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Nonprofit · EIN 05-6015404

AMERICAN LEGION

Also known as 2 WEST WARWICK

Tax-exempt · WEST WARWICK, RI 02893

Financials

$224K$230K2023$223K$227K2024$239K$215K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$239,196$215,459$23,737$149,382$6,037$143,345
December 31, 2024990$223,001$227,296-$4,295$126,102$6,494$119,608
December 31, 2023990$223,804$229,674-$5,870$124,684$781$123,903
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$9,547
Membership dues
$9,547
Program service revenue
$0
Investment income
$185
Net income from gaming
$2,800
Net income from sales of inventory
$226,664
Other revenue
$229,464

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$85,650
Salaries, compensation and benefits (total)
$93,438
Professional fundraising fees
$0
Accounting fees
$4,239
Depreciation
$3,007
Management and general (functional)
$212,452

Balance sheet and other

Total assets, start of year
$126,102
Total assets, end of year
$149,382
Total liabilities, end of year
$6,037
Net assets, end of year
$143,345
Land, buildings and equipment
$55,759
Gross receipts
$349,840
Employees
7
Volunteers
0
Year formed
1919
State of legal domicile
RI

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.

NameTitleHours / weekCompensation
KEVIN HEISECOMMANDER
Officer
2$0
STEVEN HARRISFINANCE OFFICER
Officer
2$0
MIKE GRAICHENADJUTANT
Officer
2$0
CHARLES PETRARCAOPERATIONS MANAGER
Officer
5$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
KEVIN HEISECOMMANDER
Officer
2$0
STEVEN HARRISFINANCE OFFICER
Officer
2$0
MIKE GRAICHENADJUTANT
Officer
2$0
CHARLES PETRARCAOPERATIONS MANAGER
Officer
5$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
MARK CURRIERCOMMANDER
Officer
2$0
KEVIN HEISEFINANCE OFFICER
Officer
2$0
MIKE GRAICHENADJUTANT
Officer
2$0
CHARLES PETRARCAOPERATIONS MANAGER
Officer
5$0

Address and contacts

Address (IRS master file)
2 LEGION WAY, WEST WARWICK, RI 02893-4803
Principal officer (990 for 2025)
CHARLES PETRARCA, 2 LEGION WAY, WEST WARWICK, RI 02893
Signed the 990
CHARLES PETRARCA, OPERATIONS MANAGER
Phone
(401) 821-9855
Return prepared by
CPA TAX PROFESSIONALS LLC

Mission

A NON-PROFIT VETERANS SERVICE ORGANIZATION (VSO), DEDICATED TO PROVIDING ASSISTANCE TO VETERANS RESIDING IN THE TOWN OF WEST WARWICK, RHODE ISLAND.

990 for the year ended December 31, 2025

Program accomplishments

  • WEST WARWICK VETERANS COUNCIL - SUPPORT LOCAL CEREMONIES, FLAG CEREMONIES, MEMORIAL DAY AND VETERANS DAY OBSERVANCES. PROVIDE INSERVICES ON BENEFITS AVAILABLE TO VETERANS.
  • LITTLE RHODY BOYS STATE - TEACH HIGH SCHOOL JUNIOR BOYS HOW STATE GOVERNMENT WORKS.
  • FRIENDLY SONS OF ST PATRICK - SUPPORT LOCAL VIA MARCHING, SECURITY AND CLEAN UP.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
05-6015404
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)
$149,382
Income (IRS master file)
$349,840

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$239,196$215,459$149,382XML
990December 2024$223,001$227,296$126,102IRS
990December 2023$223,804$229,674$124,684XML
990December 2022$215,764$226,972$129,773IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 05-6015404).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 05-6015404.
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 CHARLES PETRARCA.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 4 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 $239,196, expenses of $215,459 and total assets of $149,382 at year end.

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