American Legion Post 18

IRS exemption revoked

Cameron, WV501(c)(19)Since 1929EIN 55-0322730Revenue $98K in FY2025

On file with the IRSPo Box 235, 26033-0235 · Cameron, WVTax-exempt since Mar 1946

This page gets seen. Tell your story. Claim this org.

A patriotic veterans organization devoted to mutual helpfulness and committed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers.

46¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
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
5 of 6
filings with a surplus
Average surplus $28K a year · 22% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
27 mo
of spending, in cash
Looks good: 26.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$478
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$98K
-46% vs prior year
Spent
$52K
To programs
46%
Net assets
$184K
By yearFY2020–FY2025
Revenue
$98K
FY2025▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2020$97K
FY2021$134K
FY2022$123K
FY2023$130K
FY2024$181K
FY2025$98K
Expenses
$52K
FY2025▼ -50%
Tap a bar for its year
Expenses by fiscal year
FY2020$99K
FY2021$109K
FY2022$112K
FY2023$119K
FY2024$104K
FY2025$52K
Net assets
$184K
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$137K
FY2021$162K
FY2022$173K
FY2023$184K
FY2024$181K
FY2025$184K

From the FY2025 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2018

Is it real?

No. The IRS revoked its tax exemption. 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

46 cents of each dollar spent went to programs.

Program services 46% · $24K Management & general 39% · $21K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
1st Vice Commander
$0Pt VII · Sec A
Adjutant
$0Pt VII · Sec A
Commander
$0Pt VII · Sec A
Finance Officer
$0Pt VII · Sec A
See American Legion Post 18 executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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 veterans and national security.

Questions for American Legion Post 18

Tap to ask. American Legion Post 18 sees how many people are interested.

Your first name shows with your question. American Legion Post 18 answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

2 programs · $24K · in their own filed words · FY2025
01

A patriotic veterans organization devoted to mutual helpfulness and committed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers.

$24Kprogram expense
02

Restoring a local building to replicate the style and appearance of the original baltimore and ohio railway depots. The interior will be remodeled to include social areas, offices, a kitche, bathrooms, and a large community social hall. The hope is that the structure will become the centerpiece of "main strret" downtown revitalization.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$98K
Ln 12
Other incomeLn 4–11$77K
Gifts and grantsLn 1h$18K
Investment incomeLn 3$2K
Money outPt IX
$52K
Ln 25
Programscol B$24K
Managementcol C$21K
Owns and owesPt X
$184K
net assets · Ln 32
Cash and savingsLn 1–2$117K
Total assetsLn 16$185K
LiabilitiesLn 26$478
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Investment incomeLn 3$2K
Other incomeLn 4–11$77K
Gains on assetsLn 7−$27
Total revenueLn 12$98K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$51K
Cash and savings togetherLn 1–2$117K
Land, buildings, equipmentLn 10c$68K
Total assetsLn 16$185K
LiabilitiesLn 26$478
Net assetsLn 32$184K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
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$106K$117K
Land, buildings, equipmentLn 10c$75K$68K
Total assetsLn 16$181K$185K
LiabilitiesLn 26$735$478
Net assetsLn 32$181K$184K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$5K$5K
OccupancyLn 16$7K$7K
InterestLn 20$1$1
Payments to affiliatesLn 21$4K$4K
Depreciation, depletion and amortizationLn 22$8K
Other expenses (24a–d)Ln 24$16K$13K$3K
All other expensesLn 24e$715$715
Total functional expensesLn 25$52K$24K$21K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $98K$52K$45K$184K 990 PDF
FY2024 $181K$104K$76K$181K 990 PDF
FY2023 $130K$119K$11K$184K 990 PDF
FY2022 $123K$112K$11K$173K 990 PDF
FY2021 $134K$109K$25K$162K 990 PDF
FY2020 $97K$99K−$2K$137K 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 (6 parts)
Part I · Summary $97,938 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,806$18,218
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,161$2,265
I-11 Other revenuePrior year $150,628$77,455
I-12 Total revenuePrior year $180,595$97,938
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $43,198$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $61,099$52,500
I-18 Total expensesPrior year $104,297$52,500
I-19 Revenue less expensesPrior year $76,298$45,438
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $97,938 across 7 lines filed
Lines not itemized here account for $71,825 of total revenue; see the IRS return.
VIII-1b Membership dues$3,758
VIII-1f All other contributions, gifts and grants$14,460
VIII-1h Total contributions, gifts and grants$18,218
VIII-3 Investment incomeRelated to mission $2,292$2,292
VIII-7 Net gain or loss on sales of assetsRelated to mission −$27−$27
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,630$5,630
VIII-12 Total revenueRelated to mission $79,720 · Unrelated business $0 · Excluded from tax $0$97,938
Part IX · Statement of functional expenses $52,500 across 10 lines filed
IX-11c Accounting feesManagement $7,500$7,500
IX-11g Other fees for servicesManagement $2,318$2,318
IX-12 Advertising and promotionManagement $2,070$2,070
IX-13 Office expensesManagement $5,331$5,331
IX-16 OccupancyPrograms $6,909$6,909
IX-20 InterestPrograms $1$1
IX-21 Payments to affiliatesPrograms $4,061$4,061
IX-22 Depreciation, depletion and amortization$7,911
IX-24 Other expenses (24a–d)Programs $13,061 · Management $2,623$15,684
IX-24e All other expensesManagement $715$715
IX-25 Total functional expensesPrograms $24,032 · Management $20,557 · Fundraising $0$52,500
Part X · Balance sheet $184,644 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $99,341$66,265
X-2 Savings and temporary cash investmentsStart of year $6,564$50,857
X-10c Land, buildings and equipment, netStart of year $75,460$67,522
X-16 Total assetsStart of year $181,365$184,644
X-17 Accounts payable and accrued expensesStart of year $735$478
X-26 Total liabilitiesStart of year $735$478
X-32 Total net assets or fund balancesStart of year $180,630$184,166
X-33 Total liabilities and net assetsStart of year $181,365$184,644
Part XI · Reconciliation of net assets $184,166 net assets at year end
XI-1 Total revenue$97,938
XI-2 Total expenses$52,500
XI-3 Revenue less expenses$45,438
XI-4 Net assets at start of year$180,630
XI-9 Other changes in net assets−$41,902
XI-10 Net assets at end of year$184,166

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.