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American Legion

Tax-deductible

Akron, NY501(c)(19)Public & Societal Benefit EIN 16-6093810Revenue $168K in FY2025

On file with the IRS9 Eckerson Ave, 14001-1022 · Akron, NYTax-exempt since Mar 1946

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To preserve the memories of war veterans and provide support to various programs in the community

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Run by 100 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $12K a year · 7% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$48K
59% of total assets
Fine: liabilities are 59% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
95
of 95 voting members
Looks good: 95 of 95 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$168K
-3% vs prior year
Spent
$163K
To programs
100%
Net assets
$34K
By yearFY2021–FY2025
Revenue
$168K
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$45K
FY2022$56K
FY2023$160K
FY2024$173K
FY2025$168K
Expenses
$163K
FY2025▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$182K
FY2024$191K
FY2025$163K
Net assets
$34K
FY2025▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2021$57K
FY2022$70K
FY2023$48K
FY2024$29K
FY2025$34K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $163K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Martin Smith
Commander
$0Pt VII · Sec A
Fred Pask
Adjutant and Chaplin
$0Pt VII · Sec A
William Pagels
Service Officer
$0Pt VII · Sec A
Brian Murray
Finance Officer
$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

Preserves veterans' war memories and supports community programs.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

American legion post 900 opened a restaurant inside their existing building in 2022. The intent was to create an additional revenue stream to support post operations. Once the restaurant becomes profitable, net proceeds will go towards maintenance and improvements of the PROPERTY/BUILDING.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$168K
Ln 12
Other incomeLn 4–11$138K
Gifts and grantsLn 1h$30K
Investment incomeLn 3$642
Money outPt IX
$163K
Ln 25
Programscol B$163K
Owns and owesPt X
$34K
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$82K
LiabilitiesLn 26$48K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a95
IndependentVI 1b95
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$30K
Government grantsLn 1e$0
Fundraising eventsLn 1c$18K
Investment incomeLn 3$642
Other incomeLn 4–11$138K
Total revenueLn 12$168K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Land, buildings, equipmentLn 10c$72K
Total assetsLn 16$82K
LiabilitiesLn 26$48K
Net assetsLn 32$34K
OperationsPt I, VI
EmployeesI 524
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$3K$9K
Land, buildings, equipmentLn 10c$90K$72K
Total assetsLn 16$93K$82K
LiabilitiesLn 26$65K$48K
Net assetsLn 32$29K$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$81K$81K$0$0
Payroll taxesLn 10$12K$12K$0$0
Legal feesLn 11b$72$72$0$0
Accounting feesLn 11c$9K$9K$0$0
Other fees for servicesLn 11g$835$835$0$0
Advertising and promotionLn 12$4K$4K$0$0
Office expensesLn 13$6K$6K$0$0
OccupancyLn 16$16K$16K$0$0
InterestLn 20$5K$5K$0$0
Depreciation, depletion and amortizationLn 22$18K$18K$0$0
InsuranceLn 23$10K$10K$0$0
Other expenses (24a–d)Ln 24$322$322$0$0
Total functional expensesLn 25$163K$163K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $168K$163K$5K$34K 990 PDF
FY2024 $173K$191K−$18K$29K 990 PDF
FY2023 $160K$182K−$22K$48K 990 PDF
FY2022 $56K$70K 990 PDF
FY2021 $45K$57K 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 FY2025 990 (6 parts)
Part I · Summary $168,431 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $39,593$29,539
I-9 Program service revenue$0
I-10 Investment incomePrior year $634$642
I-11 Other revenuePrior year $132,790$138,250
I-12 Total revenuePrior year $173,017$168,431
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $95,641$93,837
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $95,006$69,555
I-18 Total expensesPrior year $190,647$163,392
I-19 Revenue less expensesPrior year −$17,630$5,039
Part VI · Governance 95 of 95 board members independent, 1 to look at
VI-1a Voting members of the governing body95
VI-1b Independent voting members95
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $168,431 across 8 lines filed
Lines not itemized here account for $138,250 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$11,832
VIII-1c Fundraising events$17,707
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1h Total contributions, gifts and grants$29,539
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$642
VIII-12 Total revenueRelated to mission $138,892 · Unrelated business $0 · Excluded from tax $0$168,431
Part IX · Statement of functional expenses $163,392 across 12 lines filed
IX-7 Other salaries and wagesPrograms $81,374 · Management $0 · Fundraising $0$81,374
IX-10 Payroll taxesPrograms $12,463 · Management $0 · Fundraising $0$12,463
IX-11b Legal feesPrograms $72 · Management $0 · Fundraising $0$72
IX-11c Accounting feesPrograms $9,114 · Management $0 · Fundraising $0$9,114
IX-11g Other fees for servicesPrograms $835 · Management $0 · Fundraising $0$835
IX-12 Advertising and promotionPrograms $3,788 · Management $0 · Fundraising $0$3,788
IX-13 Office expensesPrograms $6,229 · Management $0 · Fundraising $0$6,229
IX-16 OccupancyPrograms $16,419 · Management $0 · Fundraising $0$16,419
IX-20 InterestPrograms $4,850 · Management $0 · Fundraising $0$4,850
IX-22 Depreciation, depletion and amortizationPrograms $17,810 · Management $0 · Fundraising $0$17,810
IX-23 InsurancePrograms $10,116 · Management $0 · Fundraising $0$10,116
IX-24 Other expenses (24a–d)Programs $322 · Management $0 · Fundraising $0$322
IX-25 Total functional expensesPrograms $163,392 · Management $0 · Fundraising $0$163,392
Part X · Balance sheet $81,600 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $3,021$9,258
X-10c Land, buildings and equipment, netStart of year $90,152$72,342
X-16 Total assetsStart of year $93,173$81,600
X-17 Accounts payable and accrued expensesStart of year $9,999$10,323
X-24 Unsecured notes and loans payableStart of year $54,518$37,582
X-26 Total liabilitiesStart of year $64,517$47,905
X-27 Net assets without donor restrictionsStart of year $28,656$33,695
X-32 Total net assets or fund balancesStart of year $28,656$33,695
X-33 Total liabilities and net assetsStart of year $93,173$81,600
Part XI · Reconciliation of net assets $33,695 net assets at year end
XI-1 Total revenue$168,431
XI-2 Total expenses$163,392
XI-3 Revenue less expenses$5,039
XI-4 Net assets at start of year$28,656
XI-10 Net assets at end of year$33,695

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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