Nonprofit · EIN 52-0623829
AMERICAN LEGION
Also known as 135 POST
Tax-exempt · PERRYVILLE, MD 21903
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $897,618 | $712,463 | $185,155 | $445,372 | $14,501 | $430,871 |
| December 31, 2024 | 990 | $857,601 | $707,409 | $150,192 | $484,676 | $17,812 | $466,864 |
| December 31, 2023 | 990 | $758,467 | $635,409 | $123,058 | $500,391 | $21,495 | $478,896 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $54,149
- Membership dues
- $10,048
- Program service revenue
- $494,372
- Investment income
- $3
- Net income from gaming
- $349,094
- Other revenue
- $349,094
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $107,963
- Salaries, compensation and benefits (total)
- $116,710
- Professional fundraising fees
- $0
- Accounting fees
- $9,940
- Occupancy
- $100,651
- Depreciation
- $43,861
- Program services (functional)
- $487,351
- Management and general (functional)
- $131,399
- Fundraising (functional)
- $93,713
Balance sheet and other
- Total assets, start of year
- $484,676
- Total assets, end of year
- $445,372
- Total liabilities, end of year
- $14,501
- Net assets, end of year
- $430,871
- Land, buildings and equipment
- $339,307
- Net assets without donor restrictions
- $430,871
- Gross receipts
- $2,257,902
- Employees
- 10
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 |
|---|---|---|---|
| J MICHAEL FAYER | FINANCE OFFI Officer | 10 | $0 |
| LINDA L HINDMAN | HISTORIAN Officer | 10 | $0 |
| ROBERT L JEBSEN | EXECUTIVE CO Officer | 5 | $0 |
| W DODSON LYONS | POST COMMAND Officer | – | $0 |
| KENNETH P PERRY | 2ND VICE COM Officer | – | $0 |
| RYAN G SEVART | POST ADJUTAN Officer | 10 | $0 |
| DONALD L GRIFFITH SR | JUDGE ADVOCA Officer | 10 | $0 |
| MARK T FAYER SR | 1ST VICE COM Officer | 10 | $0 |
| WILLIAM N SARGABLE SR | EXECUTIVE CO Officer | 20 | $0 |
| CHARLES W THOMAS | SERGEANT-AT- Officer | 10 | $0 |
| VACANT | CHAPLAIN Officer | – | $0 |
| SABIAN B WOODARD | EXECUTIVE CO Officer | 5 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| J MICHAEL FAYER | POST ADJUTAN Officer | 10 | $0 |
| ALAN C FULLER | JUDGE ADVOCA Officer | 10 | $0 |
| WILLIAM J GILES | FINANCE OFFI Officer | 6 | $0 |
| ROBERT L JEBSEN | EXECUTIVE CO Officer | 5 | $0 |
| KENNETH P PERRY | 2ND VICE COM Officer | – | $0 |
| NANCY S POLK | HISTORIAN Officer | – | $0 |
| DONALD L GRIFFITH SR | SERGEANT-AT- Officer | 10 | $0 |
| KEVIN D SCHREIBER SR | POST COMMAND Officer | 10 | $0 |
| MARK T FAYER SR | 1ST VICE COM Officer | 10 | $0 |
| WILLIAM N SARGABLE SR | EXECUTIVE CO Officer | 20 | $0 |
| RAY WILHELM | CHAPLAIN Officer | 7 | $0 |
| SABIAN B WOODARD | EXECUTIVE CO Officer | 5 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES F CUNNINGHAM | POST ADJUTAN Officer | – | $0 |
| JAMES MIKE FAYER | EXECUTIVE CO Officer | – | $0 |
| ALAN C FULLER | SERGEANT-AT- Officer | – | $0 |
| DUANE E FULLER | HISTORIAN Officer | – | $0 |
| WILLIAM J GILES | FINANCE OFFI Officer | – | $0 |
| DOUGLAS G HORNBERGER | EXECUTIVE CO Officer | – | $0 |
| ARNOLD SKIP IVIE | EXECUTIVE CO Officer | – | $0 |
| KENNETH P PERRY | 1ST VICE COM Officer | – | $0 |
| KEVIN D SCHREIBER SR | POST COMMAND Officer | – | $0 |
| MARK T FAYER SR | 2ND VICE COM Officer | – | $0 |
| ROBERT C TUCK | JUDGE ADVOCA Officer | – | $0 |
| RAY WILHELM | CHAPLAIN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 300 CHERRY STREET, PERRYVILLE, MD 21903-2824
- In care of
- % JAMES M FAYER
- Principal officer (990 for 2025)
- W DODSON LYONS, PO BOX 448, PERRYVILLE, MD 21903
- Signed the 990
- W DODSON LYONS, POST COMMANDER
- Phone
- (410) 642-2325
- Return prepared by
- WAGNER & ASSOCIATES CPA LLC
Mission
PROVIDING SERVICES TO MILITARY AND RETIRED MILITARY AND THEIR FAMILIES; PROMOTING CITIZENSHIP, PATRIOTISM, AND HONOR TO THE COMMUNITY AT LARGE.
Program accomplishments
- ALL REVENUE FROM ALL SOURCES ARE USED FOR BUILDING AND GROUNDS MAINTENANCE AND REPAIRS, UTILITIES, PAYROLL, AND DONATIONS TO THE COMMUNITY FIRE COMPANY, LOCAL SCHOOLS, AND OTHER CHARITABLE NEEDS AS THEY ARISE TO ASSIST THE COMMUNITY AT LARGE.
- ALL REVENUE FROM ALL SOURCES ARE USED FOR BUILDING AND GROUNDS MAINTENANCE AND REPAIRS, UTILITIES, PAYROLL, AND DONATIONS TO THE COMMUNITY FIRE COMPANY, LOCAL SCHOOLS, AND OTHER CHARITABLE NEEDS AS THEY ARISE TO ASSIST THE COMMUNITY AT LARGE.
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
- 52-0623829
- 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)
- $445,372
- Income (IRS master file)
- $2,257,902
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $897,618 | $712,463 | $445,372 | XML |
| 990 | December 2024 | $857,601 | $707,409 | $484,676 | XML |
| 990 | December 2023 | $758,467 | $635,409 | $500,391 | XML |
| 990 | December 2022 | $705,345 | $701,299 | $537,741 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 52-0623829).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 52-0623829.
- 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 W DODSON LYONS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 12 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 $897,618, expenses of $712,463 and total assets of $445,372 at year end.
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