AMERICAN LEGION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 15-0523154)
Tax period
2024-06-01 to 2025-05-31
Filed
2025-12-08
IRS object ID
202523429349300442
Schema version
2024v5.0
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)
Return2025-12-08T14:50:38-05:00ReturnTs
Tax Period End2025-05-31TaxPeriodEndDt

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 Begin2024-06-01TaxPeriodBeginDt

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)
Tax2024TaxYr
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$345,014GrossReceiptsAmt
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 Employee10TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$13,625PYContributionsGrantsAmt
CY Contributions Grants$42,629CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$420PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$114,753PYOtherRevenueAmt
CY Other Revenue$185,974CYOtherRevenueAmt
PY Total Revenue$128,798PYTotalRevenueAmt
CY Total Revenue$228,603CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$91,329PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$101,147CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$56,368PYOtherExpensesAmt
CY Other Expenses$91,903CYOtherExpensesAmt
PY Total Expenses$147,697PYTotalExpensesAmt
CY Total Expenses$193,050CYTotalExpensesAmt
PY Revenues Less Expenses-$18,899PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$35,553CYRevenuesLessExpensesAmt
Total Assets BOY$289,169TotalAssetsBOYAmt
Total Assets EOY$311,878TotalAssetsEOYAmt
Total Liabilities BOY$72,101TotalLiabilitiesBOYAmt
Total Liabilities EOY$59,257TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$217,068NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$252,621NetAssetsOrFundBalancesEOYAmt
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 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
LINDA ACEE
CHAPLAINYes (X)$0$0$0
RICHARD CZAJKA
SERGEANT ATYes (X)$0$0$0
DONALD GERLING
COMMANDERYes (X)$0$0$0
DONALD JUDEIKIS
SERVICE OFFIYes (X)$0$0$0
DAVID MATHIS
3RD VICE COMYes (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
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$7,070MembershipDuesAmt
All Other Contributions$35,559AllOtherContributionsAmt
Total Contributions$42,629TotalContributionsAmt
Fundraising Gross Income$168,878FundraisingGrossIncomeAmt
Fundraising Direct Expenses$46,540FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$122,338TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$133,507GrossSalesOfInventoryAmt
Cost Of Goods Sold$69,871CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,636TotalRevenueColumnAmt
Related Or Exempt Func Income$63,636RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$228,603TotalRevenueColumnAmt
Related Or Exempt Func Income$63,636RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$91,622TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,525TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,607TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,262TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$865TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,771TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$33,981TotalAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,016TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$8,824
POST ACTIVITIES$3,219
MISCELLANEOUS$2,921
COLOR GUARD EXPENSES$719

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$1,054TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$193,050TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$106,061BOYAmt
EOY$141,542EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$246,350LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$89,404LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$169,718BOYAmt
EOY$156,946EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$289,169BOYAmt
EOY$311,878EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,851BOYAmt
EOY$1,007EOYAmt

Other Liabilities OtherLiabilitiesGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$72,101BOYAmt
EOY$59,257EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$217,068BOYAmt
EOY$252,621EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$217,068BOYAmt
EOY$252,621EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$289,169BOYAmt
EOY$311,878EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$35,553ReconcilationRevenueExpnssAmt
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$89,404DepreciationAmt
Book Value$156,946BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$156,946TotalBookValueLandBuildingsAmt

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$168,878GrossReceiptsEvent1Amt
Gross Revenue Event1$168,878GrossRevenueEvent1Amt
Other Direct Expenses Event1$46,540OtherDirectExpensesEvent1Amt
Gross Receipts Total$168,878GrossReceiptsTotalAmt
Gross Revenue Total Events$168,878GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$46,540OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$46,540DirectExpenseSummaryEventsAmt
Net Income Summary$122,338NetIncomeSummaryAmt

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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