Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 52-0222818

AMERICAN LEGION

Also known as 24 FARRADY

Tax-exempt · FROSTBURG, MD 21532

Financials

$189K$173K2023$195K$207K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$194,553$207,064-$12,511$415,061$4,342$410,719
December 31, 2023990$188,984$172,820$16,164$427,435$4,206$423,229
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$12,876
of which government grants
$3,407
Membership dues
$4,939
Program service revenue
$0
Investment income
$20,591
Net income from fundraising events
-$409
Net income from gaming
$87,170
Net income from sales of inventory
$65,528
Other revenue
$161,086

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$1,065
Other salaries and wages
$92,222
Salaries, compensation and benefits (total)
$99,720
Professional fundraising fees
$0
Accounting fees
$2,303
Program services (functional)
$207,064

Balance sheet and other

Total assets, start of year
$427,435
Total assets, end of year
$415,061
Total liabilities, end of year
$4,342
Net assets, end of year
$410,719
Publicly traded securities
$347,970
Net assets without donor restrictions
$410,719
Gross receipts
$284,755
Employees
18
Volunteers
25
State of legal domicile
MD

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.

NameTitleHours / weekCompensation
WES HARPERCOMMANDER/PRES
Officer
10$0
ROGER SHUTTLESADJUNCT
Officer
5$0
JASON MORGANTREASURER/FINA
Officer
10$0
IRVIN BUSKIRKJUDGE ADVOCATE
Officer
5$0
ROBERT CLARKCHAPLAIN
Officer
5$0
MELLISA RANKCOMMITTEE MEMB
Officer
5$0
THOMAS HAREHISTORIAN
Officer
5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
WES HARPERCOMMANDER/PRES
Officer
10$0
ROGER SHUTTLESADJUNCT
Officer
5$0
JASON MORGANTREASURER/FINA
Officer
10$0
IRVIN BUSKIRKJUDGE ADVOCATE
Officer
5$0
ROBERT CLARKCHAPLAIN
Officer
5$0
TOM HAREHISTORIAN
Officer
5$0
MELLISA RANKCOMMITTEE MEMB
Officer
5$0

Address and contacts

Address (IRS master file)
27 W MAIN ST, FROSTBURG, MD 21532-1301
Principal officer (990 for 2024)
JOHN MARTIN, 27 WEST MAIN STREET, FROSTBURG, MD 21532
Signed the 990
JASON MORGAN, TREASURER
Phone
(301) 689-5110
Return prepared by
HOHING AND LEWIS LLC

Mission

PROVIDE MEMBER AND COMMUNITY SUPPORT

990 for the year ended December 31, 2024

Program accomplishments

  • PROVIDE MEMBER AND COMMUNITY SUPPORT
    Expenses $207,064 · revenue $194,553

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-0222818
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$415,061
Income (IRS master file)
$284,755

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$194,553$207,064$415,061XML
990December 2023$188,984$172,820$427,435XML
990December 2022$157,101$157,273$413,104IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 52-0222818).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 52-0222818.
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 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICAN LEGION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 for the year ended December 2024.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 names JOHN MARTIN.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 7 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 $194,553, expenses of $207,064 and total assets of $415,061 at year end.

Other nonprofits in FROSTBURG

All nonprofits in FROSTBURG · Maryland