Nonprofit · EIN 02-0244014
AMERICAN LEGION
Also known as 0051 RICHARD A MITCHELL
Tax-exempt · EPPING, NH 03042
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $393,363 | $368,801 | $24,562 | $665,857 | $11,088 | $654,769 |
| December 31, 2024 | 990 | $438,674 | $438,808 | -$134 | $637,127 | $6,920 | $630,207 |
| December 31, 2023 | 990 | $458,545 | $412,101 | $46,444 | $643,544 | $13,203 | $630,341 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,546
- Membership dues
- $4,806
- Program service revenue
- $12,638
- Investment income
- $964
- Net rental income
- $35,895
- Net income from gaming
- $113,554
- Net income from sales of inventory
- $207,250
- Other revenue
- $370,215
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $173,149
- Salaries, compensation and benefits (total)
- $186,495
- Professional fundraising fees
- $0
- Accounting fees
- $8,793
- Depreciation
- $14,589
- Program services (functional)
- $228,255
- Management and general (functional)
- $140,546
Balance sheet and other
- Total assets, start of year
- $637,127
- Total assets, end of year
- $665,857
- Total liabilities, end of year
- $11,088
- Net assets, end of year
- $654,769
- Land, buildings and equipment
- $472,352
- Net assets without donor restrictions
- $654,769
- Gross receipts
- $664,456
- Employees
- 16
- Year formed
- 1950
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wallace Hosmer | Commander Officer | 5 | $0 |
| Francis Geary | 1st Vice Commander Officer | 4 | $0 |
| Robert Mathieu | 2nd Vice Commander Officer | 5 | $0 |
| Ken Maynard | Finance Officer Officer | 10 | $0 |
| William Dougherty | Adjutant Officer | 10 | $0 |
| Jo-Ann Cooley | Chaplain Officer | 5 | $0 |
| Robert Bushnell | Service Officer Officer | 5 | $0 |
| Craig Zapto | Sergent at Arms Officer | 5 | $0 |
| Hillary Oliver | Asst Fin Officer Officer | 2 | $0 |
| Tom Arniel | Chairman Officer | 10 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Maynard | Finance Officer Officer | 10 | $3,000 |
| Tom Arniel | Chairman Officer | 10 | $3,000 |
| William Dougherty | Adjutant Officer | 10 | $1,500 |
| Wallace Hosmer | Commander Officer | 5 | $0 |
| Francis Geary | 1st Vice Commander Officer | 4 | $0 |
| Robert Mathieu | 2nd Vice Commander Officer | 5 | $0 |
| Jo-Ann Cooley | Chaplain Officer | 5 | $0 |
| Robert Bushnell | Service Officer Officer | 5 | $0 |
| Craig Zapto | Sergent at Arms Officer | 5 | $0 |
| Hillary Oliver | Asst Fin Officer Officer | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ken Maynard | Finance Officer Officer | 10 | $2,250 |
| William Dougherty | Adjutant Officer | 10 | $1,800 |
| Wallace Hosmer | Commander Officer | 5 | $0 |
| Francis Geary | 1st Vice Commander Officer | 4 | $0 |
| Robert Mathieu | 2nd Vice Commander Officer | 5 | $0 |
| Jo-Ann Cooley | Chaplain Officer | 5 | $0 |
| Robert Bushnell | Service Officer Officer | 5 | $0 |
| Craig Zapto | Sergent at Arms Officer | 5 | $0 |
| Hillary Oliver | Asst Fin Officer Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 232 CALEF HIGHWAY, EPPING, NH 03042-0000
- In care of
- % 0051 RICHARD A MITCHELL
- Principal officer (990 for 2025)
- Ken Maynard, 70 Scrabble Road, Brentwood, NH 03833
- Signed the 990
- Ken Maynard, Finance Officer
- Phone
- (603) 817-0515
- Return prepared by
- Brant R Hardy CPA
Mission
American Legion Post 51 operates provides services to mebers ex-members of the armed services the community in accordance with IRC 501c 19.
Program accomplishments
- CanteenExpenses $208,739 · revenue $344,723
- Other Legion ActivitiesExpenses $19,516 · revenue $12,638
- Donationsrevenue $9,546
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
- 02-0244014
- 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)
- $665,857
- Income (IRS master file)
- $664,456
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $393,363 | $368,801 | $665,857 | IRS |
| 990 | December 2024 | $438,674 | $438,808 | $637,127 | IRS |
| 990 | December 2023 | $458,545 | $412,101 | $643,544 | XML |
| 990 | December 2022 | $377,998 | $334,893 | $600,073 | 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 02-0244014).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 02-0244014.
- 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 Ken Maynard.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 10 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 $393,363, expenses of $368,801 and total assets of $665,857 at year end.
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