philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

American Legion

Tax-deductible

Hagerstown, MD501(c)(19)Mutual / membership EIN 52-0222817Revenue $546K in FY2025

On file with the IRSPo Box 2125, 21742-2125 · Hagerstown, MDTax-exempt since Jun 1926

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Veterans organization

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
90¢ of each $1 spent went to programs.
Run by 20 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
5 of 5
filings with a surplus
Average surplus $62K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$33K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$253K
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$546K
+7% vs prior year
Spent
$531K
To programs
90%
Net assets
$419K
By yearFY2021–FY2025
Revenue
$546K
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$413K
FY2022$547K
FY2023$509K
FY2024$511K
FY2025$546K
Expenses
$531K
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2021$345K
FY2022$417K
FY2023$433K
FY2024$490K
FY2025$531K
Net assets
$419K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$179K
FY2022$308K
FY2023$383K
FY2024$405K
FY2025$419K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1926.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $476K Management & general 10% · $55K

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

Something off? Claim to add context

Who runs it and what they're paid

13 people listed on the 990; $33K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$12,135Pt VII · Sec A
Dennis Nave
Director
$10,584Pt VII · Sec A
$9,854Pt VII · Sec A
Kevin Poole
Historian
$0Pt VII · Sec A
Ed Obryan
Sgt at Arms
$0Pt VII · Sec A
Joseph Rathvon
Judge Advocate
$0Pt VII · Sec A
Bob Myles
Director
$0Pt VII · Sec A
Robert Wiebel
1st Vice Commander
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Howard Whittington$12,135$11,758$8,846——
Dennis Nave$10,584$10,240$7,556$7,556$7,556
Wayne Barnhart$9,854$9,691$8,446$8,446$8,446

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 →

On this list? Claim this org

Something off? Claim to add context

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 Hagerstown, MD.

Questions for American Legion

Tap to ask. American Legion sees how many people are interested.

Your first name shows with your question. American Legion answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $476K · in their own filed words · FY2024
01

Veterans organization

$476Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$546K
Ln 12
Other incomeLn 4–11$470K
Gifts and grantsLn 1h$76K
Investment incomeLn 3$188
Money outPt IX
$531K
Ln 25
Programscol B$476K
Managementcol C$55K
Owns and owesPt X
$419K
net assets · Ln 32
Cash and savingsLn 1–2$262K
Total assetsLn 16$671K
LiabilitiesLn 26$253K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$76K
Investment incomeLn 3$188
Other incomeLn 4–11$470K
Total revenueLn 12$546K
Assets in detailPt X, end of year
CashLn 1$258K
SavingsLn 2$4K
Cash and savings togetherLn 1–2$262K
Land, buildings, equipmentLn 10c$377K
Total assetsLn 16$671K
LiabilitiesLn 26$253K
Net assetsLn 32$419K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
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$280K$262K
Land, buildings, equipmentLn 10c$385K$377K
Total assetsLn 16$687K$671K
LiabilitiesLn 26$282K$253K
Net assetsLn 32$405K$419K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$33K$33K
Other salaries and wagesLn 7$240K$240K
Payroll taxesLn 10$24K$22K$3K
Accounting feesLn 11c$20K$20K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$23K$23K
OccupancyLn 16$113K$113K
Conferences, conventions and meetingsLn 19$210$210
InterestLn 20$14K$14K
Depreciation, depletion and amortizationLn 22$8K$8K
Other expenses (24a–d)Ln 24$48K$48K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$531K$476K$55K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $546K$531K$14K$419K 990 PDF
FY2024 $511K$490K$21K$405K 990 PDF
FY2023 $509K$433K$76K$383K 990 PDF
FY2022 $547K$417K$129K$308K 990 PDF
FY2021 $413K$345K$68K$179K 990 PDF

More to add? Claim this org

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 $545,685 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $83,134$75,800
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $192$188
I-11 Other revenuePrior year $428,086$469,697
I-12 Total revenuePrior year $511,412$545,685
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $274,892$297,171
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $215,469$234,153
I-18 Total expensesPrior year $490,361$531,324
I-19 Revenue less expensesPrior year $21,051$14,361
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $545,685 across 7 lines filed
Lines not itemized here account for $451,917 of total revenue; see the IRS return.
VIII-1b Membership dues$52,517
VIII-1f All other contributions, gifts and grants$23,283
VIII-1h Total contributions, gifts and grants$75,800
VIII-3 Investment incomeRelated to mission $188$188
VIII-8 Net income from fundraising eventsExcluded from tax $3,575$3,575
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $14,205$14,205
VIII-12 Total revenueRelated to mission $284,079 · Unrelated business $0 · Excluded from tax $185,806$545,685
Part IX · Statement of functional expenses $531,324 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $32,574$32,574
IX-7 Other salaries and wagesPrograms $240,204$240,204
IX-10 Payroll taxesPrograms $21,589 · Management $2,804$24,393
IX-11c Accounting feesManagement $19,500$19,500
IX-12 Advertising and promotionPrograms $7,007$7,007
IX-13 Office expensesPrograms $23,065$23,065
IX-16 OccupancyPrograms $113,290$113,290
IX-19 Conferences, conventions and meetingsPrograms $210$210
IX-20 InterestPrograms $14,295$14,295
IX-22 Depreciation, depletion and amortizationPrograms $7,875$7,875
IX-24 Other expenses (24a–d)Programs $47,875$47,875
IX-24e All other expensesPrograms $1,036$1,036
IX-25 Total functional expensesPrograms $476,446 · Management $54,878 · Fundraising $0$531,324
Part X · Balance sheet $671,499 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $276,346$257,562
X-2 Savings and temporary cash investmentsStart of year $4,017$4,204
X-8 Inventories for sale or useStart of year $21,321$32,660
X-10c Land, buildings and equipment, netStart of year $384,949$377,073
X-16 Total assetsStart of year $686,633$671,499
X-17 Accounts payable and accrued expensesStart of year $3,027$4,070
X-25 Other liabilitiesStart of year $209$218
X-26 Total liabilitiesStart of year $282,097$252,602
X-32 Total net assets or fund balancesStart of year $404,536$418,897
X-33 Total liabilities and net assetsStart of year $686,633$671,499
Part XI · Reconciliation of net assets $418,897 net assets at year end
XI-1 Total revenue$545,685
XI-2 Total expenses$531,324
XI-3 Revenue less expenses$14,361
XI-4 Net assets at start of year$404,536
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$418,897

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.