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American Legion FY2022 filing

Tax-deductible

Springfield, VA501(c)(19)Mutual / membership EIN 54-0760201Revenue $1.6M in FY2022

On file with the IRSpost176.org6520 Amherst Ave, 22150-2807 · Springfield, VATax-exempt since Mar 1946

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

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
55¢ of each $1 spent went to programs.
$26K 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

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 7
filings with a surplus
Average surplus $26K a year · 2% of revenue · last 7 filings
Fine: a surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
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
1 mo
of spending, in cash
Plus $714K in investments, Pt X · Ln 11–13
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$37K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+13% vs prior year
Spent
$1.6M
To programs
55%
Net assets
$2.5M
By yearFY2019–FY2025
Revenue
$1.6M
FY2022▲ +13%
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
$1.6M
FY2022▲ +19%
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
$2.5M
FY2022▼ -7%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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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

55 cents of each dollar spent went to programs.

Program services 55% · $901K Management & general 45% · $744K

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

15 people listed on the 990; $26K paid to officers and key staff.

Part VII, Section A · reportable compensation
Karla Pfleeger
Finance Offi
$25,716Pt VII · Sec A
Dennis Madtes
First Vice C
$0Pt VII · Sec A
Randy Wheeler
Second Vice
$0Pt VII · Sec A
Jay Byrum
Third Vice C
$0Pt VII · Sec A
Denise White
Adjutant
$0Pt VII · Sec A
Mark Arbeen
Chaplain
$0Pt VII · Sec A
Kay Croll
Sargeant-At-
$0Pt VII · Sec A
Ali Nikolai
Service Offi
$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.

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Provided by the organization

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1 program · $901K · in their own filed words · FY2022
01

This veterans organization servies approximately 1475 members, providing information through weekly e-news email and bi-monthly news magazines. It also provides recreational benefits for member and all exempt functions.

$901Kprogram expense

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.6M
Ln 12
Other incomeLn 4–11$1.1M
Fees for servicesLn 2g$451K
Gifts and grantsLn 1h$63K
Money outPt IX
$1.6M
Ln 25
Programscol B$901K
Managementcol C$744K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$2.6M
LiabilitiesLn 26$37K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63K
Government grantsLn 1e$23K
Fees for servicesLn 2g$451K
Investment incomeLn 3$35K
Other incomeLn 4–11$1.1M
Gains on assetsLn 7$18K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$177K
Cash and savings togetherLn 1–2$177K
InvestmentsLn 11–13$714K
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$2.6M
LiabilitiesLn 26$37K
Net assetsLn 32$2.5M
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 FY22End FY22
Cash and savingsLn 1–2$205K$177K
InvestmentsLn 11–13$867K$714K
Land, buildings, equipmentLn 10c$1.7M$1.7M
Total assetsLn 16$2.8M$2.6M
LiabilitiesLn 26$45K$37K
Net assetsLn 32$2.7M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$26K$26K
Other salaries and wagesLn 7$374K$374K
Payroll taxesLn 10$31K$31K
TravelLn 17$7K$7K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$88K$88K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$846K$729K$117K
All other expensesLn 24e$256K$84K$172K
Total functional expensesLn 25$1.6M$901K$744K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.5M$128K$3.0M 990 PDF
FY2024 $1.4M$1.4M$45K$2.7M 990 PDF
FY2023 $1.3M$1.2M$46K$2.6M 990 PDF
FY2022 Viewing $1.6M$1.6M−$19K$2.5M 990 PDF
FY2021 $1.4M$1.4M$58K$2.7M 990 PDF
FY2020 $762K$954K−$192K$2.6M 990 PDF
FY2019 $1.3M$1.2M$114K$2.8M 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 FY2022 990 (6 parts)
Part I · Summary $1,625,401 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $50,774$63,124
I-9 Program service revenuePrior year $348,082$450,778
I-10 Investment incomePrior year $94,521$34,518
I-11 Other revenuePrior year $942,217$1,076,981
I-12 Total revenuePrior year $1,435,594$1,625,401
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $370,920$430,931
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,006,532$1,213,956
I-18 Total expensesPrior year $1,377,452$1,644,887
I-19 Revenue less expensesPrior year $58,142−$19,486
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 $1,625,401 across 8 lines filed
Lines not itemized here account for $744,424 of total revenue; see the IRS return.
VIII-1b Membership dues$40,258
VIII-1e Government grants$22,866
VIII-1h Total contributions, gifts and grants$63,124
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $450,778$450,778
VIII-3 Investment incomeRelated to mission $16,641$16,641
VIII-7 Net gain or loss on sales of assetsRelated to mission $17,877$17,877
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $332,557$332,557
VIII-12 Total revenueRelated to mission $1,562,277$1,625,401
Part IX · Statement of functional expenses $1,644,887 across 9 lines filed
IX-5 Pay of current officers, directors and key staffManagement $25,717$25,717
IX-7 Other salaries and wagesManagement $374,125$374,125
IX-10 Payroll taxesManagement $31,089$31,089
IX-17 TravelManagement $7,068$7,068
IX-20 InterestManagement $1,567$1,567
IX-22 Depreciation, depletion and amortizationPrograms $87,972$87,972
IX-23 InsuranceManagement $15,784$15,784
IX-24 Other expenses (24a–d)Programs $728,868 · Management $117,092$845,960
IX-24e All other expensesPrograms $84,036 · Management $171,569$255,605
IX-25 Total functional expensesPrograms $900,876 · Management $744,011 · Fundraising $0$1,644,887
Part X · Balance sheet $2,556,548 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $204,565$177,474
X-10c Land, buildings and equipment, netStart of year $1,680,017$1,664,807
X-13 Program-related investmentsStart of year $866,858$714,267
X-16 Total assetsStart of year $2,751,440$2,556,548
X-25 Other liabilitiesStart of year $44,603$37,133
X-26 Total liabilitiesStart of year $44,603$37,133
X-27 Net assets without donor restrictionsStart of year $2,706,837$2,519,415
X-32 Total net assets or fund balancesStart of year $2,706,837$2,519,415
X-33 Total liabilities and net assetsStart of year $2,751,440$2,556,548
Part XI · Reconciliation of net assets $2,519,415 net assets at year end
XI-1 Total revenue$1,625,401
XI-2 Total expenses$1,644,887
XI-3 Revenue less expenses−$19,486
XI-4 Net assets at start of year$2,706,837
XI-5 Net unrealized gains (losses) on investments−$62,473
XI-8 Prior period adjustments−$105,463
XI-10 Net assets at end of year$2,519,415

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

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