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American Legion FY2021 filing

Tax-deductible

Rising Sun, MD501(c)(19)EIN 52-0734467Revenue $312K in FY2021

On file with the IRS338 E Main St, 21911-1814 · Rising 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.

501(c)(19) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2021 · 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
9 mo
of spending, in cash
Looks good: 9.4 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
$11K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 11 voting members
Concern: none of 11 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$312K
Spent
$393K
To programs
0%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$312K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$312K
FY2022$386K
FY2023$372K
FY2024$370K
FY2025$425K
Expenses
$393K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$393K
FY2022$468K
FY2023$395K
FY2024$394K
FY2025$257K
Net assets
$1.4M
FY2021
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 FY2021 Form 990 (year ending June 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 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

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Neil Eller
1st Vice Com
$0Pt VII · Sec A
Roger Ball
2nd Vice Com
$0Pt VII · Sec A
Bobby Burlin
3rd Vice Com
$0Pt VII · Sec A
Jeff Hughes
Finance Offi
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Frank Morgan
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.

Questions for American Legion

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Provided by the organization

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3 programs · in their own filed words · FY2020
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

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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$312K
Ln 12
Other incomeLn 4–11$253K
Gifts and grantsLn 1h$31K
Fees for servicesLn 2g$22K
Money outPt IX
$393K
Ln 25
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$308K
Total assetsLn 16$1.4M
LiabilitiesLn 26$11K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$31K
Government grantsLn 1e$14K
Fees for servicesLn 2g$22K
Investment incomeLn 3$6K
Other incomeLn 4–11$253K
Gains on assetsLn 7$1K
Total revenueLn 12$312K
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$229K
Cash and savings togetherLn 1–2$308K
InvestmentsLn 11–13$60K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.4M
LiabilitiesLn 26$11K
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 FY21End FY21
Cash and savingsLn 1–2$331K$308K
InvestmentsLn 11–13$70K$60K
Land, buildings, equipmentLn 10c$1.0M$1.0M
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$2K$11K
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$138K
Other salaries and wagesLn 7$81K
Payroll taxesLn 10$7K
Advertising and promotionLn 12$711
Office expensesLn 13$13K
OccupancyLn 16$69K
TravelLn 17$5K
Payments to affiliatesLn 21$13K
InsuranceLn 23$15K
Other expenses (24a–d)Ln 24$51K
Total functional expensesLn 25$393K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $312K$393K−$81K$1.4M 990 PDF

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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 FY2021 990 (6 parts)
Part I · Summary $311,878 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $24,713$31,033
I-9 Program service revenuePrior year $44,688$22,494
I-10 Investment incomePrior year $2,645$5,701
I-11 Other revenuePrior year $277,232$252,650
I-12 Total revenuePrior year $349,278$311,878
I-13 Grants and similar amounts paidPrior year $85,351$137,573
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $67,603$88,412
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $198,648$167,048
I-18 Total expensesPrior year $351,602$393,033
I-19 Revenue less expensesPrior year −$2,324−$81,155
Part VI · Governance 0 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
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 $311,878 across 9 lines filed
Lines not itemized here account for $245,886 of total revenue; see the IRS return.
VIII-1b Membership dues$16,759
VIII-1e Government grants$14,274
VIII-1h Total contributions, gifts and grants$31,033
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $22,494$22,494
VIII-3 Investment incomeExcluded from tax $4,494$4,494
VIII-6 Net rental income or lossExcluded from tax $2,530$2,530
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,207$1,207
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,234$4,234
VIII-12 Total revenueRelated to mission $240,722 · Excluded from tax $40,123$311,878
Part IX · Statement of functional expenses $393,033 across 10 lines filed
IX-1 Grants to domestic organizations$137,573
IX-7 Other salaries and wages$81,239
IX-10 Payroll taxes$7,173
IX-12 Advertising and promotion$711
IX-13 Office expenses$12,536
IX-16 Occupancy$69,169
IX-17 Travel$5,127
IX-21 Payments to affiliates$12,997
IX-23 Insurance$15,473
IX-24 Other expenses (24a–d)$51,035
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$393,033
Part X · Balance sheet $1,399,169 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $79,418$79,163
X-2 Savings and temporary cash investmentsStart of year $251,649$229,018
X-10c Land, buildings and equipment, netStart of year $1,030,924$1,030,924
X-11 Publicly traded securitiesStart of year $70,108$60,064
X-16 Total assetsStart of year $1,439,161$1,399,169
X-25 Other liabilitiesStart of year $1,594$10,898
X-26 Total liabilitiesStart of year $1,594$10,898
X-27 Net assets without donor restrictionsStart of year $1,437,567$1,388,271
X-32 Total net assets or fund balancesStart of year $1,437,567$1,388,271
X-33 Total liabilities and net assetsStart of year $1,439,161$1,399,169
Part XI · Reconciliation of net assets $1,388,271 net assets at year end
XI-1 Total revenue$311,878
XI-2 Total expenses$393,033
XI-3 Revenue less expenses−$81,155
XI-4 Net assets at start of year$1,437,567
XI-8 Prior period adjustments$31,859
XI-10 Net assets at end of year$1,388,271

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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