Nonprofit · EIN 04-6190001
AMERICAN LEGION
Also known as 123 EARLE F HOWE
Tax-exempt · WARE, MA 01082
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $167,063 | $71,560 | $95,503 | $446,339 | $0 | $446,339 |
| December 31, 2024 | 990 | $62,472 | $75,361 | -$12,889 | $351,730 | $0 | $351,730 |
| December 31, 2023 | 990 | $62,024 | $73,532 | -$11,508 | $364,619 | $0 | $364,619 |
| December 31, 2022 | 990 | $110,110 | $77,252 | $32,858 | $480,219 | $0 | $480,219 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $167,060
- Program service revenue
- $0
- Investment income
- $3
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,917
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $800
- Occupancy
- $39,790
- Program services (functional)
- $30,055
- Management and general (functional)
- $41,505
Balance sheet and other
- Total assets, start of year
- $351,730
- Total assets, end of year
- $446,339
- Total liabilities, end of year
- $0
- Net assets, end of year
- $446,339
- Land, buildings and equipment
- $220,746
- Gross unrelated business income
- $3
- Gross receipts
- $167,063
- Employees
- 0
- Volunteers
- 145
- Year formed
- 1920
- 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 |
|---|---|---|---|
| Peter Ligawiec | Commander Officer | 15 | $0 |
| David Nicoson | First Vice Officer | 10 | $0 |
| Tony Dubois | Second Vice Officer | 10 | $0 |
| Paul Beauregard | Finance Officer Officer | 18 | $0 |
| Bruce Worden | Adjutant Officer | 8 | $0 |
| Doug Maxfield | Chaplain Officer | 8 | $0 |
| Richard Rucki | Historian Officer | 8 | $0 |
| Robert Beauregard | Judge Advocate Officer | 8 | $0 |
| Philip Hamel | Service Officer Officer | 8 | $0 |
| William McCrystal | Sergeant at Arms Officer | 8 | $0 |
| Denis Madigan | Trustee Institutional trustee | 5 | $0 |
| Art Giard | Trustee Institutional trustee | 5 | $0 |
| Michael Kutt | Trustee Institutional trustee | 5 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter Ligawiec | Commander Officer | 15 | – |
| David Nicoson | First Vice Officer | 10 | $0 |
| Tony Dubois | Second Vice Officer | 10 | $0 |
| Paul Beauregard | Finance Officer Officer | 18 | $0 |
| Bruce Worden | Adjutant Officer | 8 | $0 |
| Doug Maxfield | Chaplain Officer | 8 | $0 |
| Richard Rucki | Historian Officer | 8 | $0 |
| Robert Beauregard | Judge Advocate Officer | 8 | $0 |
| Philip Hamel | Service Officer Officer | 8 | $0 |
| William McCrystal | Sergeant at Arms Officer | 8 | $0 |
| Denis Madigan | Trustee Institutional trustee | 5 | $0 |
| Art Giard | Trustee Institutional trustee | 5 | $0 |
| Michael Kutt | Trustee Institutional trustee | 5 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter Ligawiec | Commander Officer | 15 | $0 |
| David Nicoson | First Vice Officer | 10 | $0 |
| Tony Dubois | Second Vice Officer | 10 | $0 |
| Paul Beauregard | Finance Officer Officer | 18 | $0 |
| Bruce Worden | Adjutant Officer | 8 | $0 |
| Doug Maxfield | Chaplin Officer | 8 | $0 |
| Richard Rucki | Historian Officer | 8 | $0 |
| Robert Beauregard | Judge Advocate Officer | 8 | $0 |
| Philip Hamel | Service Officer Officer | 8 | $0 |
| William McCrystal | Sergeant at Arms Officer | 8 | $0 |
| Denis Madigan | Trustee Trustee or director | 5 | $0 |
| Art Giard | Trustee Trustee or director | 5 | $0 |
| Michael Kutt | Trustee Trustee or director | 5 | $0 |
990 for the year ended December 31, 2022: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Peter Ligawiec | Commander Officer | 15 | $0 |
| David Nicoson | First Vice Officer | 10 | $0 |
| Tony Dubois | Second Vice Officer | 10 | $0 |
| Paul Beauregard | Finance Officer Officer | 18 | $0 |
| Bruce Worden | Adjutant Officer | 8 | $0 |
| Doug Maxfield | Chaplain Officer | 8 | $0 |
| Richard Rucki | Historian Officer | 8 | $0 |
| Robert Beauregard | Judge Advocate Officer | 8 | $0 |
| Philip Hamel | Service Officer Officer | 8 | $0 |
| William McCrystal | Sergeant at Arms Officer | 8 | $0 |
| Denis Madigan | Trustee Trustee or director | 5 | $0 |
| Art Giard | Trustee Trustee or director | 5 | $0 |
| Michael Kutt | Trustee Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 123, WARE, MA 01082-0123
- Principal officer (990 for 2025)
- Paul Beauregard, 37 Lakeshore Dr, West Brookfield, MA 01585
- Signed the 990
- Paul Beauregard, Finance Officer
- Phone
- (413) 896-7754
- Return prepared by
- CHANTEL BLEAU ACCOUNTING SERVICES
Mission
Understanding and supporting the well being of our veterans
Program accomplishments
- Income and cost of the canteen sales and purchases at the club which is open for the enjoyment of the club membersExpenses $26,538 · revenue $76,451
- Dues paid to similar organizations for the benefit of the club membersExpenses $2,917
- Scholarships Paid OutExpenses $600
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
- 04-6190001
- 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)
- $446,339
- Income (IRS master file)
- $167,063
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $167,063 | $71,560 | $446,339 | XML |
| 990 | December 2024 | $62,472 | $75,361 | $351,730 | XML |
| 990 | December 2023 | $62,024 | $73,532 | $364,619 | XML |
| 990 | December 2022 | $110,110 | $77,252 | $480,219 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 04-6190001).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 04-6190001.
- 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 Paul Beauregard.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 13 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 $167,063, expenses of $71,560 and total assets of $446,339 at year end.
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