Nonprofit · EIN 52-0886530
AMERICAN LEGION POST 23
Also known as 123 BOGGS-DISHAROON
Tax-exempt · BERLIN, MD 21811
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $311,235 | $270,909 | $40,326 | $214,481 | $5,212 | $209,269 |
| March 31, 2024 | 990 | $160,714 | $116,603 | $44,111 | $441,672 | $0 | $441,672 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $5,740
- Membership dues
- $5,740
- Program service revenue
- $0
- Investment income
- $1,540
- Net income from gaming
- $222,320
- Net income from sales of inventory
- $81,635
- Other revenue
- $303,955
Expenses
- Grants and similar amounts paid
- $115,550
- Other salaries and wages
- $71,000
- Salaries, compensation and benefits (total)
- $81,643
- Professional fundraising fees
- $0
- Legal fees
- $75
- Accounting fees
- $1,850
- Occupancy
- $29,933
- Depreciation
- $15,750
- Program services (functional)
- $270,909
Balance sheet and other
- Total assets, start of year
- $168,943
- Total assets, end of year
- $214,481
- Total liabilities, end of year
- $5,212
- Net assets, end of year
- $209,269
- Land, buildings and equipment
- $40,000
- Gross receipts
- $401,473
- Employees
- 3
- Volunteers
- 15
- Year formed
- 1936
- 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 March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VINCENT J HOLLOWAY JR | HISTORIAN Officer | 2 | $0 |
| TOM HENMAN | 1ST VICE COMMANDER Officer | 1 | $0 |
| DANIEL PUSEY | 2ND VICE COMMANDER Officer | 1 | $0 |
| RAY JANVIER | ADJUTANT Officer | 1 | $0 |
| PAUL HANNIGAN | FINANCE OFFICER Officer | 12 | $0 |
| BILL GREENWOOD | SERVICE OFFICER Officer | 2 | $0 |
| JAMES QUILLEN | EXECUTIVE COMMITTEE Officer | 2 | $0 |
| RODGER DAVIS | EXECUTIVE COMMITTEE Officer | 2 | $0 |
| FREDDY SCOTT | COMMANDER Officer | 8 | $0 |
| STEVE TYLER | EXECUTIVE COMMITTEE Officer | 2 | $0 |
990 for the year ended March 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VINCENT J HOLLOWAY JR | COMMANDER Officer | 8 | $0 |
| COLBY BUNTING | 1ST VICE COMMANDER Officer | 1 | $0 |
| DANIEL PUSEY | 2ND VICE COMMANDER Officer | 1 | $0 |
| JAMES HAYNES V | ADJUTANT Officer | 1 | $0 |
| JAMES H HOLLER | FINANCE OFFICER Officer | 12 | $0 |
| BILL GREENWOOD | SERVICE OFFICER Officer | 2 | $0 |
| JAMES QUILLEN | EXECUTIVE COMMITTEE Officer | 2 | $0 |
| RODGER DAVIS | EXECUTIVE COMMITTEE Officer | 2 | $0 |
| FREDDY SCOTT | EXECUTIVE COMMITTEE Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 136, BERLIN, MD 21811-0136
- Principal officer (990 for 2024)
- FREDDY SCOTT, PO BOX 136, BERLIN, MD 21811
- Signed the 990
- FREDDIE SCOTT, EXECUTIVE COMMITTEE
- Phone
- (410) 641-6530
- Return prepared by
- PKS & COMPANY PA
Mission
SUPPORT VETERANS IN HOSPITALS, CLINICS, NURSING HOMES, AND HOMELESS. SUPPORT YOUTH IN ACADEMICS AND ATHLETICS. SUPPORT LOCAL FIRE COMPANIES, HOSPITALS AND CHARITIES.
Program accomplishments
- SUPPORT VETERANS IN HOSPITALS, CLINICS, NURSING HOMES, AND HOMELESS. SUPPORT YOUTH IN ACADEMICS AND ATHLETICS. SUPPORT LOCAL FIRE COMPANIES, HOSPITALS AND CHARITIES.Expenses $270,909 · revenue $303,955
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0886530
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $214,481
- Income (IRS master file)
- $401,473
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $311,235 | $270,909 | $214,481 | XML |
| 990 | March 2024 | $160,714 | $116,603 | $441,672 | XML |
| 990 | March 2023 | $85,181 | $114,720 | $397,561 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 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 52-0886530).
Questions about AMERICAN LEGION POST 23
- What is the EIN of AMERICAN LEGION POST 23?
- The employer identification number (EIN) of AMERICAN LEGION POST 23 is 52-0886530.
- Is AMERICAN LEGION POST 23 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION POST 23 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 POST 23 due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION POST 23 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of AMERICAN LEGION POST 23?
- The 990 for the year ended March 31, 2025 names FREDDY SCOTT.
- Who are the officers and directors of AMERICAN LEGION POST 23?
- The 990 for the year ended March 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 23 have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $311,235, expenses of $270,909 and total assets of $214,481 at year end.
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