The American Legion's primary purpose is service to United States veterans of service.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
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
5 of 6
filings with a surplus
Average surplus $13K a year · 6% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$299
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
217
of 217 voting members
Looks good: 217 of 217 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$106K
Spent
$105K
To programs
95%
Net assets
$191K
By yearFY2020–FY2025
Revenue
$106K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$170K
FY2022$239K
FY2023$247K
FY2024$237K
FY2025$212K
Expenses
$105K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$105K
FY2021$135K
FY2022$205K
FY2023$241K
FY2024$240K
FY2025$209K
Net assets
$191K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$191K
FY2021$225K
FY2022$259K
FY2023$265K
FY2024$255K
FY2025$258K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 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 Mar 1946.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $100K Management & general 5% · $5K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
SR. Vice Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
See 322 William B Lutz 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

Serves and supports United States veterans through various programs and advocacy.

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Provided by the organization

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2 programs · in their own filed words · FY2020
01

Banquet revenue and expenses. Members and their families may reserve the facilities for an evening.

Pt IX · col B
02

Member State Dues, Scholarship grants, donations, memorials

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 · this organization's grantmaking
Grants paid · 9 grants · $8K · 2020–2022
Unitemized GrantFY2022$2,000
Unitemized GrantFY2022$500
Unitemized GrantFY2021$1,500
Unitemized GrantFY2021$1,000
Unitemized GrantFY2021$500
Unitemized GrantFY2020$1,500
Unitemized GrantFY2020$1,000
Unitemized GrantFY2020$250
Unitemized GrantFY2020$125

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$106K
Ln 12
Fees for servicesLn 2g$81K
Gifts and grantsLn 1h$25K
Investment incomeLn 3$384
Money outPt IX
$105K
Ln 25
Programscol B$100K
Managementcol C$5K
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$191K
LiabilitiesLn 26$299
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a217
IndependentVI 1b217
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$81K
Investment incomeLn 3$384
Total revenueLn 12$106K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$64K
Cash and savings togetherLn 1–2$126K
Land, buildings, equipmentLn 10c$63K
Total assetsLn 16$191K
LiabilitiesLn 26$299
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 59
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 FY20End FY20
Cash and savingsLn 1–2$122K$126K
Land, buildings, equipmentLn 10c$66K$63K
Total assetsLn 16$190K$191K
LiabilitiesLn 26$819$299
Net assetsLn 32$189K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Grants to domestic individualsLn 2$5K$5K
Benefits paid to or for membersLn 4$7K$7K
Other salaries and wagesLn 7$8K$8K$0$0
Payroll taxesLn 10$1K$1K$0$0
Accounting feesLn 11c$2K$2K$0$0
Other fees for servicesLn 11g$400$400$0$0
Office expensesLn 13$958$958$0$0
Information technologyLn 14$2K$2K$0$0
OccupancyLn 16$11K$11K$0$0
Depreciation, depletion and amortizationLn 22$4K$972$3K$0
InsuranceLn 23$8K$7K$228$0
Other expenses (24a–d)Ln 24$33K$33K$0$0
All other expensesLn 24e$21K$20K$1K$0
Total functional expensesLn 25$105K$100K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $212K$209K$3K$258K 990 PDF
FY2024 $237K$240K−$3K$255K 990 PDF
FY2023 $247K$241K$6K$265K 990 PDF
FY2022 $239K$205K$34K$259K 990 PDF
FY2021 $170K$135K$34K$225K 990 PDF
FY2020 Viewing $106K$105K$1K$191K 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 FY2020 990 (6 parts)
Part I · Summary $106,396 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $32,230$24,999
I-9 Program service revenuePrior year $180,426$81,013
I-10 Investment incomePrior year $323$384
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $212,979$106,396
I-13 Grants and similar amounts paidPrior year $11,266$6,250
I-14 Benefits paid to membersPrior year $6,532$6,734
I-15 Salaries and benefitsPrior year $30,089$9,689
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $147,009$82,366
I-18 Total expensesPrior year $194,896$105,039
I-19 Revenue less expensesPrior year $18,083$1,357
Part VI · Governance 217 of 217 board members independent, 4 to look at
VI-1a Voting members of the governing body217
VI-1b Independent voting members217
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 $106,396 across 7 lines filed
VIII-1b Membership dues$14,513
VIII-1c Fundraising events$0
VIII-1f All other contributions, gifts and grants$435
VIII-1h Total contributions, gifts and grants$24,999
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$81,013
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$384
VIII-12 Total revenueRelated to mission $81,397 · Unrelated business $0 · Excluded from tax $0$106,396
Part IX · Statement of functional expenses $105,039 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $1,000$1,000
IX-2 Grants to domestic individualsPrograms $5,250$5,250
IX-4 Benefits paid to or for membersPrograms $6,734$6,734
IX-7 Other salaries and wagesPrograms $8,408 · Management $0 · Fundraising $0$8,408
IX-10 Payroll taxesPrograms $1,281 · Management $0 · Fundraising $0$1,281
IX-11c Accounting feesPrograms $1,843 · Management $0 · Fundraising $0$1,843
IX-11g Other fees for servicesPrograms $400 · Management $0 · Fundraising $0$400
IX-13 Office expensesPrograms $958 · Management $0 · Fundraising $0$958
IX-14 Information technologyPrograms $1,925 · Management $0 · Fundraising $0$1,925
IX-16 OccupancyPrograms $10,725 · Management $0 · Fundraising $0$10,725
IX-22 Depreciation, depletion and amortizationPrograms $972 · Management $3,299 · Fundraising $0$4,271
IX-23 InsurancePrograms $7,372 · Management $228 · Fundraising $0$7,600
IX-24 Other expenses (24a–d)Programs $33,426 · Management $0 · Fundraising $0$33,426
IX-24e All other expensesPrograms $19,826 · Management $1,392 · Fundraising $0$21,218
IX-25 Total functional expensesPrograms $100,120 · Management $4,919 · Fundraising $0$105,039
Part X · Balance sheet $191,077 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $58,711$61,949
X-2 Savings and temporary cash investmentsStart of year $63,486$63,888
X-8 Inventories for sale or useStart of year $1,911$2,450
X-10c Land, buildings and equipment, netStart of year $66,132$62,790
X-16 Total assetsStart of year $190,240$191,077
X-17 Accounts payable and accrued expensesStart of year $819$299
X-26 Total liabilitiesStart of year $819$299
X-27 Net assets without donor restrictionsStart of year $189,421$190,778
X-32 Total net assets or fund balancesStart of year $189,421$190,778
X-33 Total liabilities and net assetsStart of year $190,240$191,077
Part XI · Reconciliation of net assets $190,778 net assets at year end
XI-1 Total revenue$106,396
XI-2 Total expenses$105,039
XI-3 Revenue less expenses$1,357
XI-4 Net assets at start of year$189,421
XI-10 Net assets at end of year$190,778

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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