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American Legion

24 Farrady
  • Frostburg, MD
  • Tax-exempt since March 1946
  • EIN: 52-0222818

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$157k (2022)

Expenses
$157k (2022)

Total Assets
$413k (2022)

Total Liabilities
$6.04k (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$157,101
Expenses
$157,273
Net Income
-$172
Net Assets
$407,065
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,615
15.7%
Program Services $0
Investment Income $20,011
12.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $2,833
1.8%
Sales of Assets $0
Net Inventory Sales $55,672
35.4%
Other Revenue $9,297
5.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $59,800
38.0%
Assets/Debt
Total Assets $413,104
Total Liabilities $6,039
Net Assets $407,065
Compensation
Key Employees and Officers Compensation Related Other
Wes Harper (Commander/Pres) $0 $0 $0
Roger Shuttles (Adjunct) $0 $0 $0
Royce Douty (1 St Vice Comma) $0 $0 $0
Tom Hare (Historian) $0 $0 $0
Ron Labor (Chaplain) $0 $0 $0
Jason Morgan (Treasurer/Fina) $0 $0 $0
Roger Dress (2 Nd Vuce Comma) $0 $0 $0
Bob Clark (Sgt At Arms) $0 $0 $0
Ervin Buskirk (Judge Advocate) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 16, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$169,337
Expenses
$163,758
Net Income
$5,579
Net Assets
$407,237
Notable Sources of Revenue Percent of Total Revenue
Contributions $16,072
9.5%
Program Services $0
Investment Income $19,964
11.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $2,811
1.7%
Sales of Assets $9,056
5.3%
Net Inventory Sales $55,855
33.0%
Other Revenue $2,699
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $58,529
35.7%
Assets/Debt
Total Assets $413,781
Total Liabilities $6,544
Net Assets $407,237
Compensation
Key Employees and Officers Compensation Related Other
John Martin (Commander/Pres) $0 $0 $0
Michael Wade (Adjunct) $0 $0 $0
Irvin Buskirk (1 St Vice Comma) $0 $0 $0
Paul Biggs (Historian) $0 $0 $0
John Donaldson (Chaplain) $0 $0 $0
Royce Douty (Service Office) $0 $0 $0
Martin Lewis (Treasurer/Fina) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$160,099
Expenses
$161,630
Net Income
-$1,531
Net Assets
$401,658
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,340
9.0%
Program Services $0
Investment Income $15,862
9.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $100
0.1%
Net Fundraising $4,100
2.6%
Sales of Assets $7,619
4.8%
Net Inventory Sales $51,355
32.1%
Other Revenue $21,006
13.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $40,736
25.2%
Assets/Debt
Total Assets $411,098
Total Liabilities $9,440
Net Assets $401,658
Compensation
Key Employees and Officers Compensation Related Other
Wesley Harper (Commander/Pres) $0 $0 $0
Michael Wade (1 St Vice Comma) $0 $0 $0
Irvin Buskirk (2 Nd Vice Comma) $0 $0 $0
Donald Nixon (Judge Advocate) $0 $0 $0
John Martin (Adjunct/Secret) $0 $0 $0
Royce Douty (Service Office) $0 $0 $0
Martin Lewis (Treasurer/Fina) $0 $0 $0
John Donaldson (Chaplain) $0 $0 $0
Michael Kamauf (Sgt At Arms) $0 $0 $0
Wayne Conklin (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on July 6, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$149,555
Expenses
$142,370
Net Income
$7,185
Net Assets
$403,189
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,731
9.8%
Program Services $0
Investment Income $17,397
11.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $276
0.2%
Net Fundraising $5,279
3.5%
Sales of Assets $9,781
6.5%
Net Inventory Sales $61,453
41.1%
Other Revenue $7,417
5.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $52,046
36.6%
Assets/Debt
Total Assets $414,214
Total Liabilities $11,025
Net Assets $403,189
Compensation
Key Employees and Officers Compensation Related Other
Wesley Harper (Commander/Pres) $0 $0 $0
Michael Wade (1 St Vice Comma) $0 $0 $0
Irvin Buskirk (2 Nd Vice Comma) $0 $0 $0
Donald Nixon (Judge Advocate) $0 $0 $0
John Martin (Adjunct/Secret) $0 $0 $0
Royce Douty (Service Office) $0 $0 $0
Martin Lewis (Treasurer/Fina) $0 $0 $0
John Donaldson (Chaplain) $0 $0 $0
Michael Kamauf (Sgt At Arms) $0 $0 $0
Wayne Conklin (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on June 22, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$132,352
Expenses
$131,258
Net Income
$1,094
Net Assets
$396,003
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,550
11.0%
Program Services $0
Investment Income $20,651
15.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $100
0.1%
Net Fundraising $21,024
15.9%
Sales of Assets $7,178
5.4%
Net Inventory Sales $44,401
33.5%
Other Revenue $3,391
2.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $48,231
36.7%
Assets/Debt
Total Assets $407,018
Total Liabilities $11,015
Net Assets $396,003

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$126,137
Expenses
$145,611
Net Income
-$19,474
Net Assets
$394,908
Notable Sources of Revenue Percent of Total Revenue
Contributions $39,950
31.7%
Program Services $0
Investment Income $18,421
14.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $50
0.0%
Net Fundraising $30
0.0%
Sales of Assets $626
0.5%
Net Inventory Sales $48,455
38.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $42,572
29.2%
Assets/Debt
Total Assets $406,079
Total Liabilities $11,171
Net Assets $394,908

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$113,986
Expenses
$115,190
Net Income
-$1,204
Net Assets
$406,693
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,324
15.2%
Program Services $0
Investment Income $14,047
12.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $300
0.3%
Net Fundraising $14,030
12.3%
Sales of Assets -$84
Net Inventory Sales $44,081
38.7%
Other Revenue $4,038
3.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $41,284
35.8%
Assets/Debt
Total Assets $418,567
Total Liabilities $11,874
Net Assets $406,693

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$91,463
Expenses
$87,645
Net Income
$3,818
Net Assets
$30,449
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,892
3.2%
Program Services $0
Investment Income $2
0.0%
Net Fundraising $22,928
25.1%
Sales of Assets $0
Net Inventory Sales $39,720
43.4%
Other Revenue $17,770
19.4%
Assets/Debt
Total Assets $35,088
Total Liabilities $4,639
Net Assets $30,449

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$82,918
Expenses
$83,351
Net Income
-$433
Net Assets
$26,631
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,859
4.7%
Program Services $0
Investment Income $228
0.3%
Net Fundraising $12,834
15.5%
Sales of Assets $0
Net Inventory Sales $29,255
35.3%
Other Revenue $27,032
32.6%
Assets/Debt
Total Assets $31,246
Total Liabilities $4,615
Net Assets $26,631

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$71,965
Expenses
$80,099
Net Income
-$8,134
Net Assets
$27,064
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,893
2.6%
Program Services $0
Investment Income $343
0.5%
Net Fundraising $14,452
20.1%
Sales of Assets $0
Net Inventory Sales $36,036
50.1%
Other Revenue $10,519
14.6%
Assets/Debt
Total Assets $31,095
Total Liabilities $4,031
Net Assets $27,064

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$92,204
Expenses
$86,701
Net Income
$5,503
Net Assets
$35,198
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,584
9.3%
Program Services $0
Investment Income $290
0.3%
Net Fundraising $22,398
24.3%
Sales of Assets $0
Net Inventory Sales $38,010
41.2%
Other Revenue $11,146
12.1%
Assets/Debt
Total Assets $39,110
Total Liabilities $3,912
Net Assets $35,198

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$77,162
Expenses
$92,767
Net Income
-$15,605
Net Assets
$29,695
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $349
0.5%
Net Fundraising $21,998
28.5%
Sales of Assets $0
Net Inventory Sales $32,864
42.6%
Other Revenue $13,140
17.0%
Assets/Debt
Total Assets $34,129
Total Liabilities $4,434
Net Assets $29,695

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated