322 William B Lutz FY2022 filing

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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.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
12 mo
of spending, in cash
Looks good: 11.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$344
0.1% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
233
of 233 voting members
Looks good: 233 of 233 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$239K
+41% vs prior year
Spent
$205K
To programs
97%
Net assets
$259K
By yearFY2020–FY2025
Revenue
$239K
FY2022▲ +41%
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$170K
FY2022$239K
FY2023$247K
FY2024$237K
FY2025$212K
Expenses
$205K
FY2022▲ +51%
Tap a bar for its year
Expenses by fiscal year
FY2020$105K
FY2021$135K
FY2022$205K
FY2023$241K
FY2024$240K
FY2025$209K
Net assets
$259K
FY2022▲ +15%
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 FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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

97 cents of each dollar spent went to programs.

Program services 97% · $200K Management & general 3% · $5K

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

4 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
Secretary/Adjunct
$0Pt VII · Sec A
See 322 William B Lutz 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

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

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2 programs · in their own filed words · FY2022
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 FY2022 990, line by line.

1The main four
Money inPt VIII
$239K
Ln 12
Fees for servicesLn 2g$207K
Gifts and grantsLn 1h$31K
Investment incomeLn 3$1K
Money outPt IX
$205K
Ln 25
Programscol B$200K
Managementcol C$5K
Owns and owesPt X
$259K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$259K
LiabilitiesLn 26$344
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a233
IndependentVI 1b233
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$31K
Fundraising eventsLn 1c$12K
Fees for servicesLn 2g$207K
Investment incomeLn 3$1K
Total revenueLn 12$239K
Assets in detailPt X, end of year
CashLn 1$80K
SavingsLn 2$121K
Cash and savings togetherLn 1–2$201K
Inventories for sale or useLn 8$2K
Land, buildings, equipmentLn 10c$56K
Total assetsLn 16$259K
LiabilitiesLn 26$344
Net assetsLn 32$259K
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 FY22End FY22
Cash and savingsLn 1–2$163K$201K
Land, buildings, equipmentLn 10c$59K$56K
Total assetsLn 16$225K$259K
LiabilitiesLn 26$89$344
Net assetsLn 32$225K$259K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Grants to domestic individualsLn 2$7K$7K
Benefits paid to or for membersLn 4$9K$9K
Other salaries and wagesLn 7$18K$18K$0$0
Payroll taxesLn 10$2K$2K$0$0
Accounting feesLn 11c$2K$2K$0$0
Other fees for servicesLn 11g$3K$3K$0$0
Office expensesLn 13$1K$1K$0$0
Information technologyLn 14$524$524$0$0
OccupancyLn 16$16K$16K$0$0
TravelLn 17$25$25$0$0
Conferences, conventions and meetingsLn 19$75$75$0$0
Depreciation, depletion and amortizationLn 22$11K$8K$3K$0
InsuranceLn 23$7K$7K$10$0
Other expenses (24a–d)Ln 24$86K$86K$0$0
All other expensesLn 24e$40K$37K$3K$0
Total functional expensesLn 25$205K$200K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 19, 2026 $212K$209K$3K$258K 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $237K$240K−$3K$255K 990 PDF
FY2023Filed with the IRS Feb 26, 2024 $247K$241K$6K$265K 990 PDF
FY2022 ViewingFiled with the IRS Nov 6, 2023 $239K$205K$34K$259K 990 PDF
FY2021Filed with the IRS Aug 29, 2022 $170K$135K$34K$225K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $106K$105K$1K$191K 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 FY2022 990 (6 parts)
Part I · Summary $238,668 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,841$30,928
I-9 Program service revenuePrior year $148,474$206,739
I-10 Investment incomePrior year $427$1,001
I-11 Other revenue$0
I-12 Total revenuePrior year $169,742$238,668
I-13 Grants and similar amounts paidPrior year $8,510$10,410
I-14 Benefits paid to membersPrior year $7,262$8,929
I-15 Salaries and benefitsPrior year $12,540$20,253
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $107,089$165,331
I-18 Total expensesPrior year $135,401$204,923
I-19 Revenue less expensesPrior year $34,341$33,745
Part VI · Governance 233 of 233 board members independent, 4 to look at
VI-1a Voting members of the governing body233
VI-1b Independent voting members233
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 $238,668 across 7 lines filed
Lines not itemized here account for $3,305 of total revenue; see the IRS return.
VIII-1b Membership dues$14,410
VIII-1c Fundraising events$12,004
VIII-1f All other contributions, gifts and grants$4,514
VIII-1h Total contributions, gifts and grants$30,928
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$203,434
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$1,001
VIII-12 Total revenueRelated to mission $207,740 · Unrelated business $0 · Excluded from tax $0$238,668
Part IX · Statement of functional expenses $204,923 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $3,410$3,410
IX-2 Grants to domestic individualsPrograms $7,000$7,000
IX-4 Benefits paid to or for membersPrograms $8,929$8,929
IX-7 Other salaries and wagesPrograms $18,434 · Management $0 · Fundraising $0$18,434
IX-10 Payroll taxesPrograms $1,819 · Management $0 · Fundraising $0$1,819
IX-11c Accounting feesPrograms $1,778 · Management $0 · Fundraising $0$1,778
IX-11g Other fees for servicesPrograms $2,513 · Management $0 · Fundraising $0$2,513
IX-13 Office expensesPrograms $1,076 · Management $0 · Fundraising $0$1,076
IX-14 Information technologyPrograms $524 · Management $0 · Fundraising $0$524
IX-16 OccupancyPrograms $15,623 · Management $0 · Fundraising $0$15,623
IX-17 TravelPrograms $25 · Management $0 · Fundraising $0$25
IX-19 Conferences, conventions and meetingsPrograms $75 · Management $0 · Fundraising $0$75
IX-22 Depreciation, depletion and amortizationPrograms $7,880 · Management $2,716 · Fundraising $0$10,596
IX-23 InsurancePrograms $6,828 · Management $10 · Fundraising $0$6,838
IX-24 Other expenses (24a–d)Programs $86,424 · Management $0 · Fundraising $0$86,424
IX-24e All other expensesPrograms $37,288 · Management $2,571 · Fundraising $0$39,859
IX-25 Total functional expensesPrograms $199,626 · Management $5,297 · Fundraising $0$204,923
Part X · Balance sheet $259,208 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $81,566$79,742
X-2 Savings and temporary cash investmentsStart of year $81,713$120,847
X-8 Inventories for sale or useStart of year $2,450$2,450
X-10c Land, buildings and equipment, netStart of year $59,479$56,169
X-16 Total assetsStart of year $225,208$259,208
X-17 Accounts payable and accrued expensesStart of year $89$344
X-26 Total liabilitiesStart of year $89$344
X-27 Net assets without donor restrictionsStart of year $225,119$258,864
X-28 Net assets with donor restrictions$0
X-32 Total net assets or fund balancesStart of year $225,119$258,864
X-33 Total liabilities and net assetsStart of year $225,208$259,208
Part XI · Reconciliation of net assets $258,864 net assets at year end
XI-1 Total revenue$238,668
XI-2 Total expenses$204,923
XI-3 Revenue less expenses$33,745
XI-4 Net assets at start of year$225,119
XI-10 Net assets at end of year$258,864

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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