Member & community activities

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(19)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $10K a year · 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 472 voting members
Worth a look: 3 of 472 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$731K
-0.5% vs prior year
Spent
$804K
To programs
96%
Net assets
$245K
By yearFY2021–FY2025
Revenue
$731K
FY2025▼ -0.5%
Tap a bar for its year
Revenue by fiscal year
FY2021$422K
FY2022$702K
FY2023$676K
FY2024$735K
FY2025$731K
Expenses
$804K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2021$416K
FY2022$637K
FY2023$648K
FY2024$714K
FY2025$804K
Net assets
$245K
FY2025▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2021$187K
FY2022$243K
FY2023$275K
FY2024$296K
FY2025$245K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $775K Management & general 4% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
1st Vice Pres
$0Pt VII · Sec A
2nd Vice Pres
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021
Vernon L Stine$10,981$10,238$10,238
Russell Sharrah JR$3,522$3,780$3,780

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Legion executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

American Legion is a member-serving organization based in Biglerville, PA, formed in 1956.

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Provided by the organization

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1 program · $775K · in their own filed words · FY2024
01

Provide social and recreational activities for its members and social welfare for the community

$775Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$731K
Ln 12
Fees for servicesLn 2g$437K
Other incomeLn 4–11$288K
Gifts and grantsLn 1h$5K
Money outPt IX
$804K
Ln 25
Programscol B$775K
Managementcol C$29K
Owns and owesPt X
$245K
net assets · Ln 32
Cash and savingsLn 1–2$144K
Total assetsLn 16$245K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a472
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$437K
Investment incomeLn 3$1K
Other incomeLn 4–11$288K
Total revenueLn 12$731K
Assets in detailPt X, end of year
CashLn 1$134K
SavingsLn 2$9K
Cash and savings togetherLn 1–2$144K
Land, buildings, equipmentLn 10c$101K
Total assetsLn 16$245K
LiabilitiesLn 26$0
Net assetsLn 32$245K
OperationsPt I, VI
EmployeesI 522
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$214K$144K
Land, buildings, equipmentLn 10c$82K$101K
Total assetsLn 16$296K$245K
LiabilitiesLn 26$0$0
Net assetsLn 32$296K$245K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$16K$16K
Other salaries and wagesLn 7$135K$135K
Other employee benefitsLn 9$659$659
Payroll taxesLn 10$14K$14K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$923$923
Office expensesLn 13$5K$5K
OccupancyLn 16$28K$28K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$66K$66K
Other expenses (24a–d)Ln 24$530K$518K$12K
Total functional expensesLn 25$804K$775K$29K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $731K$804K−$72K$245K 990 PDF
FY2024 $735K$714K$21K$296K 990 PDF
FY2023 $676K$648K$28K$275K 990 PDF
FY2022 $702K$637K$65K$243K 990 PDF
FY2021 $422K$416K$6K$187K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $731,392 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,094$4,767
I-9 Program service revenuePrior year $405,437$437,467
I-10 Investment incomePrior year $1,923$1,298
I-11 Other revenuePrior year $319,930$287,860
I-12 Total revenuePrior year $735,384$731,392
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $157,629$165,298
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $556,692$638,490
I-18 Total expensesPrior year $714,321$803,788
I-19 Revenue less expensesPrior year $21,063−$72,396
Part VI · Governance 3 of 472 board members independent, 4 to look at
VI-1a Voting members of the governing body472
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $731,392 across 7 lines filed
Lines not itemized here account for $281,420 of total revenue; see the IRS return.
VIII-1b Membership dues$4,767
VIII-1h Total contributions, gifts and grants$4,767
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $437,467$437,467
VIII-3 Investment incomeRelated to mission $1,298$1,298
VIII-6 Net rental income or lossRelated to mission $6,440$6,440
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $726,625 · Unrelated business $0 · Excluded from tax $0$731,392
Part IX · Statement of functional expenses $803,788 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $15,617$15,617
IX-7 Other salaries and wagesPrograms $135,477$135,477
IX-9 Other employee benefitsPrograms $659$659
IX-10 Payroll taxesPrograms $13,545$13,545
IX-11c Accounting feesManagement $1,030$1,030
IX-12 Advertising and promotionPrograms $923$923
IX-13 Office expensesPrograms $5,344$5,344
IX-16 OccupancyPrograms $27,982$27,982
IX-22 Depreciation, depletion and amortizationPrograms $7,181$7,181
IX-23 InsurancePrograms $66,311$66,311
IX-24 Other expenses (24a–d)Programs $517,719 · Management $12,000$529,719
IX-25 Total functional expensesPrograms $775,141 · Management $28,647 · Fundraising $0$803,788
Part X · Balance sheet $244,537 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $137,037$134,113
X-2 Savings and temporary cash investmentsStart of year $77,452$9,483
X-10c Land, buildings and equipment, netStart of year $81,973$100,941
X-16 Total assetsStart of year $296,462$244,537
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $296,462$244,537
X-33 Total liabilities and net assetsStart of year $296,462$244,537
Part XI · Reconciliation of net assets $244,537 net assets at year end
XI-1 Total revenue$731,392
XI-2 Total expenses$803,788
XI-3 Revenue less expenses−$72,396
XI-4 Net assets at start of year$296,462
XI-8 Prior period adjustments$20,471
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$244,537

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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