American Legion: FY2023 Nonprofit Profile & Form 990 (EIN 05-0253976)

Revenue by fiscal year
FY2020	$76K
FY2021	$160K
FY2022	$155K
FY2023	$314K
FY2024	$312K

Expenses by fiscal year
FY2020	$75K
FY2021	$163K
FY2022	$145K
FY2023	$311K
FY2024	$318K

Net assets by fiscal year
FY2020	$115K
FY2021	$112K
FY2022	$122K
FY2023	$125K
FY2024	$119K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1950.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation

Joseph Dufresne

Vice Commander

$0Pt VII · Sec A

Robert Lefort

Commander

$0Pt VII · Sec A

David Fregeau

Treasurer

$0Pt VII · Sec A

William Griswold

Vice Commander

$0Pt VII · Sec A

David Malone

Adjustant

$0Pt VII · Sec A

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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

Helps veterans by providing services and support aligned with the U.S. Constitution.

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1 program · in their own filed words · FY2023

01

Service to veterans.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$314K

Ln 12

Fees for servicesLn 2g$272K

Other incomeLn 4–11$29K

Gifts and grantsLn 1h$13K

Money outPt IX

$311K

Ln 25

Owns and owesPt X

$125K

net assets · Ln 32

Cash and savingsLn 1–2$77K

Total assetsLn 16$152K

LiabilitiesLn 26$27K

PeoplePt VI, VII

5

listed · VII A

PaidVII A0

Voting boardVI 1a114

IndependentVI 1b114

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$13K

Government grantsLn 1e$3K

Fees for servicesLn 2g$272K

Other incomeLn 4–11$29K

Gains on assetsLn 7$0

Total revenueLn 12$314K

Assets in detailPt X, end of year

CashLn 1$77K

SavingsLn 2$0

Cash and savings togetherLn 1–2$77K

InvestmentsLn 11–13$0

Land, buildings, equipmentLn 10c$65K

Other assetsLn 15$0

Total assetsLn 16$152K

LiabilitiesLn 26$27K

Net assetsLn 32$125K

OperationsPt I, VI

EmployeesI 56

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

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$70K	$77K
InvestmentsLn 11–13		$0
Land, buildings, equipmentLn 10c	$71K	$65K
Total assetsLn 16	$151K	$152K
LiabilitiesLn 26	$28K	$27K
Net assetsLn 32	$122K	$125K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$0
Grants to domestic individualsLn 2	$5K
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	$0
Pay of disqualified personsLn 6	$0
Other salaries and wagesLn 7	$56K
Pension plan contributionsLn 8	$0
Other employee benefitsLn 9	$0
Payroll taxesLn 10	$6K
Management feesLn 11a	$0
Legal feesLn 11b	$5K
Accounting feesLn 11c	$0
Lobbying feesLn 11d	$0
Professional fundraising feesLn 11e	$0
Investment management feesLn 11f	$0
Other fees for servicesLn 11g	$11K
Advertising and promotionLn 12	$752
Office expensesLn 13	$6K
Information technologyLn 14	$0
RoyaltiesLn 15	$0
OccupancyLn 16	$38K
TravelLn 17	$2K
Travel and entertainment for public officialsLn 18	$0
Conferences, conventions and meetingsLn 19	$1K
InterestLn 20	$1K
Payments to affiliatesLn 21	$0
Depreciation, depletion and amortizationLn 22	$6K
InsuranceLn 23	$20K
Other expenses (24a–d)Ln 24	$151K
All other expensesLn 24e	$3K
Total functional expensesLn 25	$311K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2024 Latest	$312K	$318K	−$6K	$119K	990 PDF
FY2023 Viewing	$314K	$311K	$3K	$125K	990 PDF
FY2022	$155K	$145K	$10K	$122K	990 PDF
FY2021	$160K	$163K	−$3K	$112K	990 PDF
FY2020	$76K	$75K	$2K	$115K	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 $314,108 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $13,731$13,367

I-9 Program service revenue$271,882

I-10 Investment income$0

I-11 Other revenuePrior year $141,142$28,859

I-12 Total revenuePrior year $154,873$314,108

I-13 Grants and similar amounts paid$4,914

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $43,312$61,412

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $101,645$245,072

I-18 Total expensesPrior year $144,957$311,398

I-19 Revenue less expensesPrior year $9,916$2,710

Part VI · Governance 114 of 114 board members independent, 4 to look at

VI-1a Voting members of the governing body114

VI-1b Independent voting members114

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 $314,108 across 11 lines filed

Lines not itemized here account for $14,011 of total revenue; see the IRS return.

VIII-1e Government grants$3,000

VIII-1f All other contributions, gifts and grants$10,367

VIII-1h Total contributions, gifts and grants$13,367

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $271,882$271,882

VIII-3 Investment income$0

VIII-5 Royalties$0

VIII-6 Net rental income or loss$0

VIII-7 Net gain or loss on sales of assets$0

VIII-8 Net income from fundraising events$0

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $14,848$14,848

VIII-12 Total revenueRelated to mission $300,741$314,108

Part IX · Statement of functional expenses $311,398 across 31 lines filed

IX-1 Grants to domestic organizations$0

IX-2 Grants to domestic individuals$4,914

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 staff$0

IX-6 Pay of disqualified persons$0

IX-7 Other salaries and wages$55,652

IX-8 Pension plan contributions$0

IX-9 Other employee benefits$0

IX-10 Payroll taxes$5,760

IX-11a Management fees$0

IX-11b Legal fees$5,181

IX-11c Accounting fees$0

IX-11d Lobbying fees$0

IX-11e Professional fundraising fees$0

IX-11f Investment management fees$0

IX-11g Other fees for services$11,476

IX-12 Advertising and promotion$752

IX-13 Office expenses$5,981

IX-14 Information technology$0

IX-15 Royalties$0

IX-16 Occupancy$37,605

IX-17 Travel$2,305

IX-18 Travel and entertainment for public officials$0

IX-19 Conferences, conventions and meetings$1,007

IX-20 Interest$1,304

IX-21 Payments to affiliates$0

IX-22 Depreciation, depletion and amortization$5,928

IX-23 Insurance$19,780

IX-24 Other expenses (24a–d)$151,120

IX-24e All other expenses$2,633

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$311,398

Part X · Balance sheet $151,780 assets, 19 lines filed

X-1 Cash, non-interest-bearingStart of year $69,966$77,114

X-2 Savings and temporary cash investments$0

X-3 Pledges and grants receivable$0

X-4 Accounts receivable$0

X-8 Inventories for sale or use$0

X-9 Prepaid expenses and deferred chargesStart of year $10,024$10,024

X-10c Land, buildings and equipment, netStart of year $70,568$64,642

X-11 Publicly traded securities$0

X-12 Other securities$0

X-13 Program-related investments$0

X-14 Intangible assets$0

X-15 Other assets$0

X-16 Total assetsStart of year $150,558$151,780

X-24 Unsecured notes and loans payableStart of year $26,633$24,403

X-25 Other liabilitiesStart of year $1,654$2,391

X-26 Total liabilitiesStart of year $28,287$26,794

X-27 Net assets without donor restrictionsStart of year $122,271$124,986

X-32 Total net assets or fund balancesStart of year $122,271$124,986

X-33 Total liabilities and net assetsStart of year $150,558$151,780

Part XI · Reconciliation of net assets $124,986 net assets at year end

XI-1 Total revenue$314,108

XI-2 Total expenses$311,398

XI-3 Revenue less expenses$2,710

XI-4 Net assets at start of year$122,271

XI-9 Other changes in net assets$5

XI-10 Net assets at end of year$124,986

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

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American Legion FY2023 filing

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion

By the numbers

Filing history

Schedules filed Part IV