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American Legion FY2022 filing

Not tax-deductible

Lee Center, NY501(c)(19)Mutual / membership EIN 16-1013471Revenue $70K in FY2022

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.
$10K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2022 · 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
$10K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 19.3 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
$70K
-34% vs prior year
Spent
$80K
Net assets
$272K
By yearFY2020–FY2024
Revenue
$70K
FY2022▼ -34%
Tap a bar for its year
Revenue by fiscal year
FY2020$45K
FY2021$105K
FY2022$70K
FY2023$71K
FY2024$73K
Expenses
$80K
FY2022▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$56K
FY2021$61K
FY2022$80K
FY2023$81K
FY2024$71K
Net assets
$272K
FY2022▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$243K
FY2021$308K
FY2022$272K
FY2023$292K
FY2024$326K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
Lucy Burgard
Vice Commander
$10,045Pt VII · Sec A
Walter Constantini
Vice Commander/Membership
$0Pt VII · Sec A
David Combs
Vice Commander/Judge Advoc
$0Pt VII · Sec A
$0Pt VII · Sec A
William Denchy
Treasurer/Compliance Offic
$0Pt VII · Sec A
Nick Pantazi
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
Courtney Bush
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.

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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.

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Provided by the organization

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3 programs · in their own filed words · FY2022
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 FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$70K
Ln 12
Other incomeLn 4–11$53K
Gifts and grantsLn 1h$14K
Fees for servicesLn 2g$1K
Money outPt IX
$80K
Ln 25
Owns and owesPt X
$272K
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$272K
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$14K
Fees for servicesLn 2g$1K
Investment incomeLn 3$1K
Other incomeLn 4–11$53K
Total revenueLn 12$70K
Assets in detailPt X, end of year
CashLn 1$110K
SavingsLn 2$18K
Cash and savings togetherLn 1–2$129K
InvestmentsLn 11–13$88K
Land, buildings, equipmentLn 10c$48K
Total assetsLn 16$272K
LiabilitiesLn 26$0
Net assetsLn 32$272K
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 FY22End FY22
Cash and savingsLn 1–2$109K$129K
InvestmentsLn 11–13$114K$88K
Land, buildings, equipmentLn 10c$50K$48K
Total assetsLn 16$308K$272K
LiabilitiesLn 26$0$0
Net assetsLn 32$308K$272K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K
Pay of current officers, directors and key staffLn 5$10K
Accounting feesLn 11c$6K
Office expensesLn 13$517
OccupancyLn 16$47K
Payments to affiliatesLn 21$9K
Depreciation, depletion and amortizationLn 22$2K
Other expenses (24a–d)Ln 24$5K
Total functional expensesLn 25$80K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $73K$71K$2K$326K 990 PDF
FY2023 $71K$81K−$10K$292K 990 PDF
FY2022 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $70,049 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $14,833$13,891
I-9 Program service revenuePrior year $580$1,473
I-10 Investment incomePrior year $6$1,361
I-11 Other revenuePrior year $89,948$53,324
I-12 Total revenuePrior year $105,367$70,049
I-13 Grants and similar amounts paidPrior year $100$1,300
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $8,800$10,045
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $52,148$68,717
I-18 Total expensesPrior year $61,048$80,062
I-19 Revenue less expensesPrior year $44,319−$10,013
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 $70,049 across 7 lines filed
Lines not itemized here account for $52,624 of total revenue; see the IRS return.
VIII-1b Membership dues$5,956
VIII-1f All other contributions, gifts and grants$7,935
VIII-1h Total contributions, gifts and grants$13,891
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,473$1,473
VIII-3 Investment incomeExcluded from tax $1,361$1,361
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $700$700
VIII-12 Total revenueRelated to mission $21,864 · Unrelated business $0 · Excluded from tax $34,294$70,049
Part IX · Statement of functional expenses $80,062 across 8 lines filed
IX-1 Grants to domestic organizations$1,300
IX-5 Pay of current officers, directors and key staff$10,045
IX-11c Accounting fees$5,500
IX-13 Office expenses$517
IX-16 Occupancy$47,159
IX-21 Payments to affiliates$8,848
IX-22 Depreciation, depletion and amortization$1,978
IX-24 Other expenses (24a–d)$4,715
IX-25 Total functional expenses$80,062
Part X · Balance sheet $272,135 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $90,965$110,442
X-2 Savings and temporary cash investmentsStart of year $17,955$18,177
X-4 Accounts receivableStart of year $28,879$884
X-8 Inventories for sale or useStart of year $6,680$6,940
X-10c Land, buildings and equipment, netStart of year $49,684$47,706
X-11 Publicly traded securitiesStart of year $113,883$87,986
X-16 Total assetsStart of year $308,046$272,135
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $308,046$272,135
X-33 Total liabilities and net assetsStart of year $308,046$272,135
Part XI · Reconciliation of net assets $272,135 net assets at year end
XI-1 Total revenue$70,049
XI-2 Total expenses$80,062
XI-3 Revenue less expenses−$10,013
XI-4 Net assets at start of year$308,046
XI-5 Net unrealized gains (losses) on investments−$25,898
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$272,135

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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