American Legion: Nonprofit Profile, Financials & Form 990 (EIN 35-0882037)

Revenue by fiscal year
FY2020	$133K
FY2021	$152K
FY2022	$175K
FY2023	$169K
FY2024	$193K
FY2025	$199K

Expenses by fiscal year
FY2020	Not on file
FY2021	$148K
FY2022	$156K
FY2023	$142K
FY2024	$154K
FY2025	$161K

Net assets by fiscal year
FY2020	$67K
FY2021	$67K
FY2022	$77K
FY2023	$104K
FY2024	$143K
FY2025	$181K

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation

Kevin Stewart

1st Vice

$0Pt VII · Sec A

Bill Sherpherd

Commander

$0Pt VII · Sec A

Phillip King

Finance Officer

$0Pt VII · Sec A

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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

Supports veterans and their families through mutual helpfulness and community programs.

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Provided by the organization

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1 program · in their own filed words · FY2025

01

Sale of Alcohol and Food

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$199K

Ln 12

Other incomeLn 4–11$199K

Money outPt IX

$161K

Ln 25

Owns and owesPt X

$181K

net assets · Ln 32

Cash and savingsLn 1–2$132K

Total assetsLn 16$182K

LiabilitiesLn 26$929

PeoplePt VI, VII

3

listed · VII A

PaidVII A0

Voting boardVI 1a0

IndependentVI 1b0

2In more detail

Revenue in detailPt VIII

Other incomeLn 4–11$199K

Total revenueLn 12$199K

Assets in detailPt X, end of year

CashLn 1$132K

Cash and savings togetherLn 1–2$132K

Land, buildings, equipmentLn 10c$45K

Total assetsLn 16$182K

LiabilitiesLn 26$929

Net assetsLn 32$181K

OperationsPt I, VI

EmployeesI 50

Fiscal year endsHeaderDecember

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

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$94K	$132K
Land, buildings, equipmentLn 10c	$45K	$45K
Total assetsLn 16	$144K	$182K
LiabilitiesLn 26	$1K	$929
Net assetsLn 32	$143K	$181K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$36K
Payroll taxesLn 10	$3K
Management feesLn 11a	$563
Legal feesLn 11b	$10K
Professional fundraising feesLn 11e	$22K
Office expensesLn 13	$335
OccupancyLn 16	$21K
TravelLn 17	$2K
InsuranceLn 23	$7K
Other expenses (24a–d)Ln 24	$59K
Total functional expensesLn 25	$161K	$0	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest Viewing	$199K	$161K	$38K	$181K	990 PDF
FY2024	$193K	$154K	$39K	$143K	990 PDF
FY2023	$169K	$142K	$27K	$104K	990 PDF
FY2022	$175K	$156K	$18K	$77K	990 PDF
FY2021	$152K	$148K	$3K	$67K	990 PDF
FY2020	$133K			$67K	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2025 990 (6 parts)

Part I · Summary $199,098 revenue, 12 lines filed

I-8 Contributions and grants$0

I-9 Program service revenue$0

I-10 Investment income$0

I-11 Other revenuePrior year $192,955$199,098

I-12 Total revenuePrior year $192,955$199,098

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $39,142$39,188

I-16a Professional fundraising feesPrior year $24,328$22,288

I-17 Other expensesPrior year $90,975$99,495

I-18 Total expensesPrior year $154,445$160,971

I-19 Revenue less expensesPrior year $38,510$38,127

Part VI · Governance 4 to look at

VI-1a Voting members of the governing body0

VI-1b Independent voting members0

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 $199,098 across 2 lines filed

Lines not itemized here account for $199,098 of total revenue; see the IRS return.

VIII-8 Net income from fundraising events$0

VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$199,098

Part IX · Statement of functional expenses $160,971 across 10 lines filed

IX-7 Other salaries and wages$36,090

IX-10 Payroll taxes$3,098

IX-11a Management fees$563

IX-11b Legal fees$10,026

IX-11e Professional fundraising fees$22,288

IX-13 Office expenses$335

IX-16 Occupancy$21,498

IX-17 Travel$1,519

IX-23 Insurance$6,506

IX-24 Other expenses (24a–d)$59,048

IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$160,971

Part X · Balance sheet $181,672 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $94,063$132,112

X-8 Inventories for sale or useStart of year $4,785$4,785

X-10c Land, buildings and equipment, netStart of year $44,775$44,775

X-16 Total assetsStart of year $143,623$181,672

X-17 Accounts payable and accrued expensesStart of year $1,007$929

X-26 Total liabilitiesStart of year $1,007$929

X-32 Total net assets or fund balancesStart of year $142,616$180,743

X-33 Total liabilities and net assetsStart of year $143,623$181,672

Part XI · Reconciliation of net assets $180,743 net assets at year end

XI-1 Total revenue$199,098

XI-2 Total expenses$160,971

XI-3 Revenue less expenses$38,127

XI-4 Net assets at start of year$142,616

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$180,743

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

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American Legion

Before you give

Is it real?

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for American Legion

By the numbers

Filing history

Schedules filed Part IV