American Legion is located in Elkins, WV. The organization was established in 1946. According to its NTEE Classification (W30) the organization is classified as: Military & Veterans Organizations, under the broad grouping of Public & Societal Benefit and related organizations. As of 12/2023, American Legion employed 10 individuals. This organization is a subordinate organization within an affiliated group for tax-exemption purposes. American Legion is a 501(c)(19) and as such, is described as a "Post or Organization of Past or Present Members of the Armed Forces" by the IRS.
For the year ending 12/2023, American Legion generated $237.4k in total revenue. The organization has seen a slow decline revenue. Over the past 8 years, revenues have fallen by an average of (2.7%) each year. All expenses for the organization totaled $246.6k during the year ending 12/2023. As we would expect to see with falling revenues, expenses have declined by (1.0%) per year over the past 8 years. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2023
Describe the Organization's Mission:
Part 3 - Line 1
FRATERNAL ORGANIZATION FOR VETERANS
Describe the Organization's Program Activity:
Part 3 - Line 4a
COMMUNITY SUPPORT INCLUDING (BUT NOT LIMITED TO) 4-H, CHILDRENS HOME, LITTLE LEAGUE, BOY SCOUTS, ELKINS-RANDOLPH COUNTY YMCA, UNITED WAY, VOLUNTEER FIRE DEPARMENTS, FOP, RHODODENDRON BOYS & GIRLS STATE, AND SCHOLARSHIPS. ALSO MAINTAIN A COMMUNITY BUILDING.
CURRENT YEAR DEPRECIATION EXPENSE
| Name (title) | Role | Hours | Compensation | 
|---|---|---|---|
Mitch Armentrout 3rd Vice  | Officer | $0 | |
Mike Cardinal Adjutant  | Officer | $0 | |
Bob Grandusky Chaplain  | Officer | $0 | |
Bob Grandusky Historian  | Officer | $0 | |
Rick Hinchman Finance Offi  | Officer | $0 | |
Donnie Lambert Americanism  | Officer | $0 | 
| Statement of Revenue | |
|---|---|
| Federated campaigns | $0 | 
| Membership dues | $10,550 | 
| Fundraising events | $0 | 
| Related organizations | $0 | 
| Government grants | $0 | 
| All other contributions, gifts, grants, and similar amounts not included above | $9,750 | 
| Noncash contributions included in lines 1a–1f | $0 | 
| Total Revenue from Contributions, Gifts, Grants & Similar | $20,300 | 
| Total Program Service Revenue | $118,683 | 
| Investment income | $0 | 
| Tax Exempt Bond Proceeds | $0 | 
| Royalties | $0 | 
| Net Rental Income | $0 | 
| Net Gain/Loss on Asset Sales | $0 | 
| Net Income from Fundraising Events | $8,094 | 
| Net Income from Gaming Activities | $90,355 | 
| Net Income from Sales of Inventory | $0 | 
| Miscellaneous Revenue | $0 | 
| Total Revenue | $237,432 | 
| Statement of Expenses | |
|---|---|
| Grants and other assistance to domestic organizations and domestic governments. | $0 | 
| Grants and other assistance to domestic individuals. | $0 | 
| Grants and other assistance to Foreign Orgs/Individuals | $0 | 
| Benefits paid to or for members | $0 | 
| Compensation of current officers, directors, key employees. | $0 | 
| Compensation of current officers, directors, key employees. | $0 | 
| Compensation to disqualified persons | $0 | 
| Other salaries and wages | $67,568 | 
| Pension plan accruals and contributions | $0 | 
| Other employee benefits | $0 | 
| Payroll taxes | $6,306 | 
| Fees for services: Management | $0 | 
| Fees for services: Legal | $2,448 | 
| Fees for services: Accounting | $935 | 
| Fees for services: Lobbying | $0 | 
| Fees for services: Fundraising | $0 | 
| Fees for services: Investment Management | $0 | 
| Fees for services: Other | $0 | 
| Advertising and promotion | $278 | 
| Office expenses | $6,273 | 
| Information technology | $0 | 
| Royalties | $0 | 
| Occupancy | $28,764 | 
| Travel | $796 | 
| Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 | 
| Conferences, conventions, and meetings | $0 | 
| Interest | $0 | 
| Payments to affiliates | $0 | 
| Depreciation, depletion, and amortization | $1,367 | 
| Insurance | $23,769 | 
| All other expenses | $0 | 
| Total functional expenses | $246,552 | 
| Balance Sheet | |
|---|---|
| Cash—non-interest-bearing | $123,072 | 
| Savings and temporary cash investments | $0 | 
| Pledges and grants receivable | $0 | 
| Accounts receivable, net | $0 | 
| Loans from Officers, Directors, or Controlling Persons | $0 | 
| Loans from Disqualified Persons | $0 | 
| Notes and loans receivable | $0 | 
| Inventories for sale or use | $0 | 
| Prepaid expenses and deferred charges | $0 | 
| Net Land, buildings, and equipment | $17,675 | 
| Investments—publicly traded securities | $0 | 
| Investments—other securities | $195,470 | 
| Investments—program-related | $0 | 
| Intangible assets | $0 | 
| Other assets | $0 | 
| Total assets | $336,217 | 
| Accounts payable and accrued expenses | $3,124 | 
| Grants payable | $0 | 
| Deferred revenue | $0 | 
| Tax-exempt bond liabilities | $0 | 
| Escrow or custodial account liability | $0 | 
| Loans and other payables to any current Officer, Director, or Controlling Person | $0 | 
| Secured mortgages and notes payable | $0 | 
| Unsecured mortgages and notes payable | $0 | 
| Other liabilities | $0 | 
| Total liabilities | $3,124 | 
| Net assets without donor restrictions | $318,196 | 
| Net assets with donor restrictions | $14,897 | 
| Capital stock or trust principal, or current funds | $0 | 
| Paid-in or capital surplus, or land, building, or equipment fund | $0 | 
| Retained earnings, endowment, accumulated income, or other funds | $0 | 
| Total liabilities and net assets/fund balances | $336,217 |