Nonprofit · EIN 52-0574803
AMERICAN LEGION
Tax-exempt · OCEAN CITY, MD 21842
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,391,449 | $1,501,570 | -$110,121 | $2,447,644 | $1,540,709 | $906,935 |
| December 31, 2023 | 990 | $989,190 | $1,078,756 | -$89,566 | $2,597,554 | $1,564,802 | $1,032,752 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $89,367
- Membership dues
- $58,286
- Program service revenue
- $0
- Investment income
- $4,015
- Net rental income
- $56,739
- Net gain from sales of assets
- -$350
- Net income from fundraising events
- $47,004
- Net income from gaming
- $714,876
- Net income from sales of inventory
- $458,483
- Other revenue
- $1,298,067
Expenses
- Grants and similar amounts paid
- $384,719
- Other salaries and wages
- $522,209
- Salaries, compensation and benefits (total)
- $586,537
- Professional fundraising fees
- $0
- Accounting fees
- $6,420
- Occupancy
- $123,877
- Depreciation
- $56,103
- Program services (functional)
- $1,455,537
- Management and general (functional)
- $46,033
Balance sheet and other
- Total assets, start of year
- $2,597,554
- Total assets, end of year
- $2,447,644
- Total liabilities, end of year
- $1,540,709
- Net assets, end of year
- $906,935
- Land, buildings and equipment
- $2,073,650
- Net assets without donor restrictions
- $906,935
- Gross receipts
- $7,204,706
- Employees
- 41
- Volunteers
- 75
- Year formed
- 1950
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BEST | COMMANDER Trustee or director | 35 | $0 |
| DAVE CAREY | FIRST VICE COMMANDER Trustee or director | 20 | $0 |
| BOB THOMPSON | SECOND VICE COMMANDER Trustee or director | 20 | $0 |
| DON COFFIN | JUDGE ADVOCATE Trustee or director | 5 | $0 |
| TOM OTTENWAELDER | SERVICE OFFICER Trustee or director | 3 | $0 |
| DAVE KLINE | CHAPLAIN Trustee or director | 3 | $0 |
| BOB GILMORE | SGT-AT-ARMS Trustee or director | 4 | $0 |
| BRUCE CAPECCI | ADJUTANT Trustee or director | 50 | $0 |
| ED PINTO | HISTORIAN Trustee or director | 3 | $0 |
| GEORGE BARSTIS | FINANCE OFFICER Officer | 15 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM WENGERT | COMMANDER Trustee or director | 35 | $0 |
| BRUCE CAPECCI | FIRST VICE COMMANDER Trustee or director | 20 | $0 |
| BOB PAUL | SECOND VICE COMMANDER Trustee or director | 20 | $0 |
| DON COFFIN | JUDGE ADVOCATE Trustee or director | 5 | $0 |
| TOM OTTENWAELDER | SERVICE OFFICER Trustee or director | 3 | $0 |
| DAVE KLINE | CHAPLAIN Trustee or director | 3 | $0 |
| BOB GILMORE | SGT-AT-ARMS Trustee or director | 4 | $0 |
| JOHN BUSSARD | ADJUTANT Trustee or director | 50 | $0 |
| ED PINTO | HISTORIAN Trustee or director | 3 | $0 |
| GEORGE BARSTIS | FINANCE OFFICER Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 2308 PHILADELPHIA AVE, OCEAN CITY, MD 21842-3556
- In care of
- % AMERICAN LEGION POST 166
- Principal officer (990 for 2024)
- JAMES BEST, 2308 PHILADELPHIA AVENUE, OCEAN CITY, MD 21842
- Signed the 990
- GEORGE BARSTIS, FINANCE OFFICER
- Phone
- (410) 289-3166
- Website
- WWW.ALPOST166.ORG
- Return prepared by
- PKS & COMPANY PA
Mission
ASSIST WAR VETERANS, SUPPORT YOUTH ACTIVITIES AND 501(C)(3) CHARITIES,AND SOCIAL ACTIVITIES FOR POST MEMBERS.
Program accomplishments
- ASSIST WAR VETERANS, SUPPORT YOUTH ACTIVITIES AND 501(C)(3) CHARITIES,AND SOCIAL ACTIVITIES FOR POST MEMBERS.Expenses $1,455,537 · revenue $1,251,063
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 | Not 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
- 52-0574803
- 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)
- $2,447,644
- Income (IRS master file)
- $7,204,706
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,391,449 | $1,501,570 | $2,447,644 | XML |
| 990 | December 2023 | $989,190 | $1,078,756 | $2,597,554 | XML |
| 990 | December 2022 | $893,624 | $977,347 | $2,697,058 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 52-0574803).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0574803.
- 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 2025 (the year ending December 31, 2025) is due May 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 December 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names JAMES BEST.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 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, 2024 it reported revenue of $1,391,449, expenses of $1,501,570 and total assets of $2,447,644 at year end.
Other nonprofits in OCEAN CITY
- DIAKONIA INC EIN 52-1381317 · last filed 990 for 2025
- SEASIDE CHRISTIAN ACADEMY INC EIN 20-8907679 · last filed 990 for 2025
- ART LEAGUE OF OCEAN CITY INC EIN 52-1377610 · last filed 990 for 2025
- BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA EIN 52-1307865 · last filed 990 for 2026
- OCEAN CITY DEVELOPMENT CORPORATION EIN 52-2222484 · last filed 990 for 2025
- WILLIAM C & SUSAN S MARINER PRIVATE FOUNDATION EIN 47-1925405 · last filed 990-PF for 2025
- OCEAN CITY MARYLAND CHAMBER OF COMMERCE INCORPORATED EIN 52-0710234 · last filed 990 for 2025
- RAYMOND A WOOD FOUNDATION INC EIN 81-4548646 · last filed 990 for 2026