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American Legion

Tax-deductible

Bowie, MD501(c)(19)Since 1952EIN 52-0824635

We are a Veteran's Service organization with a social quarters for members. The organization supports active and retired members of the military and their families. Activities performed: facilitate veteran related ceremonies (Memorial Day, Veterans' day) and luncheons for the community, provide assistance to veterans with VA forms and filings. We also provide support and donations to: members in need, local Boy Scouts, local Fire department, ROTC, VA charities.

501(c)(19) charity; gifts are tax-deductible.
43¢ of each $1 spent went to programs.
Run by 50 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(19)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
IRS e-file · Filing history
Is it financially stable?
4 of 5
years in the black
Pt I · Ln 19 · 5 filings
How much reaches the programs?
43%
of spending
Pt IX · Ln 25 · col B
Do they have reserves?
10 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$2K
liabilities
Pt X · Ln 26
Who oversees it?
452
independent of 460 voting board members
Pt VI · Ln 1a–1b
Revenue
$188K
-6% vs prior year
Spent
$160K
To programs
43%
Net assets
$136K
By yearFY2019–FY2025
Revenue
$188K
FY2025▼ -6%
Revenue by fiscal year
FY2019$157K
FY2020$74K
FY2021$39K
FY2022$182K
FY2023$186K
FY2024$200K
FY2025$188K
Expenses
$160K
FY2025+0.3%
Expenses by fiscal year
FY2019$189K
FY2020Not on file
FY2021Not on file
FY2022$116K
FY2023$130K
FY2024$160K
FY2025$160K
Net assets
$136K
FY2025▼ -3%
Net assets by fiscal year
FY2019$127K
FY2020$126K
FY2021$91K
FY2022$60K
FY2023$99K
FY2024$139K
FY2025$136K

From the FY2025 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CAmerican Legion
EINHdr · item D52-0824635
Exempt statusHdr · item I501(c)(19) · active
Ruling yearIRS BMFMar 1946
Year of formationHdr · item L1952
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CBowie, MD
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jamericanlegion.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.43 Management & general $0.57
Program services43%$68K
Management & general57%$92K
Total functional expensesLn 25$160K

Financial health

Is it on solid ground?

Surplus margin
+15%
revenue over expenses, this year▼ -28% vs prior filing year
Program spending
43%
of expenses reach programs▲ ×14 vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$137K
FY2025▼ -1%
Total assets by fiscal year
FY2019$129K
FY2020Not on file
FY2021Not on file
FY2022$69K
FY2023$101K
FY2024$139K
FY2025$137K
Total liabilities
$2K
FY2025
Total liabilities by fiscal year
FY2019$2K
FY2020Not on file
FY2021Not on file
FY2022$8K
FY2023$2K
FY2024$0
FY2025$2K
Revenue less expensesPt I · Ln 19$27K
Total assetsPt X · Ln 16$137K
Program-expense ratioPt IX · col B43%
Voting members of governing bodyPt I · Ln 3460
Independent voting membersPt I · Ln 4452

Balance Sheet

Part X · end of year
CashLn 1$135K
Total assetsLn 16$137K
Total liabilitiesLn 26$2K
Total net assetsLn 32$136K
Months of cash on handcomputed10.1

Statement of Revenue

Part VIII
Other revenue$153K · 81%
Contributions & grants$35K · 19%
Other revenue81%$153K
Contributions & grants19%$35K
— government grantsLn 1e$27K
Total revenueLn 12$188K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $137K · Operating expenses/yr $160K
10.3 months
Where the money goes
Program services
Program services $68K · Total expenses $160K
43%
Management & General
Management & general $92K · Total expenses $160K
57%
Fundraising
Fundraising $0 · Total expenses $160K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $6K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $35K · Total revenue $188K
19%
Government reliance
Government grants $27K · Total revenue $188K
14%
Earned-income share
Program service revenue $0 · Total revenue $188K
0%
Investment reliance
Investment income $0 · Total revenue $188K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $160K
0%
Growth & trend
Revenue growth (YoY)
This year $188K · Prior year $200K
-6%
Revenue CAGR
FY2019 $157K · FY2025 $188K
+3%
Net-asset trend (YoY)
End of year $136K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $188K · Expenses $160K
+15%
Liabilities-to-Assets
Total liabilities — · Total assets $137K
—
Net-asset ratio
Net assets $136K · Total assets $137K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $2K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $137K
1%
People & payroll
Highest Reported Total Compensation
Individual Herman Martin · Reported title Commander · Highest reported compensation $0 · Total expenses $160K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $63K · Total expenses $160K
39%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 43%——
Overhead ratio 57%——
Revenue growth -6%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Herman Martin
Commander
$0Pt VII · Sec A
Lawrence Bartman
Vice Commander
$0Pt VII · Sec A
Gerald Muller
Judge Advocate
$0Pt VII · Sec A
Alec Burgess
Exec Committee Member
$0Pt VII · Sec A
$0Pt VII · Sec A
See American Legion executive salaries →

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Governance & Policies

Part VI
  • 460Voting board membersPt VI · Ln 1a
  • 452Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNot reported
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Supports military members and veterans through community events, holiday parties, and charitable donations.

Provided by the organization

This section is blank until American Legion claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $8K of program spending, described in the organization's own filed words · FY2025.
01

Donations to VAMHCS, and Paralyzed Vets

$5Kprogram expense
02

Donation/support to our Post Family members following member veteran death.

$2Kprogram expense
03

Community Service donation to local Bowie Volunteer Fire Department - $1001, and Cheltenham VA cemetery Boys Camp - $100

$1Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $188K$160K-6% 990 PDF
FY2024 $200K$160K+8% 990 PDF
FY2023 $186K$130K+2% 990 PDF
FY2022 $182K$116K+366% 990 PDF
FY2021 $39K—-47% 990 PDF
FY2020 $74K—-53% 990 PDF
FY2019 $157K$189K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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