American Legion

Tax-deductible

Martin, TN501(c)(19)EIN 62-0929685

Social fraternal organization

501(c)(19) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
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
2 of 5
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$105K
86% of total assets
Concern: liabilities are 86% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$221K
+3% vs prior year
Spent
$179K
Net assets
$18K
By yearFY2021–FY2025
Revenue
$221K
FY2025▲ +3%
Revenue by fiscal year
FY2021$120K
FY2022$139K
FY2023$205K
FY2024$214K
FY2025$221K
Expenses
$179K
FY2025▼ -20%
Expenses by fiscal year
FY2021$122K
FY2022$154K
FY2023$202K
FY2024$224K
FY2025$179K
Net assets
$18K
FY2025▲ +173%
Net assets by fiscal year
FY2021−$890
FY2022−$15K
FY2023−$13K
FY2024−$24K
FY2025$18K

From the FY2025 Form 990 (year ending June 2025) · see the original

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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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Vice Commander
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
Post Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
Sgt at Arms
$0Pt VII · Sec A
See American Legion 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

American Legion is a member-serving organization based in Martin, TN.

Provided by the organization

This section is blank until American Legion claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

Dining and recrational facilities for members.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$221K
Ln 12
Other incomeLn 4–11$221K
Money outPt IX
$179K
Ln 25
Owns and owesPt X
$18K
net assets · Ln 32
Cash and savingsLn 1–2$81K
Total assetsLn 16$122K
LiabilitiesLn 26$105K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Other incomeLn 4–11$221K
Total revenueLn 12$221K
Assets in detailPt X, end of year
CashLn 1$81K
Cash and savings togetherLn 1–2$81K
Land, buildings, equipmentLn 10c$35K
Total assetsLn 16$122K
LiabilitiesLn 26$105K
Net assetsLn 32$18K
OperationsPt I, VI
EmployeesI 518
VolunteersI 60
Fiscal year endsHeaderJune
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$15K$81K
Land, buildings, equipmentLn 10c$6K$35K
Total assetsLn 16$28K$122K
LiabilitiesLn 26$52K$105K
Net assetsLn 32−$24K$18K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$48K
Payroll taxesLn 10$4K
Accounting feesLn 11c$3K
Advertising and promotionLn 12$3K
Office expensesLn 13$490
OccupancyLn 16$23K
TravelLn 17$905
InterestLn 20$4K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$13K
Other expenses (24a–d)Ln 24$62K
All other expensesLn 24e$17K
Total functional expensesLn 25$179K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $221K$179K$42K$18K 990 PDF
FY2024 $214K$224K−$11K−$24K 990 PDF
FY2023 $205K$202K$3K−$13K 990 PDF
FY2022 $139K$154K−$14K−$15K 990 PDF
FY2021 $120K$122K−$2K−$890 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $220,741 across 2 lines filed
Lines not itemized here account for $185,490 of total revenue; see the IRS return.
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $35,251$35,251
VIII-12 Total revenueRelated to mission $220,741 · Unrelated business $0 · Excluded from tax $0$220,741
Part IX · Statement of functional expenses $178,965 across 12 lines filed
IX-7 Other salaries and wages$48,144
IX-10 Payroll taxes$4,056
IX-11c Accounting fees$2,975
IX-12 Advertising and promotion$2,615
IX-13 Office expenses$490
IX-16 Occupancy$22,898
IX-17 Travel$905
IX-20 Interest$4,251
IX-22 Depreciation, depletion and amortization$1,105
IX-23 Insurance$13,241
IX-24 Other expenses (24a–d)$61,733
IX-24e All other expenses$16,552
IX-25 Total functional expenses$178,965
Part X · Balance sheet $122,215 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $14,742$80,661
X-8 Inventories for sale or useStart of year $6,931$6,294
X-10c Land, buildings and equipment, netStart of year $6,273$35,260
X-16 Total assetsStart of year $27,946$122,215
X-17 Accounts payable and accrued expensesStart of year $6,122$4,539
X-25 Other liabilitiesStart of year $45,925$100,000
X-26 Total liabilitiesStart of year $52,047$104,539
X-27 Net assets without donor restrictionsStart of year −$24,101$17,676
X-32 Total net assets or fund balancesStart of year −$24,101$17,676
X-33 Total liabilities and net assetsStart of year $27,946$122,215
Part XI · Reconciliation of net assets $17,676 net assets at year end
XI-1 Total revenue$220,741
XI-2 Total expenses$178,965
XI-3 Revenue less expenses$41,776
XI-4 Net assets at start of year−$24,101
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$17,676

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

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