Dues and proceeds from members of this veterans organization are used to promote the principles and policies set forth in the organizations constitution, and the national, department, and the niagara county constitution and by-laws of the American Legion.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
Run by 465 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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 deficit $5K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
8 mo
of spending, in cash
Looks good: 8.1 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
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$83K
-22% vs prior year
Spent
$98K
Net assets
$130K
By yearFY2020–FY2024
Revenue
$83K
FY2024▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$52K
FY2021$61K
FY2022$100K
FY2023$106K
FY2024$83K
Expenses
$98K
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$69K
FY2021$77K
FY2022$91K
FY2023$92K
FY2024$98K
Net assets
$130K
FY2024▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$138K
FY2021$123K
FY2022$132K
FY2023$146K
FY2024$130K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1953.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Management & general 100% · $98K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Sargent at Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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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

Promotes veterans' principles and policies through member dues and proceeds.

Questions for American Legion

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

Provided by the organization

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1 program · in their own filed words · FY2024
01

Its primary exempt purpose is to uphold and defend the Constitution of the United States of America, to maintain law and order, to foster and perpetuate a one-hundred percent Americanism, to preserve the memories and incidents of their associations in the Great Wars, to inculcate a sense of individual obligation to the community, state…

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$83K
Ln 12
Other incomeLn 4–11$64K
Gifts and grantsLn 1h$20K
Money outPt IX
$98K
Ln 25
Managementcol C$98K
Owns and owesPt X
$130K
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$130K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$20K
Fundraising eventsLn 1c$3K
Other incomeLn 4–11$64K
Total revenueLn 12$83K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$66K
Land, buildings, equipmentLn 10c$64K
Total assetsLn 16$130K
LiabilitiesLn 26$0
Net assetsLn 32$130K
OperationsPt I, VI
EmployeesI 58
VolunteersI 6465
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$79K$66K
Land, buildings, equipmentLn 10c$67K$64K
Total assetsLn 16$146K$130K
LiabilitiesLn 26$0$0
Net assetsLn 32$146K$130K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$2K$2K
Legal feesLn 11b$0
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$43K$43K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$0
Payments to affiliatesLn 21$10K$10K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$0
Total functional expensesLn 25$98K$98K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $83K$98K−$15K$130K 990 PDF
FY2023 $106K$92K$14K$146K 990 PDF
FY2022 $100K$91K$9K$132K 990 PDF
FY2021 $61K$77K−$16K$123K 990 PDF
FY2020 $52K$69K−$17K$138K 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 FY2024 990 (6 parts)
Part I · Summary $83,083 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,336$19,515
I-9 Program service revenue$0
I-10 Investment incomePrior year $6$0
I-11 Other revenuePrior year $82,864$63,568
I-12 Total revenuePrior year $106,206$83,083
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $92,226$98,359
I-18 Total expensesPrior year $92,226$98,359
I-19 Revenue less expensesPrior year $13,980−$15,276
Part VI · Governance 15 of 15 board members independent, 2 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $83,083 across 5 lines filed
Lines not itemized here account for $63,568 of total revenue; see the IRS return.
VIII-1b Membership dues$12,905
VIII-1c Fundraising events$3,076
VIII-1f All other contributions, gifts and grants$3,534
VIII-1h Total contributions, gifts and grants$19,515
VIII-12 Total revenue$83,083
Part IX · Statement of functional expenses $98,359 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesManagement $2,100$2,100
IX-11b Legal fees$0
IX-11c Accounting feesManagement $4,391$4,391
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $1,596$1,596
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $42,504$42,504
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $2,152$2,152
IX-20 Interest$0
IX-21 Payments to affiliatesManagement $10,366$10,366
IX-22 Depreciation, depletion and amortizationManagement $8,288$8,288
IX-23 InsuranceManagement $8,683$8,683
IX-24 Other expenses (24a–d)Management $18,279$18,279
IX-24e All other expenses$0
IX-25 Total functional expensesManagement $98,359$98,359
Part X · Balance sheet $130,367 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $66,462$52,347
X-2 Savings and temporary cash investmentsStart of year $12,213$14,129
X-10c Land, buildings and equipment, netStart of year $66,900$63,891
X-16 Total assetsStart of year $145,575$130,367
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $145,575$130,367
X-32 Total net assets or fund balancesStart of year $145,575$130,367
X-33 Total liabilities and net assetsStart of year $145,575$130,367
Part XI · Reconciliation of net assets $130,367 net assets at year end
XI-1 Total revenue$83,083
XI-2 Total expenses$98,359
XI-3 Revenue less expenses−$15,276
XI-4 Net assets at start of year$145,575
XI-9 Other changes in net assets$68
XI-10 Net assets at end of year$130,367

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

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