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American Legion

Tax-deductible

Ocean City, MD501(c)(19)EIN 52-0574803

To uphold and defend the constitution of the united states of america; to maintain law and order; to foster and perpetuate a 100% americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness; to cooperate with the american legion, a national corporation formed under and by virtue of an act of congress under date of september 16, 1919, and amended thereto; to create a spirit of fraternity among members of the corporation, who are qualified for membership in accordance with the provisions of the constitution of the american legion and its rules, regulations and by-laws.

501(c)(19) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 102 volunteers and 26 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(19)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
IRS e-file · Filing history
Is it financially stable?
1 of 5
years in the black
Pt I · Ln 19 · 5 filings
How much reaches the programs?
97%
of spending
Pt IX · Ln 25 · col B
Do they have reserves?
3 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$1.5M
liabilities
Pt X · Ln 26
Who oversees it?
10
independent of 10 voting board members
Pt VI · Ln 1a–1b
Revenue
$1.4M
+41% vs prior year
Spent
$1.5M
To programs
97%
Net assets
$907K
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +41%
Revenue by fiscal year
FY2020$389K
FY2021$908K
FY2022$894K
FY2023$989K
FY2024$1.4M
Expenses
$1.5M
FY2024▲ +39%
Expenses by fiscal year
FY2020$490K
FY2021$769K
FY2022$977K
FY2023$1.1M
FY2024$1.5M
Net assets
$907K
FY2024▼ -12%
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.1M
FY2023$1.0M
FY2024$907K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CAmerican Legion
EINHdr · item D52-0574803
Exempt statusHdr · item I501(c)(19) · active
Ruling yearIRS BMFMar 1946
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item COcean City, MD
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jwww.alpost166.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$1.5M
Management & general3%$46K
Total functional expensesLn 25$1.5M

Financial health

Is it on solid ground?

Surplus margin
-8%
revenue over expenses, this year▲ +13% vs prior filing year
Program spending
97%
of expenses reach programs▼ -3% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$2.4M
FY2024▼ -6%
Total assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$2.7M
FY2023$2.6M
FY2024$2.4M
Total liabilities
$1.5M
FY2024▼ -2%
Total liabilities by fiscal year
FY2020$7K
FY2021$43K
FY2022$1.6M
FY2023$1.6M
FY2024$1.5M
Revenue less expensesPt I · Ln 19−$110K
Total assetsPt X · Ln 16$2.4M
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410

Balance Sheet

Part X · end of year
CashLn 1$323K
Total assetsLn 16$2.4M
Total liabilitiesLn 26$1.5M
Total net assetsLn 32$907K
Months of cash on handcomputed2.6

Statement of Revenue

Part VIII
Other revenue$1.3M · 93%
Contributions & grants$89K · 6%
Other revenue93%$1.3M
Contributions & grants6%$89K
Investment income$4K
Total revenueLn 12$1.4M

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $323K · Operating expenses/yr $1.5M
2.6 months
Where the money goes
Program services
Program services $1.5M · Total expenses $1.5M
97%
Management & General
Management & general $46K · Total expenses $1.5M
3%
Fundraising
Fundraising $0 · Total expenses $1.5M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $67K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $89K · Total revenue $1.4M
6%
Government reliance
Government grants — · Total revenue $1.4M
—
Earned-income share
Program service revenue $0 · Total revenue $1.4M
0%
Investment reliance
Investment income $4K · Total revenue $1.4M
+0.3%
Program self-sufficiency
Program service revenue $0 · Total expenses $1.5M
0%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $989K
+41%
Revenue CAGR
FY2020 $389K · FY2024 $1.4M
+37%
Net-asset trend (YoY)
End of year $907K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $1.5M
-8%
Liabilities-to-Assets
Total liabilities — · Total assets $2.4M
—
Net-asset ratio
Net assets $907K · Total assets $2.4M
37%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.4M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual James Best · Reported title COMMANDER · Highest reported compensation $0 · Total expenses $1.5M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $587K · Total expenses $1.5M
39%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 97%——
Overhead ratio 3%——
Fundraising cost ratio 0%——
Revenue growth 41%——
Accounting fee ratio 0.4%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
James Best
Commander
$0Pt VII · Sec A
Dave Carey
First Vice Commander
$0Pt VII · Sec A
Bob Thompson
Second Vice Commander
$0Pt VII · Sec A
Don Coffin
Judge Advocate
$0Pt VII · Sec A
Tom Ottenwaelder
Service Officer
$0Pt VII · Sec A
Dave Kline
Chaplain
$0Pt VII · Sec A
Bob Gilmore
Sgt-At-Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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Governance & Policies

Part VI
  • 10Voting board membersPt VI · Ln 1a
  • 10Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Defends the Constitution, promotes Americanism, and fosters community obligation through mutual helpfulness.

Provided by the organization

This section is blank until American Legion claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $1.5M of program spending, described in the organization's own filed words · FY2024.
01

Assist war veterans, support youth activities and 501(c)(3) charities,and social activities for post members.

$1.5Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 56 grants · $621K · 2020–2024
Unitemized GrantFY2024$70,000
Atlantic General HospitalMD · FY2024$27,000
Worcester County Child Advocacy CenterMD · FY2024$17,000
Believe in Tomorrow House by the SeaFY2024$14,005
Worcester County Developmental CenterMD · FY2024$10,500
Samaritans PurseNC · FY2024$7,550
Worcester County G O L D INCMD · FY2024$7,000
Ocean City Helping Heroes Charitable Foundation INCMD · FY2024$7,000
Coastal Hospice INCMD · FY2024$7,000
Life Crisis Center INCMD · FY2024$7,000
Semper Fi & America's FundVA · FY2024$7,000
Habitat for Humanity of Worcester County INCMD · FY2024$6,500
Worcester Youth and Family Counseling Services INCMD · FY2024$6,000
Unitemized GrantFY2023$54,000
Atlantic General HospitalMD · FY2023$19,500
Believe in Tomorrow House by the SeaFY2023$8,500
Worcester County Child Advocacy CenterMD · FY2023$8,500
Habitat for Humanity of Worcester County INCMD · FY2023$7,500
See all 56 grants →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $1.4M$1.5M+41% 990 PDF
FY2023 $989K$1.1M+11% 990 PDF
FY2022 $894K$977K-2% 990 PDF
FY2021 $908K$769K+133% 990 PDF
FY2020 $389K$490K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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