Nonprofit · EIN 02-0120256
AMERICAN LEGION
Also known as 0003 JAMES E COFFEY INC
Tax-exempt · NASHUA, NH 03061
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $169,345 | $225,211 | -$55,866 | $303,052 | $577 | $302,475 |
| May 31, 2025 | 990 | $159,471 | $136,519 | $22,952 | $204,284 | $102 | $204,182 |
| May 31, 2024 | 990 | $152,949 | $188,077 | -$35,128 | $183,702 | $2,472 | $181,230 |
| May 31, 2023 | 990 | $75,778 | $344,215 | -$268,437 | $182,052 | $822 | $181,230 |
| May 31, 2022 | 990 | $98,799 | $78,316 | $20,483 | $239,644 | $3,097 | $236,547 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $13,443
- Membership dues
- $7,312
- Program service revenue
- $0
- Investment income
- $12,441
- Net income from fundraising events
- $18,897
- Net income from gaming
- $63,196
- Net income from sales of inventory
- $38,746
- Other revenue
- $143,461
Expenses
- Grants and similar amounts paid
- $14,654
- Other salaries and wages
- $68,211
- Salaries, compensation and benefits (total)
- $74,888
- Professional fundraising fees
- $0
- Legal fees
- $1,498
- Accounting fees
- $1,000
- Travel
- $483
- Depreciation
- $356
- Program services (functional)
- $211,589
- Management and general (functional)
- $13,266
Balance sheet and other
- Total assets, start of year
- $204,284
- Total assets, end of year
- $303,052
- Total liabilities, end of year
- $577
- Net assets, end of year
- $302,475
- Net assets without donor restrictions
- $302,475
- Gross unrelated business income
- $18,897
- Gross receipts
- $364,017
- Employees
- 15
- Volunteers
- 17
- Year formed
- 1919
- State of legal domicile
- NH
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDERS SILVAGNI | COMMANDER Officer | 20 | $0 |
| CHRISTOPHER DITULIO | VICE COMMANDER Officer | 20 | $0 |
| KEVIN DELANEY | JR. VICE COMMANDER Officer | 6 | $0 |
| DAVID PETRILLO | FINANCE OFFICE Officer | 10 | $0 |
| DONALD VINCENT | ADJUTANT Officer | 20 | $0 |
990 for the year ended May 31, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDERS SILVAGNI | COMMANDER Officer | 15 | $0 |
| CHRISTOPHER DITULIO | VICE COMMANDER Officer | 15 | $0 |
| MIGUEL PRECIADO | JR. VICE COMMANDER Officer | 5 | $0 |
| DAVID PETRILLO | FINANCE OFFICE Officer | 10 | $0 |
| DONALD VINCENT | ADJUTANT Officer | 10 | $0 |
990 for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN YORK | COMMANDER Officer | 10 | $0 |
| DONALD DILLABY | VICE COMMANDER Officer | 8 | $0 |
| SANDERS SILVAGNI JR | JR. VICE COMMANDER Officer | 8 | $0 |
| DAVID PETRILLO | FINANCE OFFICE Officer | 8 | $0 |
| DONALD VINCENT | ADJUTANT Officer | 8 | $0 |
990 for the year ended May 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN YORK | COMMANDER Officer | 1 | $0 |
| DONALD DILLABY | VICE COMMANDER Officer | 1 | $0 |
| HERBET TOWNSEND | JR. VICE COMMANDER Officer | 1 | $0 |
| DAVID PETRILLO | FINANCE OFFICE Officer | 1 | $0 |
| DONALD VINCENT | ADJUTANT Officer | 1 | $0 |
990 for the year ended May 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN YORK | COMMANDER Officer | 1 | $0 |
| DONALD DILLABY | VICE COMMANDER Officer | 1 | $0 |
| HERBET TOWNSEND | JR. VICE COMMANDER Officer | 1 | $0 |
| DAVID PETRILLO | FINANCE OFFICE Officer | 1 | $0 |
| DONALD VINCENT | ADJUTANT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 959, NASHUA, NH 03061-0959
- In care of
- % WAYNE H BEAUREGARD
- Principal officer (990 for 2025)
- DAVID PETRILLO, 5 BIRCH RIDGE TRAIL, NASHUA, NH 030621229
- Signed the 990
- DAVID PETRILLO, FINANCE OFFICER
- Phone
- (914) 438-9564
- Return prepared by
- Picchi & Martel CPA PLLC
Mission
POST 3 IS A GATHERING PLACE FOR VETERANS TO PROMOTE COMRADSHIP AND TO HELP VETERANS AND THOSE PRESENTLY SERVING ABROAD. THEY ALSO PROVIDE FUNDS AND TO HELP THE COMMUNITY AND SPONSOR MEMORIAL AND VETERANS DAY ACTIVITIES
Program accomplishments
- POST 3 IS A GATHERING PLACE FOR VETERANS TO PROMOTE COMRADSHIP AND TO HELP VETERANS AND THOSE PRESENTLY SERVING ABROAD. THEY ALSO PROVIDE FUNDS AND TO HELP THE COMMUNITY AND SPONSOR MEMORIAL AND VETERANS DAY ACTIVITIESExpenses $211,589 · grants $14,654 · revenue $169,345
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0120256
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $303,052
- Income (IRS master file)
- $364,017
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $169,345 | $225,211 | $303,052 | XML |
| 990 | May 2025 | $159,471 | $136,519 | $204,284 | XML |
| 990 | May 2024 | $152,949 | $188,077 | $183,702 | XML |
| 990 | May 2023 | $75,778 | $344,215 | $182,052 | XML |
| 990 | May 2022 | $98,799 | $78,316 | $239,644 | 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 02-0120256).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 02-0120256.
- 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 May 31, 2027) is due October 15, 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 May 2026.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 names DAVID PETRILLO.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $169,345, expenses of $225,211 and total assets of $303,052 at year end.
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