philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion FY2023 filing

Cheriton, VA501(c)(19)Mutual / membership EIN 26-0698665Revenue $91K in FY2023Latest return filed Nov 11, 2025

On file with the IRSPo Box 357, 23316-0357 · Cheriton, VATax-exempt since 0000

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

Support the enhancement of the American way of life by providing serices and facilities for veterans and local family, youth and community development groups,

12¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

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
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
4 of 5
filings with a surplus
Average surplus $9K a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
12%
of spending
Concern: 12% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
27 mo
of spending, in cash
Looks good: 26.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$308K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$91K
+12% vs prior year
Spent
$59K
To programs
12%
Net assets
$328K
By yearFY2021–FY2025
Revenue
$91K
FY2023▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2021$77K
FY2022$81K
FY2023$91K
FY2024$54K
FY2025$79K
Expenses
$59K
FY2023▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2021$77K
FY2022$70K
FY2023$59K
FY2024$66K
FY2025$63K
Net assets
$328K
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2021$286K
FY2022$297K
FY2023$328K
FY2024$316K
FY2025$331K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in 0000.

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

Where the money goes

12 cents of each dollar spent went to programs.

Program services 12% · $7K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
David Krough
Commander
$0Pt VII · Sec A
James Taylor
1st Vice Commander
$0Pt VII · Sec A
Beth Stevens
2nd Vice Commander
$0Pt VII · Sec A
Robert Church
3rd Vice Commander
$0Pt VII · Sec A
$0Pt VII · Sec A
James Stannard
Finance Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
John Carstens
Sergeant of Arms
$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

Helps veterans and local families, youth, and community groups with services and facilities.

Questions for American Legion

Tap to ask. American Legion sees how many people are interested.

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

3 programs · in their own filed words · FY2022
01

Youth Programs

Donations of Funds and Facilities for Local Scout Troops and Various Other Such Organizations

Pt IX · col B
02

Freedom Hunters

Pt IX · col B
03

Golf Tournament

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Virginians for VeteransFY2025$9K
Total grants receivedfrom 1 funder$9K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$91K
Ln 12
Other incomeLn 4–11$67K
Gifts and grantsLn 1h$24K
Money outPt IX
$59K
Ln 25
Programscol B$7K
Owns and owesPt X
$328K
net assets · Ln 32
Cash and savingsLn 1–2$132K
Total assetsLn 16$636K
LiabilitiesLn 26$308K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Other incomeLn 4–11$67K
Total revenueLn 12$91K
Assets in detailPt X, end of year
CashLn 1$132K
Cash and savings togetherLn 1–2$132K
Land, buildings, equipmentLn 10c$504K
Total assetsLn 16$636K
LiabilitiesLn 26$308K
Net assetsLn 32$328K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6223
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
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$91K$132K
Land, buildings, equipmentLn 10c$523K$504K
Total assetsLn 16$614K$636K
LiabilitiesLn 26$318K$308K
Net assetsLn 32$297K$328K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K$4K
Accounting feesLn 11c$2K$0$0$0
Office expensesLn 13$3K$0$0$0
OccupancyLn 16$22K$0$0$0
TravelLn 17$350$0$0$0
InterestLn 20$9K$0$0$0
Depreciation, depletion and amortizationLn 22$10K$0$0$0
InsuranceLn 23$5K$0$0$0
Other expenses (24a–d)Ln 24$4K$3K$0$0
Total functional expensesLn 25$59K$7K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 11, 2025 $79K$63K$15K$331K 990 PDF
FY2024Filed with the IRS Nov 5, 2024 $54K$66K−$12K$316K 990 PDF
FY2023 ViewingFiled with the IRS Nov 14, 2023 $91K$59K$31K$328K 990 PDF
FY2022Filed with the IRS Mar 3, 2023 $81K$70K$11K$297K 990 PDF
FY2021Filed with the IRS May 3, 2023 $77K$77K$254$286K 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 $90,580 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,814$24,005
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $40,318$66,575
I-12 Total revenuePrior year $81,132$90,580
I-13 Grants and similar amounts paidPrior year $12,445$3,897
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $57,828$55,510
I-18 Total expensesPrior year $70,273$59,407
I-19 Revenue less expensesPrior year $10,859$31,173
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest 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
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $90,580 across 6 lines filed
Lines not itemized here account for $33,236 of total revenue; see the IRS return.
VIII-1b Membership dues$7,582
VIII-1f All other contributions, gifts and grants$16,423
VIII-1h Total contributions, gifts and grants$24,005
VIII-6 Net rental income or lossUnrelated business −$400−$400
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $33,739$33,739
VIII-12 Total revenueRelated to mission $33,236 · Unrelated business −$400 · Excluded from tax $33,739$90,580
Part IX · Statement of functional expenses $59,407 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $3,897$3,897
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$1,850
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$2,846
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$22,446
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$350
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$9,098
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$9,929
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$4,992
IX-24 Other expenses (24a–d)Programs $3,016 · Management $0 · Fundraising $0$3,999
IX-25 Total functional expensesPrograms $6,913 · Management $0 · Fundraising $0$59,407
Part X · Balance sheet $636,207 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $91,295$132,092
X-4 Accounts receivableStart of year $66$36
X-8 Inventories for sale or useStart of year $263$263
X-10c Land, buildings and equipment, netStart of year $522,512$503,816
X-16 Total assetsStart of year $614,136$636,207
X-17 Accounts payable and accrued expensesStart of year $365$365
X-25 Other liabilitiesStart of year $1,000$1,000
X-26 Total liabilitiesStart of year $317,517$308,403
X-27 Net assets without donor restrictionsStart of year $296,619$327,804
X-32 Total net assets or fund balancesStart of year $296,619$327,804
X-33 Total liabilities and net assetsStart of year $614,136$636,207
Part XI · Reconciliation of net assets $327,804 net assets at year end
XI-1 Total revenue$90,580
XI-2 Total expenses$59,407
XI-3 Revenue less expenses$31,173
XI-4 Net assets at start of year$296,619
XI-10 Net assets at end of year$327,804

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.