Nonprofit · EIN 04-2063077
AMERICAN LEGION
Also known as 0194 AUGUSTUS P GARDNER POST
Tax-exempt (reinstated) · S HAMILTON, MA 01982
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $54,105 | $54,887 | -$782 | $14,398 | $0 | $14,398 |
| December 31, 2024 | 990 | $44,443 | $54,761 | -$10,318 | $15,180 | $0 | $15,180 |
| December 31, 2023 | 990 | $55,030 | $48,290 | $6,740 | $25,498 | $0 | $25,498 |
| December 31, 2022 | 990 | $58,211 | $51,291 | $6,920 | $18,758 | $0 | $18,758 |
| December 31, 2021 | 990 | $24,366 | $36,410 | -$12,044 | $11,838 | $0 | $11,838 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,227
- Membership dues
- $5,473
- Program service revenue
- $0
- Investment income
- $2
- Net income from sales of inventory
- $29,876
- Other revenue
- $29,876
Expenses
- Grants and similar amounts paid
- $2,700
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Depreciation
- $593
- Program services (functional)
- $52,135
- Management and general (functional)
- $2,752
Balance sheet and other
- Total assets, start of year
- $15,180
- Total assets, end of year
- $14,398
- Total liabilities, end of year
- $0
- Net assets, end of year
- $14,398
- Land, buildings and equipment
- $4,592
- Net assets without donor restrictions
- $14,398
- Gross unrelated business income
- $2
- Gross receipts
- $87,298
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1932
- State of legal domicile
- MA
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 |
|---|---|---|---|
| ZACHARY JERMYN | COMMANDER Trustee or director, Officer | 20 | $0 |
| LELAND MCDONOUGH | ADJUDANT Trustee or director, Officer | 10 | $0 |
| PATRICK CULLEN | SENIOR VICE Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZACHARY JERMYN | COMMANDER Trustee or director, Officer | 20 | $0 |
| LELAND MCDONOUGH | ADJUDANT Trustee or director, Officer | 10 | $0 |
| PATRICK CULLEN | SENIOR VICE Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZACHARY JERMYN | COMMANDER Trustee or director, Officer | 20 | $0 |
| LELAND MCDONOUGH | ADJUDANT Trustee or director, Officer | 10 | $0 |
| PATRICK CULLEN | SENIOR VICE Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZACHARY JERMYN | COMMANDER Trustee or director, Officer | 20 | $0 |
| LELAND MCDONOUGH | ADJUDANT Trustee or director, Officer | 10 | $0 |
| GORDON LAMSON | SECRETARY Trustee or director, Officer | 10 | $0 |
| PATRICK CULLEN | SENIOR VICE Trustee or director, Officer | 10 | $0 |
| ANTHONY DUIGNAN | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL TYACK | BOARD MEMBER Trustee or director | 2 | $0 |
| KEN HEITZ | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2021: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZACHARY JEMYN | COMMANDER Trustee or director, Officer | 20 | $0 |
| LELAND MCDONOUGH | ADJUDANT Trustee or director, Officer | 10 | $0 |
| GORDON LAMSON | SECRETARY Trustee or director, Officer | 10 | $0 |
| PATRICK CULLEN | SENIOR VICE Trustee or director, Officer | 10 | $0 |
| ANTHONY DUIGNAN | BOARD MEMBER Trustee or director | 2 | $0 |
| JOAN PALMER | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL TYACK | BOARD MEMBER Trustee or director | 2 | $0 |
| KEN HEITZ | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 37 SCHOOL ST, S HAMILTON, MA 01982-2524
- In care of
- % LELAND MCDONOUGH
- Principal officer (990 for 2025)
- ZACHERY JERMYN, 37 SCHOOL STREET, S HAMILTON, MA 01982
- Signed the 990
- ZACHERY JERMYN, COMMANDER
- Phone
- (978) 468-9569
- Return prepared by
- LEBEL & ASSOCIATES PC
Mission
MAINTAIN AFFILIATION WITH NATIONAL VFW
Program accomplishments
- BOYS STATE
- SCHOLARSHIPSgrants $2,700
- OTHER
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
- 04-2063077
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $14,398
- Income (IRS master file)
- $87,298
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- August 10, 2015
- Reinstated
- Effective November 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $54,105 | $54,887 | $14,398 | IRS |
| 990 | December 2024 | $44,443 | $54,761 | $15,180 | XML |
| 990 | December 2023 | $55,030 | $48,290 | $25,498 | XML |
| 990 | December 2022 | $58,211 | $51,291 | $18,758 | XML |
| 990 | December 2021 | $24,366 | $36,410 | $11,838 | XML |
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 04-2063077).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 04-2063077.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective November 15, 2023.
- 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 ZACHERY JERMYN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 3 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 $54,105, expenses of $54,887 and total assets of $14,398 at year end.
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