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American Legion

Tax-deductible

Rising Sun, MD501(c)(19)EIN 52-0734467

This patriotic veterans organization is devoted to mutual helfulness. IT is committed to mentoring youth and sponsorship of wholesome programs in the community advocating patriotism and honor, promoting strong national security and continued devotion to fellow service members and veterans.

501(c)(19) charity; gifts are tax-deductible.
Run by 50 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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
1 of 5
filings with a surplus
Average deficit $9K a year · 2% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Looks good: 15.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$104K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$425K
+15% vs prior year
Spent
$257K
To programs
0%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$425K
FY2025▲ +15%
Revenue by fiscal year
FY2021$312K
FY2022$386K
FY2023$372K
FY2024$370K
FY2025$425K
Expenses
$257K
FY2025▼ -35%
Expenses by fiscal year
FY2021$393K
FY2022$468K
FY2023$395K
FY2024$394K
FY2025$257K
Net assets
$1.4M
FY2025▲ +13%
Net assets by fiscal year
FY2021$1.4M
FY2022$1.3M
FY2023$1.3M
FY2024$1.2M
FY2025$1.4M

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 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

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
James Parker
Commander
$0Pt VII · Sec A
Ray Conger
1st Vice Com
$0Pt VII · Sec A
Roger Ball
2nd Vice Com
$0Pt VII · Sec A
Marty Weaver
3rd Vice Com
$0Pt VII · Sec A
Jeff Hughes
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
Glen Beares
Adjutant
$0Pt VII · Sec A
Robert Barben
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

Mentors youth, sponsors community programs, and supports fellow service members and veterans.

Provided by the organization

This section is blank until American Legion claims this page.

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3 program services, described in the organization's own filed words · FY2024.
01

Bar and kitchen operations provide a place for veterans to enjoy the comraderie of their collegues and friends in a way to show their patriotism and americanism.

Pt IX · col B
02

The costs of providing a place for community gatherings and veterans to come together to show americanism.

Pt IX · col B
03

Donations from gaming activities and community reconizing the americanism of the veterans

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2020
The Nra Foundation INCFY2020$4K
Total grants receivedfrom 1 funder$4K
Grants paid · 4 grants · $495K · 2020–2023
See Attached Donation ReportFY2023$107,422
See Attached Donation ReportFY2022$121,237
See Attached Donation ReportFY2021$128,465
See Attached Donation ReportFY2020$137,573

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$425K
Ln 12
Other incomeLn 4–11$286K
Fees for servicesLn 2g$114K
Gifts and grantsLn 1h$19K
Money outPt IX
$257K
Ln 25
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$328K
Total assetsLn 16$1.5M
LiabilitiesLn 26$104K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Government grantsLn 1e$4K
Fees for servicesLn 2g$114K
Investment incomeLn 3$5K
Other incomeLn 4–11$286K
Total revenueLn 12$425K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$84K
Cash and savings togetherLn 1–2$328K
InvestmentsLn 11–13$143K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.5M
LiabilitiesLn 26$104K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 55
VolunteersI 650
Fiscal year endsHeaderJune
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$175K$328K
InvestmentsLn 11–13$138K$143K
Land, buildings, equipmentLn 10c$1.0M$1.0M
Total assetsLn 16$1.4M$1.5M
LiabilitiesLn 26$110K$104K
Net assetsLn 32$1.2M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$102K
Payroll taxesLn 10$8K
Advertising and promotionLn 12$904
Office expensesLn 13$14K
OccupancyLn 16$95K
TravelLn 17$2K
Payments to affiliatesLn 21$14K
InsuranceLn 23$20K
Total functional expensesLn 25$257K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $425K$257K$168K$1.4M 990 PDF
FY2024 $370K$394K−$24K$1.2M 990 PDF
FY2023 $372K$395K−$24K$1.3M 990 PDF
FY2022 $386K$468K−$82K$1.3M 990 PDF
FY2021 $312K$393K−$81K$1.4M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $425,154 across 8 lines filed
Lines not itemized here account for $267,967 of total revenue; see the IRS return.
VIII-1b Membership dues$15,346
VIII-1e Government grants$3,768
VIII-1h Total contributions, gifts and grants$19,114
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $114,234$114,234
VIII-3 Investment incomeExcluded from tax $5,361$5,361
VIII-6 Net rental income or lossExcluded from tax $3,250$3,250
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $15,228$15,228
VIII-12 Total revenueRelated to mission $166,896 · Excluded from tax $239,144$425,154
Part IX · Statement of functional expenses $257,061 across 8 lines filed
IX-7 Other salaries and wages$102,247
IX-10 Payroll taxes$8,237
IX-12 Advertising and promotion$904
IX-13 Office expenses$13,815
IX-16 Occupancy$94,920
IX-17 Travel$2,388
IX-21 Payments to affiliates$14,173
IX-23 Insurance$20,377
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$257,061
Part X · Balance sheet $1,518,755 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $105,105$243,221
X-2 Savings and temporary cash investmentsStart of year $70,362$84,371
X-8 Inventories for sale or useStart of year $12,588$17,673
X-10c Land, buildings and equipment, netStart of year $1,030,728$1,030,728
X-11 Publicly traded securitiesStart of year $138,214$142,762
X-16 Total assetsStart of year $1,356,997$1,518,755
X-25 Other liabilitiesStart of year $109,878$103,543
X-26 Total liabilitiesStart of year $109,878$103,543
X-27 Net assets without donor restrictionsStart of year $1,247,119$1,415,212
X-32 Total net assets or fund balancesStart of year $1,247,119$1,415,212
X-33 Total liabilities and net assetsStart of year $1,356,997$1,518,755
Part XI · Reconciliation of net assets $1,415,212 net assets at year end
XI-1 Total revenue$425,154
XI-2 Total expenses$257,061
XI-3 Revenue less expenses$168,093
XI-4 Net assets at start of year$1,247,119
XI-10 Net assets at end of year$1,415,212

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

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