Nonprofit · EIN 52-0734467
AMERICAN LEGION
Also known as 194 MASON-DIXON
Tax-exempt · RISING SUN, MD 21911
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $425,154 | $257,061 | $168,093 | $1,518,755 | $103,543 | $1,415,212 |
| June 30, 2024 | 990 | $369,835 | $393,857 | -$24,022 | $1,356,997 | $109,878 | $1,247,119 |
| June 30, 2023 | 990 | $371,796 | $395,312 | -$23,516 | $1,358,816 | $87,675 | $1,271,141 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $19,114
- of which government grants
- $3,768
- Membership dues
- $15,346
- Program service revenue
- $114,234
- Investment income
- $5,361
- Net rental income
- $3,250
- Net income from gaming
- $226,663
- Net income from sales of inventory
- $41,304
- Other revenue
- $286,445
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $102,247
- Salaries, compensation and benefits (total)
- $110,484
- Professional fundraising fees
- $0
- Occupancy
- $94,920
- Travel
- $2,388
Balance sheet and other
- Total assets, start of year
- $1,356,997
- Total assets, end of year
- $1,518,755
- Total liabilities, end of year
- $103,543
- Net assets, end of year
- $1,415,212
- Land, buildings and equipment
- $1,030,728
- Publicly traded securities
- $142,762
- Net assets without donor restrictions
- $1,415,212
- Gross receipts
- $774,858
- Employees
- 5
- Year formed
- 1947
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES PARKER | COMMANDER Officer | – | $0 |
| RAY CONGER | 1ST VICE COM Officer | – | $0 |
| ROGER BALL | 2ND VICE COM Officer | – | $0 |
| MARTY WEAVER | 3RD VICE COM Officer | – | $0 |
| JEFF HUGHES | FINANCE OFFI Officer | – | $0 |
| RUSSEL GULICK | CHAPLAIN Officer | – | $0 |
| GLEN BEARES | ADJUTANT Officer | – | $0 |
| ROBERT BARBEN | SGT-AT-ARMS Officer | – | $0 |
| DANIEL MCLAUGHLIN | SERVICE OFFI Officer | – | $0 |
| FRANK MORGAN | JUDGE ADVOCA Officer | – | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| T NEIL ELLER | COMMANDER Officer | – | $0 |
| ROGER BALL | 1ST VICE COM Officer | – | $0 |
| JOHN J EVANS | 2ND VICE COM Officer | – | $0 |
| ROBERT BURLIN | 3RD VICE COM Officer | – | $0 |
| JEFF HUGHES | FINANCE OFFI Officer | – | $0 |
| RUSSEL GULICK | CHAPLAIN Officer | – | $0 |
| JOE BRADFORD | HISTORIAN Officer | – | $0 |
| FRANK MORGAN | SGT-AT-ARMS Officer | – | $0 |
| DANIEL MCLAUGHLIN | SERVICE OFFI Officer | – | $0 |
| JAMES PARKER | JUDGE ADVOCA Officer | – | $0 |
| TOM HAWK | SENIOR COLOR Officer | – | $0 |
990 for the year ended June 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN THOMPSON | COMMANDER Officer | – | $0 |
| NEIL ELLER | 1ST VICE COM Officer | – | $0 |
| ROGER BALL | 2ND VICE COM Officer | – | $0 |
| BOBBY BURLIN | 3RD VICE COM Officer | – | $0 |
| JEFF HUGHES | FINANCE OFFI Officer | – | $0 |
| GEORGE REMHOF | ADJUTANT Officer | – | $0 |
| DAVID BRADFORD | CHAPLAIN Officer | – | $0 |
| FRANK MORGAN | SGT-AT-ARMS Officer | – | $0 |
| JOE BRADFORD | HISTORIAN Officer | – | $0 |
| JOHN J EVANS | JUDGE ADVOCA Officer | – | $0 |
| TOM HAWK | SENIOR COLOR Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 338 E MAIN ST, RISING SUN, MD 21911-1814
- Principal officer (990 for 2024)
- JEFF HUGHES, 388 EAST MAIN STREET, RISING SUN, MD 21911
- Signed the 990
- JEFF HUGHES, FINANCE OFFICER
- Phone
- (410) 658-9078
- Return prepared by
- WAGNER & ASSOCIATES CPA LLC
Mission
THIS PATRIOTIC VETERANS ORGANIZATION IS DEVOTED TO MUTUAL HELFULNESS. IT IS COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN THE COMMUNITY ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY AND CONTINUED DEVOTION TO FELLOW SERVICE MEMBERS AND VETERANS.
Program accomplishments
- DONATIONS FROM GAMING ACTIVITIES AND COMMUNITY RECONIZING THE AMERICANISM OF THE VETERANS
- BAR AND KITCHEN OPERATIONS PROVIDE A PLACE FOR VETERANS TO ENJOY THE COMRADERIE OF THEIR COLLEGUES AND FRIENDS IN A WAY TO SHOW THEIR PATRIOTISM AND AMERICANISM.
- THE COSTS OF PROVIDING A PLACE FOR COMMUNITY GATHERINGS AND VETERANS TO COME TOGETHER TO SHOW AMERICANISM.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0734467
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,518,755
- Income (IRS master file)
- $774,858
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $425,154 | $257,061 | $1,518,755 | XML |
| 990 | June 2024 | $369,835 | $393,857 | $1,356,997 | XML |
| 990 | June 2023 | $371,796 | $395,312 | $1,358,816 | XML |
| 990 | June 2022 | $386,435 | $468,463 | $1,363,612 | IRS |
| 990 | June 2021 | – | – | – | 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 52-0734467).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0734467.
- 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 June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names JEFF HUGHES.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $425,154, expenses of $257,061 and total assets of $1,518,755 at year end.
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