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American Legion FY2020 filing

Tax-deductible

Perryville, MD501(c)(19)Mutual / membership EIN 52-0623829Revenue $531K in FY2020Latest 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.
74¢ 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
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
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$531K
Spent
$520K
To programs
74%
Net assets
$658K
By yearFY2020–FY2025
Revenue
$531K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$531K
FY2021$832K
FY2022$705K
FY2023$758K
FY2024$858K
FY2025$898K
Expenses
$520K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$520K
FY2021$689K
FY2022$701K
FY2023$635K
FY2024$707K
FY2025$712K
Net assets
$658K
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

74 cents of each dollar spent went to programs.

Program services 74% · $384K Management & general 16% · $83K Fundraising 10% · $53K

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
Charles Cunningham
Post Adjutan
$0Pt VII · Sec A
William J Giles
1st Vice Com
$0Pt VII · Sec A
Donald L Griffith
Judge Advoca
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Kenneth P Perry
Sergeant-At-
$0Pt VII · Sec A
Jospeh M Simmers
2nd Vice Com
$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

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 · FY2020
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 FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$531K
Ln 12
Fees for servicesLn 2g$339K
Other incomeLn 4–11$152K
Gifts and grantsLn 1h$40K
Money outPt IX
$520K
Ln 25
Programscol B$384K
Managementcol C$83K
Fundraisingcol D$53K
Owns and owesPt X
$658K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$664K
LiabilitiesLn 26$7K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$40K
Fees for servicesLn 2g$339K
Investment incomeLn 3$222
Other incomeLn 4–11$152K
Total revenueLn 12$531K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$56K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$570K
Total assetsLn 16$664K
LiabilitiesLn 26$7K
Net assetsLn 32$658K
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 FY20End FY20
Cash and savingsLn 1–2$95K$95K
Land, buildings, equipmentLn 10c$624K$570K
Total assetsLn 16$719K$664K
LiabilitiesLn 26$12K$7K
Net assetsLn 32$708K$658K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$88K$53K$35K
Payroll taxesLn 10$7K$4K$3K
Accounting feesLn 11c$7K$2K$5K
Other fees for servicesLn 11g$17K$17K
Advertising and promotionLn 12$530$530
Office expensesLn 13$6K$36$5K$850
Information technologyLn 14$6K$3K$3K
OccupancyLn 16$93K$67K$26K
Conferences, conventions and meetingsLn 19$55$55
Depreciation, depletion and amortizationLn 22$54K$54K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$216K$165K$52K
All other expensesLn 24e$8K$1K$6K$650
Total functional expensesLn 25$520K$384K$83K$53K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2020 ViewingFiled 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 FY2020 990 (6 parts)
Part I · Summary $531,396 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,298$40,252
I-9 Program service revenuePrior year $9,430$338,949
I-10 Investment incomePrior year $319$222
I-11 Other revenuePrior year $425,330$151,973
I-12 Total revenuePrior year $498,377$531,396
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $140,956$95,694
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $307,799$424,546
I-18 Total expensesPrior year $448,755$520,240
I-19 Revenue less expensesPrior year $49,622$11,156
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $531,396 across 6 lines filed
Lines not itemized here account for $151,973 of total revenue; see the IRS return.
VIII-1b Membership dues$8,985
VIII-1f All other contributions, gifts and grants$31,267
VIII-1h Total contributions, gifts and grants$40,252
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $338,949$338,949
VIII-3 Investment incomeRelated to mission $222$222
VIII-12 Total revenueRelated to mission $491,144$531,396
Part IX · Statement of functional expenses $520,240 across 13 lines filed
IX-7 Other salaries and wagesPrograms $53,095 · Management $35,146$88,241
IX-10 Payroll taxesPrograms $4,472 · Management $2,981$7,453
IX-11c Accounting feesPrograms $2,182 · Management $5,093$7,275
IX-11g Other fees for servicesPrograms $16,668$16,668
IX-12 Advertising and promotionManagement $530$530
IX-13 Office expensesPrograms $36 · Management $4,837 · Fundraising $850$5,723
IX-14 Information technologyPrograms $2,970 · Management $2,550$5,520
IX-16 OccupancyPrograms $67,311 · Management $25,667$92,978
IX-19 Conferences, conventions and meetingsPrograms $55$55
IX-22 Depreciation, depletion and amortizationPrograms $54,153$54,153
IX-23 InsurancePrograms $16,668$16,668
IX-24 Other expenses (24a–d)Programs $164,560 · Fundraising $51,920$216,480
IX-24e All other expensesPrograms $1,386 · Management $6,460 · Fundraising $650$8,496
IX-25 Total functional expensesPrograms $383,556 · Management $83,264 · Fundraising $53,420$520,240
Part X · Balance sheet $664,331 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $36,743$38,442
X-2 Savings and temporary cash investmentsStart of year $58,730$56,132
X-10c Land, buildings and equipment, netStart of year $623,911$569,757
X-16 Total assetsStart of year $719,384$664,331
X-17 Accounts payable and accrued expensesStart of year $11,699$6,744
X-26 Total liabilitiesStart of year $11,699$6,744
X-27 Net assets without donor restrictionsStart of year $707,685$657,587
X-32 Total net assets or fund balancesStart of year $707,685$657,587
X-33 Total liabilities and net assetsStart of year $719,384$664,331
Part XI · Reconciliation of net assets $657,587 net assets at year end
XI-1 Total revenue$531,396
XI-2 Total expenses$520,240
XI-3 Revenue less expenses$11,156
XI-4 Net assets at start of year$707,685
XI-9 Other changes in net assets−$61,254
XI-10 Net assets at end of year$657,587

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

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