AMERICAN LEGION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 54-0676433)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-11
IRS object ID
202532249349301723
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-11T12:40:09-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN541755197PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOWARD W BOLTON III CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 1040AddressLine1Txt
CityDANVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24543ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN540676433EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGION DAN RIVER POST 1097BusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% TODD YEATTSInCareOfNm
Business Name ControlAMERBusinessNameControlTxt
Phone4347937531PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 FAIRFIELD AVEAddressLine1Txt
CityDANVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24541ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTODD YEATTSPersonNm
Person TitleCOMMANDERPersonTitleTxt
Phone4347937531PhoneNum
Signature2025-08-11SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOWARD W BOLTON IIIPreparerPersonNm
PTINP00370003PTIN
Phone4347922222PhoneNum
Preparation2025-08-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTODD YEATTSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 FAIRFIELD AVEAddressLine1Txt
CityDANVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24541ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$392,221GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROVIDE SUPPORT FOR VETERANS, NEEDY FAMILIES IN THE COMMUNITY, AND LOCAL CHARITABLE ORGANIZATIONS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,410PYContributionsGrantsAmt
CY Contributions Grants$5,550CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$899PYInvestmentIncomeAmt
CY Investment Income$1,293CYInvestmentIncomeAmt
PY Other Revenue$131,427PYOtherRevenueAmt
CY Other Revenue$164,009CYOtherRevenueAmt
PY Total Revenue$141,736PYTotalRevenueAmt
CY Total Revenue$170,852CYTotalRevenueAmt
PY Grants And Similar Paid$3,678PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$16,928CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$58,497PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$56,032CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$67,228PYOtherExpensesAmt
CY Other Expenses$76,805CYOtherExpensesAmt
PY Total Expenses$129,403PYTotalExpensesAmt
CY Total Expenses$149,765CYTotalExpensesAmt
PY Revenues Less Expenses$12,333PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$21,087CYRevenuesLessExpensesAmt
Total Assets BOY$526,032TotalAssetsBOYAmt
Total Assets EOY$537,617TotalAssetsEOYAmt
Total Liabilities BOY$10,504TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,002TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$515,528NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$536,615NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE SUPPORT FOR VETERANS, NEEDY FAMILIES IN THE COMMUNITY, AND LOCAL CHARITABLE ORGANIZATIONS.MissionDesc
Expense$16,928ExpenseAmt
DescTO PROVIDE SUPPORT FOR VETERANS, NEEDY FAMILIES IN THE COMMUNITY, AND LOCAL CHARITABLE ORGANIZATIONS.Desc
Total Program Service Expenses$16,928TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM WILSONPersonNm
Phone4344894387PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 FAIRFIELD AVEAddressLine1Txt
CityDANVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP24541ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TODD YEATTS
COMMANDER0.000.00Yes (X)$0$0$0
STEVE ROUSE
FIRST VICE COMMANDER0.000.00Yes (X)$0$0$0
STEVE SPICER
SECOND VICE COMMANDER0.000.00Yes (X)$0$0$0
DAVID MARTIN
THIRD VICE COMMANDER0.000.00Yes (X)$0$0$0
WILLIAM WILSON
ADJUNCT0.000.00Yes (X)$0$0$0
LISA POTEMPA
FINANCE OFFICER0.000.00Yes (X)$0$0$0
DARRELL PEARMON
CHAPLIN0.000.00Yes (X)$0$0$0
RON MILLS
HISTORIAN0.000.00Yes (X)$0$0$0
RILEY LAWSON
JUDGE ADVOCATE0.000.00Yes (X)$0$0$0
RICKY SAUNDERS
SERGEANT AT ARMS0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$5,550MembershipDuesAmt
Total Contributions$5,550TotalContributionsAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,293TotalRevenueColumnAmt
Related Or Exempt Func Income$1,293RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$385,378GrossSalesOfInventoryAmt
Cost Of Goods Sold$221,369CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$164,009TotalRevenueColumnAmt
Related Or Exempt Func Income$164,009RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$170,852TotalRevenueColumnAmt
Related Or Exempt Func Income$165,302RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$16,928TotalAmt
Program Services$16,928ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$43,876TotalAmt
Management And General$43,876ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,156TotalAmt
Management And General$12,156ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,823TotalAmt
Management And General$9,823ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,806TotalAmt
Management And General$6,806ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,129TotalAmt
Management And General$6,129ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$385TotalAmt
Management And General$385ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,414TotalAmt
Management And General$4,414ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
UTILITIES$20,815$20,815
DUES$3,359$3,359
SUPPLIES$25,074$25,074

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$149,765TotalAmt
Program Services$16,928ProgramServicesAmt
Management And General$132,837ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$35,856BOYAmt
EOY$47,441EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$490,176LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$490,176BOYAmt
EOY$490,176EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$526,032BOYAmt
EOY$537,617EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,504BOYAmt
EOY$1,002EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,504BOYAmt
EOY$1,002EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$515,528BOYAmt
EOY$536,615EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$515,528BOYAmt
EOY$536,615EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$526,032BOYAmt
EOY$537,617EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$21,087ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$490,176InvestmentCostOrOtherBasisAmt
Book Value$490,176BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$490,176TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990 REVIEWED BY BOARD
Governing documents etc available to public Part VI line 19DOCUMENTS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS ARE AVALIABLE TO THE PUBLIC

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.