American Legion

Tax-deductible

North Adams, MA501(c)(19)EIN 04-2041303

Fraternal organization for former members of united states armed services.

501(c)(19) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $13K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$64K
35% of total assets
Looks good: liabilities are 35% 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
$270K
-7% vs prior year
Spent
$265K
To programs
90%
Net assets
$119K
By yearFY2020–FY2024
Revenue
$270K
FY2024▼ -7%
Revenue by fiscal year
FY2020$43K
FY2021$93K
FY2022$246K
FY2023$290K
FY2024$270K
Expenses
$265K
FY2024▲ +6%
Expenses by fiscal year
FY2020$58K
FY2021$113K
FY2022$191K
FY2023$249K
FY2024$265K
Net assets
$119K
FY2024▲ +5%
Net assets by fiscal year
FY2020$37K
FY2021$18K
FY2022$72K
FY2023$113K
FY2024$119K

From the FY2024 Form 990 · see the original

Give Claim

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

90 cents of each dollar spent went to programs.

Program services 90% · $238K Management & general 6% · $16K Fundraising 2% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Senoir Vice Commander
$0Pt VII · Sec A
JR. Vice Commander
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021
Thomas Lussier$15,633$9,283
Dennis St Pierre$8,607—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Supports former members of the U.S. Armed Services.

Provided by the organization

This section is blank until American Legion claims this page.

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1 program service account for $238K of program spending, described in the organization's own filed words · FY2024.
01

All activities are performed in a manner consistent with our verterans organization status and community benefit.

$238Kprogram expense

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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 · 1 grant · $10K · 2024–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$270K
Ln 12
Other incomeLn 4–11$262K
Gifts and grantsLn 1h$8K
Investment incomeLn 3$74
Money outPt IX
$265K
Ln 25
Programscol B$238K
Managementcol C$16K
Fundraisingcol D$4K
Owns and owesPt X
$119K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$183K
LiabilitiesLn 26$64K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Investment incomeLn 3$74
Other incomeLn 4–11$262K
Total revenueLn 12$270K
Assets in detailPt X, end of year
CashLn 1$59K
SavingsLn 2$989
Cash and savings togetherLn 1–2$60K
Land, buildings, equipmentLn 10c$111K
Total assetsLn 16$183K
LiabilitiesLn 26$64K
Net assetsLn 32$119K
OperationsPt I, VI
EmployeesI 512
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 FY24End FY24
Cash and savingsLn 1–2$66K$60K
Land, buildings, equipmentLn 10c$114K$111K
Total assetsLn 16$193K$183K
LiabilitiesLn 26$79K$64K
Net assetsLn 32$113K$119K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$10K$10K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$18K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$66K$66K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$4K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$8K$8K
InterestLn 20$3K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$6K$312$2K$4K
All other expensesLn 24e$112K$104K$8K
Total functional expensesLn 25$265K$238K$16K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $270K$265K$5K$119K 990 PDF
FY2023 $290K$249K$41K$113K 990 PDF
FY2022 $246K$191K$55K$72K 990 PDF
FY2021 $93K$113K−$19K$18K 990 PDF
FY2020 $43K$58K−$15K$37K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $270,146 across 6 lines filed
Lines not itemized here account for $255,822 of total revenue; see the IRS return.
VIII-1b Membership dues$7,900
VIII-1f All other contributions, gifts and grants$100
VIII-1h Total contributions, gifts and grants$8,000
VIII-3 Investment income$74
VIII-6 Net rental income or loss$6,250
VIII-12 Total revenue$270,146
Part IX · Statement of functional expenses $264,663 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $10,168$10,168
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $17,808$17,808
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $65,739$65,739
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $7,370$7,370
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,750$1,750
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $3,713$3,713
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $7,995$7,995
IX-20 InterestManagement $3,062$3,062
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$6,261
IX-23 InsurancePrograms $22,407$22,407
IX-24 Other expenses (24a–d)Programs $312 · Management $1,790 · Fundraising $4,168$6,270
IX-24e All other expensesPrograms $104,409 · Management $7,711$112,120
IX-25 Total functional expensesPrograms $237,958 · Management $16,276 · Fundraising $4,168$264,663
Part X · Balance sheet $183,041 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $63,761$58,789
X-2 Savings and temporary cash investmentsStart of year $2,552$989
X-8 Inventories for sale or useStart of year $12,000$12,000
X-10c Land, buildings and equipment, netStart of year $114,227$111,263
X-16 Total assetsStart of year $192,540$183,041
X-17 Accounts payable and accrued expensesStart of year $1,352$1,726
X-25 Other liabilitiesStart of year $4,017$4,654
X-26 Total liabilitiesStart of year $79,167$64,185
X-32 Total net assets or fund balancesStart of year $113,373$118,856
X-33 Total liabilities and net assetsStart of year $192,540$183,041
Part XI · Reconciliation of net assets $118,856 net assets at year end
XI-1 Total revenue$270,146
XI-2 Total expenses$264,663
XI-3 Revenue less expenses$5,483
XI-4 Net assets at start of year$113,373
XI-10 Net assets at end of year$118,856

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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