American Legion FY2020 filing

Tax-deductible

Ocean City, MD501(c)(19)EIN 52-0574803Revenue $389K in FY2020

On file with the IRSalpost166.org2308 Philadelphia Ave, 21842-3556 · Ocean City, MDTax-exempt since Mar 1946

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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.

501(c)(19) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
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
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
18 mo
of spending, in cash
Looks good: 18.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$389K
Spent
$490K
To programs
99%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$389K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$389K
FY2021$908K
FY2022$894K
FY2023$989K
FY2024$1.4M
Expenses
$490K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$490K
FY2021$769K
FY2022$977K
FY2023$1.1M
FY2024$1.5M
Net assets
$1.1M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

99 cents of each dollar spent went to programs.

Program services 99% · $484K Management & general 1% · $7K

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

11 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
Treasurer
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A
Chaplain
$0Pt VII · Sec A
Sgt-At-Arms
$0Pt VII · Sec A
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

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

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Provided by the organization

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1 program · $484K · in their own filed words · FY2020
01

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

$484Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$389K
Ln 12
Other incomeLn 4–11$350K
Gifts and grantsLn 1h$34K
Investment incomeLn 3$5K
Money outPt IX
$490K
Ln 25
Programscol B$484K
Managementcol C$7K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$735K
Total assetsLn 16$1.1M
LiabilitiesLn 26$7K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$34K
Investment incomeLn 3$5K
Other incomeLn 4–11$350K
Total revenueLn 12$389K
Assets in detailPt X, end of year
CashLn 1$429K
SavingsLn 2$306K
Cash and savings togetherLn 1–2$735K
Land, buildings, equipmentLn 10c$300K
Other assetsLn 15$16K
Total assetsLn 16$1.1M
LiabilitiesLn 26$7K
Net assetsLn 32$1.1M
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 FY20End FY20
Cash and savingsLn 1–2$856K$735K
Land, buildings, equipmentLn 10c$285K$300K
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$16K$7K
Net assetsLn 32$1.2M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$147K$147K
Grants to domestic individualsLn 2$14K$14K
Other salaries and wagesLn 7$115K$115K
Payroll taxesLn 10$15K$15K
Accounting feesLn 11c$7K$7K
Office expensesLn 13$16K$16K
OccupancyLn 16$81K$81K
Depreciation, depletion and amortizationLn 22$35K$35K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$31K$31K
All other expensesLn 24e$13K$13K
Total functional expensesLn 25$490K$484K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.4M$1.5M−$110K$907K 990 PDF
FY2023 $989K$1.1M−$90K$1.0M 990 PDF
FY2022 $894K$977K−$84K$1.1M 990 PDF
FY2021 $908K$769K$139K$1.2M 990 PDF
FY2020 Viewing $389K$490K−$101K$1.1M 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 FY2020 990 (6 parts)
Part I · Summary $389,282 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $38,724$34,207
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $916$4,727
I-11 Other revenuePrior year $486,856$350,348
I-12 Total revenuePrior year $526,496$389,282
I-13 Grants and similar amounts paidPrior year $48,237$160,518
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $155,008$129,655
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $211,672$199,974
I-18 Total expensesPrior year $414,917$490,147
I-19 Revenue less expensesPrior year $111,579−$100,865
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 $389,282 across 8 lines filed
Lines not itemized here account for $279,187 of total revenue; see the IRS return.
VIII-1b Membership dues$27,726
VIII-1f All other contributions, gifts and grants$6,481
VIII-1h Total contributions, gifts and grants$34,207
VIII-3 Investment incomeExcluded from tax $4,727$4,727
VIII-6 Net rental income or lossRelated to mission $63,294$63,294
VIII-8 Net income from fundraising eventsExcluded from tax $4,103$4,103
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,764$3,764
VIII-12 Total revenueRelated to mission $346,245 · Unrelated business $0 · Excluded from tax $8,830$389,282
Part IX · Statement of functional expenses $490,147 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $146,518$146,518
IX-2 Grants to domestic individualsPrograms $14,000$14,000
IX-7 Other salaries and wagesPrograms $114,667$114,667
IX-10 Payroll taxesPrograms $14,988$14,988
IX-11c Accounting feesManagement $6,619$6,619
IX-13 Office expensesPrograms $15,646$15,646
IX-16 OccupancyPrograms $80,532$80,532
IX-22 Depreciation, depletion and amortizationPrograms $35,272$35,272
IX-23 InsurancePrograms $17,530$17,530
IX-24 Other expenses (24a–d)Programs $31,242$31,242
IX-24e All other expensesPrograms $13,133$13,133
IX-25 Total functional expensesPrograms $483,528 · Management $6,619 · Fundraising $0$490,147
Part X · Balance sheet $1,074,118 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $805,116$429,126
X-2 Savings and temporary cash investmentsStart of year $50,983$306,319
X-8 Inventories for sale or useStart of year $16,900$16,900
X-10c Land, buildings and equipment, netStart of year $284,793$299,701
X-14 Intangible assetsStart of year $11,266$5,633
X-15 Other assetsStart of year $14,638$16,439
X-16 Total assetsStart of year $1,183,696$1,074,118
X-17 Accounts payable and accrued expensesStart of year $16,122$7,409
X-26 Total liabilitiesStart of year $16,122$7,409
X-27 Net assets without donor restrictionsStart of year $1,167,574$1,066,709
X-32 Total net assets or fund balancesStart of year $1,167,574$1,066,709
X-33 Total liabilities and net assetsStart of year $1,183,696$1,074,118
Part XI · Reconciliation of net assets $1,066,709 net assets at year end
XI-1 Total revenue$389,282
XI-2 Total expenses$490,147
XI-3 Revenue less expenses−$100,865
XI-4 Net assets at start of year$1,167,574
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,066,709

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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