Nonprofit · EIN 23-0343935
AMERICAN LEGION
Also known as 41 DEPT OF PENNSYLVANIA
Tax-exempt · WORMLEYSBURG, PA 17043
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,988,927 | $4,373,528 | $615,399 | $7,579,235 | $2,089,383 | $5,489,852 |
| December 31, 2023 | 990 | $3,918,171 | $3,676,839 | $241,332 | $7,124,844 | $1,505,165 | $5,619,679 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,297,318
- of which government grants
- $2,137,314
- Membership dues
- $1,074,739
- Program service revenue
- $190,967
- Investment income
- $961,171
- Royalties
- $293,947
- Net gain from sales of assets
- $876,038
- Net income from gaming
- $149,945
- Net income from sales of inventory
- $9,919
- Other revenue
- $539,471
Expenses
- Grants and similar amounts paid
- $19,750
- Compensation of officers, directors and key employees
- $70,592
- Other salaries and wages
- $1,716,617
- Salaries, compensation and benefits (total)
- $2,374,669
- Professional fundraising fees
- $0
- Accounting fees
- $77,008
- Occupancy
- $60,475
- Travel
- $582,453
Balance sheet and other
- Total assets, start of year
- $7,124,844
- Total assets, end of year
- $7,579,235
- Total liabilities, end of year
- $2,089,383
- Net assets, end of year
- $5,489,852
- Land, buildings and equipment
- $828,010
- Publicly traded securities
- $3,599,172
- Net assets without donor restrictions
- $5,056,021
- Net assets with donor restrictions
- $433,831
- Gross receipts
- $5,135,135
- Employees
- 45
- Volunteers
- 43
- Year formed
- 1919
- State of legal domicile
- PA
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 | Other / benefits |
|---|---|---|---|---|
| JAMES R HOGAN | DEPARTMENT ADJUTANT Trustee or director, Officer | 40 | $60,241 | $10,351 |
| STEPHEN LAVELLE | DEPARTMENT COMMANDER (UNTIL 06/24) Trustee or director | 20 | $10,800 | $0 |
| JOHN FRITZ | DEPARTMENT COMMANDER Trustee or director | 20 | $9,500 | $0 |
| JOHN A FIELDING III | JUDGE ADVOCATE (UNTIL 07/24) Trustee or director | 8 | $4,667 | $0 |
| EDWARD MICHAEL STELACIO | NAT'L EXEC. COMMITTEEMAN Trustee or director | 8 | $3,500 | $0 |
| PHILLIP G MOWRY | JUDGE ADVOCATE Trustee or director | 8 | $3,333 | $0 |
| MICHAEL D MURPHY III | ALTERNATE NEC Trustee or director | 20 | $2,500 | $0 |
| DOUGLAS CHURCH | WESTERN VICE COMMANDER (UNTIL 07/24) Trustee or director, Officer | 8 | $2,400 | $0 |
| HARRY C HAUSE | EASTERN VICE COMMANDER (UNTIL 07/24) Trustee or director, Officer | 8 | $1,900 | $0 |
| WILLIAM WHITMOYER | CENTRAL VICE COMMANDER (UNTIL 07/24) Trustee or director, Officer | 8 | $1,900 | $0 |
| RICHARD DENISON | CHAPLAIN (UNTIL 07/24) Trustee or director | 8 | $975 | $0 |
| KARIS HAGEN | CHAPLAIN Trustee or director | 8 | $525 | $0 |
| PATRICK LOVE | EASTER VICE COMMANDER Trustee or director, Officer | 8 | $500 | $0 |
| ROBERT J TURLIP | CENTRAL VICE COMMANDER Trustee or director, Officer | 8 | $500 | $0 |
| DOUGLAS A YETZER | WESTERN VICE COMMANDER Trustee or director, Officer | 8 | $500 | $0 |
46 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TROY T MICHAELS | DEPARTMENT ASSISTANT ADJUTANT Trustee or director | 8 | $0 |
| WILLIAM CLEVELAND | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 |
| ED GALLAGHER | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 |
| BENJAMIN SUCHOCKI | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 |
| CARL OLSHESKIE | PARLIAMENTARIAN Trustee or director | 8 | $0 |
| LEVI SMALLS | MASTER SGT.-AT-ARMS Trustee or director | 8 | $0 |
| ANNE S POSPOSIL | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 |
| RICHARD CRAIG | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 |
| JIM CANTZ | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 |
| DAVID MOSS | DEPT. SGT.-AT-ARMS (UNTIL 07/24) Trustee or director | 8 | $0 |
| TYRONE RUCKER SR | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| ROBERT CUMMINGS | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| MARTIN COSTELLO | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| MICHAEL DEVLIN | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| JOSEPH FIELDS | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| SKIP WALSH | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| MATTHEW FEDOR | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| CHARLES STOCKAGE | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| LOUIS E SEWELL | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| CHARLES HAZZARD | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| JAMES GOURINAK SR | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| GLENN D WOLFE | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| BRUCE NEWMAN | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| CURTIS J CAMPBELL | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| DAVID WEAKLAND | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| JESSICA STOVER | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| DAVID C RENNINGER SR | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| JOHN FISHER | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| CHARLES L STEINER SR | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| STEPHEN J MURIN | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| JUDITH ANDZELIK | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| MARC FIRESTONE | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| CALVIN HANES | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| DARRELL MOLINARI | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| DAN NOECHEL | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| JOHN CYPRIAN | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| DAVID HOCHSTEIN | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| STEPHEN AUL | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| MICHAEL CORTES | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| THOMAS RAFFERTY | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| RICHARD P TULL | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| JAMES G DRNJEVICH | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| WILLIAM FLUHARTY | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
| CARMELLA A DEARMON | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| JOHN CAIRNS | DISTRICT COMMANDER Trustee or director | 8 | $0 |
| DANIEL GALL | DISTRICT COMMANDER (UNTIL 07/24) Trustee or director | 8 | $0 |
990 for the year ended December 31, 2023: 46 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES R HOGAN | DEPARTMENT ADJUTANT Trustee or director, Officer | 40 | $56,413 | $11,647 |
| HARRY C HAUSE | EASTERN VICE COMMANDER Trustee or director, Officer | 8 | $0 | $0 |
| WILLIAM WHITMOYER | CENTRAL VICE COMMANDER Trustee or director, Officer | 8 | $0 | $0 |
| DOUGLAS CHURCH | WESTERN VICE COMMANDER Trustee or director, Officer | 8 | $0 | $0 |
| STEPHEN LAVELLE | DEPARTMENT COMMANDER Trustee or director | 20 | $0 | $0 |
| EDWARD MICHAEL STELACIO | NAT'L EXEC. COMMITTEEMAN Trustee or director | 8 | $0 | $0 |
| MICHAEL D MURPHY III | ALTERNATE NEC Trustee or director | 20 | $0 | $0 |
| TROY T MICHAELS | DEPARTMENT ASSISTANT ADJUTANT Trustee or director | 8 | $0 | $0 |
| WILLIAM CLEVELAND | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 | $0 |
| ED GALLAGHER | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 | $0 |
| BENJAMIN SUCHOCKI | DEPT. FINANCE COMMITTEE Trustee or director | 8 | $0 | $0 |
| RICHARD DENISON | CHAPLAIN Trustee or director | 8 | $0 | $0 |
| JOHN A FIELDING III | JUDGE ADVOCATE Trustee or director | 8 | $0 | $0 |
| CARL OLSHESKIE | PARLIAMENTARIAN Trustee or director | 8 | $0 | $0 |
| LEVI SMALLS | MASTER SGT.-AT-ARMS Trustee or director | 8 | $0 | $0 |
| ANNE S POSPOSIL | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 | $0 |
| RICHARD CRAIG | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 | $0 |
| DAVID MOSS | DEPT. SGT.-AT-ARMS Trustee or director | 8 | $0 | $0 |
| TYRONE RUCKER SR | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| ROBERT CUMMINGS | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| MARTIN COSTELLO | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| MICHAEL DEVLIN | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| SKIP WALSH | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| MATTHEW FEDOR | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| LOUIS E SEWELL | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| CHARLES HAZZARD | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| GLENN D WOLFE | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| BRUCE NEWMAN | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| CURTIS J CAMPBELL | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DAVID WEAKLAND | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DAVID C RENNINGER SR | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| JOHN FISHER | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| STEPHEN J MURIN | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| JUDITH ANDZELIK | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| MARC FIRESTONE | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| CALVIN HANES | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DARRELL MOLINARI | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| JOHN CYPRIAN | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DAVID HOCHSTEIN | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DOUGLAS A YETZER | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| MICHAEL CORTES | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| RICHARD P TULL | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| JAMES G DRNJEVICH | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| WILLIAM FLUHARTY | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| CARMELLA A DEARMON | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
| DANIEL GALL | DISTRICT COMMANDERS Trustee or director | 8 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 800 N FRONT ST, WORMLEYSBURG, PA 17043-1046
- In care of
- % KIT D WATSON
- Principal officer (990 for 2024)
- JAMES HOGAN, 800 NORTH FRONT STREET, WORMLEYSBURG, PA 17043
- Signed the 990
- KIMBERLY WERT, COMPTROLLER
- Phone
- (717) 730-9100
- Website
- WWW.PA-LEGION.COM
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA AND THE COMMONWEALTH OF PA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE 100% AMERICANISM; TO PRESERVE MEMORIES OF OUR ASSOCIATIONS IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION AND MUTUAL HELPFULNESS.
Program accomplishments
- TO PROVIDE ADMINISTRATIVE SERVICES FOR AMERICAN LEGION POSTS IN PENNSYLVANIA. TO PROVIDE PROGRAMS AND ACTIVITIES FOR MEMBERS AND MEMBERS' FAMILIES. TO PROVIDE ASSISTANCE TO VETERANS AND TO CHILDREN OF VETERANS. TO PROVIDE SCHOLARSHIP ASSISTANCE, CRISIS ASSISTANCE AND REHABILITATION SERVICES TO VETERANS AND VETERANS' FAMILIES.
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
- 23-0343935
- 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)
- $7,579,235
- Income (IRS master file)
- $5,135,135
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,988,927 | $4,373,528 | $7,579,235 | XML |
| 990 | December 2023 | $3,918,171 | $3,676,839 | $7,124,844 | XML |
| 990 | December 2022 | $3,283,574 | $3,230,693 | $8,316,380 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-0343935).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-0343935.
- 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 HOGAN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 61 people; 15 received compensation from the organization, the highest $60,241 (JAMES R HOGAN, DEPARTMENT ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,988,927, expenses of $4,373,528 and total assets of $7,579,235 at year end.
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- CHURCHES OF GOD HOME MISSION COUNCIL OF EAST PENNSYLVANIA CONFE EIN 23-2084637 · last filed 990 for 2025
- AMERICAN LEGION EIN 23-6393390 · last filed 990-EZ for 2024
- WEST SHORE HISTORICAL SOCIETY EIN 26-2781493 · last filed 990-N for 2025