American Legion: FY2023 Nonprofit Profile & Form 990 (EIN 16-6093810)

Revenue by fiscal year
FY2021	$45K
FY2022	$56K
FY2023	$160K
FY2024	$173K
FY2025	$168K

Expenses by fiscal year
FY2021	Not on file
FY2022	Not on file
FY2023	$182K
FY2024	$191K
FY2025	$163K

Net assets by fiscal year
FY2021	$57K
FY2022	$70K
FY2023	$48K
FY2024	$29K
FY2025	$34K

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.

100%

Program services 100% · $182K

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

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 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 →

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.

Questions for American Legion

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1 program · $182K · in their own filed words · FY2022

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.

$182Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$160K

Ln 12

Gifts and grantsLn 1h$97K

Other incomeLn 4–11$62K

Investment incomeLn 3$563

Money outPt IX

$182K

Ln 25

Programscol B$182K

Owns and owesPt X

$48K

net assets · Ln 32

Cash and savingsLn 1–2$6K

Total assetsLn 16$118K

LiabilitiesLn 26$70K

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$97K

Government grantsLn 1e$50K

Fundraising eventsLn 1c$14K

Investment incomeLn 3$563

Other incomeLn 4–11$62K

Total revenueLn 12$160K

Assets in detailPt X, end of year

CashLn 1$6K

Cash and savings togetherLn 1–2$6K

Land, buildings, equipmentLn 10c$112K

Total assetsLn 16$118K

LiabilitiesLn 26$70K

Net assetsLn 32$48K

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

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$42K	$6K
Land, buildings, equipmentLn 10c	$73K	$112K
Total assetsLn 16	$115K	$118K
LiabilitiesLn 26	$44K	$70K
Net assetsLn 32	$71K	$48K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$105K	$105K	$0	$0
Payroll taxesLn 10	$11K	$11K	$0	$0
Legal feesLn 11b	$271	$271	$0	$0
Accounting feesLn 11c	$619	$619	$0	$0
Other fees for servicesLn 11g	$2K	$2K	$0	$0
Advertising and promotionLn 12	$4K	$4K	$0	$0
Office expensesLn 13	$6K	$6K	$0	$0
OccupancyLn 16	$22K	$22K	$0	$0
InterestLn 20	$3K	$3K	$0	$0
Depreciation, depletion and amortizationLn 22	$18K	$18K	$0	$0
InsuranceLn 23	$8K	$8K	$0	$0
Other expenses (24a–d)Ln 24	$3K	$3K	$0	$0
Total functional expensesLn 25	$182K	$182K	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 LatestFiled with the IRS Nov 6, 2025	$168K	$163K	$5K	$34K	990 PDF
FY2024Filed with the IRS Apr 24, 2025	$173K	$191K	−$18K	$29K	990 PDF
FY2023 ViewingFiled with the IRS May 14, 2024	$160K	$182K	−$22K	$48K	990 PDF
FY2022Filed with the IRS Aug 5, 2022	$56K			$70K	990 PDF
FY2021Filed with the IRS Sep 27, 2021	$45K			$57K	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 $159,945 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $21,143$97,026

I-9 Program service revenue$0

I-10 Investment incomePrior year $0$563

I-11 Other revenuePrior year $36,206$62,356

I-12 Total revenuePrior year $57,349$159,945

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $0$115,925

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $44,088$66,294

I-18 Total expensesPrior year $44,088$182,219

I-19 Revenue less expensesPrior year $13,261−$22,274

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 $159,945 across 8 lines filed

Lines not itemized here account for $62,356 of total revenue; see the IRS return.

VIII-1a Federated campaigns$0

VIII-1b Membership dues$2,786

VIII-1c Fundraising events$14,240

VIII-1d Related organizations$30,000

VIII-1e Government grants$50,000

VIII-1h Total contributions, gifts and grants$97,026

VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$563

VIII-12 Total revenueRelated to mission $62,919 · Unrelated business $0 · Excluded from tax $0$159,945

Part IX · Statement of functional expenses $182,219 across 12 lines filed

IX-7 Other salaries and wagesPrograms $104,574 · Management $0 · Fundraising $0$104,574

IX-10 Payroll taxesPrograms $11,351 · Management $0 · Fundraising $0$11,351

IX-11b Legal feesPrograms $271 · Management $0 · Fundraising $0$271

IX-11c Accounting feesPrograms $619 · Management $0 · Fundraising $0$619

IX-11g Other fees for servicesPrograms $2,154 · Management $0 · Fundraising $0$2,154

IX-12 Advertising and promotionPrograms $3,740 · Management $0 · Fundraising $0$3,740

IX-13 Office expensesPrograms $6,087 · Management $0 · Fundraising $0$6,087

IX-16 OccupancyPrograms $21,683 · Management $0 · Fundraising $0$21,683

IX-20 InterestPrograms $2,976 · Management $0 · Fundraising $0$2,976

IX-22 Depreciation, depletion and amortizationPrograms $18,262 · Management $0 · Fundraising $0$18,262

IX-23 InsurancePrograms $7,562 · Management $0 · Fundraising $0$7,562

IX-24 Other expenses (24a–d)Programs $2,940 · Management $0 · Fundraising $0$2,940

IX-25 Total functional expensesPrograms $182,219 · Management $0 · Fundraising $0$182,219

Part X · Balance sheet $118,494 assets, 9 lines filed

X-1 Cash, non-interest-bearingStart of year $41,651$6,482

X-10c Land, buildings and equipment, netStart of year $72,981$112,012

X-16 Total assetsStart of year $114,632$118,494

X-17 Accounts payable and accrued expensesStart of year $0$9,268

X-24 Unsecured notes and loans payableStart of year $44,027$60,892

X-26 Total liabilitiesStart of year $44,027$70,160

X-27 Net assets without donor restrictionsStart of year $70,605$48,334

X-32 Total net assets or fund balancesStart of year $70,605$48,334

X-33 Total liabilities and net assetsStart of year $114,632$118,494

Part XI · Reconciliation of net assets $48,334 net assets at year end

XI-1 Total revenue$159,945

XI-2 Total expenses$182,219

XI-3 Revenue less expenses−$22,274

XI-4 Net assets at start of year$70,605

XI-8 Prior period adjustments$3

XI-10 Net assets at end of year$48,334

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

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American Legion FY2023 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion

By the numbers

Filing history

Schedules filed Part IV