Nonprofit · EIN 15-0506555
AMERICAN LEGION
Also known as 79 MASSENA
Tax-exempt · MASSENA, NY 13662
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $252,801 | $300,285 | -$47,484 | $328,527 | $8,219 | $320,308 |
| May 31, 2024 | 990 | $282,302 | $246,696 | $35,606 | $374,495 | $7,054 | $367,441 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $60,919
- Membership dues
- -$1,307
- Program service revenue
- $0
- Investment income
- $417
- Net rental income
- $5,184
- Net income from fundraising events
- -$4,489
- Net income from gaming
- $112,801
- Net income from sales of inventory
- $73,422
- Other revenue
- $191,465
Expenses
- Grants and similar amounts paid
- $89,780
- Compensation of officers, directors and key employees
- $23,229
- Other salaries and wages
- $102,803
- Salaries, compensation and benefits (total)
- $126,032
- Professional fundraising fees
- $0
- Legal fees
- $266
- Occupancy
- $27,644
- Depreciation
- $12,523
Balance sheet and other
- Total assets, start of year
- $374,495
- Total assets, end of year
- $328,527
- Total liabilities, end of year
- $8,219
- Net assets, end of year
- $320,308
- Land, buildings and equipment
- $140,871
- Gross unrelated business income
- -$4,489
- Gross receipts
- $390,703
- Employees
- 12
- Volunteers
- 13
- Year formed
- 1922
- 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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MACKENZIE SHOEN | TRUSTEE/BOOKKEEPER Trustee or director | 3 | $8,600 |
| WILLIAM LEATHERLAND | SECOND VICE COMMANDER/ADJUTTENT Trustee or director | 0 | $0 |
| HERBERT DESHAIES | CHAPLIN Trustee or director | 0 | $0 |
| ROBERT PAGE | TRUSTEE Trustee or director | 0 | $0 |
| MEL PHELIX | BOARD MEMBER Trustee or director | 0 | $0 |
| JOESPH BUFFHAM | BOARD MEMBER Trustee or director | 0 | $0 |
| MICHAEL VILENEUVE | SARGET AT ARMS Trustee or director | 0 | $0 |
| EDWARD HAMEL | FIRST VICE COMMANDER Trustee or director | 0 | $0 |
| KEVIN KERR | THIRD VICE COMMANDER Trustee or director | 0 | $0 |
| BERNARD LEATHERLAND | TREASURER Trustee or director | 0 | $0 |
990 for the year ended May 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MACKENZIE SHOEN | TRUSTEE/BOOKKEEPER Trustee or director | 4 | $8,400 |
| ROBERT LEBOEUF | COMMANDER Officer | 20 | $4,642 |
| WILLIAM LEATHERLAND | SECOND VICE COMMANDER/ADJUTTENT Officer | 1 | $1,100 |
| HERBERT DESHAIES | CHAPLIN Trustee or director | 0 | $0 |
| ROBERT PAGE | TRUSTEE Trustee or director | 0 | $0 |
| MEL PHELIX | BOARD MEMBER Trustee or director | 0 | $0 |
| JOESPH BUFFHAM | BOARD MEMBER Trustee or director | 0 | $0 |
| MICHAEL VILENEUVE | SARGET AT ARMS Trustee or director | 0 | $0 |
| EDWARD HAMEL | FIRST VICE COMMANDER Officer | 0 | $0 |
| KEVIN KERR | THIRD VICE COMMANDER Officer | 0 | $0 |
| BERNARD LEATHERLAND | TREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 40 E ORVIS ST, MASSENA, NY 13662-2045
- Principal officer (990 for 2024)
- Robert Marcil, 63 Marie St, Massena, NY 13662
- Signed the 990
- MacKenzie Shoen, Accountant/Board Member
- Phone
- (315) 769-6819
Mission
ASSIST VETERANS IN THEIR EFFORTS TO STAY PRODDUCTIVE , TO INSTILL A SENSE OF CITZENSHIP AND PATRIOTISM AND TO PROVIDE ASSISTANCE TO VETERANS ALONG WITH A PLACE TO MEET
Program accomplishments
- DONATIONS TO VETERAN AND OTHER 503(C) PROGRAMSExpenses $89,780
- NO PROGRAM OFFERED
- NO PROGRRAM OFFERED
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 15-0506555
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $328,527
- Income (IRS master file)
- $390,703
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | – | – | – | IRS |
| 990 | May 2024 | – | – | – | IRS |
| 990 | May 2023 | $246,432 | $186,923 | $341,567 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | 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 15-0506555.
- 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 May 31, 2026) is due October 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 May 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended May 31, 2025 names Robert Marcil.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $8,600 (MACKENZIE SHOEN, TRUSTEE/BOOKKEEPER).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $252,801, expenses of $300,285 and total assets of $328,527 at year end.
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