Nonprofit · EIN 16-6094093
AMERICAN LEGION
Also known as 0457 SEELEY B PARISH INC
Tax-exempt · PHELPS, NY 14532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $214,812 | $191,527 | $23,285 | $226,731 | $2,089 | $224,642 |
| December 31, 2024 | 990 | $225,915 | $216,646 | $9,269 | $203,954 | $2,597 | $201,357 |
| December 31, 2023 | 990 | $215,628 | $193,911 | $21,717 | $194,702 | $2,614 | $192,088 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,663
- Membership dues
- $8,885
- Program service revenue
- $0
- Investment income
- $204
- Net income from gaming
- $175,945
- Other revenue
- $175,945
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,350
- Occupancy
- $96,404
- Program services (functional)
- $191,527
Balance sheet and other
- Total assets, start of year
- $203,954
- Total assets, end of year
- $226,731
- Total liabilities, end of year
- $2,089
- Net assets, end of year
- $224,642
- Net assets without donor restrictions
- $224,642
- Gross unrelated business income
- $204
- Gross receipts
- $1,070,002
- Employees
- 0
- Year formed
- 1947
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT HEILMANN | COMMANDER Officer | 10 | $0 |
| DAVID DORMAN | FIRST VICE Officer | 10 | $0 |
| TONI BARNETT | FINANCE Officer | 10 | $0 |
| GARY MOSHER | SECRETARYADJUTANT Officer | 10 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT HEILMANN | COMMANDER Officer | 10 | $0 |
| DAVID DORMAN | FIRST VICE Officer | 10 | $0 |
| TONI BARNETT | FINANCE Officer | 10 | $0 |
| GARY MOSHER | SECRETARYADJUTANT Officer | 10 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TONI BARNETT | FINANCE Officer | 10 | $0 |
| GARY MOSHER | SECRETARYADJUTANT Officer | 10 | $0 |
| MATT HEILMANN | COMMANDER Officer | 10 | $0 |
| DAVID DORMAN | FIRST VICE Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1346 ROUTE 96, PHELPS, NY 14532-9551
- In care of
- % TONI BARNETT
- Mailing address (990-N for 2021)
- 1346 State Route 96, Phelps NY 14532
- Principal officer (990-N for 2021)
- David Smolinski, 1346 State Route 96, Phelps NY 14532
- Signed the 990
- TONI BARNETT, FINANCE
- Phone
- (315) 548-3204
- Return prepared by
- CHRISTOPHER C PRATT CPA ESQ
Mission
MILITARY VETERANS ORGANIZATION
Program accomplishments
- THE PURPOSE OF AN AMERICAN LEGION POST IS TO SUPPORT THE VARIOUS NEEDS OF VETERANS INCLUDE COUNSELING AND SUPPORT SERVICES OF SHARED MILITARY EXPERIENCE.Expenses $191,527
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
- 16-6094093
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $226,731
- Income (IRS master file)
- $1,070,002
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $214,812 | $191,527 | $226,731 | IRS |
| 990 | December 2024 | $225,915 | $216,646 | $203,954 | IRS |
| 990 | December 2023 | $215,628 | $193,911 | $194,702 | XML |
| 990 | December 2022 | $186,164 | $192,453 | $172,301 | IRS |
| 990-N for 2021 Officer: David Smolinski | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: David Smolinski | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Ernie Bishop | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 16-6094093).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 16-6094093.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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-N for 2021 names David Smolinski.
- 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 $214,812, expenses of $191,527 and total assets of $226,731 at year end.
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