American Legion

Not tax-deductible

Lee Center, NY501(c)(19)EIN 16-1013471

Providing social and recreational activities for members.

$11K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2024 · 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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 5
filings with a surplus
Average surplus $3K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$11K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 18.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 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
$73K
+3% vs prior year
Spent
$71K
Net assets
$326K
By yearFY2020–FY2024
Revenue
$73K
FY2024▲ +3%
Revenue by fiscal year
FY2020$45K
FY2021$105K
FY2022$70K
FY2023$71K
FY2024$73K
Expenses
$71K
FY2024▼ -12%
Expenses by fiscal year
FY2020$56K
FY2021$61K
FY2022$80K
FY2023$81K
FY2024$71K
Net assets
$326K
FY2024▲ +12%
Net assets by fiscal year
FY2020$243K
FY2021$308K
FY2022$272K
FY2023$292K
FY2024$326K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 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; $11K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice Commander
$11,251Pt VII · Sec A
Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A
Sergeant-At-Arms
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lucy Burgard$11,251$10,404$10,045$8,800$5,706
Jackie Sweeney————$319

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

Offers social and recreational activities for members.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2024.
01

Operation and maintenance of facility not otherwise available to members for various patriotic, social, civic and recreational functions.

Pt IX · col B
02

Sponsoring and participating in patriotic activities. Assisting needy and disabled veterans, widows or orphans of deceased veterans.

Pt IX · col B
03

Grants to misc local scholarship and non-profit entities. Promoting the social welfare of the community.

Pt IX · col B

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$73K
Ln 12
Other incomeLn 4–11$57K
Gifts and grantsLn 1h$11K
Investment incomeLn 3$3K
Money outPt IX
$71K
Ln 25
Owns and owesPt X
$326K
net assets · Ln 32
Cash and savingsLn 1–2$109K
Total assetsLn 16$326K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Fees for servicesLn 2g$3K
Investment incomeLn 3$3K
Other incomeLn 4–11$57K
Total revenueLn 12$73K
Assets in detailPt X, end of year
CashLn 1$35K
SavingsLn 2$74K
Cash and savings togetherLn 1–2$109K
InvestmentsLn 11–13$150K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$326K
LiabilitiesLn 26$0
Net assetsLn 32$326K
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$120K$109K
InvestmentsLn 11–13$118K$150K
Land, buildings, equipmentLn 10c$46K$58K
Total assetsLn 16$292K$326K
LiabilitiesLn 26$0$0
Net assetsLn 32$292K$326K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100
Grants to domestic individualsLn 2$500
Pay of current officers, directors and key staffLn 5$11K
Accounting feesLn 11c$5K
OccupancyLn 16$41K
Payments to affiliatesLn 21$7K
Depreciation, depletion and amortizationLn 22$3K
Other expenses (24a–d)Ln 24$3K
Total functional expensesLn 25$71K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $73K$71K$2K$326K 990 PDF
FY2023 $71K$81K−$10K$292K 990 PDF
FY2022 $70K$80K−$10K$272K 990 PDF
FY2021 $105K$61K$44K$308K 990 PDF
FY2020 $45K$56K−$11K$243K 990 PDF

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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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $72,908 across 7 lines filed
Lines not itemized here account for $55,165 of total revenue; see the IRS return.
VIII-1b Membership dues$4,333
VIII-1f All other contributions, gifts and grants$6,380
VIII-1h Total contributions, gifts and grants$10,713
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,517$2,517
VIII-3 Investment incomeExcluded from tax $2,971$2,971
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,542$1,542
VIII-12 Total revenueRelated to mission $20,249 · Unrelated business $0 · Excluded from tax $41,946$72,908
Part IX · Statement of functional expenses $70,966 across 8 lines filed
IX-1 Grants to domestic organizations$100
IX-2 Grants to domestic individuals$500
IX-5 Pay of current officers, directors and key staff$11,251
IX-11c Accounting fees$4,850
IX-16 Occupancy$41,069
IX-21 Payments to affiliates$7,285
IX-22 Depreciation, depletion and amortization$3,260
IX-24 Other expenses (24a–d)$2,651
IX-25 Total functional expenses$70,966
Part X · Balance sheet $325,755 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $49,352$35,061
X-2 Savings and temporary cash investmentsStart of year $71,105$74,055
X-8 Inventories for sale or useStart of year $6,940$8,497
X-10c Land, buildings and equipment, netStart of year $45,866$58,475
X-11 Publicly traded securitiesStart of year $117,505$149,667
X-16 Total assetsStart of year $291,652$325,755
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $291,652$325,755
X-33 Total liabilities and net assetsStart of year $291,652$325,755
Part XI · Reconciliation of net assets $325,755 net assets at year end
XI-1 Total revenue$72,908
XI-2 Total expenses$70,966
XI-3 Revenue less expenses$1,942
XI-4 Net assets at start of year$291,652
XI-5 Net unrealized gains (losses) on investments$32,161
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$325,755

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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