American Legion FY2023 filing

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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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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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
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
10 mo
of spending, in cash
Looks good: 10.2 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
$106K
+6% vs prior year
Spent
$92K
Net assets
$146K
By yearFY2020–FY2024
Revenue
$106K
FY2023▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$52K
FY2021$61K
FY2022$100K
FY2023$106K
FY2024$83K
Expenses
$92K
FY2023▲ +0.9%
Tap a bar for its year
Expenses by fiscal year
FY2020$69K
FY2021$77K
FY2022$91K
FY2023$92K
FY2024$98K
Net assets
$146K
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$138K
FY2021$123K
FY2022$132K
FY2023$146K
FY2024$130K

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 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% · $92K Fundraising 7% · $6K

Form 990 Part IX, line 25, columns B–D. 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 →

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.

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1 program · in their own filed words · FY2023
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$106K
Ln 12
Other incomeLn 4–11$83K
Gifts and grantsLn 1h$23K
Investment incomeLn 3$6
Money outPt IX
$92K
Ln 25
Managementcol C$92K
Fundraisingcol D$6K
Owns and owesPt X
$146K
net assets · Ln 32
Cash and savingsLn 1–2$79K
Total assetsLn 16$146K
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$23K
Fundraising eventsLn 1c$6K
Investment incomeLn 3$6
Other incomeLn 4–11$83K
Total revenueLn 12$106K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$12K
Cash and savings togetherLn 1–2$79K
Land, buildings, equipmentLn 10c$67K
Total assetsLn 16$146K
LiabilitiesLn 26$0
Net assetsLn 32$146K
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 FY23End FY23
Cash and savingsLn 1–2$79K$79K
Land, buildings, equipmentLn 10c$53K$67K
Total assetsLn 16$132K$146K
LiabilitiesLn 26$0$0
Net assetsLn 32$132K$146K
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$2K$2K
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$38K$38K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$0
Payments to affiliatesLn 21$9K$9K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$0
Total functional expensesLn 25$92K$92K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 6, 2025 $83K$98K−$15K$130K 990 PDF
FY2023 ViewingFiled with the IRS Sep 16, 2024 $106K$92K$14K$146K 990 PDF
FY2022Filed with the IRS Sep 27, 2023 $100K$91K$9K$132K 990 PDF
FY2021Filed with the IRS Aug 25, 2022 $61K$77K−$16K$123K 990 PDF
FY2020Filed with the IRS Nov 16, 2021 $52K$69K−$17K$138K 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 FY2023 990 (6 parts)
Part I · Summary $106,206 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,518$23,336
I-9 Program service revenue$0
I-10 Investment incomePrior year $5$6
I-11 Other revenuePrior year $83,973$82,864
I-12 Total revenuePrior year $100,496$106,206
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 $91,395$92,226
I-18 Total expensesPrior year $91,395$92,226
I-19 Revenue less expensesPrior year $9,101$13,980
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 $106,206 across 6 lines filed
Lines not itemized here account for $82,864 of total revenue; see the IRS return.
VIII-1b Membership dues$11,997
VIII-1c Fundraising events$6,175
VIII-1f All other contributions, gifts and grants$5,164
VIII-1h Total contributions, gifts and grants$23,336
VIII-3 Investment incomeExcluded from tax $6$6
VIII-12 Total revenueExcluded from tax $6$106,206
Part IX · Statement of functional expenses $92,226 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 $2,100$2,100
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $1,625$1,625
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $37,689$37,689
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $3,879$3,879
IX-20 Interest$0
IX-21 Payments to affiliatesManagement $9,383$9,383
IX-22 Depreciation, depletion and amortizationManagement $4,498$4,498
IX-23 InsuranceManagement $13,261$13,261
IX-24 Other expenses (24a–d)Management $17,691$17,691
IX-24e All other expenses$0
IX-25 Total functional expensesManagement $92,226$92,226
Part X · Balance sheet $145,575 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $64,233$66,462
X-2 Savings and temporary cash investmentsStart of year $14,848$12,213
X-10c Land, buildings and equipment, netStart of year $52,776$66,900
X-16 Total assetsStart of year $131,857$145,575
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $131,857$145,575
X-32 Total net assets or fund balancesStart of year $131,857$145,575
X-33 Total liabilities and net assetsStart of year $131,857$145,575
Part XI · Reconciliation of net assets $145,575 net assets at year end
XI-1 Total revenue$106,206
XI-2 Total expenses$92,226
XI-3 Revenue less expenses$13,980
XI-4 Net assets at start of year$131,857
XI-9 Other changes in net assets−$262
XI-10 Net assets at end of year$145,575

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

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