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American Legion

Tax-deductible

Perryville, MD501(c)(19)Mutual / membership EIN 52-0623829Revenue $898K in FY2025Latest return filed Mar 20, 2026

On file with the IRS300 Cherry Street, 21903-2824 · Perryville, MDTax-exempt since Mar 1946

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Providing services to military and retired military and their families; promoting citizenship, patriotism, and honor to the community at large.

501(c)(19) veterans' organization; the IRS lists gifts to it as tax-deductible.
68¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
6 of 6
filings with a surplus
Average surplus $103K a year · 13% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$15K
3% of total assets
Looks good: liabilities are 3% 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
$898K
+5% vs prior year
Spent
$712K
To programs
68%
Net assets
$431K
By yearFY2020–FY2025
Revenue
$898K
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$531K
FY2021$832K
FY2022$705K
FY2023$758K
FY2024$858K
FY2025$898K
Expenses
$712K
FY2025▲ +0.7%
Tap a bar for its year
Expenses by fiscal year
FY2020$520K
FY2021$689K
FY2022$701K
FY2023$635K
FY2024$707K
FY2025$712K
Net assets
$431K
FY2025▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$658K
FY2021$604K
FY2022$513K
FY2023$479K
FY2024$467K
FY2025$431K

From the FY2025 Form 990 · 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 Mar 1946.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $487K Management & general 18% · $131K Fundraising 13% · $94K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation
J Michael Fayer
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Robert L Jebsen
Executive Co
$0Pt VII · Sec A
W Dodson Lyons
Post Command
$0Pt VII · Sec A
Kenneth P Perry
2nd Vice Com
$0Pt VII · Sec A
Ryan G Sevart
Post Adjutan
$0Pt VII · Sec A
$0Pt VII · Sec A
Mark T Fayer SR
1st Vice Com
$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

Supports military families and promotes patriotism and community honor.

Questions for American Legion

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

1 program · in their own filed words · FY2025
01

All revenue from all sources are used for building and grounds maintenance and repairs, utilities, payroll, and donations to the community fire company, local schools, and other charitable needs as they arise to assist the community at large.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$898K
Ln 12
Fees for servicesLn 2g$494K
Other incomeLn 4–11$349K
Gifts and grantsLn 1h$54K
Money outPt IX
$712K
Ln 25
Programscol B$487K
Managementcol C$131K
Fundraisingcol D$94K
Owns and owesPt X
$431K
net assets · Ln 32
Cash and savingsLn 1–2$106K
Total assetsLn 16$445K
LiabilitiesLn 26$15K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$54K
Fees for servicesLn 2g$494K
Investment incomeLn 3$3
Other incomeLn 4–11$349K
Total revenueLn 12$898K
Assets in detailPt X, end of year
CashLn 1$106K
Cash and savings togetherLn 1–2$106K
Land, buildings, equipmentLn 10c$339K
Total assetsLn 16$445K
LiabilitiesLn 26$15K
Net assetsLn 32$431K
OperationsPt I, VI
EmployeesI 520
Fiscal year endsHeaderDecember
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$102K$106K
Land, buildings, equipmentLn 10c$383K$339K
Total assetsLn 16$485K$445K
LiabilitiesLn 26$18K$15K
Net assetsLn 32$467K$431K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$108K$65K$43K
Payroll taxesLn 10$9K$5K$3K
Accounting feesLn 11c$10K$3K$7K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$30K$56$29K$633
Information technologyLn 14$4K$1K$3K
OccupancyLn 16$101K$59K$42K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$44K$44K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$363K$271K$91K
All other expensesLn 24e$21K$16K$3K$2K
Total functional expensesLn 25$712K$487K$131K$94K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 20, 2026 $898K$712K$185K$431K 990 PDF
FY2024Filed with the IRS Mar 26, 2025 $858K$707K$150K$467K 990 PDF
FY2023Filed with the IRS May 20, 2024 $758K$635K$123K$479K 990 PDF
FY2022Filed with the IRS Apr 28, 2023 $705K$701K$4K$513K 990 PDF
FY2021Filed with the IRS Feb 22, 2022 $832K$689K$143K$604K 990 PDF
FY2020Filed with the IRS Mar 5, 2021 $531K$520K$11K$658K 990 PDF

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 $897,618 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,375$54,149
I-9 Program service revenuePrior year $484,805$494,372
I-10 Investment incomePrior year $3$3
I-11 Other revenuePrior year $345,418$349,094
I-12 Total revenuePrior year $857,601$897,618
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $118,701$116,710
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $588,708$595,753
I-18 Total expensesPrior year $707,409$712,463
I-19 Revenue less expensesPrior year $150,192$185,155
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 $897,618 across 6 lines filed
Lines not itemized here account for $349,094 of total revenue; see the IRS return.
VIII-1b Membership dues$10,048
VIII-1f All other contributions, gifts and grants$44,101
VIII-1h Total contributions, gifts and grants$54,149
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $494,372$494,372
VIII-3 Investment incomeRelated to mission $3$3
VIII-12 Total revenueRelated to mission $843,469$897,618
Part IX · Statement of functional expenses $712,463 across 12 lines filed
IX-7 Other salaries and wagesPrograms $64,778 · Management $43,185$107,963
IX-10 Payroll taxesPrograms $5,248 · Management $3,499$8,747
IX-11c Accounting feesPrograms $2,982 · Management $6,958$9,940
IX-12 Advertising and promotionManagement $1,105$1,105
IX-13 Office expensesPrograms $56 · Management $29,219 · Fundraising $633$29,908
IX-14 Information technologyPrograms $1,194 · Management $2,508$3,702
IX-16 OccupancyPrograms $58,605 · Management $42,046$100,651
IX-19 Conferences, conventions and meetingsPrograms $1,375$1,375
IX-22 Depreciation, depletion and amortizationPrograms $43,861$43,861
IX-23 InsurancePrograms $21,619$21,619
IX-24 Other expenses (24a–d)Programs $271,293 · Fundraising $91,457$362,750
IX-24e All other expensesPrograms $16,340 · Management $2,879 · Fundraising $1,623$20,842
IX-25 Total functional expensesPrograms $487,351 · Management $131,399 · Fundraising $93,713$712,463
Part X · Balance sheet $445,372 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $101,505$106,065
X-10c Land, buildings and equipment, netStart of year $383,171$339,307
X-16 Total assetsStart of year $484,676$445,372
X-25 Other liabilitiesStart of year $11,069$14,501
X-26 Total liabilitiesStart of year $17,812$14,501
X-27 Net assets without donor restrictionsStart of year $466,864$430,871
X-32 Total net assets or fund balancesStart of year $466,864$430,871
X-33 Total liabilities and net assetsStart of year $484,676$445,372
Part XI · Reconciliation of net assets $430,871 net assets at year end
XI-1 Total revenue$897,618
XI-2 Total expenses$712,463
XI-3 Revenue less expenses$185,155
XI-4 Net assets at start of year$466,864
XI-9 Other changes in net assets−$221,148
XI-10 Net assets at end of year$430,871

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

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