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American Legion

55 Dept Of West Virginia

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
$585k (2024)

Expenses
$614k (2024)

Total Assets
$2.74M (2024)

Total Liabilities
$0 (2024)

Years with multiple filings
Source: Form 990 tax filings from 2011 to 2024

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 June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$585,237
Expenses
$613,561
Net Income
-$28,324
Net Assets
$2,741,677
Notable Sources of Revenue Percent of Total Revenue
Contributions $393,847
67.3%
Program Services $0
Investment Income $78,240
13.4%
Bond Proceeds $0
Royalties $0
Rental Property Income -$6,544
Net Fundraising $0
Sales of Assets $53,471
9.1%
Net Inventory Sales $0
Other Revenue $69,798
11.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,750
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $64,950
10.6%
Assets/Debt
Total Assets $2,741,677
Total Liabilities $0
Net Assets $2,741,677
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $40,750 $0 $0
Matthew Sampson (Commander) $0 $0 $0
Brian Krabbe (Vice Commander) $0 $0 $0
Rich Fraysier (Vice Commander) $0 $0 $0
Rich Crumm (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robin Singleton (Historian) $0 $0 $0
Richard Little Ii (Sgt At Arms) $0 $0 $0
Joe Malcom (Asst Sgt At Arms) $0 $0 $0
Dick Battista (Asst Sgt At Arms) $0 $0 $0
Jeff Wisley (Membership Chairman) $0 $0 $0
Mike Wallace (Membership Vice Chairman) $0 $0 $0
Rana Stephens (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
Tony Setley (Chaplain) $0 $0 $0
David Robinson (Asst. Service Officer) $0 $0 $0
Michael Immel (Service Officer) $0 $0 $0
John George (Asst Sgt At Arms) $0 $0 $0
Rana Stephens (Membership Vice President) $0 $0 $0
Doug Robinson (Asst. Service Officer) $0 $0 $0

Document Links

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$496,564
Expenses
$583,857
Net Income
-$87,293
Net Assets
$2,562,228
Notable Sources of Revenue Percent of Total Revenue
Contributions $320,817
64.6%
Program Services $0
Investment Income $77,018
15.5%
Bond Proceeds $0
Royalties $0
Rental Property Income -$18,579
Net Fundraising $0
Sales of Assets $43,116
8.7%
Net Inventory Sales $16,578
3.3%
Other Revenue $58,676
11.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $60,090
10.3%
Assets/Debt
Total Assets $2,562,228
Total Liabilities $0
Net Assets $2,562,228
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $40,000 $0 $0
Tom Hicks (Commander) $0 $0 $0
Howard Keith Brown (Vice Commander) $0 $0 $0
Edward Walker (Vice Commander) $0 $0 $0
Michael Immel (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robin Singleton (Historian) $0 $0 $0
David Yeater (Sgt At Arms) $0 $0 $0
Robert Joseph (Asst Sgt At Arms) $0 $0 $0
David Robinson (Asst Sgt At Arms) $0 $0 $0
Matthew Samson (Membership Chairman) $0 $0 $0
Greg Mc Croskey (Membership Vice Chairman) $0 $0 $0
Rana Stephens (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
David Bush (Chaplain) $0 $0 $0
Robbie Robinson (Asst. Service Officer) $0 $0 $0
Mike Immel (Service Officer) $0 $0 $0
Robert Dunlap (Asst Sgt At Arms) $0 $0 $0
Benny Mullens (Membership Vice President) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$654,319
Expenses
$619,143
Net Income
$35,176
Net Assets
$2,622,748
Notable Sources of Revenue Percent of Total Revenue
Contributions $457,896
70.0%
Program Services $0
Investment Income $68,931
10.5%
Bond Proceeds $0
Royalties $0
Rental Property Income -$10,125
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $131,858
20.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
6.5%
Professional Fundraising Fees $0
Other Salaries and Wages $63,059
10.2%
Assets/Debt
Total Assets $2,622,748
Total Liabilities $0
Net Assets $2,622,748
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $40,000 $0 $0
William Haught (Commander) $0 $0 $0
Charley Straley (Vice Commander) $0 $0 $0
Jeff Wilsey (Vice Commander) $0 $0 $0
Theo Chambers (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robin Singleton (Historian) $0 $0 $0
Richard Crumm (Sgt At Arms) $0 $0 $0
Mike Immel (Asst Sgt At Arms) $0 $0 $0
John Groves (Asst Sgt At Arms) $0 $0 $0
Ellis J Vest Jr (Membership Chairman) $0 $0 $0
Tom Willis (Membership Vice Chairman) $0 $0 $0
Delbert Brannon (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
David Bush (Chaplain) $0 $0 $0
Doug Robinson (Asst. Service Officer) $0 $0 $0
Robbie Robinson (Service Officer) $0 $0 $0
Bob Bragg (Asst Sgt At Arms) $0 $0 $0
Matt Sampson (Membership Vice President) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$493,116
Expenses
$507,818
Net Income
-$14,702
Net Assets
$2,787,490
Notable Sources of Revenue Percent of Total Revenue
Contributions $374,924
76.0%
Program Services $0
Investment Income $67,754
13.7%
Bond Proceeds $0
Royalties $0
Rental Property Income -$27,987
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $64,177
13.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $103,288
20.3%
Assets/Debt
Total Assets $2,787,490
Total Liabilities $0
Net Assets $2,787,490
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $38,175 $0 $0
John Powell (Commander) $0 $0 $0
Tom Hansen (Vice Commander) $0 $0 $0
Brian Krabbe (Vice Commander) $0 $0 $0
Matt Sampson (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robin Singleton (Historian) $0 $0 $0
Howard Brown (Sgt At Arms) $0 $0 $0
William Bailey (Asst Sgt At Arms) $0 $0 $0
Frank Mellie (Asst Sgt At Arms) $0 $0 $0
Tom Hicks (Membership Chairman) $0 $0 $0
William Haught (Membership Vice Chairman) $0 $0 $0
Ellis J Vest Jr (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
David Bush (Chaplain) $0 $0 $0
Doug Robinson (Asst. Service Officer) $0 $0 $0
Robbie Robinson (Service Officer) $0 $0 $0
Donald Lambert (Asst Sgt At Arms) $0 $0 $0
Jeff Wisley (Membership Vice President) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$520,260
Expenses
$531,762
Net Income
-$11,502
Net Assets
$2,394,916
Notable Sources of Revenue Percent of Total Revenue
Contributions $402,434
77.4%
Program Services $0
Investment Income $78,651
15.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$29,737
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $5,436
1.0%
Other Revenue $51,223
9.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $102,622
19.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,394,916
Total Liabilities $0
Net Assets $2,394,916
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $40,074 $0 $0
Barbara Burdette (Commander) $0 $0 $0
Ken Moneagle (Vice Commander) $0 $0 $0
William Haught (Vice Commander) $0 $0 $0
Gary Johgrass (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robert Speaks (Historian) $0 $0 $0
Matt Sampson (Sgt At Arms) $0 $0 $0
Michael Birch (Asst Sgt At Arms) $0 $0 $0
Tom Willis (Asst Sgt At Arms) $0 $0 $0
Dan Chandler (Membership Chairman) $0 $0 $0
Donnie Lambert (Membership Vice Chairman) $0 $0 $0
Robin Shingleton (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
Howard G Malin (Chaplain) $0 $0 $0
Doug Robinson (Asst. Service Officer) $0 $0 $0
Robbie Robinson (Service Officer) $0 $0 $0

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$605,999
Expenses
$588,218
Net Income
$17,781
Net Assets
$2,443,754
Notable Sources of Revenue Percent of Total Revenue
Contributions $439,747
72.6%
Program Services $0
Investment Income $78,864
13.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$27,987
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $7,134
1.2%
Other Revenue $93,645
15.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $110,212
18.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,443,754
Total Liabilities $0
Net Assets $2,443,754
Compensation
Key Employees and Officers Compensation Related Other
Miles Epling (Department Adjutant) $40,000 $0 $8,000
William Combs (Commander) $0 $0 $0
Tom Hicks (Vice Commander) $0 $0 $0
Dan Chandler (Vice Commander) $0 $0 $0
Mike Immel (Vice Commander) $0 $0 $0
Richard H Davison (Judge Advocate) $0 $0 $0
Robin Shingleton (Historian) $0 $0 $0
Cliff Shingleton (Sgt At Arms) $0 $0 $0
Delbert Brannon (Asst Sgt At Arms) $0 $0 $0
Dave Yeater (Asst Sgt At Arms) $0 $0 $0
Robbie Robinson (Asst Sgt At Arms) $0 $0 $0
Barbara Burdette (Membership Chairman) $0 $0 $0
Brian Krabbe (Membership Vice Chairman) $0 $0 $0
William Haught (Membership Vice Chairman) $0 $0 $0
William Kile (Nec) $0 $0 $0
Frank Cooley (Alternate Nec) $0 $0 $0
David Bush (Chaplain) $0 $0 $0
Doug Robinson (Asst. Service Officer) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$598,863
Expenses
$608,986
Net Income
-$10,123
Net Assets
$2,363,633
Notable Sources of Revenue Percent of Total Revenue
Contributions $475,804
79.5%
Program Services $0
Investment Income $72,526
12.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$6,756
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $10,138
1.7%
Other Revenue $33,696
5.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $108,545
17.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,363,633
Total Liabilities $0
Net Assets $2,363,633

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$697,064
Expenses
$613,223
Net Income
$83,841
Net Assets
$2,397,791
Notable Sources of Revenue Percent of Total Revenue
Contributions $485,233
69.6%
Program Services $0
Investment Income $99,744
14.3%
Bond Proceeds $0
Royalties $0
Rental Property Income -$21,085
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $118,692
17.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $108,545
17.7%
Assets/Debt
Total Assets $2,397,791
Total Liabilities $0
Net Assets $2,397,791

Document Links

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$510,041
Expenses
$604,253
Net Income
-$94,212
Net Assets
$2,270,544
Notable Sources of Revenue Percent of Total Revenue
Contributions $385,261
75.5%
Program Services $83
0.0%
Investment Income $63,913
12.5%
Bond Proceeds $0
Royalties $0
Rental Property Income -$5,185
Net Fundraising $55,526
10.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,443
2.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $107,378
17.8%
Assets/Debt
Total Assets $2,270,544
Total Liabilities $0
Net Assets $2,270,544

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$512,231
Expenses
$550,267
Net Income
-$38,036
Net Assets
$2,327,844
Notable Sources of Revenue Percent of Total Revenue
Contributions $381,552
74.5%
Program Services $26,790
5.2%
Investment Income $77,865
15.2%
Bond Proceeds $0
Royalties $0
Rental Property Income -$14,193
Net Fundraising $2,049
0.4%
Sales of Assets $0
Net Inventory Sales $8,009
1.6%
Other Revenue $30,159
5.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
7.3%
Professional Fundraising Fees $0
Other Salaries and Wages $66,545
12.1%
Assets/Debt
Total Assets $2,327,844
Total Liabilities $0
Net Assets $2,327,844

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$551,220
Expenses
$577,979
Net Income
-$26,759
Net Assets
$2,415,310
Notable Sources of Revenue Percent of Total Revenue
Contributions $402,536
73.0%
Program Services $33,243
6.0%
Investment Income $62,931
11.4%
Bond Proceeds $0
Royalties $0
Rental Property Income -$8,123
Net Fundraising $19,550
3.5%
Sales of Assets $0
Net Inventory Sales $6,977
1.3%
Other Revenue $34,106
6.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $63,273
10.9%
Assets/Debt
Total Assets $2,415,310
Total Liabilities $0
Net Assets $2,415,310

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$566,153
Expenses
$537,647
Net Income
$28,506
Net Assets
$2,368,088
Notable Sources of Revenue Percent of Total Revenue
Contributions $421,393
74.4%
Program Services $14,072
2.5%
Investment Income $62,784
11.1%
Bond Proceeds $0
Royalties $0
Rental Property Income -$15,487
Net Fundraising $9,393
1.7%
Sales of Assets $0
Net Inventory Sales $4,612
0.8%
Other Revenue $69,386
12.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
7.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,368,088
Total Liabilities $0
Net Assets $2,368,088

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$1,978
Expenses
$1,460
Net Income
$518
Net Assets
$3,679
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $1,397
70.6%
Net Fundraising $581
29.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $3,679
Total Liabilities $0
Net Assets $3,679

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$585,274
Expenses
$519,311
Net Income
$65,963
Net Assets
$2,301,387
Notable Sources of Revenue Percent of Total Revenue
Contributions $426,359
72.8%
Program Services $0
Investment Income $105,123
18.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$12,238
Net Fundraising $25,975
4.4%
Sales of Assets $4,461
0.8%
Net Inventory Sales $0
Other Revenue $35,594
6.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $42,692
8.2%
Professional Fundraising Fees $0
Other Salaries and Wages $57,998
11.2%
Assets/Debt
Total Assets $2,301,387
Total Liabilities $0
Net Assets $2,301,387

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$585,274
Expenses
$519,311
Net Income
$65,963
Net Assets
$2,301,387
Notable Sources of Revenue Percent of Total Revenue
Contributions $426,359
72.8%
Program Services $0
Investment Income $105,123
18.0%
Bond Proceeds $0
Royalties $0
Rental Property Income -$12,238
Net Fundraising $25,975
4.4%
Sales of Assets $4,461
0.8%
Net Inventory Sales $0
Other Revenue $35,594
6.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $42,692
8.2%
Professional Fundraising Fees $0
Other Salaries and Wages $57,998
11.2%
Assets/Debt
Total Assets $2,301,387
Total Liabilities $0
Net Assets $2,301,387

Document Links

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

Fiscal Year Ending June
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

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

Fiscal Year Ending June
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

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

Fiscal Year Ending June
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

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

Fiscal Year Ending June
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

Fiscal Year Ending June
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

Fiscal Year Ending June
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

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.

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