American Legion

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Organization to serve veterans with assistance, inspiration, social and recreational benefits.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 54-0760201) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
42¢ of each $1 spent went to programs.
Run by 18 volunteers and 21 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 7
filings with a surplus
Average surplus $26K a year · 2% of revenue · last 7 filings
A surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
42%
of spending
42% of spending went to programs.
Pt IX · Ln 25 · col B
3.5 mo
of spending, in cash
Plus $947K in investments, Pt X · Ln 11–13
3.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$17K
0.6% of total assets
Liabilities are 0.6% of assets.
Pt X · Ln 26
Independent board members
15
of 15 voting members
15 of 15 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.6M
+9% vs prior year
Spent
$1.5M
To programs
42%
Net assets
$3.0M
By yearFY2019–FY2025
Revenue
$1.6M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2019$1.3M
FY2020$762K
FY2021$1.4M
FY2022$1.6M
FY2023$1.3M
FY2024$1.4M
FY2025$1.6M
Expenses
$1.5M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2019$1.2M
FY2020$954K
FY2021$1.4M
FY2022$1.6M
FY2023$1.2M
FY2024$1.4M
FY2025$1.5M
Net assets
$3.0M
FY2025▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2019$2.8M
FY2020$2.6M
FY2021$2.7M
FY2022$2.5M
FY2023$2.6M
FY2024$2.7M
FY2025$3.0M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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

42 cents of each dollar spent went to programs.

Program services 42% · $608K Management & general 58% · $846K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
First Vice C
$0Pt VII · Sec A
Second Vice
$0Pt VII · Sec A
Third Vice C
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Sargeant-At-
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2021
Michael Farabaugh—$35,116
Karla Pfleeger$25,716—
Carl T Simchick—$13,700

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides veterans with assistance, inspiration, and social and recreational benefits.

Questions for American Legion

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1 program · $608K · in their own filed words · FY2025
01

This veterans organization serves approximately 1650 members, providing information through weekly e-news email and bi-monthlynews magazines. It also provides recreational benefits for members and all exempt functions.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 54-0760201) · Dispute this line
$608Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Other incomeLn 4–11$765K
Fees for servicesLn 2g$611K
Gifts and grantsLn 1h$172K
Money outPt IX
$1.5M
Ln 25
Programscol B$608K
Managementcol C$846K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$428K
Total assetsLn 16$3.0M
LiabilitiesLn 26$17K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$172K
Government grantsLn 1e$128K
Fees for servicesLn 2g$611K
Investment incomeLn 3$33K
Other incomeLn 4–11$765K
Gains on assetsLn 7$42K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$428K
Cash and savings togetherLn 1–2$428K
Prepaid expenses and deferred chargesLn 9$5K
Land, buildings, equipmentLn 10c$1.6M
InvestmentsLn 11–13$947K
Total assetsLn 16$3.0M
LiabilitiesLn 26$17K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 521
VolunteersI 618
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 FY25End FY25
Cash and savingsLn 1–2$210K$428K
InvestmentsLn 11–13$833K$947K
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$2.7M$3.0M
LiabilitiesLn 26$7K$17K
Net assetsLn 32$2.7M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$470K$470K
Office expensesLn 13$53K$53K
Depreciation, depletion and amortizationLn 22$23K$23K
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$646K$474K$172K
All other expensesLn 24e$231K$111K$121K
Total functional expensesLn 25$1.5M$608K$846K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 11, 2026 $1.6M$1.5M$128K$3.0M 990 PDF
FY2024Filed with the IRS Mar 27, 2025 $1.4M$1.4M$45K$2.7M 990 PDF
FY2023Filed with the IRS Jun 3, 2024 $1.3M$1.2M$46K$2.6M 990 PDF
FY2022Filed with the IRS May 12, 2023 $1.6M$1.6M−$19K$2.5M 990 PDF
FY2021Filed with the IRS Mar 17, 2022 $1.4M$1.4M$58K$2.7M 990 PDF
FY2020Filed with the IRS Jun 9, 2021 $762K$954K−$192K$2.6M 990 PDF
FY2019Filed with the IRS Apr 7, 2021 $1.3M$1.2M$114K$2.8M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $1,581,956 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $76,735$172,320
I-9 Program service revenuePrior year $583,256$610,764
I-10 Investment incomePrior year $43,978$75,484
I-11 Other revenuePrior year $742,445$723,388
I-12 Total revenuePrior year $1,446,414$1,581,956
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $472,537$469,621
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $928,695$984,303
I-18 Total expensesPrior year $1,401,232$1,453,924
I-19 Revenue less expensesPrior year $45,182$128,032
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $1,581,956 across 8 lines filed
Lines not itemized here account for $479,420 of total revenue; see the IRS return.
VIII-1b Membership dues$44,025
VIII-1e Government grants$128,295
VIII-1h Total contributions, gifts and grants$172,320
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $610,764$610,764
VIII-3 Investment incomeRelated to mission $33,383$33,383
VIII-7 Net gain or loss on sales of assetsRelated to mission $42,101$42,101
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $243,968$243,968
VIII-12 Total revenueRelated to mission $1,409,636$1,581,956
Part IX · Statement of functional expenses $1,453,924 across 6 lines filed
IX-7 Other salaries and wagesManagement $469,621$469,621
IX-13 Office expensesManagement $52,604$52,604
IX-22 Depreciation, depletion and amortizationPrograms $23,240$23,240
IX-23 InsuranceManagement $31,509$31,509
IX-24 Other expenses (24a–d)Programs $473,764 · Management $171,853$645,617
IX-24e All other expensesPrograms $110,809 · Management $120,524$231,333
IX-25 Total functional expensesPrograms $607,813 · Management $846,111 · Fundraising $0$1,453,924
Part X · Balance sheet $3,016,205 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $210,100$428,327
X-9 Prepaid expenses and deferred charges$4,870
X-10c Land, buildings and equipment, netStart of year $1,659,361$1,636,121
X-13 Program-related investmentsStart of year $833,138$946,887
X-16 Total assetsStart of year $2,702,599$3,016,205
X-25 Other liabilitiesStart of year $6,740$17,056
X-26 Total liabilitiesStart of year $6,740$17,056
X-27 Net assets without donor restrictionsStart of year $2,695,859$2,999,149
X-32 Total net assets or fund balancesStart of year $2,695,859$2,999,149
X-33 Total liabilities and net assetsStart of year $2,702,599$3,016,205
Part XI · Reconciliation of net assets $2,999,149 net assets at year end
XI-1 Total revenue$1,581,956
XI-2 Total expenses$1,453,924
XI-3 Revenue less expenses$128,032
XI-4 Net assets at start of year$2,695,859
XI-5 Net unrealized gains (losses) on investments$21,171
XI-8 Prior period adjustments$154,087
XI-10 Net assets at end of year$2,999,149

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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