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Charles E Westcott Post 173 INC FY2023 filing

Tax-deductible

Bath, NY501(c)(19)Since 1945Mutual / membership EIN 16-0737661Revenue $299K in FY2023

On file with the IRSPo Box 361, 14810-0361 · Bath, NYTax-exempt since Mar 1946

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American legion organization

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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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
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
3 of 6
filings with a surplus
Average surplus $8K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$299K
+4% vs prior year
Spent
$290K
To programs
0%
Net assets
$598K
By yearFY2020–FY2025
Revenue
$299K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$185K
FY2021$291K
FY2022$289K
FY2023$299K
FY2024$271K
FY2025$319K
Expenses
$290K
FY2023-0.3%
Tap a bar for its year
Expenses by fiscal year
FY2020$201K
FY2021$234K
FY2022$291K
FY2023$290K
FY2024$286K
FY2025$301K
Net assets
$598K
FY2023▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$534K
FY2021$591K
FY2022$589K
FY2023$598K
FY2024$583K
FY2025$601K

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 (FY2025) →

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
Mark Bardeen
Board Member
$0Pt VII · Sec A
Eric Burns
Vice Preside
$0Pt VII · Sec A
Harvey Hollenbaugh
Board Member
$0Pt VII · Sec A
Michael Kulikowski
Board Member
$0Pt VII · Sec A
Rod McConnell
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Scott McNally
Board Member
$0Pt VII · Sec A
Anthony Ritter
Board Member
$0Pt VII · Sec A
See Charles E Westcott Post 173 INC 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

Charles E Westcott Post 173 INC is a member-serving organization based in Bath, NY, formed in 1945.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

American legion organization

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$299K
Ln 12
Other incomeLn 4–11$296K
Investment incomeLn 3$2K
Money outPt IX
$290K
Ln 25
Owns and owesPt X
$598K
net assets · Ln 32
Cash and savingsLn 1–2$190K
Total assetsLn 16$599K
LiabilitiesLn 26$1K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$2K
Other incomeLn 4–11$296K
Total revenueLn 12$299K
Assets in detailPt X, end of year
CashLn 1$190K
Cash and savings togetherLn 1–2$190K
Land, buildings, equipmentLn 10c$399K
Total assetsLn 16$599K
LiabilitiesLn 26$1K
Net assetsLn 32$598K
OperationsPt I, VI
EmployeesI 511
VolunteersI 640
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$180K$190K
Land, buildings, equipmentLn 10c$399K$399K
Total assetsLn 16$590K$599K
LiabilitiesLn 26$1K$1K
Net assetsLn 32$589K$598K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$156K
Pension plan contributionsLn 8$3K
Payroll taxesLn 10$14K
Accounting feesLn 11c$10K
Advertising and promotionLn 12$990
Office expensesLn 13$2K
OccupancyLn 16$15K
InsuranceLn 23$30K
Other expenses (24a–d)Ln 24$33K
All other expensesLn 24e$25K
Total functional expensesLn 25$290K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $319K$301K$18K$601K 990 PDF
FY2024 $271K$286K−$15K$583K 990 PDF
FY2023 Viewing $299K$290K$9K$598K 990 PDF
FY2022 $289K$291K−$2K$589K 990 PDF
FY2021 $291K$234K$57K$591K 990 PDF
FY2020 $185K$201K−$17K$534K 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 $298,923 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $97$2,452
I-11 Other revenuePrior year $288,689$296,471
I-12 Total revenuePrior year $288,786$298,923
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $167,555$173,633
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $123,347$116,317
I-18 Total expensesPrior year $290,902$289,950
I-19 Revenue less expensesPrior year −$2,116$8,973
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $298,923 across 3 lines filed
Lines not itemized here account for $295,935 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $2,452$2,452
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $536$536
VIII-12 Total revenueRelated to mission $298,923$298,923
Part IX · Statement of functional expenses $289,950 across 10 lines filed
IX-7 Other salaries and wages$156,307
IX-8 Pension plan contributions$2,836
IX-10 Payroll taxes$14,490
IX-11c Accounting fees$10,225
IX-12 Advertising and promotion$990
IX-13 Office expenses$2,420
IX-16 Occupancy$15,130
IX-23 Insurance$29,599
IX-24 Other expenses (24a–d)$33,290
IX-24e All other expenses$24,663
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$289,950
Part X · Balance sheet $599,005 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $180,101$189,654
X-8 Inventories for sale or useStart of year $11,455$10,666
X-10c Land, buildings and equipment, netStart of year $398,685$398,685
X-16 Total assetsStart of year $590,241$599,005
X-17 Accounts payable and accrued expensesStart of year $1,378$1,169
X-26 Total liabilitiesStart of year $1,378$1,169
X-32 Total net assets or fund balancesStart of year $588,863$597,836
X-33 Total liabilities and net assetsStart of year $590,241$599,005
Part XI · Reconciliation of net assets $597,836 net assets at year end
XI-1 Total revenue$298,923
XI-2 Total expenses$289,950
XI-3 Revenue less expenses$8,973
XI-4 Net assets at start of year$588,863
XI-10 Net assets at end of year$597,836

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

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