Nonprofit · EIN 52-0576112
AMERICAN LEGION
Also known as 10 BOONSBORO POST
Tax-exempt · BOONSBORO, MD 21713
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $498,436 | $487,756 | $10,680 | $801,021 | $64,704 | $736,317 |
| December 31, 2024 | 990 | $578,889 | $508,179 | $70,710 | $773,757 | $48,120 | $725,637 |
| December 31, 2023 | 990 | $279,738 | $368,485 | -$88,747 | $697,347 | $42,420 | $654,927 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $25,946
- Program service revenue
- $16,147
- Investment income
- $0
- Net income from fundraising events
- $2,626
- Net income from gaming
- $480,854
- Net income from sales of inventory
- -$43,416
- Other revenue
- $456,343
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $140,996
- Salaries, compensation and benefits (total)
- $181,973
- Professional fundraising fees
- $0
- Accounting fees
- $20,044
- Occupancy
- $114,483
- Depreciation
- $45,106
- Program services (functional)
- $442,650
Balance sheet and other
- Total assets, start of year
- $773,757
- Total assets, end of year
- $801,021
- Total liabilities, end of year
- $64,704
- Net assets, end of year
- $736,317
- Land, buildings and equipment
- $447,971
- Gross receipts
- $1,635,031
- Employees
- 0
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD MOATS | Commander Officer | 0 | $0 |
| JIM SCOFIELD | Vice Commander Officer | 0 | $0 |
| JOE LAOS | Secretary Officer | 0 | $0 |
| LARRY ROWE | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD MOATS | Commander Officer | 0 | $0 |
| JIM SCOFIELD | Vice Commander Officer | 0 | $0 |
| JOE LAOS | Secretary Officer | 0 | $0 |
| CLARK PRICE | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD MOATS | Commander Officer | 0 | $0 |
| JIM SCOFIELD | Vice Commander Officer | 0 | $0 |
| JOE LAOS | Secretary Officer | 0 | $0 |
| CLARK PRICE | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 710 N MAIN ST, BOONSBORO, MD 21713-1051
- Signed the 990
- CLARK PRICE, Treasurer
- Phone
- (301) 432-5695
- Return prepared by
- Michele R Shaffer CPA
Mission
OPERATION OF A VETERANS ORGANIZATION
Program accomplishments
- OPERATION OF A VETERANS ORGANIZATION
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0576112
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $801,021
- Income (IRS master file)
- $1,635,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $498,436 | $487,756 | $801,021 | IRS |
| 990 | December 2024 | $578,889 | $508,179 | $773,757 | XML |
| 990 | December 2023 | $279,738 | $368,485 | $697,347 | XML |
| 990 | December 2022 | $365,247 | $357,082 | $776,683 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 52-0576112).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0576112.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19).
- 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 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 for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $498,436, expenses of $487,756 and total assets of $801,021 at year end.
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