American Legion FY2021 filing

Not tax-deductible

Lee Center, NY501(c)(19)Mutual / membership EIN 16-1013471Revenue $105K in FY2021Latest return filed Nov 21, 2025

On file with the IRS9025 Veterans Memorial Hwy, 13363-1838 · Lee Center, NYTax-exempt since Oct 1946

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Providing social and recreational activities for members.

501(c)(19) veterans' organization; gifts are not tax-deductible as charitable contributions.
$9K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2021 · 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
$9K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
21 mo
of spending, in cash
Plus $114K in investments, Pt X · Ln 11–13
Looks good: 21.4 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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$105K
+134% vs prior year
Spent
$61K
Net assets
$308K
By yearFY2020–FY2024
Revenue
$105K
FY2021▲ +134%
Tap a bar for its year
Revenue by fiscal year
FY2020$45K
FY2021$105K
FY2022$70K
FY2023$71K
FY2024$73K
Expenses
$61K
FY2021▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$56K
FY2021$61K
FY2022$80K
FY2023$81K
FY2024$71K
Net assets
$308K
FY2021▲ +27%
Tap a bar for its year
Net assets by fiscal year
FY2020$243K
FY2021$308K
FY2022$272K
FY2023$292K
FY2024$326K

From the FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

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

Part VII, Section A · reportable compensation
Vice Commander
$8,800Pt VII · Sec A
Vice Commander/Membership
$0Pt VII · Sec A
Vice Commander/Judge Advocate/Homeland Security
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer/Compliance Officer
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
Service Officer
$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.

See American Legion 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 social and recreational activities for members.

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3 programs · in their own filed words · FY2021
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

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$105K
Ln 12
Other incomeLn 4–11$90K
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$580
Money outPt IX
$61K
Ln 25
Owns and owesPt X
$308K
net assets · Ln 32
Cash and savingsLn 1–2$109K
Total assetsLn 16$308K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$580
Investment incomeLn 3$6
Other incomeLn 4–11$90K
Total revenueLn 12$105K
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$18K
Cash and savings togetherLn 1–2$109K
Accounts receivableLn 4$29K
Inventories for sale or useLn 8$7K
Land, buildings, equipmentLn 10c$50K
InvestmentsLn 11–13$114K
Total assetsLn 16$308K
LiabilitiesLn 26$0
Net assetsLn 32$308K
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 FY21End FY21
Cash and savingsLn 1–2$93K$109K
InvestmentsLn 11–13$93K$114K
Land, buildings, equipmentLn 10c$52K$50K
Total assetsLn 16$243K$308K
LiabilitiesLn 26$0$0
Net assetsLn 32$243K$308K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$100
Pay of current officers, directors and key staffLn 5$9K
Legal feesLn 11b$4K
Office expensesLn 13$635
OccupancyLn 16$35K
Payments to affiliatesLn 21$9K
Depreciation, depletion and amortizationLn 22$2K
Other expenses (24a–d)Ln 24$2K
Total functional expensesLn 25$61K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 21, 2025 $73K$71K$2K$326K 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $71K$81K−$10K$292K 990 PDF
FY2022Filed with the IRS Jul 25, 2023 $70K$80K−$10K$272K 990 PDF
FY2021 ViewingFiled with the IRS Nov 9, 2022 $105K$61K$44K$308K 990 PDF
FY2020Filed with the IRS Oct 25, 2021 $45K$56K−$11K$243K 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 FY2021 990 (6 parts)
Part I · Summary $105,367 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,202$14,833
I-9 Program service revenuePrior year $0$580
I-10 Investment incomePrior year $13$6
I-11 Other revenuePrior year $28,743$89,948
I-12 Total revenuePrior year $44,958$105,367
I-13 Grants and similar amounts paidPrior year $400$100
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $6,025$8,800
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $49,955$52,148
I-18 Total expensesPrior year $56,380$61,048
I-19 Revenue less expensesPrior year −$11,422$44,319
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $105,367 across 7 lines filed
Lines not itemized here account for $89,480 of total revenue; see the IRS return.
VIII-1b Membership dues$8,464
VIII-1f All other contributions, gifts and grants$6,369
VIII-1h Total contributions, gifts and grants$14,833
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $580$580
VIII-3 Investment incomeExcluded from tax $6$6
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $468$468
VIII-12 Total revenueRelated to mission $31,555 · Unrelated business $0 · Excluded from tax $58,979$105,367
Part IX · Statement of functional expenses $61,048 across 8 lines filed
IX-1 Grants to domestic organizations$100
IX-5 Pay of current officers, directors and key staff$8,800
IX-11b Legal fees$3,850
IX-13 Office expenses$635
IX-16 Occupancy$34,887
IX-21 Payments to affiliates$8,621
IX-22 Depreciation, depletion and amortization$2,029
IX-24 Other expenses (24a–d)$2,126
IX-25 Total functional expenses$61,048
Part X · Balance sheet $308,046 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $74,656$90,965
X-2 Savings and temporary cash investmentsStart of year $18,174$17,955
X-4 Accounts receivable$28,879
X-8 Inventories for sale or useStart of year $5,300$6,680
X-10c Land, buildings and equipment, netStart of year $51,713$49,684
X-11 Publicly traded securitiesStart of year $92,759$113,883
X-16 Total assetsStart of year $242,602$308,046
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $242,602$308,046
X-32 Total net assets or fund balancesStart of year $242,602$308,046
X-33 Total liabilities and net assetsStart of year $242,602$308,046
Part XI · Reconciliation of net assets $308,046 net assets at year end
XI-1 Total revenue$105,367
XI-2 Total expenses$61,048
XI-3 Revenue less expenses$44,319
XI-4 Net assets at start of year$242,602
XI-5 Net unrealized gains (losses) on investments$21,125
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$308,046

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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