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American Legion FY2023 filing

Tax-deductible

Stony Brook, NY501(c)(19)EIN 13-6271821Revenue $2K in FY2023

On file with the IRSPo Box 1533, 11790-0610 · Stony Brook, NYTax-exempt since Mar 1946

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Exploring the history and advancement of American military aviation, promoting increased awareness of and appreciation for the military air and space profession, providing contemporary aviation presentations to members, fostering and preserving

501(c)(19) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
2 of 4
filings with a surplus
Average deficit $51K a year · 675% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Fine: 0.9 months of spending in cash, plus $57K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2K
+171% vs prior year
Spent
$104K
To programs
99%
Net assets
$64K
By yearFY2020–FY2024
Revenue
$2K
FY2023▲ +171%
Tap a bar for its year
Revenue by fiscal year
FY2020$5K
FY2021$27K
FY2022−$3K
FY2023$2K
FY2024$2K
Expenses
$104K
FY2023▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$4K
FY2021$5K
FY2022$121K
FY2023$104K
FY2024Not on file
Net assets
$64K
FY2023▼ -60%
Tap a bar for its year
Net assets by fiscal year
FY2020$253K
FY2021$290K
FY2022$162K
FY2023$64K
FY2024$9K

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

99 cents of each dollar spent went to programs.

Program services 99% · $103K Management & general 1% · $987

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
Arnold Katz
Commander
$0Pt VII · Sec A
Gordon Mulch
Adjutant & Historian
$0Pt VII · Sec A
Donald Lister
Sergeant at Arms
$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

Promotes understanding of American military aviation history and its professionals.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Valor awards and presentation

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Blanchard FoundationFY2022$1K
Total grants receivedfrom 1 funder$1K
Grants paid · 2 grants · $200K · 2022–2023
Cradle of Aviation MuseumNY · FY2023$100,000
Cradle of Aviation MuseumNY · FY2022$100,000

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2K
Ln 12
Investment incomeLn 3$5K
Gifts and grantsLn 1h$3K
Money outPt IX
$104K
Ln 25
Programscol B$103K
Managementcol C$987
Owns and owesPt X
$64K
net assets · Ln 32
Cash and savingsLn 1–2$8K
Total assetsLn 16$64K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Investment incomeLn 3$5K
Gains on assetsLn 7−$6K
Total revenueLn 12$2K
Assets in detailPt X, end of year
CashLn 1$8K
Cash and savings togetherLn 1–2$8K
InvestmentsLn 11–13$57K
Total assetsLn 16$64K
LiabilitiesLn 26$0
Net assetsLn 32$64K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
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$3K$8K
InvestmentsLn 11–13$158K$57K
Total assetsLn 16$162K$64K
LiabilitiesLn 26$0$0
Net assetsLn 32$162K$64K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100K$100K
Accounting feesLn 11c$975$0$975$0
Investment management feesLn 11f$0$0$0$0
Office expensesLn 13$12$0$12$0
Conferences, conventions and meetingsLn 19$296$296$0$0
Other expenses (24a–d)Ln 24$3K$3K$0$0
Total functional expensesLn 25$104K$103K$987$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2K$9K 990 PDF
FY2023 Viewing $2K$104K−$102K$64K 990 PDF
FY2022 −$3K$121K−$124K$162K 990 PDF
FY2021 $27K$5K$22K$290K 990 PDF
FY2020 $5K$4K$182$253K 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 $1,958 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,089$3,379
I-9 Program service revenue$0
I-10 Investment incomePrior year −$11,832−$1,421
I-11 Other revenue$0
I-12 Total revenuePrior year −$2,743$1,958
I-13 Grants and similar amounts paidPrior year $100,000$100,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $20,994$4,345
I-18 Total expensesPrior year $120,994$104,345
I-19 Revenue less expensesPrior year −$123,737−$102,387
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
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 $1,958 across 6 lines filed
VIII-1b Membership dues$45
VIII-1f All other contributions, gifts and grants$3,334
VIII-1h Total contributions, gifts and grants$3,379
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$4,972
VIII-7 Net gain or loss on sales of assetsRelated to mission −$6,393 · Unrelated business $0 · Excluded from tax $0−$6,393
VIII-12 Total revenueRelated to mission −$1,421 · Unrelated business $0 · Excluded from tax $0$1,958
Part IX · Statement of functional expenses $104,345 across 6 lines filed
IX-1 Grants to domestic organizationsPrograms $100,000$100,000
IX-11c Accounting feesPrograms $0 · Management $975 · Fundraising $0$975
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $12 · Fundraising $0$12
IX-19 Conferences, conventions and meetingsPrograms $296 · Management $0 · Fundraising $0$296
IX-24 Other expenses (24a–d)Programs $3,062 · Management $0 · Fundraising $0$3,062
IX-25 Total functional expensesPrograms $103,358 · Management $987 · Fundraising $0$104,345
Part X · Balance sheet $64,189 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $3,496$7,530
X-11 Publicly traded securitiesStart of year $158,223$56,659
X-16 Total assetsStart of year $161,719$64,189
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $161,719$64,189
X-32 Total net assets or fund balancesStart of year $161,719$64,189
X-33 Total liabilities and net assetsStart of year $161,719$64,189
Part XI · Reconciliation of net assets $64,189 net assets at year end
XI-1 Total revenue$1,958
XI-2 Total expenses$104,345
XI-3 Revenue less expenses−$102,387
XI-4 Net assets at start of year$161,719
XI-5 Net unrealized gains (losses) on investments$4,940
XI-7 Investment expenses−$83
XI-10 Net assets at end of year$64,189

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

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