American Legion

Tax-deductible

Dayton, OH501(c)(19)EIN 31-6181501

To serve veterans and provide support to the local community.

501(c)(19) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$27K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $31K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$27K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $127K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+11% vs prior year
Spent
$1.4M
To programs
93%
Net assets
$2.5M
By yearFY2020–FY2024
Revenue
$1.5M
FY2024▲ +11%
Revenue by fiscal year
FY2020$515K
FY2021$955K
FY2022$1.1M
FY2023$1.4M
FY2024$1.5M
Expenses
$1.4M
FY2024▲ +12%
Expenses by fiscal year
FY2020$664K
FY2021$890K
FY2022$1.1M
FY2023$1.3M
FY2024$1.4M
Net assets
$2.5M
FY2024▲ +6%
Net assets by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$2.3M
FY2023$2.4M
FY2024$2.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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% · $1.3M Management & general 2% · $23K

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

Who runs it and what they're paid

5 people listed on the 990; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
$9,100Pt VII · Sec A
Commander
$7,800Pt VII · Sec A
Adjutant
$5,200Pt VII · Sec A
$5,200Pt VII · Sec A
1st Vice
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jim Glaser—$15,840$15,840——
Edward Syron$9,100$9,100$5,650——
Joseph Law——$8,305$8,598$8,745
Gavin Long$7,800$5,100———
Neil Dunnington—$2,700$7,800$7,800$4,500
David Tracy———$7,325$5,150
Betsy Law$5,200$5,336$6,663$6,711$5,100
Philip Stephenson$5,200$3,400———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports veterans and provides aid to the local community.

Provided by the organization

This section is blank until American Legion claims this page.

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3 program services account for $1.3M of program spending, described in the organization's own filed words · FY2024.
01

To provide social and recreational activities for members including canteen services and monthly dinners.

$846Kprogram expense
02

The proceeds from the ohio charities gaming are used for contributions to various public charities.

$450Kprogram expense
03

To publish a newsletter for members and veterans.

$9Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$127K
Grants paid · 7 grants · $246K · 2020–2024
American Legion Dept of OhFY2024$79,638
American Legion Dept of OhFY2023$54,674
American Legion Dept of OhFY2022$58,058
American Legion Dept of Oh CharityFY2021$16,060
American Legion Dept of OhFY2021$16,060
American Legion Dept of Oh CharityFY2020$10,811
American Legion Dept of OhFY2020$10,811

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$879K
Other incomeLn 4–11$449K
Gifts and grantsLn 1h$199K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.3M
Managementcol C$23K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$791K
Total assetsLn 16$2.5M
LiabilitiesLn 26$1K
PeoplePt VI, VII
5
listed · VII A
PaidVII A4
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$199K
Fees for servicesLn 2g$879K
Investment incomeLn 3$18K
Other incomeLn 4–11$449K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$378K
SavingsLn 2$413K
Cash and savings togetherLn 1–2$791K
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$2.5M
LiabilitiesLn 26$1K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 526
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 FY24End FY24
Cash and savingsLn 1–2$948K$791K
Land, buildings, equipmentLn 10c$1.4M$1.7M
Total assetsLn 16$2.4M$2.5M
LiabilitiesLn 26$62$1K
Net assetsLn 32$2.4M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$80K$80K
Other salaries and wagesLn 7$192K$192K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$36K$36K
Management feesLn 11a$6K$6K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$12K$12K
OccupancyLn 16$52K$51K$200
Conferences, conventions and meetingsLn 19$152$152
Depreciation, depletion and amortizationLn 22$81K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$843K$843K
All other expensesLn 24e$69K$69K
Total functional expensesLn 25$1.4M$1.3M$23K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.5M$1.4M$136K$2.5M 990 PDF
FY2023 $1.4M$1.3M$132K$2.4M 990 PDF
FY2022 $1.1M$1.1M−$30K$2.3M 990 PDF
FY2021 $955K$890K$64K$2.2M 990 PDF
FY2020 $515K$664K−$149K$2.1M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,544,450 across 10 lines filed
Lines not itemized here account for $417,620 of total revenue; see the IRS return.
VIII-1b Membership dues$30,828
VIII-1d Related organizations$101,683
VIII-1f All other contributions, gifts and grants$66,367
VIII-1h Total contributions, gifts and grants$198,878
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $771,362 · Unrelated business $21,906 · Excluded from tax $85,770$879,038
VIII-3 Investment incomeExcluded from tax $17,652$17,652
VIII-6 Net rental income or lossRelated to mission $12,622$12,622
VIII-8 Net income from fundraising eventsExcluded from tax $6,864$6,864
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $4,905 · Excluded from tax $6,871$11,776
VIII-12 Total revenueRelated to mission $783,984 · Unrelated business $26,811 · Excluded from tax $534,777$1,544,450
Part IX · Statement of functional expenses $1,408,248 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $79,638$79,638
IX-7 Other salaries and wagesPrograms $192,212$192,212
IX-9 Other employee benefitsPrograms $1,347$1,347
IX-10 Payroll taxesPrograms $35,549$35,549
IX-11a Management feesManagement $6,436$6,436
IX-11c Accounting feesManagement $4,106$4,106
IX-12 Advertising and promotionPrograms $8,556$8,556
IX-13 Office expensesManagement $11,982$11,982
IX-16 OccupancyPrograms $51,325 · Management $200$51,525
IX-19 Conferences, conventions and meetingsPrograms $152$152
IX-22 Depreciation, depletion and amortization$80,977
IX-23 InsurancePrograms $24,019$24,019
IX-24 Other expenses (24a–d)Programs $842,882$842,882
IX-24e All other expensesPrograms $68,867$68,867
IX-25 Total functional expensesPrograms $1,304,547 · Management $22,724 · Fundraising $0$1,408,248
Part X · Balance sheet $2,525,877 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $401,498$378,184
X-2 Savings and temporary cash investmentsStart of year $546,752$412,701
X-10c Land, buildings and equipment, netStart of year $1,440,320$1,734,992
X-16 Total assetsStart of year $2,388,570$2,525,877
X-25 Other liabilitiesStart of year $62$1,170
X-26 Total liabilitiesStart of year $62$1,170
X-32 Total net assets or fund balancesStart of year $2,388,508$2,524,707
X-33 Total liabilities and net assetsStart of year $2,388,570$2,525,877
Part XI · Reconciliation of net assets $2,524,707 net assets at year end
XI-1 Total revenue$1,544,450
XI-2 Total expenses$1,408,248
XI-3 Revenue less expenses$136,202
XI-4 Net assets at start of year$2,388,508
XI-9 Other changes in net assets−$3
XI-10 Net assets at end of year$2,524,707

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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