philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion FY2023 filing

Tax-deductible

Springfield, VA501(c)(19)Mutual / membership EIN 54-0760201Revenue $1.3M in FY2023

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

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.
39¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
39%
of spending
Concern: 39% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Plus $765K in investments, Pt X · Ln 11–13
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.10% of total assets
Looks good: liabilities are 0% 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
$1.3M
-22% vs prior year
Spent
$1.2M
To programs
39%
Net assets
$2.6M
By yearFY2019–FY2025
Revenue
$1.3M
FY2023▼ -22%
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
$1.2M
FY2023▼ -25%
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
$2.6M
FY2023▲ +4%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 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

39 cents of each dollar spent went to programs.

Program services 39% · $479K Management & general 61% · $749K

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
Kevin Gaddis
Commander
$0Pt 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
Roy Burton
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Scott Logan
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.

See American Legion executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Tap to ask. American Legion sees how many people are interested.

Your first name shows with your question. American Legion answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $479K · in their own filed words · FY2023
01

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

$479Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Other incomeLn 4–11$635K
Fees for servicesLn 2g$546K
Gifts and grantsLn 1h$62K
Money outPt IX
$1.2M
Ln 25
Programscol B$479K
Managementcol C$749K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$214K
Total assetsLn 16$2.6M
LiabilitiesLn 26$3K
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$62K
Government grantsLn 1e$26K
Fees for servicesLn 2g$546K
Investment incomeLn 3$31K
Other incomeLn 4–11$635K
Gains on assetsLn 7$12K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$214K
Cash and savings togetherLn 1–2$214K
InvestmentsLn 11–13$765K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$2.6M
LiabilitiesLn 26$3K
Net assetsLn 32$2.6M
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 FY23End FY23
Cash and savingsLn 1–2$177K$214K
InvestmentsLn 11–13$714K$765K
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$2.6M$2.6M
LiabilitiesLn 26$37K$3K
Net assetsLn 32$2.5M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$403K$403K
Payroll taxesLn 10$31K$31K
Office expensesLn 13$26K$26K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$15K$15K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$561K$374K$187K
All other expensesLn 24e$171K$90K$81K
Total functional expensesLn 25$1.2M$479K$749K$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 Viewing $1.3M$1.2M$46K$2.6M 990 PDF
FY2022 $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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,273,951 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,124$62,027
I-9 Program service revenuePrior year $450,778$545,540
I-10 Investment incomePrior year $34,518$31,124
I-11 Other revenuePrior year $1,076,981$635,260
I-12 Total revenuePrior year $1,625,401$1,273,951
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $430,931$433,882
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,213,956$794,294
I-18 Total expensesPrior year $1,644,887$1,228,176
I-19 Revenue less expensesPrior year −$19,486$45,775
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 $1,273,951 across 8 lines filed
Lines not itemized here account for $357,777 of total revenue; see the IRS return.
VIII-1b Membership dues$36,266
VIII-1e Government grants$25,761
VIII-1h Total contributions, gifts and grants$62,027
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $545,540$545,540
VIII-3 Investment incomeRelated to mission $19,308$19,308
VIII-7 Net gain or loss on sales of assetsRelated to mission $11,816$11,816
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $277,483$277,483
VIII-12 Total revenueRelated to mission $1,211,924$1,273,951
Part IX · Statement of functional expenses $1,228,176 across 8 lines filed
IX-7 Other salaries and wagesManagement $402,978$402,978
IX-10 Payroll taxesManagement $30,904$30,904
IX-13 Office expensesManagement $26,292$26,292
IX-20 InterestManagement $1,060$1,060
IX-22 Depreciation, depletion and amortizationPrograms $14,845$14,845
IX-23 InsuranceManagement $20,262$20,262
IX-24 Other expenses (24a–d)Programs $374,055 · Management $187,224$561,279
IX-24e All other expensesPrograms $89,855 · Management $80,701$170,556
IX-25 Total functional expensesPrograms $478,755 · Management $749,421 · Fundraising $0$1,228,176
Part X · Balance sheet $2,628,683 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $177,474$214,106
X-10c Land, buildings and equipment, netStart of year $1,664,807$1,649,962
X-13 Program-related investmentsStart of year $714,267$764,615
X-16 Total assetsStart of year $2,556,548$2,628,683
X-25 Other liabilitiesStart of year $37,133$2,588
X-26 Total liabilitiesStart of year $37,133$2,588
X-27 Net assets without donor restrictionsStart of year $2,519,415$2,626,095
X-32 Total net assets or fund balancesStart of year $2,519,415$2,626,095
X-33 Total liabilities and net assetsStart of year $2,556,548$2,628,683
Part XI · Reconciliation of net assets $2,626,095 net assets at year end
XI-1 Total revenue$1,273,951
XI-2 Total expenses$1,228,176
XI-3 Revenue less expenses$45,775
XI-4 Net assets at start of year$2,519,415
XI-5 Net unrealized gains (losses) on investments$63,888
XI-8 Prior period adjustments−$2,983
XI-10 Net assets at end of year$2,626,095

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.