AMERICAN LEGION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 39-0128222)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-09-14
IRS object ID
202342579349301599
Schema version
2022v5.0
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)
Return2023-09-14T19:49:05ZReturnTs
Tax Period End2023-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

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
Phone6087451090PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam LayPersonNm
Person TitleFinance OfficerPersonTitleTxt
Phone6087451090PhoneNum
Signature2023-09-14SignatureDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$3,877,486GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://WILEGION.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1945FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTo provide services to veterans, their families and communitiesActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Gross UBI$235,488TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,092,128PYContributionsGrantsAmt
CY Contributions Grants$3,641,998CYContributionsGrantsAmt
PY Program Service Revenue$830,604PYProgramServiceRevenueAmt
CY Program Service Revenue$235,488CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$347,553PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,270,285PYTotalRevenueAmt
CY Total Revenue$3,877,486CYTotalRevenueAmt
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$783,828PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$908,697CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,246,665PYOtherExpensesAmt
CY Other Expenses$167,251CYOtherExpensesAmt
PY Total Expenses$2,030,493PYTotalExpensesAmt
CY Total Expenses$1,075,948CYTotalExpensesAmt
PY Revenues Less Expenses$1,239,792PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,801,538CYRevenuesLessExpensesAmt
Total Assets BOY$2,420,048TotalAssetsBOYAmt
Total Assets EOY$2,400,909TotalAssetsEOYAmt
Total Liabilities BOY$269,722TotalLiabilitiesBOYAmt
Total Liabilities EOY$251,009TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,150,326NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,149,900NetAssetsOrFundBalancesEOYAmt
MissionTo provide services to veterans, their families and communitiesMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTo provide services to veterans, their families and communitiesDesc
Prog Srvc Accom Acty2ProgSrvcAccomActy2Grp
Prog Srvc Accom Acty3ProgSrvcAccomActy3Grp
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
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 EquipmentfalseReportLandBuildingEquipmentInd
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 FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee19EmployeeCnt
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 EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
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 WeekAverageHoursPerWeekRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Julie Muhle
Adjutant40.00Yes (X)$82,000$0$0
James Fialk0wski
Service Officer40.00$72,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$154,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
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$124,340FederatedCampaignsAmt
Membership Dues$554,485MembershipDuesAmt
Fundraising$529,160FundraisingAmt
Related Organizations$0RelatedOrganizationsAmt
Government Grants$2,000,220GovernmentGrantsAmt
All Other Contributions$433,793AllOtherContributionsAmt
Noncash Contributions$0NoncashContributionsAmt
Total Contributions$3,641,998TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
ProgramService Revenue$145,704$145,704
Baseball$67,194$67,194
Rental Income$22,590$22,590
FieldValueIRS element (for citing)
Total Oth Program Service RevTotalOthProgramServiceRevGrp
Total Program Service Revenue$235,488TotalProgramServiceRevenueAmt
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$3,877,486TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$235,488UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$154,000TotalAmt
Program Services$154,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$621,523TotalAmt
Program Services$621,523ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$27,583TotalAmt
Program Services$27,583ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$45,005TotalAmt
Program Services$45,005ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,586TotalAmt
Program Services$60,586ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt
Program Services$5,000ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,900TotalAmt
Program Services$6,900ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$120,684TotalAmt
Program Services$120,684ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$34,667TotalAmt
Program Services$34,667ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,075,948TotalAmt
Program Services$1,075,948ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$100,234BOYAmt
EOY$105,997EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$140,000BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,560BOYAmt
EOY$8,369EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$18,500BOYAmt
EOY$74EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$33,456BOYAmt
EOY$27,354EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,125,298BOYAmt
EOY$2,259,115EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,420,048BOYAmt
EOY$2,400,909EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$199,734BOYAmt
EOY$24,977EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$69,988BOYAmt
EOY$226,032EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$269,722BOYAmt
EOY$251,009EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,222,327BOYAmt
EOY$1,202,137EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$927,999BOYAmt
EOY$947,763EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,150,326BOYAmt
EOY$2,149,900EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,420,048BOYAmt
EOY$2,400,909EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,801,538ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SweepstakesEvent1Nm
Gross Receipts Event1$139,075GrossReceiptsEvent1Amt
Gross Revenue Event1$139,075GrossRevenueEvent1Amt
Cash Prizes Event1$40,000CashPrizesEvent1Amt
Other Direct Expenses Event1$53,190OtherDirectExpensesEvent1Amt
Gross Revenue Event2$0GrossRevenueEvent2Amt
Gross Revenue Other Events$0GrossRevenueOtherEventsAmt
Gross Receipts Total$139,075GrossReceiptsTotalAmt
Charitable Contributions Tot$0CharitableContributionsTotAmt
Gross Revenue Total Events$139,075GrossRevenueTotalEventsAmt
Cash Prizes Total Events$40,000CashPrizesTotalEventsAmt
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$53,190OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$93,190DirectExpenseSummaryEventsAmt
Net Income Summary$45,885NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart VI, Line 19FormAndLineReferenceDesc
Explanationupon requestExplanationTxt

Schedule R IRS990ScheduleR

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