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
Is it a real charity?
501(c)(19)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
No
Donations are not tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
IRS e-file · Filing history
Is it financially stable?
2 of 5
years in the black
Pt I · Ln 19 · 5 filings
What are leaders paid?
$11K
to officers and key staff · 16% of spending
Pt VII · Sec A
Do they have reserves?
18 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$0
liabilities
Pt X · Ln 26
Who oversees it?
8
independent of 9 voting board members
Pt VI · Ln 1a–1b
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CAmerican Legion
EINHdr · item D16-1013471
Exempt statusHdr · item I501(c)(19) · active
Ruling yearIRS BMFOct 1946
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CLee Center, NY
NTEE classificationIRS BMFNonprofit

Financial health

Is it on solid ground?

Surplus margin
+3%
revenue over expenses, this year▲ +119% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$326K
FY2024▲ +12%
Total assets by fiscal year
FY2020$243K
FY2021$308K
FY2022$272K
FY2023$292K
FY2024$326K
Total liabilities
$0
FY2024
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
Revenue less expensesPt I · Ln 19$2K
Total assetsPt X · Ln 16$326K
Program-expense ratioPt IX · col B—
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 48

Balance Sheet

Part X · end of year
CashLn 1$109K
Total assetsLn 16$326K
Total liabilitiesLn 26$0
Total net assetsLn 32$326K
Months of cash on handcomputed18.5

Statement of Revenue

Part VIII
Other revenue$57K · 78%
Contributions & grants$11K · 15%
Investment income$3K · 4%
Program service revenue$3K · 3%
Other revenue78%$57K
Contributions & grants15%$11K
Investment income4%$3K
Program service revenue3%$3K
Total revenueLn 12$73K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $259K · Operating expenses/yr $71K
43.8 months
Where the money goes
Program services
Program services — · Total expenses $71K
—
Management & General
Management & general — · Total expenses $71K
—
Fundraising
Fundraising — · Total expenses $71K
—
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $11K · Total revenue $73K
15%
Government reliance
Government grants — · Total revenue $73K
—
Earned-income share
Program service revenue $3K · Total revenue $73K
3%
Investment reliance
Investment income $3K · Total revenue $73K
+4%
Program self-sufficiency
Program service revenue $3K · Total expenses $71K
4%
Growth & trend
Revenue growth (YoY)
This year $73K · Prior year $71K
+3%
Revenue CAGR
FY2020 $45K · FY2024 $73K
+13%
Net-asset trend (YoY)
End of year $326K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $73K · Expenses $71K
+3%
Liabilities-to-Assets
Total liabilities — · Total assets $326K
—
Net-asset ratio
Net assets $326K · Total assets $326K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $150K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $326K
46%
People & payroll
Highest Reported Total Compensation
Individual Lucy Burgard · Reported title VICE COMMANDER · Highest reported compensation $11K · Total expenses $71K
16%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $11K · Total expenses $71K
16%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Fundraising cost ratio 0%——
Revenue growth 3%——
Accounting fee ratio 7%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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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Governance & Policies

Part VI
  • 9Voting board membersPt VI · Ln 1a
  • 8Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Offers social and recreational activities for members.

Provided by the organization

This section is blank until American Legion claims this page.

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Mission & Programs · Part III

Where the work happens

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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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $73K$71K+3% 990 PDF
FY2023 $71K$81K+1% 990 PDF
FY2022 $70K$80K-34% 990 PDF
FY2021 $105K$61K+134% 990 PDF
FY2020 $45K$56K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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