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American Legion FY2022 filing

Tax-deductible

Ocean City, MD501(c)(19)Mutual / membership EIN 52-0574803Revenue $894K in FY2022

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) veterans' organization; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
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
$894K
-2% vs prior year
Spent
$977K
To programs
100%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$894K
FY2022▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$389K
FY2021$908K
FY2022$894K
FY2023$989K
FY2024$1.4M
Expenses
$977K
FY2022▲ +27%
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
FY2022▼ -7%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

100 cents of each dollar spent went to programs.

Program services 100% · $977K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Tom Wengert
Commander
$0Pt VII · Sec A
JR Best
First Vice Commander
$0Pt VII · Sec A
Bob Paul
Second Vice Commander
$0Pt VII · Sec A
John Hyle
Judge Advocate
$0Pt VII · Sec A
Chuck Beatty
Service Officer
$0Pt VII · Sec A
Ben Dawson
Chaplain
$0Pt VII · Sec A
Bob Gilmore
Sgt-At-Arms
$0Pt VII · Sec A
John Bussard
Adjutant
$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 · $977K · in their own filed words · FY2022
01

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

$977Kprogram 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
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 →

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$894K
Ln 12
Other incomeLn 4–11$833K
Gifts and grantsLn 1h$59K
Investment incomeLn 3$2K
Money outPt IX
$977K
Ln 25
Programscol B$977K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$863K
Total assetsLn 16$2.7M
LiabilitiesLn 26$1.6M
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$59K
Investment incomeLn 3$2K
Other incomeLn 4–11$833K
Total revenueLn 12$894K
Assets in detailPt X, end of year
CashLn 1$554K
SavingsLn 2$310K
Cash and savings togetherLn 1–2$863K
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$18K
Total assetsLn 16$2.7M
LiabilitiesLn 26$1.6M
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 FY22End FY22
Cash and savingsLn 1–2$922K$863K
Land, buildings, equipmentLn 10c$293K$1.8M
Total assetsLn 16$1.2M$2.7M
LiabilitiesLn 26$43K$1.6M
Net assetsLn 32$1.2M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$242K$242K
Grants to domestic individualsLn 2$35K$35K
Other salaries and wagesLn 7$304K$304K
Payroll taxesLn 10$39K$39K
Office expensesLn 13$50K$50K
OccupancyLn 16$113K$113K
Depreciation, depletion and amortizationLn 22$66K$66K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$64K$64K
All other expensesLn 24e$45K$45K
Total functional expensesLn 25$977K$977K$0$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 Viewing $894K$977K−$84K$1.1M 990 PDF
FY2021 $908K$769K$139K$1.2M 990 PDF
FY2020 $389K$490K−$101K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $893,624 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,223$58,580
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,026$1,645
I-11 Other revenuePrior year $861,958$833,399
I-12 Total revenuePrior year $908,207$893,624
I-13 Grants and similar amounts paidPrior year $259,392$276,977
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $212,415$343,110
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $297,068$357,260
I-18 Total expensesPrior year $768,875$977,347
I-19 Revenue less expensesPrior year $139,332−$83,723
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 $893,624 across 8 lines filed
Lines not itemized here account for $676,454 of total revenue; see the IRS return.
VIII-1b Membership dues$36,555
VIII-1f All other contributions, gifts and grants$22,025
VIII-1h Total contributions, gifts and grants$58,580
VIII-3 Investment incomeExcluded from tax $1,645$1,645
VIII-6 Net rental income or lossRelated to mission $116,715$116,715
VIII-8 Net income from fundraising eventsExcluded from tax $30,165$30,165
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,065$10,065
VIII-12 Total revenueRelated to mission $803,234 · Unrelated business $0 · Excluded from tax $31,810$893,624
Part IX · Statement of functional expenses $977,347 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $241,977$241,977
IX-2 Grants to domestic individualsPrograms $35,000$35,000
IX-7 Other salaries and wagesPrograms $304,231$304,231
IX-10 Payroll taxesPrograms $38,879$38,879
IX-13 Office expensesPrograms $49,651$49,651
IX-16 OccupancyPrograms $112,700$112,700
IX-22 Depreciation, depletion and amortizationPrograms $66,312$66,312
IX-23 InsurancePrograms $18,848$18,848
IX-24 Other expenses (24a–d)Programs $64,402$64,402
IX-24e All other expensesPrograms $45,347$45,347
IX-25 Total functional expensesPrograms $977,347 · Management $0 · Fundraising $0$977,347
Part X · Balance sheet $2,697,058 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $613,520$553,630
X-2 Savings and temporary cash investmentsStart of year $308,532$309,846
X-8 Inventories for sale or useStart of year $16,900$16,900
X-10c Land, buildings and equipment, netStart of year $293,288$1,798,196
X-15 Other assetsStart of year $17,280$18,486
X-16 Total assetsStart of year $1,249,520$2,697,058
X-17 Accounts payable and accrued expensesStart of year $43,479$74,740
X-26 Total liabilitiesStart of year $43,479$1,574,740
X-27 Net assets without donor restrictionsStart of year $1,206,041$1,122,318
X-32 Total net assets or fund balancesStart of year $1,206,041$1,122,318
X-33 Total liabilities and net assetsStart of year $1,249,520$2,697,058
Part XI · Reconciliation of net assets $1,122,318 net assets at year end
XI-1 Total revenue$893,624
XI-2 Total expenses$977,347
XI-3 Revenue less expenses−$83,723
XI-4 Net assets at start of year$1,206,041
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,122,318

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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