AMERICAN LEGION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 15-0523154)
Tax period
2025-06-01 to 2026-05-31
Filed
2026-07-21
IRS object ID
202602029349300305
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-21T09:04:55-04:00ReturnTs
Tax Period End2026-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161439461PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JEFFREY W HANRETTY CPA & ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18365 SENECA TURNPIKEAddressLine1Txt
CityNEW HARTFORDCityNm
State AbbreviationNYStateAbbreviationCd
ZIP13413ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN150523154EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGIONBusinessNameLine1Txt
Business Name Line2CHARLES J LOVE POST 406BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3159422434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1124 EAST SCHUYLER STAddressLine1Txt
CityBOONVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13309ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID MATHISPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3159422434PhoneNum
Signature2026-06-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY W HANRETTY CPAPreparerPersonNm
PTINP00409189PTIN
Phone3157334339PhoneNum
Preparation2026-06-23PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDONALD GERLINGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1124 EAST SCHUYLER STAddressLine1Txt
CityBOONVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$363,202GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionPROVIDE SERVICES FOR THE BETTERMENT OF MEMBERS OF THE AMERICAN LEGION. PROMOTE RECREATION AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP, RAISE FUNDS FOR CHARITABLE PURPOSES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$42,629PYContributionsGrantsAmt
CY Contributions Grants$27,882CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$185,974PYOtherRevenueAmt
CY Other Revenue$199,976CYOtherRevenueAmt
PY Total Revenue$228,603PYTotalRevenueAmt
CY Total Revenue$227,858CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$101,147PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$104,524CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$91,903PYOtherExpensesAmt
CY Other Expenses$93,761CYOtherExpensesAmt
PY Total Expenses$193,050PYTotalExpensesAmt
CY Total Expenses$198,285CYTotalExpensesAmt
PY Revenues Less Expenses$35,553PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,573CYRevenuesLessExpensesAmt
Total Assets BOY$311,878TotalAssetsBOYAmt
Total Assets EOY$340,444TotalAssetsEOYAmt
Total Liabilities BOY$59,257TotalLiabilitiesBOYAmt
Total Liabilities EOY$58,250TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$252,621NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$282,194NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE SERVICES FOR THE BETTERMENT OF MEMBERS OF THE AMERICAN LEGION. PROMOTE RECREATION AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP, RAISE FUNDS FOR CHARITABLE PURPOSES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDE SERVICES FOR THE BETTERMENT OF MEMBERS OF THE AMERICAN LEGION. PROMOTE RECREATION AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP, RAISE FUNDS FOR CHARITABLE PURPOSES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDE SERVICES FOR THE BETTERMENT OF MEMBERS OF THE AMERICAN LEGION. PROMOTE RECREATION AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP, RAISE FUNDS FOR CHARITABLE PURPOSES.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUE GARLINGTONPersonNm
Phone3157968092PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1124 EAST SCHUYLER STAddressLine1Txt
CityBOONVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13309ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD CZAJKA
SERGEANT ATYes (X)$0$0$0
DONALD GERLING
COMMANDERYes (X)$0$0$0
DAVID MATHIS
2ND VICE COMYes (X)$0$0$0
DAVID MATHIS
TREASURERYes (X)$0$0$0
FRED RICCI
3RD VICE COMYes (X)$0$0$0
DAVID SMITH
1ST VICE COMYes (X)$0$0$0
DEL T STEPHENSON
ADJUTANTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$6,109MembershipDuesAmt
All Other Contributions$21,773AllOtherContributionsAmt
Total Contributions$27,882TotalContributionsAmt
Fundraising Gross Income$200,362FundraisingGrossIncomeAmt
Fundraising Direct Expenses$63,940FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$136,422TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$134,958GrossSalesOfInventoryAmt
Cost Of Goods Sold$71,404CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,554TotalRevenueColumnAmt
Related Or Exempt Func Income$63,554RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,858TotalRevenueColumnAmt
Related Or Exempt Func Income$63,554RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$96,428TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,096TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,250TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,201TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$275TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,018TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,643TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,772TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,844TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
NYS SALES TAX$10,434
DUES & SUBSCRIPTIONS$8,791
DONATIONS$7,666
POST ACTIVITIES$3,960

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,907TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$198,285TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$141,542BOYAmt
EOY$182,880EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$246,350LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$102,176LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$156,946BOYAmt
EOY$144,174EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,390BOYAmt
EOY$13,390EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$311,878BOYAmt
EOY$340,444EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,007BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$58,250BOYAmt
EOY$58,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$59,257BOYAmt
EOY$58,250EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$252,621BOYAmt
EOY$282,194EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$252,621BOYAmt
EOY$282,194EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$311,878BOYAmt
EOY$340,444EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$29,573ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$246,350OtherCostOrOtherBasisAmt
Depreciation$102,176DepreciationAmt
Book Value$144,174BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$144,174TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO MARCYDesc
Amt$58,250Amt
FieldValueIRS element (for citing)
Total Liability$58,250TotalLiabilityAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GAMINGEvent1Nm
Gross Receipts Event1$200,362GrossReceiptsEvent1Amt
Gross Revenue Event1$200,362GrossRevenueEvent1Amt
Other Direct Expenses Event1$63,940OtherDirectExpensesEvent1Amt
Gross Receipts Total$200,362GrossReceiptsTotalAmt
Gross Revenue Total Events$200,362GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$63,940OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$63,940DirectExpenseSummaryEventsAmt
Net Income Summary$136,422NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDE SERVICES FOR THE BETTERMENT OF MEMBERS OF THE AMERICAN LEGION. PROMOTE RECREATION AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP, RAISE FUNDS FOR CHARITABLE PURPOSES.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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