Civic Intelligence

American Legion

EIN 52-6114481 • 501(c)19 • Berlin, MD

Profile

To recognize and honor past and present members of the armed forces and to promote the principles and policies as set forth in the preamble and the national and department constitutions of the american legion.

Refreshing map…

104 Showell StreetBerlin, MD 21811

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

52nd percentile

3.2%

Higher net margin than 52% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

90th percentile

29%

Faster asset growth than 90% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

0.5%

Faster revenue growth than 48% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$4,546

Up $1,034 (+29%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$4,546

Up $1,034 (+29%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Up

$31,942

Up $162 (+0.5%) from 2024

Expenses

Down

$30,908

Down $1,198 (-3.7%) from 2024

Net Income

Up

$1,034

Up $1,360 (+417%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0K$4.0K$2.0K$0Assets 2022: $5,169Net Assets 2022: $5,1692022Assets 2023: $3,838Net Assets 2023: $3,8382023Assets 2024: $3,512Net Assets 2024: $3,5122024Assets 2025: $4,546Net Assets 2025: $4,5462025

Highlighted filing

2025

Assets$4,546
Liabilities-
Net Assets$4,546
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$30K$20K$10K$0-$10KRevenue 2022: $33,061Expenses 2022: $32,323Net Income 2022: $7382022Revenue 2023: $31,489Expenses 2023: $32,820Net Income 2023: -$1,3312023Revenue 2024: $31,780Expenses 2024: $32,106Net Income 2024: -$3262024Revenue 2025: $31,942Expenses 2025: $30,908Net Income 2025: $1,0342025

Highlighted filing

2025

Revenue$31,942
Expenses$30,908
Net Income$1,034
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,546
Liabilities
-
Net assets
$4,546
Revenue
$31,942
Expenses
$30,908
Net income
$1,034
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.55$4.55$31.9$30.9$1.03
2024Detailed filing. Detailed filing data is available for this year.$3.51$3.51$31.8$32.1$0.33
2023Detailed filing. Detailed filing data is available for this year.$3.84$3.84$31.5$32.8$1.33
2022Detailed filing. Detailed filing data is available for this year.$5.17$5.17$33.1$32.3$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$51,553
Mission and Program Overview

Mission

To recognize and honor past and present members of the armed forces and to promote the principles and policies as set forth in the preamble and the national and department constitutions of the american legion.

Program Services

DescriptionGrantsExpenses
OPERATION OF MEMBERS MEETING FACILITY.--
OPERATION OF MEMBERS MEETING FACILITY.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHEAL FOREMANCommanderPT$0--
LARRY DUFFY SRAdjutantPT$0--
ANTHONY SULLIVAN1st Vice COMPT$0--
ANGELA ALEXANDER2nd Vice COMPT$0--
KENNETH MORRISChaplainPT$0--
WILBER T PITTSService OffiPT$0--
GREGORY PURNELLHistorianPT$0--
ELROY BRITTINGHAM SRJudge AdvocaPT$0--
KAREN LEWISSgt At ArmsPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
52-6114481
Phone
4102511048
Address
104 SHOWELL STREET, BERLIN, MD 21811

Signing Officer

Name
Elroy Brittingham Sr
Title
Judge Advocate
Phone
4102511048
Signed
2025-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Mccabe & Bowden LLC
Address
2301 N PHILADELPHIA AVE STE 105, OCEAN CITY, MD 21842-7427
Preparer
Virginia Bowden
Phone
4102892442
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 184 insurance 4,711 total 4,895”

Form 990-ez, Part III

“To recognize and honor past and present members of the armed forces and to promote the principles and policies as set forth in the preamble and the national and department constitutions of the american legion.”

Form 990-ez, Part III, Line 31

“Operation of members meeting facility.”

Raw XML Appendix127 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ELROY BRITTINGHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum04102511048
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 SHOWELL STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BERLIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021811
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03512
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04546
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt016715
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01034
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01250
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03512
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04546
IRS990EZ/FundraisingGrossIncomeAmt04622
IRS990EZ/GrossProfitLossSlsOfInvntryAmt027364
IRS990EZ/GrossReceiptsAmt051553
IRS990EZ/GrossSalesOfInventoryAmt044079
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02849
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03512
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04546
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03512
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04546
IRS990EZ/OccupancyRentUtltsAndMaintAmt024763
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt710.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt85.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHEAL FOREMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LARRY DUFFY SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANTHONY SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANGELA ALEXANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KENNETH MORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILBER T PITTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GREGORY PURNELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ELROY BRITTINGHAM SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KAREN LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SERVICE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7JUDGE ADVOCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8SGT AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt04895
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO RECOGNIZE AND HONOR PAST AND PRESENT MEMBERS OF THE ARMED FORCES AND TO PROMOTE THE PRINCIPLES AND POLICIES AS SET FORTH IN THE PREAMBLE AND THE NATIONAL AND DEPARTMENT CONSTITUTIONS OF THE AMERICAN LEGION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATION OF MEMBERS MEETING FACILITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1OPERATION OF MEMBERS MEETING FACILITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt02896
IRS990EZ/SpecialEventsNetIncomeLossAmt01726
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030908
IRS990EZ/TotalRevenueAmt031942
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 184 INSURANCE 4,711 TOTAL 4,895
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO RECOGNIZE AND HONOR PAST AND PRESENT MEMBERS OF THE ARMED FORCES AND TO PROMOTE THE PRINCIPLES AND POLICIES AS SET FORTH IN THE PREAMBLE AND THE NATIONAL AND DEPARTMENT CONSTITUTIONS OF THE AMERICAN LEGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPERATION OF MEMBERS MEETING FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELROY BRITTINGHAM SR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0JUDGE ADVOCATE
ReturnHeader/BusinessOfficerGrp/PhoneNum04102511048
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DUNCAN SHOWELL
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0526114481
ReturnHeader/Filer/PhoneNum04102511048
ReturnHeader/Filer/USAddress/AddressLine1Txt0104 SHOWELL STREET
ReturnHeader/Filer/USAddress/CityNm0BERLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021811
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521195275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCABE & BOWDEN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02301 N PHILADELPHIA AVE STE 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCEAN CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0218427427
ReturnHeader/PreparerPersonGrp/PhoneNum04102892442
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VIRGINIA BOWDEN
ReturnHeader/ReturnTs02025-11-13T14:14:03-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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