable and accrued expenses | $0 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $0 |
Total liabilities | $0 |
Net assets without donor restrictions | $460,770 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $0 |
Total liabilities and net assets/fund balances | $460,770 |