AMERICAN LEGION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 15-0523154)
Tax period
2023-06-01 to 2024-05-31
Filed
2025-12-08
IRS object ID
202513429349301211
Schema version
2023v6.0
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)
Return2025-12-08T14:51:58-05:00ReturnTs
Tax Period End2024-05-31TaxPeriodEndDt

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 Begin2023-06-01TaxPeriodBeginDt

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)
PersonCHRISTINE PANIKPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3159422434PhoneNum
Signature2025-12-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY W HANRETTY CPAPreparerPersonNm
PTINP00409189PTIN
Phone3157334339PhoneNum
Preparation2025-12-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLYNN A TRAXELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1124 EAST SCHUYLER STAddressLine1Txt
CityBOONVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$225,632GrossReceiptsAmt
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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$13,625CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$420CYInvestmentIncomeAmt
CY Other Revenue$114,753CYOtherRevenueAmt
CY Total Revenue$128,798CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$91,329CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$56,368CYOtherExpensesAmt
CY Total Expenses$147,697CYTotalExpensesAmt
CY Revenues Less Expenses-$18,899CYRevenuesLessExpensesAmt
Total Assets BOY$285,653TotalAssetsBOYAmt
Total Assets EOY$289,169TotalAssetsEOYAmt
Total Liabilities BOY$49,686TotalLiabilitiesBOYAmt
Total Liabilities EOY$72,101TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$235,967NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$217,068NetAssetsOrFundBalancesEOYAmt
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
Employee11EmployeeCnt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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 (9 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD CZAJKA
SERGEANT ATYes (X)$0$0$0
DONALD G GERLING
MEMBERYes (X)$0$0$0
DONALD JUDEIKIS
SERVICE OFFIYes (X)$0$0$0
HAROLD R LECLAR
CHAPLAINYes (X)$0$0$0
CHRISTINE PANIK
TREASURERYes (X)$0$0$0
FRED RICCI
2ND VICE COMYes (X)$0$0$0
DAVID SMITH
1ST VICE COMYes (X)$0$0$0
DEL T STEPHENSON
ADJUTANTYes (X)$0$0$0
LYNN A TRAXEL
COMMANDERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$5,986MembershipDuesAmt
All Other Contributions$7,639AllOtherContributionsAmt
Total Contributions$13,625TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$420TotalRevenueColumnAmt
Related Or Exempt Func Income$420RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$88,064FundraisingGrossIncomeAmt
Fundraising Direct Expenses$28,304FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,760TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$123,523GrossSalesOfInventoryAmt
Cost Of Goods Sold$68,530CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,993TotalRevenueColumnAmt
Related Or Exempt Func Income$54,993RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$128,798TotalRevenueColumnAmt
Related Or Exempt Func Income$55,413RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$82,725TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,604TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$728TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$500TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,381TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$275TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,733TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$8,206TotalAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,811TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$8,211
MISCELLANEOUS$3,567
POST ACTIVITIES$2,318
DONATIONS$1,025

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$841TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$147,697TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$89,773BOYAmt
EOY$106,061EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$246,350LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$76,632LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$182,490BOYAmt
EOY$169,718EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$285,653BOYAmt
EOY$289,169EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$23,686BOYAmt
EOY$13,851EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$26,000BOYAmt
EOY$58,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$49,686BOYAmt
EOY$72,101EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$235,967BOYAmt
EOY$217,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$235,967BOYAmt
EOY$217,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$285,653BOYAmt
EOY$289,169EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$18,899ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$246,350OtherCostOrOtherBasisAmt
Depreciation$76,632DepreciationAmt
Book Value$169,718BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$169,718TotalBookValueLandBuildingsAmt

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$88,064GrossReceiptsEvent1Amt
Gross Revenue Event1$88,064GrossRevenueEvent1Amt
Other Direct Expenses Event1$28,304OtherDirectExpensesEvent1Amt
Gross Receipts Total$88,064GrossReceiptsTotalAmt
Gross Revenue Total Events$88,064GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$28,304OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$28,304DirectExpenseSummaryEventsAmt
Net Income Summary$59,760NetIncomeSummaryAmt

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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