American Legion

Tax-deductible

Massena, NY501(c)(19)EIN 15-0506555

This page gets seen. Tell your story. Claim this org.

Assist veterans in their efforts to stay productive, to instill a sense of citizenship and patriotism and to provide assistance to veterans along with a place to meet

501(c)(19) charity; gifts are tax-deductible.
Run by 10 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $26K a year · 11% of revenue · last 5 filings
Fine: a surplus in 4 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 · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$253K
-10% vs prior year
Spent
$300K
To programs
0%
Net assets
$320K
By yearFY2021–FY2025
Revenue
$253K
FY2025▼ -10%
Revenue by fiscal year
FY2021$177K
FY2022$224K
FY2023$246K
FY2024$282K
FY2025$253K
Expenses
$300K
FY2025▲ +22%
Expenses by fiscal year
FY2021$141K
FY2022$179K
FY2023$187K
FY2024$247K
FY2025$300K
Net assets
$320K
FY2025▼ -13%
Net assets by fiscal year
FY2021$236K
FY2022$280K
FY2023$332K
FY2024$367K
FY2025$320K

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Trustee/Bookkeeper
$8,600Pt VII · Sec A
Second Vice Commander/Adjuttent
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Sarget at Arms
$0Pt VII · Sec A
First Vice Commander
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Mackenzie Shoen$8,600$8,400$10,678$8,600$8,600
Robert Leboeuf—$4,642$5,200——
William Leatherland—$1,100———

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.

See American Legion executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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 stay productive, fosters patriotism, and provides support and a meeting place.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $90K · in their own filed words · FY2024
01

Donations to veteran and other 503(c) programs

$90Kprogram expense
02

No progrram offered

Pt IX · col B
03

No program offered

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$253K
Ln 12
Other incomeLn 4–11$191K
Gifts and grantsLn 1h$61K
Investment incomeLn 3$417
Money outPt IX
$300K
Ln 25
Owns and owesPt X
$320K
net assets · Ln 32
Cash and savingsLn 1–2$188K
Total assetsLn 16$329K
LiabilitiesLn 26$8K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$417
Other incomeLn 4–11$191K
Total revenueLn 12$253K
Assets in detailPt X, end of year
CashLn 1$168K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$188K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$141K
Other assetsLn 15$0
Total assetsLn 16$329K
LiabilitiesLn 26$8K
Net assetsLn 32$320K
OperationsPt I, VI
EmployeesI 59
VolunteersI 610
Fiscal year endsHeaderMay
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 FY25End FY25
Cash and savingsLn 1–2$296K$188K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$79K$141K
Total assetsLn 16$374K$329K
LiabilitiesLn 26$7K$8K
Net assetsLn 32$367K$320K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$90K
Grants to domestic individualsLn 2$0
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$23K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$103K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$266
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K
Office expensesLn 13$12K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$28K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$13K
InsuranceLn 23$20K
Other expenses (24a–d)Ln 24$10K
Total functional expensesLn 25$300K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $253K$300K−$47K$320K 990 PDF
FY2024 $282K$247K$36K$367K 990 PDF
FY2023 $246K$187K$60K$332K 990 PDF
FY2022 $224K$179K$45K$280K 990 PDF
FY2021 $177K$141K$35K$236K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (5 parts)
Part I · Summary $252,801 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,135$60,919
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $689$417
I-11 Other revenuePrior year $253,478$191,465
I-12 Total revenuePrior year $282,302$252,801
I-13 Grants and similar amounts paidPrior year $63,375$89,780
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $99,330$126,032
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $83,991$84,473
I-18 Total expensesPrior year $246,696$300,285
I-19 Revenue less expensesPrior year $35,606−$47,484
Part VIII · Statement of revenue $252,801 across 13 lines filed
Lines not itemized here account for $190,770 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues−$1,307
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$62,226
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$60,919
VIII-3 Investment incomeRelated to mission $417 · Unrelated business $0 · Excluded from tax $0$417
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $5,184 · Unrelated business $0 · Excluded from tax $0$5,184
VIII-8 Net income from fundraising eventsUnrelated business −$4,489 · Excluded from tax $0−$4,489
VIII-12 Total revenueRelated to mission $196,371 · Unrelated business −$4,489 · Excluded from tax $0$252,801
Part IX · Statement of functional expenses $300,285 across 30 lines filed
IX-1 Grants to domestic organizations$89,780
IX-2 Grants to domestic individuals$0
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$23,229
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$102,803
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$266
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$0
IX-12 Advertising and promotion$1,948
IX-13 Office expenses$11,746
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$27,644
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$12,523
IX-23 Insurance$20,473
IX-24 Other expenses (24a–d)$9,873
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$300,285
Part X · Balance sheet $328,527 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $276,444$167,718
X-2 Savings and temporary cash investmentsStart of year $19,520$19,938
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $78,531$140,871
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $374,495$328,527
X-25 Other liabilitiesStart of year $7,054$8,219
X-26 Total liabilitiesStart of year $7,054$8,219
X-32 Total net assets or fund balancesStart of year $367,441$320,308
X-33 Total liabilities and net assetsStart of year $374,495$328,527
Part XI · Reconciliation of net assets $320,308 net assets at year end
XI-1 Total revenue$252,801
XI-2 Total expenses$300,285
XI-3 Revenue less expenses−$47,484
XI-4 Net assets at start of year$367,441
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$351
XI-10 Net assets at end of year$320,308

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.