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American Legion FY2021 filing

Tax-deductible

Holyoke, MA501(c)(19)Mutual / membership EIN 04-2389311Revenue $71K in FY2021

On file with the IRS22 Sycamore St, 01040-3246 · Holyoke, MATax-exempt since Mar 1946

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Support activities for local veterans and the community.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
$9K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $31K a year · 20% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$9K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
72 mo
of spending, in cash
Looks good: 71.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$71K
Spent
$85K
To programs
0%
Net assets
$618K
By yearFY2021–FY2025
Revenue
$71K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$71K
FY2022$157K
FY2023$171K
FY2024$166K
FY2025$199K
Expenses
$85K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$85K
FY2022$221K
FY2023$207K
FY2024$198K
FY2025$205K
Net assets
$618K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$618K
FY2022$553K
FY2023$517K
FY2024$484K
FY2025$479K

From the FY2021 Form 990 (year ending September 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Who runs it and what they're paid

11 people listed on the 990; $9K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Michael Douville
Finance Off.
$6,300Pt VII · Sec A
Jason George
Adjutant
$2,400Pt VII · Sec A
Paul Czupkiewicz
Sgt at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Manijak
Past Command
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jason George$13,624$8,906$2,312$2,448$2,400
Daniel Van Kruiningen$6,300$6,300$6,300$2,625—
Michael Douville————$6,300

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 local veterans and community activities.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Support activities for local veterans and the community.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$71K
Ln 12
Other incomeLn 4–11$47K
Investment incomeLn 3$23K
Gifts and grantsLn 1h$1K
Money outPt IX
$85K
Ln 25
Owns and owesPt X
$618K
net assets · Ln 32
Cash and savingsLn 1–2$506K
Total assetsLn 16$619K
LiabilitiesLn 26$1K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Investment incomeLn 3$23K
Other incomeLn 4–11$47K
Total revenueLn 12$71K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$491K
Cash and savings togetherLn 1–2$506K
Land, buildings, equipmentLn 10c$110K
Total assetsLn 16$619K
LiabilitiesLn 26$1K
Net assetsLn 32$618K
OperationsPt I, VI
EmployeesI 514
Fiscal year endsHeaderSeptember
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 FY21End FY21
Cash and savingsLn 1–2$510K$506K
Land, buildings, equipmentLn 10c$119K$110K
Total assetsLn 16$632K$619K
LiabilitiesLn 26$758$1K
Net assetsLn 32$631K$618K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$14K
Other salaries and wagesLn 7$10K
Payroll taxesLn 10$2K
Accounting feesLn 11c$3K
Office expensesLn 13$4K
OccupancyLn 16$22K
Conferences, conventions and meetingsLn 19$2K
Depreciation, depletion and amortizationLn 22$9K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$10K
All other expensesLn 24e$1K
Total functional expensesLn 25$85K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $199K$205K−$6K$479K 990 PDF
FY2024 $166K$198K−$32K$484K 990 PDF
FY2023 $171K$207K−$36K$517K 990 PDF
FY2022 $157K$221K−$65K$553K 990 PDF
FY2021 Viewing $71K$85K−$14K$618K 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 FY2021 990 (6 parts)
Part I · Summary $70,898 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,846$1,326
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,068$22,714
I-11 Other revenuePrior year $69,065$46,858
I-12 Total revenuePrior year $77,979$70,898
I-13 Grants and similar amounts paidPrior year $1,235$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,685$26,677
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $83,542$58,120
I-18 Total expensesPrior year $142,462$84,797
I-19 Revenue less expensesPrior year −$64,483−$13,899
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $70,898 across 5 lines filed
Lines not itemized here account for $42,240 of total revenue; see the IRS return.
VIII-1b Membership dues$1,326
VIII-1h Total contributions, gifts and grants$1,326
VIII-3 Investment incomeExcluded from tax $22,714$22,714
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,618$4,618
VIII-12 Total revenueRelated to mission $28,723 · Unrelated business $13,517 · Excluded from tax $27,332$70,898
Part IX · Statement of functional expenses $84,797 across 11 lines filed
IX-5 Pay of current officers, directors and key staff$13,956
IX-7 Other salaries and wages$10,356
IX-10 Payroll taxes$2,365
IX-11c Accounting fees$3,000
IX-13 Office expenses$3,567
IX-16 Occupancy$22,159
IX-19 Conferences, conventions and meetings$1,560
IX-22 Depreciation, depletion and amortization$8,936
IX-23 Insurance$7,682
IX-24 Other expenses (24a–d)$10,094
IX-24e All other expenses$1,122
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$84,797
Part X · Balance sheet $618,996 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $7,832$14,867
X-2 Savings and temporary cash investmentsStart of year $502,162$491,374
X-8 Inventories for sale or useStart of year $2,500$2,500
X-10c Land, buildings and equipment, netStart of year $119,191$110,255
X-16 Total assetsStart of year $632,232$618,996
X-17 Accounts payable and accrued expensesStart of year $758$1,421
X-26 Total liabilitiesStart of year $758$1,421
X-32 Total net assets or fund balancesStart of year $631,474$617,575
X-33 Total liabilities and net assetsStart of year $632,232$618,996
Part XI · Reconciliation of net assets $617,575 net assets at year end
XI-1 Total revenue$70,898
XI-2 Total expenses$84,797
XI-3 Revenue less expenses−$13,899
XI-4 Net assets at start of year$631,474
XI-10 Net assets at end of year$617,575

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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