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American Legion 951 Upper

IRS exemption revoked

Upper Chichester, PAUnknown exempt organizationEIN 23-6438616Revenue $119K in FY2021

On file with the IRS2638 Ogden Avenue · Upper Chichester, PA

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Operation of a social club consisting of past and present members of the united states armed forces as described in internal revenue code section 501(c)(19)

73¢ of each $1 spent went to programs.
Run by 40 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $20K a year · 19% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$119K
+32% vs prior year
Spent
$140K
To programs
73%
Net assets
$150K
By yearFY2020–FY2021
Revenue
$119K
FY2021▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$90K
FY2021$119K
Expenses
$140K
FY2021▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$108K
FY2021$140K
Net assets
$150K
FY2021▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$172K
FY2021$150K

From the FY2021 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $102K Management & general 27% · $38K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
Neil Cuerden
Commander
$0Pt VII · Sec A
William Gross
Steward / Fi
$0Pt VII · Sec A
Jeanne Pohanish
2nd Vice Com
$0Pt VII · Sec A
Gary Wanner
1st Vice Com
$0Pt VII · Sec A
See American Legion 951 Upper 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

Operates a social club for current and former U.S. military members.

Questions for American Legion 951 Upper

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Provided by the organization

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1 program · in their own filed words · FY2021
01

Operation of a social club consisting of past and present members of the united states armed forces as described in the internal revenue code section 501 (c) (19)

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$119K
Ln 12
Other incomeLn 4–11$117K
Investment incomeLn 3$2K
Fees for servicesLn 2g$300
Money outPt IX
$140K
Ln 25
Programscol B$102K
Managementcol C$38K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$164K
LiabilitiesLn 26$14K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$300
Investment incomeLn 3$2K
Other incomeLn 4–11$117K
Total revenueLn 12$119K
Assets in detailPt X, end of year
CashLn 1$30K
SavingsLn 2$38K
Cash and savings togetherLn 1–2$68K
Land, buildings, equipmentLn 10c$91K
Total assetsLn 16$164K
LiabilitiesLn 26$14K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 515
VolunteersI 640
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 FY21End FY21
Cash and savingsLn 1–2$105K$68K
Land, buildings, equipmentLn 10c$99K$91K
Total assetsLn 16$208K$164K
LiabilitiesLn 26$36K$14K
Net assetsLn 32$172K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$44K$33K$11K
Payroll taxesLn 10$7K$5K$2K
Accounting feesLn 11c$1K$1K$369
Other fees for servicesLn 11g$51K$37K$13K
Office expensesLn 13$2K$1K$475
OccupancyLn 16$28K$21K$7K
Depreciation, depletion and amortizationLn 22$7K$3K$4K
Total functional expensesLn 25$140K$102K$38K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $119K$140K−$21K$150K 990 PDF
FY2020 $90K$108K−$18K$172K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $118,766 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$300
I-10 Investment incomePrior year $1,375$1,650
I-11 Other revenuePrior year $88,721$116,816
I-12 Total revenuePrior year $90,096$118,766
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,210$50,884
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,056$89,269
I-18 Total expensesPrior year $108,266$140,153
I-19 Revenue less expensesPrior year −$18,170−$21,387
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
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 $118,766 across 4 lines filed
Lines not itemized here account for $107,698 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $300$300
VIII-3 Investment incomeExcluded from tax $1,650$1,650
VIII-8 Net income from fundraising events$9,118
VIII-12 Total revenueRelated to mission $107,998 · Excluded from tax $1,650$118,766
Part IX · Statement of functional expenses $140,153 across 7 lines filed
IX-7 Other salaries and wagesPrograms $32,974 · Management $10,992$43,966
IX-10 Payroll taxesPrograms $5,188 · Management $1,730$6,918
IX-11c Accounting feesPrograms $1,106 · Management $369$1,475
IX-11g Other fees for servicesPrograms $37,496 · Management $13,065$50,561
IX-13 Office expensesPrograms $1,425 · Management $475$1,900
IX-16 OccupancyPrograms $21,155 · Management $7,052$28,207
IX-22 Depreciation, depletion and amortizationPrograms $2,849 · Management $4,277$7,126
IX-25 Total functional expensesPrograms $102,193 · Management $37,960 · Fundraising $0$140,153
Part X · Balance sheet $163,977 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $70,071$29,725
X-2 Savings and temporary cash investmentsStart of year $34,738$38,388
X-8 Inventories for sale or useStart of year $4,480$4,480
X-10c Land, buildings and equipment, netStart of year $99,174$91,384
X-16 Total assetsStart of year $208,463$163,977
X-25 Other liabilitiesStart of year $35,129$13,678
X-26 Total liabilitiesStart of year $36,428$13,678
X-27 Net assets without donor restrictionsStart of year $172,035$150,299
X-32 Total net assets or fund balancesStart of year $172,035$150,299
X-33 Total liabilities and net assetsStart of year $208,463$163,977
Part XI · Reconciliation of net assets $150,299 net assets at year end
XI-1 Total revenue$118,766
XI-2 Total expenses$140,153
XI-3 Revenue less expenses−$21,387
XI-4 Net assets at start of year$172,035
XI-9 Other changes in net assets−$349
XI-10 Net assets at end of year$150,299

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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