746 John P Eaton Post FY2023 filing

IRS exemption revoked

Corning, NY501(c)(19)Mutual / membership EIN 16-0715952Revenue $339K in FY2023Latest return filed Nov 17, 2025

On file with the IRScorningamericanlegion.com8 River Rd, 14830-9315 · Corning, NYTax-exempt since Mar 1946

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Provide a meeting and entertainment facility for veterans and make contributions to veterans in need and the community

62¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
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 5
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$653K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
6
of 9 voting members
Looks good: 6 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$339K
+25% vs prior year
Spent
$351K
To programs
62%
Net assets
$514K
By yearFY2020–FY2024
Revenue
$339K
FY2023▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$232K
FY2021$348K
FY2022$270K
FY2023$339K
FY2024$254K
Expenses
$351K
FY2023▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$210K
FY2021$291K
FY2022$283K
FY2023$351K
FY2024$280K
Net assets
$514K
FY2023▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$524K
FY2021$536K
FY2022$493K
FY2023$514K
FY2024$510K

From the FY2023 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on October 15, 2016
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

No. The IRS revoked its tax exemption. 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

62 cents of each dollar spent went to programs.

Program services 62% · $216K Management & general 38% · $135K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

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

NameFY2022FY2021FY2020
Gerald McDonald$4,800$5,200$3,400

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 746 John P Eaton Post executive salaries →

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

Offers a gathering place and entertainment for veterans, supporting those in need and the community.

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1 program · in their own filed words · FY2023
01

Provided a meeting and entertainment facility for veterans and made contributions to veterans in need and the community

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$339K
Ln 12
Other incomeLn 4–11$293K
Fees for servicesLn 2g$29K
Gifts and grantsLn 1h$13K
Money outPt IX
$351K
Ln 25
Programscol B$216K
Managementcol C$135K
Owns and owesPt X
$514K
net assets · Ln 32
Cash and savingsLn 1–2$179K
Total assetsLn 16$1.2M
LiabilitiesLn 26$653K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$29K
Investment incomeLn 3$3K
Other incomeLn 4–11$293K
Gains on assetsLn 7$0
Total revenueLn 12$339K
Assets in detailPt X, end of year
CashLn 1$104K
SavingsLn 2$76K
Cash and savings togetherLn 1–2$179K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$966K
Other assetsLn 15$17K
Total assetsLn 16$1.2M
LiabilitiesLn 26$653K
Net assetsLn 32$514K
OperationsPt I, VI
EmployeesI 516
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$163K$179K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$996K$966K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$687K$653K
Net assetsLn 32$493K$514K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$2K$2K
Pay of current officers, directors and key staffLn 5$5K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$117K$117K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$13K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$730$730
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$114$114
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$73K$73K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$35K$35K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$30K$30K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$38K$38K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$351K$216K$135K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $254K$280K−$26K$510K 990 PDF
FY2023 ViewingFiled with the IRS Nov 13, 2024 $339K$351K−$13K$514K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $270K$283K−$13K$493K 990 PDF
FY2021Filed with the IRS Aug 24, 2022 $348K$291K$57K$536K 990 PDF
FY2020Filed with the IRS Nov 14, 2021 $232K$210K$22K$524K 990 PDF

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 $338,779 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,925$13,239
I-9 Program service revenuePrior year $31,994$28,879
I-10 Investment incomePrior year $1,651$3,209
I-11 Other revenuePrior year $230,590$293,452
I-12 Total revenuePrior year $270,160$338,779
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $4,410$1,571
I-15 Salaries and benefitsPrior year $109,924$135,089
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $168,819$214,776
I-18 Total expensesPrior year $283,153$351,436
I-19 Revenue less expensesPrior year −$12,993−$12,657
Part VI · Governance 6 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members6
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 $338,779 across 11 lines filed
Lines not itemized here account for $270,833 of total revenue; see the IRS return.
VIII-1b Membership dues$10,378
VIII-1f All other contributions, gifts and grants$2,861
VIII-1h Total contributions, gifts and grants$13,239
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $28,879$28,879
VIII-3 Investment incomeExcluded from tax $3,209$3,209
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $14,063$14,063
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 $8,556$8,556
VIII-12 Total revenueRelated to mission $232,125 · Excluded from tax $93,415$338,779
Part IX · Statement of functional expenses $351,436 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for membersPrograms $1,571$1,571
IX-5 Pay of current officers, directors and key staffManagement $4,800$4,800
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $116,896$116,896
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $13,393$13,393
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $730$730
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $9,718$9,718
IX-12 Advertising and promotionPrograms $114$114
IX-13 Office expensesPrograms $3,298$3,298
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $72,877$72,877
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $34,761$34,761
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $30,087$30,087
IX-23 InsurancePrograms $17,694$17,694
IX-24 Other expenses (24a–d)Programs $38,072$38,072
IX-24e All other expensesPrograms $7,425$7,425
IX-25 Total functional expensesPrograms $216,347 · Management $135,089 · Fundraising $0$351,436
Part X · Balance sheet $1,166,618 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $153,881$103,721
X-2 Savings and temporary cash investmentsStart of year $9,147$75,736
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $4,342$4,342
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $996,023$965,936
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 assetsStart of year $16,883$16,883
X-16 Total assetsStart of year $1,180,276$1,166,618
X-25 Other liabilitiesStart of year $1,439$2,843
X-26 Total liabilitiesStart of year $687,074$652,631
X-27 Net assets without donor restrictionsStart of year $493,202$513,987
X-32 Total net assets or fund balancesStart of year $493,202$513,987
X-33 Total liabilities and net assetsStart of year $1,180,276$1,166,618
Part XI · Reconciliation of net assets $513,987 net assets at year end
XI-1 Total revenue$338,779
XI-2 Total expenses$351,436
XI-3 Revenue less expenses−$12,657
XI-4 Net assets at start of year$493,202
XI-9 Other changes in net assets$33,442
XI-10 Net assets at end of year$513,987

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

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