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American Legion FY2023 filing

Tax-deductible

Astoria, OR501(c)(19)Mutual / membership EIN 93-0112196Revenue $315K in FY2023

On file with the IRS1132 Exchange St, 97103-4130 · Astoria, ORTax-exempt since Dec 1944

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Veteran activities/community services

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
2 of 4
filings with a surplus
Average deficit $6K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$578
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$315K
-0.1% vs prior year
Spent
$312K
To programs
87%
Net assets
$160K
By yearFY2021–FY2025
Revenue
$315K
FY2023-0.1%
Tap a bar for its year
Revenue by fiscal year
FY2021$315K
FY2023$315K
FY2024$333K
FY2025$293K
Expenses
$312K
FY2023-0.1%
Tap a bar for its year
Expenses by fiscal year
FY2021$313K
FY2023$312K
FY2024$338K
FY2025$318K
Net assets
$160K
FY2023▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2021$165K
FY2023$160K
FY2024$154K
FY2025$129K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF 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 Dec 1944.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $273K Management & general 13% · $40K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Pat Erlich
Commander/Finance
$0Pt VII · Sec A
Mike Newton
1st Vice Commander
$0Pt VII · Sec A
Dean Hoaglund
2nd Vice Commander
$0Pt VII · Sec A
Terri Brier
Adjutant
$0Pt VII · Sec A
$0Pt VII · Sec A
Cal Sheker
Judge Advocate
$0Pt VII · Sec A
Gayle Litchfield
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

Provides community services and activities for veterans.

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Provided by the organization

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2 programs · $273K · in their own filed words · FY2022
01

Operation of local post 12 for veterans, providing membership activites which involve both local post 12 members and other post's visiting legion service members in the further education and future involvement in legion activities and veteran member social activities.

$273Kprogram expense
02

Legion involvement in local community activities and support to better the community in which veteran servicemembers reside.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$315K
Ln 12
Other incomeLn 4–11$288K
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$9K
Money outPt IX
$312K
Ln 25
Programscol B$273K
Managementcol C$40K
Owns and owesPt X
$160K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$160K
LiabilitiesLn 26$578
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$9K
Investment incomeLn 3$5
Other incomeLn 4–11$288K
Total revenueLn 12$315K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$54K
Cash and savings togetherLn 1–2$92K
Land, buildings, equipmentLn 10c$63K
Total assetsLn 16$160K
LiabilitiesLn 26$578
Net assetsLn 32$160K
OperationsPt I, VI
EmployeesI 59
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 FY23End FY23
Cash and savingsLn 1–2$88K$92K
Land, buildings, equipmentLn 10c$65K$63K
Total assetsLn 16$158K$160K
LiabilitiesLn 26$607$578
Net assetsLn 32$157K$160K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$100$100
Other salaries and wagesLn 7$76K$59K$17K
Payroll taxesLn 10$7K$6K$2K
Accounting feesLn 11c$5K$4K$1K
Advertising and promotionLn 12$250$93$157
Office expensesLn 13$1K$640$515
OccupancyLn 16$33K$24K$10K
Payments to affiliatesLn 21$8K$8K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$20K$16K$4K
Other expenses (24a–d)Ln 24$156K$154K$2K
All other expensesLn 24e$3K$2K$2K
Total functional expensesLn 25$312K$273K$40K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $293K$318K−$25K$129K 990 PDF
FY2024 $333K$338K−$5K$154K 990 PDF
FY2023 Viewing $315K$312K$3K$160K 990 PDF
FY2022 Not on file
FY2021 $315K$313K$3K$165K 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 FY2023 990 (6 parts)
Part I · Summary $314,948 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,742$17,638
I-9 Program service revenuePrior year $7,979$9,136
I-10 Investment incomePrior year $5$5
I-11 Other revenuePrior year $332,762$288,169
I-12 Total revenuePrior year $361,488$314,948
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$100
I-15 Salaries and benefitsPrior year $84,601$82,669
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $285,295$229,451
I-18 Total expensesPrior year $369,896$312,220
I-19 Revenue less expensesPrior year −$8,408$2,728
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
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 $314,948 across 8 lines filed
Lines not itemized here account for $93,714 of total revenue; see the IRS return.
VIII-1b Membership dues$16,555
VIII-1f All other contributions, gifts and grants$1,083
VIII-1h Total contributions, gifts and grants$17,638
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,136$9,136
VIII-3 Investment incomeRelated to mission $5$5
VIII-6 Net rental income or lossUnrelated business $200$200
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $194,255$194,255
VIII-12 Total revenueRelated to mission $203,779 · Unrelated business $443 · Excluded from tax $93,088$314,948
Part IX · Statement of functional expenses $312,220 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $100$100
IX-7 Other salaries and wagesPrograms $58,929 · Management $16,620$75,549
IX-10 Payroll taxesPrograms $5,554 · Management $1,566$7,120
IX-11c Accounting feesPrograms $3,874 · Management $1,361$5,235
IX-12 Advertising and promotionPrograms $93 · Management $157$250
IX-13 Office expensesPrograms $640 · Management $515$1,155
IX-16 OccupancyPrograms $23,541 · Management $9,634$33,175
IX-21 Payments to affiliatesPrograms $7,847$7,847
IX-22 Depreciation, depletion and amortizationManagement $2,221$2,221
IX-23 InsurancePrograms $16,179 · Management $3,795$19,974
IX-24 Other expenses (24a–d)Programs $154,346 · Management $2,016$156,362
IX-24e All other expensesPrograms $1,506 · Management $1,726$3,232
IX-25 Total functional expensesPrograms $272,609 · Management $39,611 · Fundraising $0$312,220
Part X · Balance sheet $160,381 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $25,535$38,475
X-2 Savings and temporary cash investmentsStart of year $62,075$53,782
X-8 Inventories for sale or useStart of year $5,026$5,299
X-10c Land, buildings and equipment, netStart of year $65,046$62,825
X-16 Total assetsStart of year $157,682$160,381
X-17 Accounts payable and accrued expensesStart of year $607$578
X-26 Total liabilitiesStart of year $607$578
X-27 Net assets without donor restrictionsStart of year $138,531$141,259
X-28 Net assets with donor restrictionsStart of year $18,544$18,544
X-32 Total net assets or fund balancesStart of year $157,075$159,803
X-33 Total liabilities and net assetsStart of year $157,682$160,381
Part XI · Reconciliation of net assets $159,803 net assets at year end
XI-1 Total revenue$314,948
XI-2 Total expenses$312,220
XI-3 Revenue less expenses$2,728
XI-4 Net assets at start of year$157,075
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$159,803

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

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