AMERICAN LEGION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 39-0128222)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-13
IRS object ID
202443189349303979
Schema version
2023v5.0
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)
Return2024-11-13T16:28:00ZReturnTs
Tax Period End2024-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN390128222EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN LEGIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12930 AMERICAN LEGION DRIVEAddressLine1Txt
CityPORTAGECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53901ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam T LayPersonNm
Person TitleFinance OfficerPersonTitleTxt
Signature2024-11-12SignatureDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJulie MuhlePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12930 American Legion DrAddressLine1Txt
CityPortageCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53901ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,824,594GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://WILEGION.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1945FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionProvide Services to Veterans, and their families and to the communitiesActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee16TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,641,998PYContributionsGrantsAmt
CY Contributions Grants$1,824,594CYContributionsGrantsAmt
PY Program Service Revenue$235,488PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,877,486PYTotalRevenueAmt
CY Total Revenue$1,824,594CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$908,697PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$798,337CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$167,251PYOtherExpensesAmt
CY Other Expenses$1,079,809CYOtherExpensesAmt
PY Total Expenses$1,075,948PYTotalExpensesAmt
CY Total Expenses$1,878,146CYTotalExpensesAmt
PY Revenues Less Expenses$2,801,538PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$53,552CYRevenuesLessExpensesAmt
Total Assets BOY$2,400,909TotalAssetsBOYAmt
Total Assets EOY$2,391,040TotalAssetsEOYAmt
Total Liabilities BOY$251,009TotalLiabilitiesBOYAmt
Total Liabilities EOY$260,370TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,149,900NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,130,670NetAssetsOrFundBalancesEOYAmt
MissionProvide Services to Veterans, and their families and to the communitiesMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescSEE SCHEDULE ODesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescSEE SCHEDULE ODesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescN.A.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 LiabilitiesfalseReportOtherLiabilitiesInd
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 FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee16EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members29GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJulie MuhlePersonNm
Phone6087451090PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1POBox 388AddressLine1Txt
CityPortageCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53901ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Julie Muhle
ADJUTANT40.00Yes (X)$82,000$0$5,000
JAMES FIALKOWSKI
SERVICE OFFICER40.00Yes (X)$75,000$0$3,000
FieldValueIRS element (for citing)
Total Reportable Comp From Org$157,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$150,880FederatedCampaignsAmt
Membership Dues$568,308MembershipDuesAmt
Fundraising$171,707FundraisingAmt
Government Grants$219,083GovernmentGrantsAmt
All Other Contributions$714,616AllOtherContributionsAmt
Total Contributions$1,824,594TotalContributionsAmt
Total Oth Program Service RevTotalOthProgramServiceRevGrp
Investment IncomeInvestmentIncomeGrp
Incm From Invest Bond ProceedsIncmFromInvestBondProceedsGrp
Royalties RevenueRoyaltiesRevenueGrp
Gross RentsGrossRentsGrp
Less Rental ExpensesLessRentalExpensesGrp
Rental Income Or LossRentalIncomeOrLossGrp
Net Rental Income Or LossNetRentalIncomeOrLossGrp
Gross Amount Sales AssetsGrossAmountSalesAssetsGrp
Less Cost Oth Basis Sales ExpnssLessCostOthBasisSalesExpnssGrp
Gain Or LossGainOrLossGrp
Net Gain Or Loss InvestmentsNetGainOrLossInvestmentsGrp

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,824,594TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Management And General$0ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$762,872TotalAmt
Management And General$762,872ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$29,987TotalAmt
Management And General$29,987ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,478TotalAmt
Management And General$5,478ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$102,196TotalAmt
Program Services$0ProgramServicesAmt
Management And General$102,196ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$283,189TotalAmt
Program Services$283,189ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$238,461TotalAmt
Program Services$238,461ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$286,309TotalAmt
Program Services$286,309ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$91,097TotalAmt
Program Services$91,097ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$78,557TotalAmt
Management And General$78,557ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,878,146TotalAmt
Program Services$899,056ProgramServicesAmt
Management And General$979,090ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$105,997BOYAmt
EOY$247,126EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,369BOYAmt
EOY$6,369EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$74BOYAmt
EOY$3,289EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$27,354BOYAmt
EOY$3,686EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,356,244LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$510,269LandBldgEquipAccumDeprecAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,259,115BOYAmt
EOY$2,130,570EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,400,909BOYAmt
EOY$2,391,040EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$24,977BOYAmt
EOY$54,243EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$226,032BOYAmt
EOY$206,127EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$251,009BOYAmt
EOY$260,370EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,202,137BOYAmt
EOY$1,190,296EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$947,763BOYAmt
EOY$940,374EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,149,900BOYAmt
EOY$2,130,670EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,400,909BOYAmt
EOY$2,391,040EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$53,552ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$183,007InvestmentCostOrOtherBasisAmt
Book Value$183,007BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,373,237InvestmentCostOrOtherBasisAmt
Depreciation$510,269DepreciationAmt
Book Value$862,968BookValueAmt
FieldValueIRS element (for citing)
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Total Book Value Land Buildings$1,045,975TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceProvide Services to Veterans, and their families and to the communitiesFormAndLineReferenceDesc
ExplanationProvide Services to Veterans, and their families and to the communitiesExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

FieldValueIRS element (for citing)
PersonVICTORY 360PersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11903 Stringtown RdAddressLine1Txt
CitySARKSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21152ZIPCd
FieldValueIRS element (for citing)
ActivityMAIL FUND RAISINGActivityTxt
Fundraiser Control Of FundsYes (true)FundraiserControlOfFundsInd
Gross Receipts$92,561GrossReceiptsAmt
Retained By Contractor$19,187RetainedByContractorAmt
Net To Organization$73,374NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$92,561TotalGrossReceiptsAmt
Total Retained By Contractors$19,187TotalRetainedByContractorsAmt
Total Net To Organization$73,374TotalNetToOrganizationAmt
Licensed StatesWILicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1sweepstakesEvent1Nm
Gross Receipts Event1$29,086GrossReceiptsEvent1Amt
Gross Revenue Event1$29,086GrossRevenueEvent1Amt
Cash Prizes Event1$15,000CashPrizesEvent1Amt
Gross Revenue Event2$0GrossRevenueEvent2Amt
Gross Revenue Other Events$0GrossRevenueOtherEventsAmt
Gross Receipts Total$29,086GrossReceiptsTotalAmt
Charitable Contributions Tot$0CharitableContributionsTotAmt
Gross Revenue Total Events$29,086GrossRevenueTotalEventsAmt
Cash Prizes Total Events$15,000CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$0NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$0RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$0FoodAndBeverageTotalEventsAmt
Entertainment Total Events$0EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$0OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$15,000DirectExpenseSummaryEventsAmt
Net Income Summary$14,086NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI, Line 19NONE
Part XII, Line 1Provide Services to Veterans, and their families and to the communities

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