Member & community activities

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
94¢ of each $1 spent went to programs.
$14K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
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
$422K
Spent
$416K
To programs
94%
Net assets
$187K
By yearFY2021–FY2025
Revenue
$422K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$422K
FY2022$702K
FY2023$676K
FY2024$735K
FY2025$731K
Expenses
$416K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$416K
FY2022$637K
FY2023$648K
FY2024$714K
FY2025$804K
Net assets
$187K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$187K
FY2022$243K
FY2023$275K
FY2024$296K
FY2025$245K

From the FY2021 Form 990 (year ending July 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

94 cents of each dollar spent went to programs.

Program services 94% · $392K Management & general 6% · $24K

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; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$10,238Pt VII · Sec A
$3,780Pt VII · Sec A
2nd Vice Pres
$0Pt VII · Sec A
$0Pt VII · Sec A
1st Vice Pres
$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 · $392K · in their own filed words · FY2020
01

Provide social and recreational activities for itsmembers and social welfare for the community

$392Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$422K
Ln 12
Fees for servicesLn 2g$241K
Other incomeLn 4–11$173K
Gifts and grantsLn 1h$6K
Money outPt IX
$416K
Ln 25
Programscol B$392K
Managementcol C$24K
Owns and owesPt X
$187K
net assets · Ln 32
Cash and savingsLn 1–2$174K
Total assetsLn 16$187K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a472
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Fees for servicesLn 2g$241K
Investment incomeLn 3$1K
Other incomeLn 4–11$173K
Total revenueLn 12$422K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$119K
Cash and savings togetherLn 1–2$174K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$187K
LiabilitiesLn 26$0
Net assetsLn 32$187K
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 FY21End FY21
Cash and savingsLn 1–2$148K$174K
Land, buildings, equipmentLn 10c$16K$13K
Total assetsLn 16$164K$187K
LiabilitiesLn 26$0$0
Net assetsLn 32$164K$187K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$14K$14K
Other salaries and wagesLn 7$102K$102K
Other employee benefitsLn 9$103$103
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$995$995
Advertising and promotionLn 12$462$462
Office expensesLn 13$252$47$205
OccupancyLn 16$11K$11K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$252K$243K$9K
Total functional expensesLn 25$416K$392K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $421,836 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,724$5,870
I-9 Program service revenuePrior year $286,458$241,173
I-10 Investment incomePrior year $1,492$1,423
I-11 Other revenuePrior year $230,961$173,370
I-12 Total revenuePrior year $522,635$421,836
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $160,405$126,269
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $434,246$289,492
I-18 Total expensesPrior year $594,651$415,761
I-19 Revenue less expensesPrior year −$72,016$6,075
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 $421,836 across 6 lines filed
Lines not itemized here account for $171,515 of total revenue; see the IRS return.
VIII-1b Membership dues$5,870
VIII-1h Total contributions, gifts and grants$5,870
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $241,173$241,173
VIII-3 Investment incomeRelated to mission $1,423$1,423
VIII-6 Net rental income or lossRelated to mission $1,855$1,855
VIII-12 Total revenueRelated to mission $415,966 · Unrelated business $0 · Excluded from tax $0$421,836
Part IX · Statement of functional expenses $415,761 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $14,018$14,018
IX-7 Other salaries and wagesPrograms $102,088$102,088
IX-9 Other employee benefitsPrograms $103$103
IX-10 Payroll taxesPrograms $10,060$10,060
IX-11c Accounting feesManagement $995$995
IX-12 Advertising and promotionPrograms $462$462
IX-13 Office expensesPrograms $47 · Management $205$252
IX-16 OccupancyPrograms $10,523$10,523
IX-22 Depreciation, depletion and amortizationPrograms $3,148$3,148
IX-23 InsurancePrograms $21,993$21,993
IX-24 Other expenses (24a–d)Programs $243,119 · Management $9,000$252,119
IX-25 Total functional expensesPrograms $391,543 · Management $24,218 · Fundraising $0$415,761
Part X · Balance sheet $187,004 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $28,011$54,879
X-2 Savings and temporary cash investmentsStart of year $119,704$119,187
X-10c Land, buildings and equipment, netStart of year $16,086$12,938
X-16 Total assetsStart of year $163,801$187,004
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $163,801$187,004
X-33 Total liabilities and net assetsStart of year $163,801$187,004
Part XI · Reconciliation of net assets $187,004 net assets at year end
XI-1 Total revenue$421,836
XI-2 Total expenses$415,761
XI-3 Revenue less expenses$6,075
XI-4 Net assets at start of year$163,801
XI-8 Prior period adjustments$17,128
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$187,004

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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