Nonprofit · EIN 52-0222816
AMERICAN LEGION
Also known as 13 FT CUMBERLAND
Tax-exempt · CUMBERLAND, MD 21502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $297,748 | $282,478 | $15,270 | $959,155 | $3,492 | $955,663 |
| December 31, 2023 | 990 | $274,421 | $318,384 | -$43,963 | $922,439 | $2,711 | $919,728 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $11,888
- Membership dues
- $11,888
- Program service revenue
- $0
- Investment income
- $35,033
- Net income from gaming
- $120,816
- Net income from sales of inventory
- $130,011
- Other revenue
- $250,827
Expenses
- Grants and similar amounts paid
- $15,676
- Other salaries and wages
- $100,676
- Salaries, compensation and benefits (total)
- $108,860
- Professional fundraising fees
- $0
- Legal fees
- $9
- Accounting fees
- $3,300
- Occupancy
- $40,678
- Depreciation
- $86
- Program services (functional)
- $282,478
Balance sheet and other
- Total assets, start of year
- $922,439
- Total assets, end of year
- $959,155
- Total liabilities, end of year
- $3,492
- Net assets, end of year
- $955,663
- Land, buildings and equipment
- $359,702
- Gross receipts
- $569,854
- Employees
- 9
- Volunteers
- 200
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF HOTCHKISS | COMMANDER Trustee or director, Officer | 10 | $0 |
| MARGARET STEEL | VICE COMMANDER Trustee or director, Officer | 10 | $0 |
| PETER KELLY | ADJUTANT Trustee or director, Officer | 30 | $0 |
| BOBBY KELLEY | HOUSE MANAGER Trustee or director | 30 | $0 |
| ROY STAFFORD | FINANCE OFFICE Trustee or director, Officer | 10 | $0 |
| DAVID HALL | CHAPLAIN Trustee or director, Officer | 10 | $0 |
| CHASE GREEN | SGT AT ARMS Trustee or director, Officer | 10 | $0 |
| MICHAEL HAYES | HISTORIAN Trustee or director, Officer | 10 | $0 |
| JEFF ROBBINETT | JUDGE ADVOCATE Trustee or director, Officer | 10 | $0 |
| MIKE MILLER | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| SEAN ODONNELL | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| BRIAN RICE | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| JAMES ZARGER | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF HOTCHKISS | COMMANDER Trustee or director, Officer | 10 | $0 |
| MARGARET STEEL | VICE COMMANDER Trustee or director, Officer | 10 | $0 |
| PETER KELLY | ADJUTANT Trustee or director, Officer | 30 | $0 |
| BOBBY KELLEY | HOUSE MANAGER Trustee or director | 30 | $0 |
| ROY STAFFORD | FINANCE OFFICE Trustee or director, Officer | 10 | $0 |
| DAVID HALL | CHAPLAIN Trustee or director, Officer | 10 | $0 |
| CHASE GREEN | SGT AT ARMS Trustee or director, Officer | 10 | $0 |
| MICHAEL HAYES | HISTORIAN Trustee or director, Officer | 10 | $0 |
| JEFF ROBBINETT | JUDGE ADVOCATE Trustee or director, Officer | 10 | $0 |
| MIKE MILLER | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| SEAN ODONNELL | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| BRIAN RICE | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
| JAMES ZARGER | EXEC COMMITTEE Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 206 E HARRISON ST, CUMBERLAND, MD 21502-3110
- Mailing address (990-N for 2025)
- 206 Harrison St, Cumberland MD 21502
- Principal officer (990 for 2024)
- PETER KELLY SR, PO BOX 1740, CUMBERLAND, MD 21502
- Principal officer (990-N for 2025)
- Beverly Hite, 206 E HARRISON ST, CUMBERLAND MD 21502
- Signed the 990
- PETER KELLY SR, TREASURER
- Phone
- (301) 722-1242
- Return prepared by
- RHR - JWR INC
Mission
TO UPHOLD THE CONSTITUTION OF THE UNITED STATES OF AMERICA. TO MAINTAIN LAW & ORDER AND FOSTER AND PROTECT AMERICANS, TO PRESERVE THE MEMORIES OF OUR VETERANS OF WAR.
Program accomplishments
- CONFERENCES, CONVENTIONS, AND MEETINGS
- BASEBALL FIELD
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0222816
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Beverly Hite | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Beverly Hite | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $297,748 | $282,478 | $959,155 | IRS |
| 990 | December 2023 | $274,421 | $318,384 | $922,439 | XML |
| 990 | December 2022 | $222,543 | $238,663 | $913,113 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-0222816).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0222816.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names PETER KELLY SR.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 13 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $297,748, expenses of $282,478 and total assets of $959,155 at year end.
Other nonprofits in CUMBERLAND
- ALLEGANY COUNTY HUMAN RESOURCES DEVELOPMENT COMMISSION INC EIN 52-6065754 · last filed 990 for 2025
- ARCHWAY STATION INC EIN 52-1191018 · last filed 990 for 2025
- FRIENDS AWARE INCORPORATED EIN 52-0785118 · last filed 990 for 2025
- ALLEGANY COMMUNITY COLLEGE FOUNDATION INC EIN 52-1308479 · last filed 990 for 2025
- RAY OF HOPE INC EIN 52-1564792 · last filed 990 for 2025
- WESTERN MARYLAND SCENIC RAILROAD DEVELOPMENT CORP EIN 52-1584622 · last filed 990 for 2024
- WESTERN MARYLAND AREA HEALTH EDUCATION CENTER EIN 52-1183533 · last filed 990 for 2025
- THE COMMUNITY TRUST FOUNDATION INC EIN 68-0629840 · last filed 990 for 2024