American Legion FY2023 filing

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To uphold and defend the constitution of the united states, to maintain law and order, to preserve the memories of their comrads who served in the great wars; to foster the spirit of patriotism.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
95¢ of each $1 spent went to programs.
$3K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
4 of 6
filings with a surplus
Average surplus $664 a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$112K
+32% vs prior year
Spent
$100K
To programs
95%
Net assets
$202K
By yearFY2019–FY2024
Revenue
$112K
FY2023▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2019$113K
FY2020$82K
FY2021$108K
FY2022$85K
FY2023$112K
FY2024$120K
Expenses
$100K
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2019$105K
FY2020$85K
FY2021$102K
FY2022$107K
FY2023$100K
FY2024$117K
Net assets
$202K
FY2023▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2019$208K
FY2020$205K
FY2021$212K
FY2022$190K
FY2023$202K
FY2024$205K

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 1946.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $96K Management & general 5% · $5K

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

6 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation
Commander
$2,926Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
3rd Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
1st Vice Commander
$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

Defend the Constitution, uphold law and order, and foster patriotism.

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Provided by the organization

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1 program · $96K · in their own filed words · FY2023
01

Safeguarding, for posterity, the principles of justice, freedom, liberty and democracy. Operating a post where members associate and enjoy comradship with other former service men and women.

$96Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$112K
Ln 12
Other incomeLn 4–11$73K
Gifts and grantsLn 1h$39K
Money outPt IX
$100K
Ln 25
Programscol B$96K
Managementcol C$5K
Owns and owesPt X
$202K
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$206K
LiabilitiesLn 26$4K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Fundraising eventsLn 1c$9K
Other incomeLn 4–11$73K
Total revenueLn 12$112K
Assets in detailPt X, end of year
CashLn 1$19K
Cash and savings togetherLn 1–2$19K
Land, buildings, equipmentLn 10c$187K
Total assetsLn 16$206K
LiabilitiesLn 26$4K
Net assetsLn 32$202K
OperationsPt I, VI
EmployeesI 514
VolunteersI 627
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$13K$19K
Land, buildings, equipmentLn 10c$178K$187K
Total assetsLn 16$190K$206K
LiabilitiesLn 26$583$4K
Net assetsLn 32$190K$202K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$3K$3K
Other salaries and wagesLn 7$40K$40K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$3K$3K
Office expensesLn 13$1K$1K
OccupancyLn 16$23K$23K
TravelLn 17$228$228
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$4K$4K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$100K$96K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $120K$117K$3K$205K 990 PDF
FY2023 ViewingFiled with the IRS Nov 12, 2024 $112K$100K$12K$202K 990 PDF
FY2022Filed with the IRS Aug 29, 2023 $85K$107K−$22K$190K 990 PDF
FY2021Filed with the IRS Oct 28, 2022 $108K$102K$7K$212K 990 PDF
FY2020Filed with the IRS Nov 10, 2021 $82K$85K−$3K$205K 990 PDF
FY2019Filed with the IRS Nov 10, 2021 $113K$105K$7K$208K 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 FY2023 990 (6 parts)
Part I · Summary $112,251 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,236$38,928
I-9 Program service revenuePrior year $1,285$0
I-10 Investment income$0
I-11 Other revenuePrior year $71,635$73,323
I-12 Total revenuePrior year $85,156$112,251
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $65,068$47,298
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $42,196$52,997
I-18 Total expensesPrior year $107,264$100,295
I-19 Revenue less expensesPrior year −$22,108$11,956
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $112,251 across 5 lines filed
Lines not itemized here account for $73,323 of total revenue; see the IRS return.
VIII-1b Membership dues$3,729
VIII-1c Fundraising events$9,475
VIII-1f All other contributions, gifts and grants$25,724
VIII-1h Total contributions, gifts and grants$38,928
VIII-12 Total revenueRelated to mission $73,323 · Unrelated business $0 · Excluded from tax $0$112,251
Part IX · Statement of functional expenses $100,295 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,926$2,926
IX-7 Other salaries and wagesPrograms $39,746$39,746
IX-10 Payroll taxesPrograms $4,626$4,626
IX-11c Accounting feesManagement $1,837$1,837
IX-11g Other fees for servicesManagement $2,839$2,839
IX-13 Office expensesPrograms $1,028$1,028
IX-16 OccupancyPrograms $23,242$23,242
IX-17 TravelPrograms $228$228
IX-22 Depreciation, depletion and amortizationPrograms $3,319$3,319
IX-23 InsurancePrograms $11,048$11,048
IX-24 Other expenses (24a–d)Programs $4,053$4,053
IX-24e All other expensesPrograms $5,403$5,403
IX-25 Total functional expensesPrograms $95,619 · Management $4,676 · Fundraising $0$100,295
Part X · Balance sheet $205,595 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $12,520$18,659
X-10c Land, buildings and equipment, netStart of year $177,755$186,936
X-16 Total assetsStart of year $190,275$205,595
X-25 Other liabilitiesStart of year $583$3,947
X-26 Total liabilitiesStart of year $583$3,947
X-32 Total net assets or fund balancesStart of year $189,692$201,648
X-33 Total liabilities and net assetsStart of year $190,275$205,595
Part XI · Reconciliation of net assets $201,648 net assets at year end
XI-1 Total revenue$112,251
XI-2 Total expenses$100,295
XI-3 Revenue less expenses$11,956
XI-4 Net assets at start of year$189,692
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$201,648

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

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