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American Legion FY2023 filing

Tax-deductible

Binghamton, NY501(c)(19)Mutual / membership EIN 23-7140586Revenue $392K in FY2023Latest return filed Nov 17, 2025

On file with the IRS177 Robinson St, 13904-1556 · Binghamton, 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.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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 5
filings with a surplus
Average surplus $50K a year · 15% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$392K
+55% vs prior year
Spent
$273K
To programs
88%
Net assets
$373K
By yearFY2020–FY2024
Revenue
$392K
FY2023▲ +55%
Tap a bar for its year
Revenue by fiscal year
FY2020$205K
FY2021$339K
FY2022$252K
FY2023$392K
FY2024$501K
Expenses
$273K
FY2023▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$184K
FY2021$287K
FY2022$267K
FY2023$273K
FY2024$429K
Net assets
$373K
FY2023▲ +47%
Tap a bar for its year
Net assets by fiscal year
FY2020$216K
FY2021$268K
FY2022$253K
FY2023$373K
FY2024$445K

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

88 cents of each dollar spent went to programs.

Program services 88% · $239K Management & general 12% · $34K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
Daniel O'Neil
President
$0Pt VII · Sec A
Jonathan Yeager
Bar Treasurer
$0Pt VII · Sec A
Thomas Keenan
Vice President
$0Pt VII · Sec A
James Mariani
Bell Jar Treasurer
$0Pt VII · Sec A
Kurt Brown
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

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

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Provided by the organization

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1 program · $239K · in their own filed words · FY2023
01

Operation of american legion post-veterans service organization

$239Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$392K
Ln 12
Other incomeLn 4–11$388K
Investment incomeLn 3$4K
Money outPt IX
$273K
Ln 25
Programscol B$239K
Managementcol C$34K
Owns and owesPt X
$373K
net assets · Ln 32
Cash and savingsLn 1–2$141K
Total assetsLn 16$386K
LiabilitiesLn 26$14K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$4K
Other incomeLn 4–11$388K
Total revenueLn 12$392K
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$93K
Cash and savings togetherLn 1–2$141K
Land, buildings, equipmentLn 10c$207K
Total assetsLn 16$386K
LiabilitiesLn 26$14K
Net assetsLn 32$373K
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 FY23End FY23
Cash and savingsLn 1–2$55K$141K
Land, buildings, equipmentLn 10c$189K$207K
Total assetsLn 16$267K$386K
LiabilitiesLn 26$14K$14K
Net assetsLn 32$253K$373K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$42K$42K
Payroll taxesLn 10$16K$16K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$26K$26K
OccupancyLn 16$32K$32K
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$128K$125K$3K
All other expensesLn 24e$3K$1K$2K
Total functional expensesLn 25$273K$239K$34K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $501K$429K$72K$445K 990 PDF
FY2023 ViewingFiled 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
FY2021Filed 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

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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 $392,259 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$4,329
I-11 Other revenuePrior year $252,354$387,930
I-12 Total revenuePrior year $252,354$392,259
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 $95,695$57,173
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $171,623$215,722
I-18 Total expensesPrior year $267,318$272,895
I-19 Revenue less expensesPrior year −$14,964$119,364
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 $392,259 across 4 lines filed
Lines not itemized here account for $179,726 of total revenue; see the IRS return.
VIII-3 Investment incomeUnrelated business $4,329$4,329
VIII-6 Net rental income or lossUnrelated business $5,795$5,795
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $202,409$202,409
VIII-12 Total revenueRelated to mission $202,409 · Unrelated business $10,124 · Excluded from tax $179,726$392,259
Part IX · Statement of functional expenses $272,895 across 9 lines filed
IX-7 Other salaries and wagesPrograms $41,662$41,662
IX-10 Payroll taxesPrograms $15,511$15,511
IX-11g Other fees for servicesManagement $2,325$2,325
IX-13 Office expensesManagement $26,374$26,374
IX-16 OccupancyPrograms $31,999$31,999
IX-22 Depreciation, depletion and amortizationPrograms $10,803$10,803
IX-23 InsurancePrograms $13,224$13,224
IX-24 Other expenses (24a–d)Programs $124,569 · Management $3,275$127,844
IX-24e All other expensesPrograms $1,200 · Management $1,953$3,153
IX-25 Total functional expensesPrograms $238,968 · Management $33,927 · Fundraising $0$272,895
Part X · Balance sheet $386,381 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $29,759$48,462
X-2 Savings and temporary cash investmentsStart of year $25,306$92,511
X-4 Accounts receivableStart of year $98$98
X-8 Inventories for sale or useStart of year $23,259$37,935
X-10c Land, buildings and equipment, netStart of year $188,647$207,375
X-16 Total assetsStart of year $267,069$386,381
X-17 Accounts payable and accrued expensesStart of year $1,063$3,023
X-19 Deferred revenueStart of year $6,400$8,141
X-25 Other liabilitiesStart of year $2,706$2,706
X-26 Total liabilitiesStart of year $13,922$13,870
X-32 Total net assets or fund balancesStart of year $253,147$372,511
X-33 Total liabilities and net assetsStart of year $267,069$386,381
Part XI · Reconciliation of net assets $372,511 net assets at year end
XI-1 Total revenue$392,259
XI-2 Total expenses$272,895
XI-3 Revenue less expenses$119,364
XI-4 Net assets at start of year$253,147
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$372,511

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

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