Nonprofit · EIN 15-0505360
AMERICAN LEGION
Also known as 162 LOWVILLE MEMORIAL INC
Tax-exempt · LOWVILLE, NY 13367
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $330,699 | $304,087 | $26,612 | $439,030 | $2,442 | $436,588 |
| December 31, 2023 | 990 | $286,468 | $317,232 | -$30,764 | $459,079 | $2,722 | $456,357 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $20,692
- Membership dues
- $6,385
- Program service revenue
- $0
- Investment income
- $1,660
- Net income from fundraising events
- -$6,412
- Net income from gaming
- $227,090
- Net income from sales of inventory
- $67,119
- Other revenue
- $308,347
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $91,251
- Salaries, compensation and benefits (total)
- $103,888
- Professional fundraising fees
- $0
- Accounting fees
- $4,945
- Occupancy
- $24,614
- Depreciation
- $18,188
- Program services (functional)
- $303,993
- Management and general (functional)
- $94
Balance sheet and other
- Total assets, start of year
- $459,079
- Total assets, end of year
- $439,030
- Total liabilities, end of year
- $2,442
- Net assets, end of year
- $436,588
- Land, buildings and equipment
- $241,763
- Net assets without donor restrictions
- $436,588
- Gross receipts
- $1,651,720
- Employees
- 18
- Volunteers
- 125
- Year formed
- 1919
- State of legal domicile
- NY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY ADSIT | SERGEANT AT Officer | – | $0 |
| HAROLD ENGLEHART | 2ND VICE-COM Officer | – | $0 |
| JAMES HENRY | COMMANDER Officer | – | $0 |
| SUSAN KOCH | ADJUTANT Officer | – | $0 |
| LUKE MUNGER | 1ST VICE-COM Officer | – | $0 |
| DAVID SHIVERS | CHAPLAIN Officer | – | $0 |
| ADAM SMYKLA | TREASURER Officer | – | $0 |
| MARK VAUGHN | 3RD VICE-COM Officer | – | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY ADSIT | TRUSTEE Trustee or director | – | $0 |
| DAVID EGAN | TRUSTEE Trustee or director | – | $0 |
| CASIMER BIGDA | SERGEANT AT Officer | – | $0 |
| HAROLD ENGLEHART | 2ND VICE-PRE Officer | – | $0 |
| JAMES HENRY | 1ST VICE-PRE Officer | – | $0 |
| C LEE HINKLEMAN | COMMANDER Officer | – | $0 |
| SUSAN KOCH | ADJUTANT Officer | – | $0 |
| ADAM SMYKLA | TREASURER Officer | – | $0 |
| WILLIAM WASHINGTON | 3RD VICE-PRE Officer | – | $0 |
| ELWIN WOOLSCHLAGER | CHAPLAIN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 5383 DAYAN ST, LOWVILLE, NY 13367-1125
- In care of
- % JOHN A MARCELLUS
- Principal officer (990 for 2024)
- JAMES HENRY, 5383 DAYAN STREET, LOWVILLE, NY 13367
- Signed the 990
- JAMES HENRY, COMMANDER
- Phone
- (315) 376-3712
- Website
- WWW.AMERICANLEGIONFAMILY.COM
- Return prepared by
- LAWRENCE & PHILIPPE CPAS PLLC
Mission
PROGRAMS ENCOURAGE MEMBER PARTICIPATION AND INVOLVEMENT. MEMBERS PROVIDE BETTERMENT OF INTEREST AND SERVICES OF THE AMERICAN LEGION. PROMOTES PLEASURE AND SOCIAL ACTIVITIES TO FURTHER LEGIONAIRE COMRADESHIP.
Program accomplishments
- OUR CONTINUED GROWTH HAS ALLOWED US TO CONTRIBUTE THOUSANDS OF DOLLARS TO NUMEROUS COMMUNITY CHARITIES. WE SERVE NOT JUST AS A LEGION POST BUT AS A COMMUNITY FACILITY WITH OTHER ORGANIZATIONS USING OUR BUILDING. OUR LEGIONNAIRES ARE FIRST IN THE STATE FOR MEMBERSHIP AND OUR MEMBERSHIP CONTINUES TO GROW. HAVING AN ACCOUNTING FIRM HANDLE ALL OF OUR ACCOUNTING AND BOOKKEEPING HAS PROVIDED AN EXTRA LAYER OF ACCOUNTABILITY AS WE GROW.Expenses $289,162
- AT A TIME WHEN MANY ORGANIZATIONS LIKE OURS ARE FOLDING DUE TO AN AGING MEMBERSHIP, OUR LEGION CONTINUES TO THRIVE AND GROW. OUR SOCIAL MEDIA PRESENCE AND COMMUNITY INVOLVEMENT HAS ATTRACTED YOUNGER MEMBERS IN RECORD NUMBERS. WE ANTICIPATE CONITINUED GROWTH OVER THE COMING YEARS, AS WE FOCUS ON THE NEEDS OF OUR VETERANS AND THE COMMUNITY IN THE YEARS TO COME.Expenses $14,831
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 | Not 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
- 15-0505360
- 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)
- $439,030
- Income (IRS master file)
- $1,651,720
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $330,699 | $304,087 | $439,030 | XML |
| 990 | December 2023 | $286,468 | $317,232 | $459,079 | XML |
| 990 | December 2022 | $284,750 | $261,532 | $488,070 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 15-0505360.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names JAMES HENRY.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $330,699, expenses of $304,087 and total assets of $439,030 at year end.
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