philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion FY2023 filing

Not tax-deductible

Lee Center, NY501(c)(19)Mutual / membership EIN 16-1013471Revenue $71K in FY2023

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

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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

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
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
18 mo
of spending, in cash
Looks good: 17.8 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
$71K
+1% vs prior year
Spent
$81K
Net assets
$292K
By yearFY2020–FY2024
Revenue
$71K
FY2023▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$45K
FY2021$105K
FY2022$70K
FY2023$71K
FY2024$73K
Expenses
$81K
FY2023▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$56K
FY2021$61K
FY2022$80K
FY2023$81K
FY2024$71K
Net assets
$292K
FY2023▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$243K
FY2021$308K
FY2022$272K
FY2023$292K
FY2024$326K

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 (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

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

Part VII, Section A · reportable compensation
Lucy Burgard
Vice Commander
$10,404Pt VII · Sec A
Norris Whitmore
Vice Commander
$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
Roger Perry
Chaplain
$0Pt VII · Sec A
$0Pt VII · Sec A
George Cook
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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for American Legion

Tap to ask. American Legion sees how many people are interested.

Your first name shows with your question. American Legion answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · in their own filed words · FY2023
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 FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$71K
Ln 12
Other incomeLn 4–11$47K
Gifts and grantsLn 1h$21K
Investment incomeLn 3$2K
Money outPt IX
$81K
Ln 25
Owns and owesPt X
$292K
net assets · Ln 32
Cash and savingsLn 1–2$120K
Total assetsLn 16$292K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Fees for servicesLn 2g$687
Investment incomeLn 3$2K
Other incomeLn 4–11$47K
Total revenueLn 12$71K
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$71K
Cash and savings togetherLn 1–2$120K
InvestmentsLn 11–13$118K
Land, buildings, equipmentLn 10c$46K
Total assetsLn 16$292K
LiabilitiesLn 26$0
Net assetsLn 32$292K
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 FY23End FY23
Cash and savingsLn 1–2$129K$120K
InvestmentsLn 11–13$88K$118K
Land, buildings, equipmentLn 10c$48K$46K
Total assetsLn 16$272K$292K
LiabilitiesLn 26$0$0
Net assetsLn 32$272K$292K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Pay of current officers, directors and key staffLn 5$10K
Accounting feesLn 11c$5K
Office expensesLn 13$401
OccupancyLn 16$50K
Payments to affiliatesLn 21$8K
Depreciation, depletion and amortizationLn 22$2K
Other expenses (24a–d)Ln 24$4K
Total functional expensesLn 25$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $73K$71K$2K$326K 990 PDF
FY2023 Viewing $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

More to add? Claim this org

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 $71,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,891$20,768
I-9 Program service revenuePrior year $1,473$687
I-10 Investment incomePrior year $1,361$2,449
I-11 Other revenuePrior year $53,324$47,151
I-12 Total revenuePrior year $70,049$71,055
I-13 Grants and similar amounts paidPrior year $1,300$1,700
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $10,045$10,404
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $68,717$68,953
I-18 Total expensesPrior year $80,062$81,057
I-19 Revenue less expensesPrior year −$10,013−$10,002
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 $71,055 across 6 lines filed
Lines not itemized here account for $47,151 of total revenue; see the IRS return.
VIII-1b Membership dues$5,370
VIII-1f All other contributions, gifts and grants$15,398
VIII-1h Total contributions, gifts and grants$20,768
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $687$687
VIII-3 Investment incomeExcluded from tax $2,449$2,449
VIII-12 Total revenueRelated to mission $22,308 · Unrelated business $0 · Excluded from tax $27,979$71,055
Part IX · Statement of functional expenses $81,057 across 8 lines filed
IX-1 Grants to domestic organizations$1,700
IX-5 Pay of current officers, directors and key staff$10,404
IX-11c Accounting fees$4,625
IX-13 Office expenses$401
IX-16 Occupancy$50,087
IX-21 Payments to affiliates$7,964
IX-22 Depreciation, depletion and amortization$1,840
IX-24 Other expenses (24a–d)$4,036
IX-25 Total functional expenses$81,057
Part X · Balance sheet $291,652 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $110,442$49,352
X-2 Savings and temporary cash investmentsStart of year $18,177$71,105
X-4 Accounts receivableStart of year $884$884
X-8 Inventories for sale or useStart of year $6,940$6,940
X-10c Land, buildings and equipment, netStart of year $47,706$45,866
X-11 Publicly traded securitiesStart of year $87,986$117,505
X-16 Total assetsStart of year $272,135$291,652
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $272,135$291,652
X-33 Total liabilities and net assetsStart of year $272,135$291,652
Part XI · Reconciliation of net assets $291,652 net assets at year end
XI-1 Total revenue$71,055
XI-2 Total expenses$81,057
XI-3 Revenue less expenses−$10,002
XI-4 Net assets at start of year$272,135
XI-5 Net unrealized gains (losses) on investments$29,519
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$291,652

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.