Nonprofit · EIN 52-0222817
AMERICAN LEGION
Also known as 42 MORRIS FROCK, Morris Frock Post 42
Tax-exempt · HAGERSTOWN, MD 21742
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $545,685 | $531,324 | $14,361 | $671,499 | $252,602 | $418,897 |
| July 31, 2024 | 990 | $511,412 | $490,361 | $21,051 | $686,633 | $282,097 | $404,536 |
| July 31, 2023 | 990 | $508,672 | $433,006 | $75,666 | $694,462 | $310,976 | $383,486 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $75,800
- Membership dues
- $52,517
- Program service revenue
- $0
- Investment income
- $188
- Net income from fundraising events
- $3,575
- Net income from gaming
- $182,231
- Net income from sales of inventory
- $269,686
- Other revenue
- $469,697
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $32,574
- Other salaries and wages
- $240,204
- Salaries, compensation and benefits (total)
- $297,171
- Professional fundraising fees
- $0
- Accounting fees
- $19,500
- Occupancy
- $113,290
- Depreciation
- $7,875
- Program services (functional)
- $476,446
- Management and general (functional)
- $54,878
Balance sheet and other
- Total assets, start of year
- $686,633
- Total assets, end of year
- $671,499
- Total liabilities, end of year
- $252,602
- Net assets, end of year
- $418,897
- Land, buildings and equipment
- $377,073
- Gross receipts
- $890,929
- Employees
- 0
- Volunteers
- 30
- Year formed
- 1925
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD WHITTINGTON | ADJUTANT Officer | 1 | $12,135 |
| DENNIS NAVE | DIRECTOR Trustee or director | 1 | $10,584 |
| WAYNE BARNHART | TREASURER Officer | 1 | $9,854 |
| MARK VIDAS | DIRECTOR Trustee or director | 1 | $0 |
| TIM MCCOY | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN POOLE | HISTORIAN Trustee or director | 1 | $0 |
| ED OBRYAN | SGT AT ARMS Trustee or director | 1 | $0 |
| JOSEPH RATHVON | JUDGE ADVOCATE Trustee or director | 1 | $0 |
| BOB MYLES | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT WIEBEL | 1ST VICE COMMANDER Officer | 1 | $0 |
| LARRY POPP | 2ND VICE COMMANDER Officer | 1 | $0 |
| BILL WALLSCHLEGER | CHAPLAIN Officer | 1 | $0 |
| JEFFREY KIMBLE | COMMANDER Officer | 40 | $0 |
990 for the year ended July 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD WHITTINGTON | ADJUTANT Officer | 1 | $11,758 |
| DENNIS NAVE | DIRECTOR Trustee or director | 1 | $10,240 |
| WAYNE BARNHART | TREASURER Officer | 1 | $9,691 |
| JEFFREY KIMBLE | DIRECTOR Trustee or director | 1 | $0 |
| SAMMY STUMP | DIRECTOR Trustee or director | 1 | $0 |
| JOHN LIGHTFOOT | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN POOLE | HISTORIAN Trustee or director | 1 | $0 |
| ED OBRYAN | SGT AT ARMS Trustee or director | 1 | $0 |
| JOSEPH RATHVON | COMMANDER Officer | 40 | $0 |
| ROBERT WIEBEL | 1ST VICE COMMANDER Officer | 1 | $0 |
| LARRY POPP | 2ND VICE COMMANDER Officer | 1 | $0 |
| BILL WALLSCHLEGER | CHAPLAIN Officer | 1 | $0 |
990 for the year ended July 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD WHITTINGTON | ADJUTANT Officer | 1 | $8,846 |
| WAYNE BARNHART | TREASURER Officer | 1 | $8,446 |
| DENNIS NAVE | DIRECTOR Trustee or director | 1 | $7,556 |
| JEFFREY KIMBLE | DIRECTOR Trustee or director | 1 | $0 |
| SAMMY STUMP | DIRECTOR Trustee or director | 1 | $0 |
| JOHN LIGHTFOOT | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN POOLE | HISTORIAN Trustee or director | 1 | $0 |
| ED OBRYAN | SGT AT ARMS Trustee or director | 1 | $0 |
| JOSEPH RATHVON | COMMANDER Officer | 40 | $0 |
| ROBERT WIEBEL | 1ST VICE COMMANDER Officer | 1 | $0 |
| LARRY POPP | 2ND VICE COMMANDER Officer | 1 | $0 |
| BILL WALLSCHLEGER | CHAPLAIN Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2125, HAGERSTOWN, MD 21742-2125
- Mailing address (990-N for 2009)
- 405 Northern Ave, Hagerstown MD 21742
- Principal officer (990 for 2024)
- JEFFREY KIMBLE, PO BOX 2125, HAGERSTOWN, MD 21742
- Principal officer (990-N for 2009)
- Kellar Smith, 405 Northern Ave, Hagerstown MD 21742
- Signed the 990
- JOSEPH RATHVON, COMMANDER
- Phone
- (301) 733-7676
- Return prepared by
- ALBRIGHT CRUMBACKER MOUL & ITELL LLC
Mission
VETERANS ORGANIZATION
Program accomplishments
- VETERANS ORGANIZATIONExpenses $476,446
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 52-0222817
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1926
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $671,499
- Income (IRS master file)
- $890,929
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $545,685 | $531,324 | $671,499 | XML |
| 990 | July 2024 | $511,412 | $490,361 | $686,633 | XML |
| 990 | July 2023 | $508,672 | $433,006 | $694,462 | XML |
| 990 | July 2022 | $546,638 | $417,455 | $677,917 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Kellar Smith | July 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
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 52-0222817).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0222817.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1926.
- 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 July 31, 2026) is due December 15, 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 July 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 names JEFFREY KIMBLE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 lists 13 people; 3 received compensation from the organization, the highest $12,135 (HOWARD WHITTINGTON, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $545,685, expenses of $531,324 and total assets of $671,499 at year end.
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