American Legion

Nonprofit profile at a glance

EIN
520824635
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2010
Location
Bowie, MD, USA
Phone
3014649814
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$187,525
Expenses
$160,285
Assets
$137,193
Liabilities
$1,604

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Herman Martin (Commander)
  • Lawrence Bartman (Vice Commander)
  • Gerald Muller (Judge Advocate)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a Veteran's Service organization with a social quarters for members. The organization supports active and retired members of the military and their families. Activities performed: facilitate veteran related ceremonies (Memorial Day, Veterans' day) and luncheons for the community, provide assistance to veterans with VA forms and filings. We also provide support and donations to: members in need, local Boy Scouts, local Fire department, ROTC, VA charities.

What it reported doing in 2025

Community Service donation to local Bowie Volunteer Fire Department - $1001, and Cheltenham VA cemetery Boys Camp - $100

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 53
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.9%; rating input score 47
  • Program expense ratio: 42.6%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 98.3%; rating input score 98; 28th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -7.5% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 46.9% of revenue deployed · 42.6% of spending went to programs
  • Governance: 452 of 460 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.