American Legion Post 23

Tax-deductible

Berlin, MD501(c)(19)EIN 52-0886530

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Support veterans, youth scholarships & athletics, local fire companies and other charities.

501(c)(19) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 20 volunteers and 3 employees.
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
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
3 of 5
filings with a surplus
Average surplus $5K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$311K
+94% vs prior year
Spent
$271K
To programs
100%
Net assets
$209K
By yearFY2021–FY2025
Revenue
$311K
FY2025▲ +94%
Revenue by fiscal year
FY2021$91K
FY2022$105K
FY2023$85K
FY2024$161K
FY2025$311K
Expenses
$271K
FY2025▲ +132%
Expenses by fiscal year
FY2021$138K
FY2022$90K
FY2023$115K
FY2024$117K
FY2025$271K
Net assets
$209K
FY2025▼ -53%
Net assets by fiscal year
FY2021$412K
FY2022$427K
FY2023$398K
FY2024$442K
FY2025$209K

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

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

100 cents of each dollar spent went to programs.

Program services 100% · $271K

Form 990 Part IX, line 25. Every line is in By the numbers.

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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
$0Pt VII · Sec A
1st Vice Commander
$0Pt VII · Sec A
2nd Vice Commander
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
Service Officer
$0Pt VII · Sec A
Executive Committee
$0Pt VII · Sec A
Executive Committee
$0Pt VII · Sec A
See American Legion Post 23 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

Supports veterans, youth scholarships, athletics, fire companies, and other charities.

Provided by the organization

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1 program service account for $271K of program spending, described in the organization's own filed words · FY2024.
01

Support veterans in hospitals, clinics, nursing homes, and homeless. Support youth in academics and athletics. Support local fire companies, hospitals and charities.

$271Kprogram expense

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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 · this organization's grantmaking
Grants paid · 4 grants · $30K · 2024–2024
Little League Baseball INCMD · FY2024$8,000
We Heart Berlin INCMD · FY2024$7,500
Diakonia INCMD · FY2024$6,190

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$311K
Ln 12
Other incomeLn 4–11$304K
Gifts and grantsLn 1h$6K
Investment incomeLn 3$2K
Money outPt IX
$271K
Ln 25
Programscol B$271K
Owns and owesPt X
$209K
net assets · Ln 32
Cash and savingsLn 1–2$171K
Total assetsLn 16$214K
LiabilitiesLn 26$5K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Investment incomeLn 3$2K
Other incomeLn 4–11$304K
Total revenueLn 12$311K
Assets in detailPt X, end of year
CashLn 1$95K
SavingsLn 2$76K
Cash and savings togetherLn 1–2$171K
Land, buildings, equipmentLn 10c$40K
Total assetsLn 16$214K
LiabilitiesLn 26$5K
Net assetsLn 32$209K
OperationsPt I, VI
EmployeesI 53
VolunteersI 620
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$126K$171K
Land, buildings, equipmentLn 10c$40K$40K
Total assetsLn 16$169K$214K
LiabilitiesLn 26$0$5K
Net assetsLn 32$169K$209K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$116K$116K
Other salaries and wagesLn 7$71K$71K
Payroll taxesLn 10$11K$11K
Management feesLn 11a$4K$4K
Legal feesLn 11b$75$75
Accounting feesLn 11c$2K$2K
Office expensesLn 13$355$355
Information technologyLn 14$1K$1K
OccupancyLn 16$30K$30K
Conferences, conventions and meetingsLn 19$147$147
Payments to affiliatesLn 21$5K$5K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$14K$14K
Total functional expensesLn 25$271K$271K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $311K$271K$40K$209K 990 PDF
FY2024 $161K$117K$44K$442K 990 PDF
FY2023 $85K$115K−$30K$398K 990 PDF
FY2022 $105K$90K$15K$427K 990 PDF
FY2021 $91K$138K−$47K$412K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $311,235 across 4 lines filed
Lines not itemized here account for $303,955 of total revenue; see the IRS return.
VIII-1b Membership dues$5,740
VIII-1h Total contributions, gifts and grants$5,740
VIII-3 Investment incomeExcluded from tax $1,540$1,540
VIII-12 Total revenueRelated to mission $303,955 · Unrelated business $0 · Excluded from tax $1,540$311,235
Part IX · Statement of functional expenses $270,909 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $115,550$115,550
IX-7 Other salaries and wagesPrograms $71,000$71,000
IX-10 Payroll taxesPrograms $10,643$10,643
IX-11a Management feesPrograms $4,050$4,050
IX-11b Legal feesPrograms $75$75
IX-11c Accounting feesPrograms $1,850$1,850
IX-13 Office expensesPrograms $355$355
IX-14 Information technologyPrograms $1,313$1,313
IX-16 OccupancyPrograms $29,933$29,933
IX-19 Conferences, conventions and meetingsPrograms $147$147
IX-21 Payments to affiliatesPrograms $4,507$4,507
IX-22 Depreciation, depletion and amortizationPrograms $15,750$15,750
IX-23 InsurancePrograms $2,148$2,148
IX-24 Other expenses (24a–d)Programs $13,588$13,588
IX-25 Total functional expensesPrograms $270,909 · Management $0 · Fundraising $0$270,909
Part X · Balance sheet $214,481 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $61,328$94,750
X-2 Savings and temporary cash investmentsStart of year $64,746$76,451
X-8 Inventories for sale or useStart of year $2,869$3,280
X-10c Land, buildings and equipment, netStart of year $40,000$40,000
X-16 Total assetsStart of year $168,943$214,481
X-25 Other liabilitiesStart of year $0$5,212
X-26 Total liabilitiesStart of year $0$5,212
X-32 Total net assets or fund balancesStart of year $168,943$209,269
X-33 Total liabilities and net assetsStart of year $168,943$214,481
Part XI · Reconciliation of net assets $209,269 net assets at year end
XI-1 Total revenue$311,235
XI-2 Total expenses$270,909
XI-3 Revenue less expenses$40,326
XI-4 Net assets at start of year$168,943
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$209,269

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

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