Liabilities / Assets
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
American Legion Highland Post #201
EIN 61-0225206 • 501(c)19 • Louisville, KY
Profile
To uphold & defend the constitution of the united states of america & to foster and perpetuate americanism & to preserve the memories of those who served in the great wars.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Balance Sheet
Assets
Down$1,268,157
Down $94,064 (-6.9%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$1,268,157
Down $94,064 (-6.9%) from 2023
Revenue
Down$48,249
Down $62,950 (-57%) from 2023
Expenses
Up$142,313
Up $6,110 (+4.5%) from 2023
Net Income
Down-$94,064
Down $69,060 (-276%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,268,157
- Liabilities
- $0
- Net assets
- $1,268,157
- Revenue
- $48,249
- Expenses
- $142,313
- Net income
- -$94,064
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Oct 30, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $448,517
Mission and Program Overview
Mission
To uphold and defend the constitution of the united states of america, to foster and perpetuate americanism and to preserve the mem0ries of those who served in the great wars.
To uphold and defend the constitution of the united states of america, to foster and perpetuate americanism, and to preserve the memories of those who served in the great wars.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $671,797 | $637,152 | ▼ $34,645 |
| Investments in Publicly Traded Securities | $503,200 | $498,367 | ▼ $4,833 |
| Savings and Temporary Cash Investments | $5,257 | $110,363 | ▲ $105,106 |
| Cash and Non-Interest-Bearing Accounts | $181,957 | $22,265 | ▼ $159,692 |
| Total Assets | $1,362,221 | $1,268,157 | ▼ $94,064 |
| Other Assets Total | $10 | $10 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,362,221 | $1,268,157 | ▼ $94,064 |
| Total Net Assets Fund Balance | $1,362,221 | $1,268,157 | ▼ $94,064 |
| Total Liabilities and Net Assets / Fund Balance | $1,362,221 | $1,268,157 | ▼ $94,064 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $41,524 | $114,407 | $155,931 |
| Buildings | $519,450 | $45,574 | $52,929 |
| Other Land Buildings | $19,279 | $2,413 | $21,692 |
| Land | $56,899 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Clem Russell | 1st Vice & Fin Officer |
| Margaret Holmes | Chaplain |
| Dennis Benjamin | Commander & Adjutant |
| Larry Branch | Historian |
| Gary Holmes | Sgt at Arms |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $5,375
- Investment Income
- $47,280
- Other Revenue
- $-4,406
- Change in Net Assets
- $-94,064
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $113,954 |
| Salaries, Compensation, and Employee Benefits | $28,359 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $25,188 | - | - | $25,188 |
| Other Salaries and Wages | - | $15,600 | - | $15,600 |
| All Other Expenses | $12,472 | $1,404 | - | $13,876 |
| Payroll Taxes | $10,290 | $2,469 | - | $12,759 |
| Other Expenses | $6,167 | - | - | $6,167 |
| Fees for Services Accounting | - | $6,090 | - | $6,090 |
| Office Expenses | $1,735 | $3,300 | - | $5,035 |
| Insurance | $2,473 | - | - | $2,473 |
| Advertising | $324 | - | - | $324 |
| Total Functional Expenses | $113,450 | $28,863 | $0 | $142,313 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The american legion highland post is an association open to veterans from all branches of the armed forces.”
Form 990, Part VI, Section A, Line 7A
“Members of the organization elect the governing body annually.”
Form 990, Part VI, Section A, Line 7B
“The members of the organization approve all decisions made by the governing body.”
Form 990, Part VI, Section A, Line 8B
“All decisions made by committees are subject to approval by the organization's members.”
Form 990, Part VI, Section B, Line 11B
“A copy of form 990 was provided to the post commander for reveiw and approval by the governing body prior to filing the return.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, financial statements, and tax returns available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- AMERICAN LEGION HIGHLAND POST #201
- EIN
- 61-0225206
- Phone
- 5024581525
- Address
- PO BOX 5485, LOUISVILLE, KY 40255
Signing Officer
- Name
- Dennis Benjamin
- Title
- Post Commander
- Phone
- 5024581525
- Signed
- 2025-10-30
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dennis Benjamin
- Formed
- 1936
- Legal Domicile
- Ky
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 9
- Volunteers
- 0
Preparer
- Firm
- Deming Malone Livesay & Ostroff Psc
- Address
- 9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
- Preparer
- Stephen R Custer
- Phone
- 5024269660
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Repairs: program service expenses 5,757. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,757. Investment fees: program service expenses 2,701. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,701. Payroll service fees: program service expenses 944. Management and general expenses 1,356. Fundraising expenses 0. Total expenses 2,300. Sales tax: program service expenses 1,787. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,787. Office supplies: program service expenses 534. Management and general expenses 0. Fundraising expenses 0. Total expenses 534. Bank charges: program service expenses 402. Management and general expenses 48. Fundraising expenses 0. Total expenses 450. Contract labor: program service expenses 318. Management and general expenses 0. Fundraising expenses 0. Total expenses 318. Filing fee: program service expenses 15. Management and general expenses 0. Fundraising expenses 0. Total expenses 15. Postage: program service expenses 14. Management and general expenses 0. Fundraising expenses 0. Total expenses 14.”
Raw XML Appendix359 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAPLAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SGT AT ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | HISTORIAN |
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| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA, TO FOSTER AND PERPETUATE AMERICANISM AND TO PRESERVE THE MEM0RIES OF THOSE WHO SERVED IN THE GREAT WARS. |
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| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE AMERICAN LEGION HIGHLAND POST IS AN ASSOCIATION OPEN TO VETERANS FROM ALL BRANCHES OF THE ARMED FORCES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS OF THE ORGANIZATION APPROVE ALL DECISIONS MADE BY THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DECISIONS MADE BY COMMITTEES ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COPY OF FORM 990 WAS PROVIDED TO THE POST COMMANDER FOR REVEIW AND APPROVAL BY THE GOVERNING BODY PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | REPAIRS: PROGRAM SERVICE EXPENSES 5,757. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,757. INVESTMENT FEES: PROGRAM SERVICE EXPENSES 2,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,701. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 944. MANAGEMENT AND GENERAL EXPENSES 1,356. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,300. SALES TAX: PROGRAM SERVICE EXPENSES 1,787. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,787. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 534. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 534. BANK CHARGES: PROGRAM SERVICE EXPENSES 402. MANAGEMENT AND GENERAL EXPENSES 48. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 318. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 318. FILING FEE: PROGRAM SERVICE EXPENSES 15. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15. POSTAGE: PROGRAM SERVICE EXPENSES 14. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | AMERICAN LEGION HIGHLAND POST #201 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | AMERICAN LEGION HIGHLAND POST #201 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | LEGION BAR AND GRILL LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | HIGHLAND POST PROPERTIES LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 873330817 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 1 | 873349267 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 106094 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 1 | 546906 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 1 | KY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | FOOD AND DRINK |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 1 | REAL ESTATE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 0 | 217284 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 1 | 7800 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 1022 CLARKS LN |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 1 | 1022 CLARKS LN |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 1 | LOUISVILLE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 0 | 40217 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 1 | 40217 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1362221 |
| IRS990/TotalAssetsEOYAmt | 0 | 1268157 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1362221 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1268157 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 28863 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 113450 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 142313 |
| IRS990/TotalGrossUBIAmt | 0 | 9175 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1362221 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1268157 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 113450 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5375 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 33699 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5375 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 48249 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 9175 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1362221 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1268157 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 5485 |
| IRS990/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40255 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.HIGHLANDPOST201.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENNIS BENJAMIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | POST COMMANDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5024581525 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION HIGHLAND POST #201 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 610225206 |
| ReturnHeader/Filer/PhoneNum | 0 | 5024581525 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 5485 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40255 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611064249 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DEMING MALONE LIVESAY & OSTROFF PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9300 SHELBYVILLE ROAD SUITE 1100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 402225187 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5024269660 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEPHEN R CUSTER |
| ReturnHeader/ReturnTs | 0 | 2025-10-30T13:48:57-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-05-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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