American Legion: FY2021 Nonprofit Profile & Form 990 (EIN 11-1684083)

Revenue by fiscal year
FY2020	$151K
FY2021	$128K
FY2022	$186K
FY2023	$189K
FY2024	$294K
FY2025	$184K

Expenses by fiscal year
FY2020	$196K
FY2021	$121K
FY2022	$175K
FY2023	$170K
FY2024	$215K
FY2025	$163K

Net assets by fiscal year
FY2020	$206K
FY2021	$214K
FY2022	$225K
FY2023	$243K
FY2024	$322K
FY2025	$356K

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

Where the money goes

50 cents of each dollar spent went to programs.

50%

Program services 50% · $60K Management & general 50% · $61K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII

Tom Horn

Vice Commander

$0Pt VII · Sec A

Sal Abruscato

Vice Commander

$0Pt VII · Sec A

John Pendergast

Finance Officer

$0Pt VII · Sec A

Michael Hernandez

Commander

$0Pt VII · Sec A

Herbert Valfer

Vice Commander

$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

Name	FY2024	FY2023
Michael Hernandez	$21,009	$17,600

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

American Legion is a member-serving organization based in Babylon, NY.

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Provided by the organization

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1 program · $60K · in their own filed words · FY2020

01

To promote the principles of the american legion and good fellowship among veterans

$60Kprogram expense

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 · 7 grants · $19K · 2020–2021

Unitemized GrantFY2021$4,500

Unitemized GrantFY2021$2,850

Unitemized GrantFY2021$2,800

Unitemized GrantFY2021$1,600

Unitemized GrantFY2021$1,000

Unitemized GrantFY2021$375

Unitemized GrantFY2020$5,750

By the numbers

The FY2021 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$128K

Ln 12

Other incomeLn 4–11$66K

Gifts and grantsLn 1h$62K

Investment incomeLn 3$315

Money outPt IX

$121K

Ln 25

Programscol B$60K

Managementcol C$61K

Owns and owesPt X

$214K

net assets · Ln 32

Cash and savingsLn 1–2$85K

Total assetsLn 16$214K

LiabilitiesLn 26$0

PeoplePt VI, VII

5

listed · VII A

PaidVII A0

Voting boardVI 1a15

IndependentVI 1b15

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$62K

Fundraising eventsLn 1c$31K

Investment incomeLn 3$315

Other incomeLn 4–11$66K

Total revenueLn 12$128K

Assets in detailPt X, end of year

CashLn 1$73K

SavingsLn 2$12K

Cash and savings togetherLn 1–2$85K

Land, buildings, equipmentLn 10c$129K

Total assetsLn 16$214K

LiabilitiesLn 26$0

Net assetsLn 32$214K

OperationsPt I, VI

EmployeesI 50

VolunteersI 665

Fiscal year endsHeaderJune

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 FY21	End FY21
Cash and savingsLn 1–2	$77K	$85K
Land, buildings, equipmentLn 10c	$129K	$129K
Total assetsLn 16	$206K	$214K
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$206K	$214K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic individualsLn 2	$6K	$6K
Accounting feesLn 11c	$4K		$4K
Advertising and promotionLn 12	$853	$853
Office expensesLn 13	$6K		$6K
InsuranceLn 23	$12K		$12K
Other expenses (24a–d)Ln 24	$80K	$44K	$36K
All other expensesLn 24e	$12K	$9K	$2K
Total functional expensesLn 25	$121K	$60K	$61K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest	$184K	$163K	$21K	$356K	990 PDF
FY2024	$294K	$215K	$79K	$322K	990 PDF
FY2023	$189K	$170K	$19K	$243K	990 PDF
FY2022	$186K	$175K	$11K	$225K	990 PDF
FY2021 Viewing	$128K	$121K	$8K	$214K	990 PDF
FY2020	$151K	$196K	−$45K	$206K	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 $128,419 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $46,368$61,945

I-9 Program service revenue$0

I-10 Investment incomePrior year $413$315

I-11 Other revenuePrior year $104,398$66,159

I-12 Total revenuePrior year $151,179$128,419

I-13 Grants and similar amounts paidPrior year $3,275$5,750

I-14 Benefits paid to members$0

I-15 Salaries and benefits$0

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $192,700$114,859

I-18 Total expensesPrior year $195,975$120,609

I-19 Revenue less expensesPrior year −$44,796$7,810

Part VI · Governance 15 of 15 board members independent, 4 to look at

VI-1a Voting members of the governing body15

VI-1b Independent voting members15

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 $128,419 across 6 lines filed

Lines not itemized here account for $66,159 of total revenue; see the IRS return.

VIII-1b Membership dues$7,317

VIII-1c Fundraising events$30,656

VIII-1f All other contributions, gifts and grants$23,972

VIII-1h Total contributions, gifts and grants$61,945

VIII-3 Investment incomeRelated to mission $315$315

VIII-12 Total revenueRelated to mission $66,474 · Unrelated business $0 · Excluded from tax $0$128,419

Part IX · Statement of functional expenses $120,609 across 7 lines filed

IX-2 Grants to domestic individualsPrograms $5,750$5,750

IX-11c Accounting feesManagement $4,400$4,400

IX-12 Advertising and promotionPrograms $853$853

IX-13 Office expensesManagement $6,147$6,147

IX-23 InsuranceManagement $12,044$12,044

IX-24 Other expenses (24a–d)Programs $43,961 · Management $35,590$79,551

IX-24e All other expensesPrograms $9,437 · Management $2,427$11,864

IX-25 Total functional expensesPrograms $60,001 · Management $60,608 · Fundraising $0$120,609

Part X · Balance sheet $213,888 assets, 7 lines filed

X-1 Cash, non-interest-bearingStart of year $47,634$73,279

X-2 Savings and temporary cash investmentsStart of year $29,562$11,727

X-10c Land, buildings and equipment, netStart of year $128,882$128,882

X-16 Total assetsStart of year $206,078$213,888

X-26 Total liabilitiesStart of year $0$0

X-32 Total net assets or fund balancesStart of year $206,078$213,888

X-33 Total liabilities and net assetsStart of year $206,078$213,888

Part XI · Reconciliation of net assets $213,888 net assets at year end

XI-1 Total revenue$128,419

XI-2 Total expenses$120,609

XI-3 Revenue less expenses$7,810

XI-4 Net assets at start of year$206,078

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$213,888

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

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American Legion FY2021 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Compensation history total reportable pay by year · 1 named individual · Part VII

Questions the 990 asks

Programs and updates

Questions for American Legion

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV