American Legion

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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.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0574803) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as 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
IRS status
501(c)(19)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $49K a year · 5% of revenue · last 5 filings
A surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
97% of spending went to programs.
Pt IX · Ln 25 · col B
2.6 mo
of spending, in cash
2.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.5M
63% of total assets
Liabilities are 63% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
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%
Tap a bar for its year
Revenue by fiscal year
FY2020$389K
FY2021$908K
FY2022$894K
FY2023$989K
FY2024$1.4M
Expenses
$1.5M
FY2024▲ +39%
Tap a bar for its year
Expenses by fiscal year
FY2020$490K
FY2021$769K
FY2022$977K
FY2023$1.1M
FY2024$1.5M
Net assets
$907K
FY2024▼ -12%
Tap a bar for its year
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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $1.5M Management & general 3% · $46K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
Commander
$0Pt VII · Sec A
First Vice Commander
$0Pt VII · Sec A
Second Vice Commander
$0Pt VII · Sec A
Judge Advocate
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
Sgt-At-Arms
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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

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

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1 program · $1.5M · in their own filed words · FY2024
01

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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0574803) · Dispute this line
$1.5Mprogram expense

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
Believe in Tomorrow House by the SeaFY2024$14,005
Samaritans PurseNC · FY2024$7,550
Coastal Hospice INCMD · FY2024$7,000
Life Crisis Center INCMD · FY2024$7,000
Semper Fi & America's FundVA · FY2024$7,000
Unitemized GrantFY2023$54,000
Atlantic General HospitalMD · FY2023$19,500
Believe in Tomorrow House by the SeaFY2023$8,500
See all 56 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Other incomeLn 4–11$1.3M
Gifts and grantsLn 1h$89K
Investment incomeLn 3$4K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.5M
Managementcol C$46K
Owns and owesPt X
$907K
net assets · Ln 32
Cash and savingsLn 1–2$323K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$89K
Investment incomeLn 3$4K
Other incomeLn 4–11$1.3M
Gains on assetsLn 7−$350
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$124K
SavingsLn 2$200K
Cash and savings togetherLn 1–2$323K
Inventories for sale or useLn 8$29K
Prepaid expenses and deferred chargesLn 9$3K
Land, buildings, equipmentLn 10c$2.1M
Other assetsLn 15$19K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.5M
Net assetsLn 32$907K
OperationsPt I, VI
EmployeesI 526
VolunteersI 6102
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$577K$323K
Land, buildings, equipmentLn 10c$2.0M$2.1M
Total assetsLn 16$2.6M$2.4M
LiabilitiesLn 26$1.6M$1.5M
Net assetsLn 32$1.0M$907K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$315K$315K
Grants to domestic individualsLn 2$70K$70K
Other salaries and wagesLn 7$522K$499K$23K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$58K$56K$2K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$68K$63K$5K
Office expensesLn 13$49K$49K
OccupancyLn 16$124K$115K$9K
InterestLn 20$69K$69K
Depreciation, depletion and amortizationLn 22$56K$52K$4K
InsuranceLn 23$25K$24K$2K
Other expenses (24a–d)Ln 24$91K$91K
All other expensesLn 24e$41K$41K
Total functional expensesLn 25$1.5M$1.5M$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Sep 11, 2025 $1.4M$1.5M−$110K$907K 990 PDF
FY2023Filed with the IRS Nov 12, 2024 $989K$1.1M−$90K$1.0M 990 PDF
FY2022Filed with the IRS Sep 5, 2023 $894K$977K−$84K$1.1M 990 PDF
FY2021Filed with the IRS Jul 13, 2022 $908K$769K$139K$1.2M 990 PDF
FY2020Filed with the IRS Nov 1, 2021 $389K$490K−$101K$1.1M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,391,449 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $54,309$89,367
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,707$4,015
I-11 Other revenuePrior year $930,174$1,298,067
I-12 Total revenuePrior year $989,190$1,391,449
I-13 Grants and similar amounts paidPrior year $246,888$384,719
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $441,747$586,537
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $390,121$530,314
I-18 Total expensesPrior year $1,078,756$1,501,570
I-19 Revenue less expensesPrior year −$89,566−$110,121
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,391,449 across 9 lines filed
Lines not itemized here account for $1,173,359 of total revenue; see the IRS return.
VIII-1b Membership dues$58,286
VIII-1f All other contributions, gifts and grants$31,081
VIII-1h Total contributions, gifts and grants$89,367
VIII-3 Investment incomeExcluded from tax $4,365$4,365
VIII-6 Net rental income or lossRelated to mission $56,739$56,739
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$350−$350
VIII-8 Net income from fundraising eventsExcluded from tax $47,004$47,004
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $20,965$20,965
VIII-12 Total revenueRelated to mission $1,251,063 · Unrelated business $0 · Excluded from tax $51,019$1,391,449
Part IX · Statement of functional expenses $1,501,570 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $314,719$314,719
IX-2 Grants to domestic individualsPrograms $70,000$70,000
IX-7 Other salaries and wagesPrograms $498,993 · Management $23,216$522,209
IX-9 Other employee benefitsPrograms $6,107$6,107
IX-10 Payroll taxesPrograms $55,919 · Management $2,302$58,221
IX-11c Accounting feesPrograms $6,420$6,420
IX-11g Other fees for servicesPrograms $63,022 · Management $5,110$68,132
IX-13 Office expensesPrograms $49,388$49,388
IX-16 OccupancyPrograms $114,586 · Management $9,291$123,877
IX-20 InterestPrograms $68,638$68,638
IX-22 Depreciation, depletion and amortizationPrograms $51,895 · Management $4,208$56,103
IX-23 InsurancePrograms $23,512 · Management $1,906$25,418
IX-24 Other expenses (24a–d)Programs $91,440$91,440
IX-24e All other expensesPrograms $40,898$40,898
IX-25 Total functional expensesPrograms $1,455,537 · Management $46,033 · Fundraising $0$1,501,570
Part X · Balance sheet $2,447,644 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $266,452$123,552
X-2 Savings and temporary cash investmentsStart of year $310,397$199,721
X-8 Inventories for sale or useStart of year $22,025$29,245
X-9 Prepaid expenses and deferred charges$2,529
X-10c Land, buildings and equipment, netStart of year $1,979,733$2,073,650
X-15 Other assetsStart of year $18,947$18,947
X-16 Total assetsStart of year $2,597,554$2,447,644
X-17 Accounts payable and accrued expensesStart of year $67,258$112,240
X-23 Secured mortgages and notes payableStart of year $1,497,544$1,428,469
X-26 Total liabilitiesStart of year $1,564,802$1,540,709
X-27 Net assets without donor restrictionsStart of year $1,032,752$906,935
X-32 Total net assets or fund balancesStart of year $1,032,752$906,935
X-33 Total liabilities and net assetsStart of year $2,597,554$2,447,644
Part XI · Reconciliation of net assets $906,935 net assets at year end
XI-1 Total revenue$1,391,449
XI-2 Total expenses$1,501,570
XI-3 Revenue less expenses−$110,121
XI-4 Net assets at start of year$1,032,752
XI-8 Prior period adjustments−$15,696
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$906,935

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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