Nonprofit · EIN 23-1998537
AMERICAN LEGION
Also known as 927 WEST END HOME ASSOCIATION INC
Tax-exempt · GILBERT, PA 18331
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $381,617 | $371,434 | $10,183 | $30,926 | $1,941 | $28,985 |
| December 31, 2024 | 990 | $300,062 | $292,021 | $8,041 | $20,809 | $2,007 | $18,802 |
| December 31, 2023 | 990 | $304,764 | $299,935 | $4,829 | $14,919 | $4,158 | $10,761 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $28,072
- Membership dues
- $867
- Program service revenue
- $0
- Investment income
- $36
- Net rental income
- -$4,140
- Net income from fundraising events
- $613
- Net income from gaming
- $84,708
- Net income from sales of inventory
- $243,658
- Other revenue
- $353,509
Expenses
- Grants and similar amounts paid
- $61,188
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $177,587
- Salaries, compensation and benefits (total)
- $197,239
- Professional fundraising fees
- $0
- Accounting fees
- $518
- Occupancy
- $40,991
- Program services (functional)
- $347,265
- Management and general (functional)
- $24,169
Balance sheet and other
- Total assets, start of year
- $20,809
- Total assets, end of year
- $30,926
- Total liabilities, end of year
- $1,941
- Net assets, end of year
- $28,985
- Gross unrelated business income
- -$4,140
- Gross receipts
- $842,764
- Employees
- 19
- Year formed
- 1946
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUG KAYE | Director Trustee or director | 2 | $0 |
| BETH DEHAVEN | Director Trustee or director | 2 | $0 |
| EVERETT SHAVER JR | COMMANDER Trustee or director, Officer | 2 | $0 |
| DOMINIC AMMIRATO | VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| STEVEN SCHENCK | Secretary Trustee or director, Officer | 5 | $0 |
| KEVIN BUSH | Treasurer Trustee or director | 5 | $0 |
| JOHN DESPENSA | Director Trustee or director | 2 | $0 |
| JIM MANNEX | Vice President Trustee or director | 2 | $0 |
| BRETT MOYER | President Officer | 15 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUG KAYE | Director Trustee or director | 2 | $0 |
| BETH DEHAVEN | Director Trustee or director | 2 | $0 |
| EVERETT SHAVER JR | COMMANDER Trustee or director, Officer | 2 | $0 |
| DOMINIC AMMIRATO | VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| STEVEN SCHENCK | Secretary Trustee or director, Officer | 5 | $0 |
| KEVIN BUSH | Treasurer Trustee or director | 5 | $0 |
| JOHN DESPENSA | Director Trustee or director | 2 | $0 |
| JIM MANNEX | Vice President Trustee or director | 2 | $0 |
| BRETT MOYER | President Officer | 15 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHIRLENE MOYER | Director Trustee or director | 2 | $0 |
| BETH DEHAVEN | Director Trustee or director | 2 | $0 |
| EVERETT SHAVER JR | COMMANDER Trustee or director, Officer | 5 | $0 |
| ZACHERIAH TAYLOR | VICE COMMANDER Trustee or director, Officer | 5 | $0 |
| STEVEN SCHENCK | VICE COMMANDER Trustee or director, Officer | 5 | $0 |
| KEVIN BUSH | Director Trustee or director | 2 | $0 |
| ALEIDA SHARP | Director Trustee or director | 2 | $0 |
| BERNIE CRESPO | Director Trustee or director | 2 | $0 |
| JIM MANNEX | Director Trustee or director | 2 | $0 |
| BRETT MOYER | Treasurer Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 303, GILBERT, PA 18331-0303
- Principal officer (990 for 2025)
- KEVIN BUSH, PO BOX 303, GILBERT, PA 18331
- Signed the 990
- KEVIN BUSH, Treasurer
- Phone
- (610) 681-5838
- Return prepared by
- Kirk Summa and Company
Mission
THE ASSOCIATION PROMOTES SOCIAL WELFARE FOR ITS MEMBERS (VETERANS, THEIR DEPENDENTS, AND WIDOWS AND ORPHANS OF DECEASED VETERANS) BY PROVIDING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS.
Program accomplishments
- THE ASSOCIATION HAS ASSITED VETERANS AND THEIR DEPENDENTS AND WIDOWS AND ORPHANS OF DECEASED VETERANS WITH A PLACE TO TURN TO FOR ASSISTANCE WHEN NEEDED. THE ASSOCIATION CARRIES ON PROGRAMS TO PERPETUATE THE MEMORY OF DECEASED VETERANS AND HONOR MEMBERS OF THE ARMED FORCES. THE ASSOCIATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBEERS.Expenses $347,265
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
- 23-1998537
- 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)
- $30,926
- Income (IRS master file)
- $842,764
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $381,617 | $371,434 | $30,926 | XML |
| 990 | December 2024 | $300,062 | $292,021 | $20,809 | XML |
| 990 | December 2023 | $304,764 | $299,935 | $14,919 | XML |
| 990 | December 2022 | $289,369 | $289,918 | $9,691 | IRS |
| 990 | December 2021 | $303,367 | $301,111 | $19,751 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 23-1998537).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-1998537.
- 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 for the year ended December 31, 2025 names KEVIN BUSH.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 9 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 $381,617, expenses of $371,434 and total assets of $30,926 at year end.
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