Nonprofit · EIN 52-6115670
AMERICAN LEGION
Also known as 278 KENT ISLAND
Tax-exempt · STEVENSVILLE, MD 21666
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $562,685 | $408,287 | $154,398 | $1,317,310 | $18,795 | $1,298,515 |
| December 31, 2024 | 990 | $450,573 | $386,001 | $64,572 | $1,166,369 | $22,252 | $1,144,117 |
| December 31, 2023 | 990 | $428,372 | $338,911 | $89,461 | $1,100,882 | $21,337 | $1,079,545 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $33,887
- Membership dues
- $24,754
- Program service revenue
- $0
- Investment income
- $10,173
- Net rental income
- -$87,374
- Net income from fundraising events
- $44,331
- Net income from gaming
- $398,799
- Net income from sales of inventory
- $147,333
- Other revenue
- $518,625
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $124,071
- Salaries, compensation and benefits (total)
- $139,126
- Professional fundraising fees
- $0
- Accounting fees
- $18,453
- Occupancy
- $86,719
- Travel
- $333
- Depreciation
- $38,720
Balance sheet and other
- Total assets, start of year
- $1,166,369
- Total assets, end of year
- $1,317,310
- Total liabilities, end of year
- $18,795
- Net assets, end of year
- $1,298,515
- Land, buildings and equipment
- $474,438
- Gross unrelated business income
- -$4,763
- Gross receipts
- $1,315,822
- Employees
- 11
- Volunteers
- 100
- Year formed
- 1959
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES LEWIS | COMMANDER Officer | 20 | $0 |
| JASON RUSTICELLI | 1ST VICE COM Officer | 20 | $0 |
| ANDREW BROWER | 2ND VICE COM Officer | 20 | $0 |
| JOHN GRIMES | 3RD VICE COM Officer | 20 | $0 |
| IAN CHITWOOD | FINANCE OFFI Officer | 20 | $0 |
| RICHARD RANDOLPH | ADJUTANT Officer | 20 | $0 |
| MARK KIRWAN | JUDGE ADVOCA Officer | 20 | $0 |
| JUSTIN KENNEDY | CHAPLAIN Officer | 20 | $0 |
| MIKE BARTOL | SGT AT ARMS Officer | 20 | $0 |
| JAY SULLIVAN | HISTORIAN Officer | 20 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON RUSTICELLI | COMMANDER Officer | 20 | $0 |
| CHUCK LEWIS | 2ND VICE COM Officer | 20 | $0 |
| JOHN GRIMES | 3RD VICE COM Officer | 20 | $0 |
| NIKKI RANDOLPH | FINANCE OFFI Officer | 20 | $0 |
| RICHARD RANDOLPH | ADJUTANT Officer | 20 | $0 |
| MARK KIRWAN | JUDGE ADVOCA Officer | 20 | $0 |
| MARK HAMILTON | CHAPLAIN Officer | 20 | $0 |
| IAN CHITWOOD | SGT AT ARMS Officer | 20 | $0 |
| NICK HOOVER | HISTORIAN Officer | 20 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON RUSTICELLI | COMMANDER Officer | 20 | $0 |
| CHUCK LEWIS | 2ND VICE COM Officer | 20 | $0 |
| JOHN GRIMES | 3RD VICE COM Officer | 20 | $0 |
| NIKKI RANDOLPH | FINANCE OFFI Officer | 20 | $0 |
| RICHARD RANDOLPH | ADJUTANT Officer | 20 | $0 |
| MARK KIRWAN | JUDGE ADVOCA Officer | 20 | $0 |
| MARK HAMILTON | CHAPLAIN Officer | 20 | $0 |
| IAN CHITWOOD | SGT AT ARMS Officer | 20 | $0 |
| NICK HOOVER | HISTORIAN Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 800 ROMANCOKE RD, STEVENSVILLE, MD 21666-2790
- In care of
- % ADJUTANT
- Principal officer (990 for 2025)
- CHARLES LEWIS, 800 ROMANCOKE ROAD, STEVENSVILLE, MD 21666
- Signed the 990
- CHARLES LEWIS, COMMANDER
- Phone
- (410) 643-2728
- Website
- HTTP://WWW.MDLEGION.ORG
- Return prepared by
- KRAM MCCARTHY AYERS & FROST LLC
Mission
AMERICAN LEGION
Program accomplishments
- PROMOTED SOCIAL WELFARE IN THE COMMUNITY THRU DONATIONS, DINNERS, SPORTING EVENTS, ETC
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
- 52-6115670
- 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)
- $1,317,310
- Income (IRS master file)
- $1,315,822
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $562,685 | $408,287 | $1,317,310 | XML |
| 990 | December 2024 | $450,573 | $386,001 | $1,166,369 | XML |
| 990 | December 2023 | $428,372 | $338,911 | $1,100,882 | XML |
| 990 | December 2022 | $401,231 | $342,371 | $1,012,552 | 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 52-6115670).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-6115670.
- 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 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 is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names CHARLES LEWIS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 10 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 $562,685, expenses of $408,287 and total assets of $1,317,310 at year end.
Other nonprofits in STEVENSVILLE
- CHESAPEAKE CHARITIES INC EIN 30-0254793 · last filed 990 for 2024
- LIGHTHOUSE CHRISTIAN ACADEMY EIN 52-2350997 · last filed 990 for 2025
- IRON STAR FOUNDATION EIN 99-4804859 · last filed 990 for 2025
- UNITED COMMUNITIES VOL FIRE DEPT INCORPORATED ROMANCOKE EIN 52-1345525 · last filed 990 for 2025
- EBEAUTY COMMUNITY EIN 45-3593527 · last filed 990 for 2025
- KINERA FOUNDATION INC EIN 46-2526311 · last filed 990 for 2024
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 52-1130392 · last filed 990 for 2026
- JAMES AND JOYCE GILES FOUNDATION EIN 81-4380924 · last filed 990-PF for 2024