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American Legion FY2021 filing

Tax-deductible

Binghamton, NY501(c)(19)Mutual / membership EIN 23-7140586Revenue $339K in FY2021Latest return filed Nov 17, 2025

On file with the IRSBinghamton, NYTax-exempt since Mar 1946

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The American Legion was chartered and incorporated by congress in 1919 as a patriotic veteran's organization devoted to mutual helpfulness. IT is the nation's largest wartime veterans service organization, committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans. The American legion's success depends entirely on active membership, participation and volunteerism. The organization belongs to the people IT serves and the communities in which IT thrives.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $50K a year · 15% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
93% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
3.0 mo
of spending, in cash
3.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$339K
+66% vs prior year
Spent
$287K
To programs
93%
Net assets
$268K
By yearFY2020–FY2024
Revenue
$339K
FY2021▲ +66%
Tap a bar for its year
Revenue by fiscal year
FY2020$205K
FY2021$339K
FY2022$252K
FY2023$392K
FY2024$501K
Expenses
$287K
FY2021▲ +56%
Tap a bar for its year
Expenses by fiscal year
FY2020$184K
FY2021$287K
FY2022$267K
FY2023$273K
FY2024$429K
Net assets
$268K
FY2021▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$216K
FY2021$268K
FY2022$253K
FY2023$373K
FY2024$445K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

990 PDF Support Claim
You’re viewing the FY2021 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

93 cents of each dollar spent went to programs.

Program services 93% · $266K Management & general 7% · $21K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Daniel O'Neil
President
$0Pt VII · Sec A
Mike Tedeschi
Secretary/Treasurer
$0Pt VII · Sec A
Albert Scherer
Vice President
$0Pt VII · Sec A
Barry Wood
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Tom Montanye
Director
$0Pt VII · Sec A
Steve Fasano
Director
$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

Supports veterans and communities through patriotic programs, youth mentorship, and advocating for service members.

Questions for American Legion

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Your first name shows with your question. American Legion answers here, for everyone.

1 program · $266K · in their own filed words · FY2021
01

Operation of american legion post-veterans service organization

$266Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$339K
Ln 12
Other incomeLn 4–11$310K
Gifts and grantsLn 1h$29K
Money outPt IX
$287K
Ln 25
Programscol B$266K
Managementcol C$21K
Owns and owesPt X
$268K
net assets · Ln 32
Cash and savingsLn 1–2$71K
Total assetsLn 16$274K
LiabilitiesLn 26$5K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$29K
Government grantsLn 1e$29K
Other incomeLn 4–11$310K
Total revenueLn 12$339K
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$23K
Cash and savings togetherLn 1–2$71K
Accounts receivableLn 4$98
Inventories for sale or useLn 8$28K
Land, buildings, equipmentLn 10c$175K
Total assetsLn 16$274K
LiabilitiesLn 26$5K
Net assetsLn 32$268K
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
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$36K$71K
Land, buildings, equipmentLn 10c$156K$175K
Total assetsLn 16$220K$274K
LiabilitiesLn 26$4K$5K
Net assetsLn 32$216K$268K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$87K$87K
Payroll taxesLn 10$13K$13K
Office expensesLn 13$20K$20K
OccupancyLn 16$38K$38K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$108K$108K
All other expensesLn 24e$793$793
Total functional expensesLn 25$287K$266K$21K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $501K$429K$72K$445K 990 PDF
FY2023Filed with the IRS Nov 17, 2025 $392K$273K$119K$373K 990 PDF
FY2022Filed with the IRS Jan 16, 2024 $252K$267K−$15K$253K 990 PDF
FY2021 ViewingFiled with the IRS Nov 15, 2022 $339K$287K$53K$268K 990 PDF
FY2020Filed with the IRS Nov 15, 2022 $205K$184K$21K$216K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $339,216 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$29,134
I-9 Program service revenuePrior year $111,159$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $93,623$310,082
I-12 Total revenuePrior year $204,782$339,216
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $72,025$100,326
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $111,678$186,354
I-18 Total expensesPrior year $183,703$286,680
I-19 Revenue less expensesPrior year $21,079$52,536
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $339,216 across 5 lines filed
Lines not itemized here account for $154,759 of total revenue; see the IRS return.
VIII-1e Government grants$29,134
VIII-1h Total contributions, gifts and grants$29,134
VIII-6 Net rental income or lossUnrelated business $5,423$5,423
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $149,900$149,900
VIII-12 Total revenueRelated to mission $149,900 · Unrelated business $5,423 · Excluded from tax $154,759$339,216
Part IX · Statement of functional expenses $286,680 across 8 lines filed
IX-7 Other salaries and wagesPrograms $87,458$87,458
IX-10 Payroll taxesPrograms $12,868$12,868
IX-13 Office expensesManagement $19,836$19,836
IX-16 OccupancyPrograms $38,201$38,201
IX-22 Depreciation, depletion and amortizationPrograms $6,503$6,503
IX-23 InsurancePrograms $13,355$13,355
IX-24 Other expenses (24a–d)Programs $107,666$107,666
IX-24e All other expensesManagement $793$793
IX-25 Total functional expensesPrograms $266,051 · Management $20,629 · Fundraising $0$286,680
Part X · Balance sheet $273,540 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $13,393$48,629
X-2 Savings and temporary cash investmentsStart of year $22,947$22,537
X-4 Accounts receivableStart of year $98$98
X-8 Inventories for sale or useStart of year $27,506$27,506
X-10c Land, buildings and equipment, netStart of year $155,667$174,770
X-16 Total assetsStart of year $219,611$273,540
X-17 Accounts payable and accrued expensesStart of year $2,317$2,593
X-19 Deferred revenueStart of year $1,615$2,731
X-25 Other liabilitiesStart of year $104$105
X-26 Total liabilitiesStart of year $4,036$5,429
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $215,575$268,111
X-32 Total net assets or fund balancesStart of year $215,575$268,111
X-33 Total liabilities and net assetsStart of year $219,611$273,540
Part XI · Reconciliation of net assets $268,111 net assets at year end
XI-1 Total revenue$339,216
XI-2 Total expenses$286,680
XI-3 Revenue less expenses$52,536
XI-4 Net assets at start of year$215,575
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$268,111

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

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