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American Legion

Tax-deductible

Rising Sun, MD501(c)(19)Mutual / membership EIN 52-0734467Revenue $425K in FY2025Latest return filed Feb 25, 2026

On file with the IRSRising Sun, MDTax-exempt since Mar 1946

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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.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0734467) · Dispute this line
501(c)(19) veterans' organization; the IRS lists gifts to it as 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
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
A surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
15.3 mo
of spending, in cash
15.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$104K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
0
of 10 voting members
None of 10 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo 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%
Tap a bar for its year
Revenue by fiscal year
FY2021$312K
FY2022$386K
FY2023$372K
FY2024$370K
FY2025$425K
Expenses
$257K
FY2025▼ -35%
Tap a bar for its year
Expenses by fiscal year
FY2021$393K
FY2022$468K
FY2023$395K
FY2024$394K
FY2025$257K
Net assets
$1.4M
FY2025▲ +13%
Tap a bar for its year
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) · figures checked against the IRS filing · see the original

990 PDF Follow 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
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 →

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.

Questions for American Legion

Tap to ask. American Legion sees how many people are interested.

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

3 programs · in their 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.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0734467) · Dispute this line
Pt IX · Ln 25 · col B
02

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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0734467) · Dispute this line
Pt IX · Ln 25 · col B
03

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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0734467) · Dispute this line
Pt IX · Ln 25 · col B

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
Individual RecipientFY2023$107,422
Individual RecipientFY2022$121,237
Individual RecipientFY2021$128,465
Individual RecipientFY2020$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
Inventories for sale or useLn 8$18K
Land, buildings, equipmentLn 10c$1.0M
InvestmentsLn 11–13$143K
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 ViewingFiled with the IRS Feb 25, 2026 $425K$257K$168K$1.4M 990 PDF
FY2024Filed with the IRS Jan 16, 2025 $370K$394K−$24K$1.2M 990 PDF
FY2023Filed with the IRS Jan 16, 2024 $372K$395K−$24K$1.3M 990 PDF
FY2022Filed with the IRS Nov 7, 2023 $386K$468K−$82K$1.3M 990 PDF
FY2021Filed with the IRS Sep 6, 2022 $312K$393K−$81K$1.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $425,154 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $24,389$19,114
I-9 Program service revenuePrior year $30,081$114,234
I-10 Investment incomePrior year $3,416$5,361
I-11 Other revenuePrior year $311,949$286,445
I-12 Total revenuePrior year $369,835$425,154
I-13 Grants and similar amounts paidPrior year $107,422$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $112,457$110,484
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $173,978$146,577
I-18 Total expensesPrior year $393,857$257,061
I-19 Revenue less expensesPrior year −$24,022$168,093
Part VI · Governance 0 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members0
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 $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 FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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