Nonprofit · EIN 23-7014997
AMERICAN LEGION
Also known as 31 DEPT OF NEVADA, District #5
Tax-exempt · LAS VEGAS, NV 89101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $187,015 | $189,388 | -$2,373 | $634,058 | $100,569 | $533,489 |
| July 31, 2024 | 990 | $189,926 | $198,636 | -$8,710 | $574,870 | $39,008 | $535,862 |
| July 31, 2023 | 990 | $204,272 | $186,454 | $17,818 | $560,363 | $15,791 | $544,572 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $145,316
- Program service revenue
- $0
- Investment income
- $12,202
- Net income from fundraising events
- $29,497
- Other revenue
- $29,497
Expenses
- Grants and similar amounts paid
- $4,749
- Compensation of officers, directors and key employees
- $71,217
- Salaries, compensation and benefits (total)
- $79,618
- Professional fundraising fees
- $0
- Program services (functional)
- $56,838
- Management and general (functional)
- $132,550
Balance sheet and other
- Total assets, start of year
- $574,870
- Total assets, end of year
- $634,058
- Total liabilities, end of year
- $100,569
- Net assets, end of year
- $533,489
- Publicly traded securities
- $401,464
- Gross receipts
- $188,150
- Employees
- 3
- Volunteers
- 3
- Year formed
- 1920
- State of legal domicile
- NV
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LIONEL J MOTTA | ADJUTANT Highest-paid employee | 30 | $55,000 |
| GLYNIS SEELEY | CLERK/TYPIST Key employee | 20 | $11,217 |
| RANDY CONNORS | SECRETARY Officer | 30 | $5,000 |
| PAMELA WALKER | PRESIDENT Officer | 5 | $0 |
| BRENDA HORTON | DIRECTOR Trustee or director | 5 | $0 |
| LESLIE STEWART | TREASURER Officer | 5 | $0 |
990 for the year ended July 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LIONEL J MOTTA | ADJUTANT Officer | 30 | $47,917 |
| GLYNIS SEELEY | CLERK/TYPIST Highest-paid employee | 20 | $9,210 |
990 for the year ended July 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LIONEL J MOTTA | ADJUTANT Officer | 30 | $44,629 |
| GLYNIS SEELEY | CLERK/TYPIST Highest-paid employee | 20 | $9,056 |
Address and contacts
- Address (IRS master file)
- 737 VETERANS MEMORIAL DR, LAS VEGAS, NV 89101-1945
- In care of
- % DALE SALMEN
- Mailing address (990-N for 2012)
- PO Box 1799, Round Mountain NV 89045
- Principal officer (990 for 2024)
- LIONEL MOTTA, 737 VETERANS MEMORIAL DRIVE, LAS VEGAS, NV 89101
- Principal officer (990-N for 2012)
- Dale Salmen, PO Box 1799, Round Mountain NV 89045
- Signed the 990
- LIONEL MOTTA, ADJUTANT
- Phone
- (702) 382-2353
- Website
- legion.org
- Return prepared by
- Denali Consulting Group LLC
Mission
PROVIDE MONETARY SUPPORT TO COMMUNITY, STATE AND NATIONAL AMERICAN LEGION CHARITABLE PROGRAMS.
Program accomplishments
- VETERAN GROUPS USED DONATIONS TO PROMOTE WELL BEING OF AMERICAN VETERANS. BOYS STATE PROVIDES FUNDS FOR HIGH SCHOOL CIVIC LEADERSHIP PROGRAM. THIS IS A SUMMER PROGRAM FOR NEVADA YOUTH LEADERSHIP DEVELOPMENT.Expenses $4,579
- FUNDS USED TO PROMOTE LEGION BASEBALLExpenses $52,089
- FUNDS USED TO ASSIST WITH VETERAN AFFAIRS AND REHABILITATIONExpenses $170
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 23-7014997
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $634,058
- Income (IRS master file)
- $188,150
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $187,015 | $189,388 | $634,058 | XML |
| 990 | July 2024 | $189,926 | $198,636 | $574,870 | XML |
| 990 | July 2023 | $204,272 | $186,454 | $560,363 | XML |
| 990 | July 2022 | $243,204 | $158,340 | $542,439 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Dale Salmen | July 31, 2013 | ≤ $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 23-7014997).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7014997.
- 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 July 31, 2026) is due December 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 July 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 names LIONEL MOTTA.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 lists 6 people; 3 received compensation from the organization, the highest $55,000 (LIONEL J MOTTA, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $187,015, expenses of $189,388 and total assets of $634,058 at year end.
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