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American Legion FY2023 filing

Tax-deductible

Island Pond, VT501(c)(19)EIN 03-0309587Revenue $161K in FY2023

On file with the IRSPo Box 350, 05846-0350 · Island Pond, VTTax-exempt since Mar 1946

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Promote patriotism

501(c)(19) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $10K a year · 8% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$20K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
200
of 200 voting members
Looks good: 200 of 200 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$161K
+8% vs prior year
Spent
$165K
To programs
100%
Net assets
$216K
By yearFY2020–FY2024
Revenue
$161K
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$82K
FY2021$94K
FY2022$150K
FY2023$161K
FY2024$169K
Expenses
$165K
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$85K
FY2021$103K
FY2022$180K
FY2023$165K
FY2024$173K
Net assets
$216K
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$259K
FY2021$250K
FY2022$220K
FY2023$216K
FY2024$212K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $165K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
John Manning
2nd Vice
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion 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

American Legion is a member-serving organization based in Island Pond, VT.

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Provided by the organization

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1 program · $165K · in their own filed words · FY2023
01

Working with the local community and its youth to help promote patriotism.

$165Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$161K
Ln 12
Other incomeLn 4–11$147K
Gifts and grantsLn 1h$15K
Investment incomeLn 3$6
Money outPt IX
$165K
Ln 25
Programscol B$165K
Owns and owesPt X
$216K
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$236K
LiabilitiesLn 26$20K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a200
IndependentVI 1b200
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Government grantsLn 1e$8K
Investment incomeLn 3$6
Other incomeLn 4–11$147K
Total revenueLn 12$161K
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$9K
Cash and savings togetherLn 1–2$29K
Land, buildings, equipmentLn 10c$197K
Total assetsLn 16$236K
LiabilitiesLn 26$20K
Net assetsLn 32$216K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$33K$29K
Land, buildings, equipmentLn 10c$210K$197K
Total assetsLn 16$251K$236K
LiabilitiesLn 26$31K$20K
Net assetsLn 32$220K$216K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$68K$68K$0$0
Payroll taxesLn 10$18K$18K$0$0
Office expensesLn 13$2K$2K$0$0
OccupancyLn 16$35K$35K$0$0
Conferences, conventions and meetingsLn 19$6K$6K$0$0
InterestLn 20$1K$1K$0$0
Depreciation, depletion and amortizationLn 22$13K$13K$0$0
InsuranceLn 23$6K$6K$0$0
Other expenses (24a–d)Ln 24$12K$12K$0$0
All other expensesLn 24e$5K$5K$0$0
Total functional expensesLn 25$165K$165K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $169K$173K−$4K$212K 990 PDF
FY2023 Viewing $161K$165K−$4K$216K 990 PDF
FY2022 $150K$180K−$30K$220K 990 PDF
FY2021 $94K$103K−$9K$250K 990 PDF
FY2020 $82K$85K−$4K$259K 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 FY2023 990 (6 parts)
Part I · Summary $161,320 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,098$14,586
I-9 Program service revenue$0
I-10 Investment incomePrior year $4$6
I-11 Other revenuePrior year $126,744$146,728
I-12 Total revenuePrior year $149,846$161,320
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $71,879$85,644
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $107,809$79,521
I-18 Total expensesPrior year $179,688$165,165
I-19 Revenue less expensesPrior year −$29,842−$3,845
Part VI · Governance 200 of 200 board members independent, 4 to look at
VI-1a Voting members of the governing body200
VI-1b Independent voting members200
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $161,320 across 7 lines filed
Lines not itemized here account for $143,590 of total revenue; see the IRS return.
VIII-1b Membership dues$2,628
VIII-1e Government grants$8,320
VIII-1f All other contributions, gifts and grants$3,638
VIII-1h Total contributions, gifts and grants$14,586
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$6
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $3,138$3,138
VIII-12 Total revenueRelated to mission $143,596 · Unrelated business $0 · Excluded from tax $3,138$161,320
Part IX · Statement of functional expenses $165,165 across 10 lines filed
IX-7 Other salaries and wagesPrograms $68,055 · Management $0 · Fundraising $0$68,055
IX-10 Payroll taxesPrograms $17,589 · Management $0 · Fundraising $0$17,589
IX-13 Office expensesPrograms $1,754 · Management $0 · Fundraising $0$1,754
IX-16 OccupancyPrograms $34,687 · Management $0 · Fundraising $0$34,687
IX-19 Conferences, conventions and meetingsPrograms $5,962 · Management $0 · Fundraising $0$5,962
IX-20 InterestPrograms $1,174 · Management $0 · Fundraising $0$1,174
IX-22 Depreciation, depletion and amortizationPrograms $12,893 · Management $0 · Fundraising $0$12,893
IX-23 InsurancePrograms $6,499 · Management $0 · Fundraising $0$6,499
IX-24 Other expenses (24a–d)Programs $11,965 · Management $0 · Fundraising $0$11,965
IX-24e All other expensesPrograms $4,587 · Management $0 · Fundraising $0$4,587
IX-25 Total functional expensesPrograms $165,165 · Management $0 · Fundraising $0$165,165
Part X · Balance sheet $235,637 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $22,422$20,038
X-2 Savings and temporary cash investmentsStart of year $10,355$9,160
X-8 Inventories for sale or useStart of year $8,006$9,054
X-10c Land, buildings and equipment, netStart of year $210,278$197,385
X-16 Total assetsStart of year $251,061$235,637
X-17 Accounts payable and accrued expensesStart of year $3,164$3,778
X-26 Total liabilitiesStart of year $31,130$19,551
X-27 Net assets without donor restrictionsStart of year $219,931$216,086
X-32 Total net assets or fund balancesStart of year $219,931$216,086
X-33 Total liabilities and net assetsStart of year $251,061$235,637
Part XI · Reconciliation of net assets $216,086 net assets at year end
XI-1 Total revenue$161,320
XI-2 Total expenses$165,165
XI-3 Revenue less expenses−$3,845
XI-4 Net assets at start of year$219,931
XI-10 Net assets at end of year$216,086

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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